Peter Vaz v. Commissioner of Income Tax, Central Circle, Bangalore (128 Taxmann.com 180)

INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

ITA 996/HYD/2024[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Mrs. U. Mini Chandran

Section 147Section 148Section 148ASection 43BSection 68

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. PAN: AAOPT4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri K.A. Sai Prasad, CA राज" व "ारा/Revenue by: Mrs. U. Mini Chandran, CIT-DR सुनवाई की तारीख/Date of Hearing: 18/11/2025 घोषणा की तारीख/Date of 10/12/2025 Pronouncement: आदेश / ORDER PER. RAVISH SOOD, J.M: The present appe…

SHRI VITHOBA DEOSTHAN KHARIGAON TRUST,KHARIGAON vs. CIT, EXEMPTION, PUNE, PUNE

In the result the appeal filed by the assessee is allowed for statistical purposes

ITA 6101/MUM/2025[2025-26]Status: DisposedITAT Mumbai02 Dec 2025AY 2025-26

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Omkareshwar Chidara & Shri Vithoba Deosthan Vs. Cit(E) Kharigaon Trust Thane Kharigaon, Post Kalwa, Tal. 6Th Floor, Room No. 18 & Dist Thane, Thane Ashar It Park, Wagle Estate, Thane – 400 604 Pan/Gir No. Aaets5678J (Applicant) (Respondent) Assessee By Shri Subodh Ratnaparkhi Revenue By Shri Vivek Prampurna, Cit(Dr)

Section 12ASection 12A(1)(ac)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER & Shri Vithoba Deosthan Vs. CIT(E) Kharigaon Trust Thane Kharigaon, Post Kalwa, Tal. 6th Floor, Room No. 18 & Dist Thane, Thane Ashar IT Park, Wagle Estate, Thane – 400 604 PAN/GIR No. AAETS5678J (Applicant) (Respondent) Assessee by Shri Subodh Ratnaparkhi Revenue by Shri Vivek Prampurna, CIT(DR) Date of Hearing 26.11.2025 Date of Pronouncement 02.12.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: These two appeals have been filed by the assessee challenging…

INCOME TAX OFFICER-2(1), INDORE, AAYAKAR BHAWAN INDORE vs. GURDEEP SINGH CHHABRA, INDORE

ITA 726/IND/2024[2014-15]Status: DisposedITAT Indore16 Oct 2025AY 2014-15

Section 147Section 148Section 148A

…{ "clean_text": "आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर\nIN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER\nAND\nSHRI PARESH M. JOSHI, JUDICIAL MEMBER\nITA No. 726/Ind/2024 (AY: 2014-15)\nITO-2(1)\nIndore\n(Revenue/Appellant)\nबनाम/\nVs.\nGurdeep Singh Chhabra,\n10, Adarsh Nagar,\nIndore\n(Assessee/Respondent)\nCross-Objection No. 14/Ind/2025 (AY: 2014-15)\nGurdeep Singh Chhabra,\nIndore\n10, Adarsh Nagar,\n(Assessee/Cross-Objector)\nबनाम/\nVs.\nITO-2(1)\nIndore\n(Revenue/Respondent)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nPAN: AB…

INCOME TAX OFFICER, WARD-2(1), GUNTUR vs. SHIVANI COTTON INDUSTRIES PRIVATE LIMITED, GUNTUR

In the result, appeals ITA

ITA 460/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR

Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

INCOME TAX OFFICER, WARD- 1(1),, GUNTUR vs. POTTI KUMARA NAGA VENKATA SAI CHAKRAVARTHY, GUNTUR

In the result, appeals ITA

ITA 368/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR

Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

INCOME TAX OFFICER, GUNTUR vs. MADHUSUSHANA VENKATA SUBBA RAO POTTI, GUNTUR

In the result, appeals ITA

ITA 367/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR

Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

ASSISTANT COMMISSIONER OF INCOME TAX , GUNTUR vs. MS.VIJAYASAI LAKSHMI SRINIVASA COTTON MILLS, GUNTUR

In the result, appeals ITA

ITA 359/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR

Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

ITO, NEW DELHI vs. M/S. BILLET PROCON PVT. LTD., DELHI

ITA 1382/DEL/2017[2012-13]Status: DisposedITAT Delhi25 Jun 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 68

…ITA Nos.1382/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 1382/Del/2017 निर्धारणवर्ष/Assessment Year: 2012-13 ITO, Ward-5(1), Room No.379, 3rd Floor, C.R. Building, I.P. Estate, New Delhi. PAN No.AALFB8236G अपीलार्थी Appellant Assessee by Dr. Kapil Goel, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईकीतारीख / Date of hearing: 27.05.2025 उद्घोषणाकीतारीख /Pronouncement on 25.06.2025 आदेश /ORDER PER C.N. PRASAD, J.M. This appeal is filed by the Revenue against the order o…

HETAL PAGARE, ACIT 16(2), MUMBAI, MUMBAI vs. HASMUKH KABABHAI RAVAT, MULUND WEST

In the result, the appeal filed by the revenue is accordingly dismissed in above terms

ITA 120/MUM/2025[2015-16]Status: DisposedITAT Mumbai14 May 2025AY 2015-16

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanacit 16(2), Vs. Hasmukh Kababhai Ravat, Room No. 481, Aayakar Bhavan, 1901, Moksh Mahal Building, Mumbai-400 020 Maharashtra-400 080 Pan: Aabpr2061D (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 149(1)(b)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT 16(2), Vs. Hasmukh Kababhai Ravat, Room no. 481, Aayakar Bhavan, 1901, Moksh Mahal Building, Mumbai-400 020 Maharashtra-400 080 PAN: AABPR2061D (Appellant) (Respondent) Department Represented by : Shri Hemanshu Joshi, Ld. DR Assessee Represented by : Shri Bhadresh Doshi, Ld. AR Date of conclusion of Hearing : 01.05.2025 Date of Pronouncement : 14.05.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by the revenue against the order of…

ACIT CC-3, THANE, THANE vs. PREMIER MARINE PRODUCTS PVT. LTD., MUMBAI

In the result, appeal by the Revenue become infructuous and is dismissed accordingly

ITA 4451/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Feb 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2014-15 Assistant Commissioner Of Premier Marine Products Pvt. Ltd., Income Tax-3, 3Rd Floor, D Wing Thane Vs Amerchand Mansion, 16 Madam Cama Road, Colaba, Mumbai 400039 (Pan : Aahcp1350N) (Appellant) (Respondent) Present For: Assessee : Shri Nitesh Joshi Advocate & Shri Pratik Mehta, Ca Revenue : Shri R. A. Dhyani, Cit Dr

For Appellant: Shri Nitesh Joshi Advocate, and Shri Pratik Mehta, CAFor Respondent: Shri R. A. Dhyani, CIT DR

Section 132Section 139(1)Section 143(3)Section 153ASection 194CSection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Assistant Commissioner of Premier Marine Products Pvt. Ltd., Income Tax-3, 3rd Floor, D Wing Thane Vs Amerchand Mansion, 16 Madam Cama Road, Colaba, Mumbai 400039 (PAN : AAHCP1350N) (Appellant) (Respondent) Present for: Assessee : Shri Nitesh Joshi Advocate, and Shri Pratik Mehta, CA Revenue : Shri R. A. Dhyani, CIT DR Date of Hearing : 26.11.2024 Date of Pronouncement : 21.02.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed…

INCOME TAX OFFICER, WARD 4(1), RAIPUR vs. BHAGYAARNA GEMS AND JEWELLERY PRIVATE LIMITED, KOLKATA

ITA 12/RPR/2021[2012-13]Status: DisposedITAT Raipur31 Jan 2025AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.12/Rpr/2021 "नधा"रण वष" / Assessment Year : 2012-13 The Income Tax Officer-4(1), Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR &

Section 143(3)Section 250(4)Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.12/RPR/2021 "नधा"रण वष" / Assessment Year : 2012-13 The Income Tax Officer-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Bhagyaarna Gems & Jewellery Pvt. Ltd. 202, Jessore Road, Kolkata-700 089 (W.B.) PAN: AAECT0981A ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR & Smt. Anubhaa Tah. Goel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 14.0…

SHRI ATUL HIRALAL SHAH,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result, the appeal of the assessee is hereby allowed

ITA 200/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita No. 200/Ahd/2021 धििाधरणवरध/Asstt. Year: 2012-2013 Atul Hiralal Shah, D.C.I.T, 8, Amrashirish Bungalows, Vs. Central Circle-1(2), Near Prahladnagar Garden, Ahmedabad. Prahladnagar, Ahmedabad-380015. Pan: Aljps4966M

For Appellant: Written SubmissionFor Respondent: Dr. Darsi Suman Ratnam, CIT. DR

Section 132Section 143(3)Section 153ASection 153BSection 263

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 200/AHD/2021 धििाधरणवरध/Asstt. Year: 2012-2013 Atul Hiralal Shah, D.C.I.T, 8, Amrashirish Bungalows, Vs. Central Circle-1(2), Near Prahladnagar Garden, Ahmedabad. Prahladnagar, Ahmedabad-380015. PAN: ALJPS4966M (Applicant) (Respondent) Assessee by : Written Submission Revenue by : Dr. Darsi Suman Ratnam, CIT. DR सुिवाईकीतारीख/Date of Hearing : 18/03/2024 घोरणाकीतारीख/Date of Pronouncement: 10/04/2024 आदेश/O R D E R…

THE INCOME TAX OFFICER WARD, 2, RAIGARH(CG) vs. SHRI SHRI BISHAMBHAR DAYAL AGRAWAL, JASHPUR (C.G.)

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 223/BIL/2016[2010-11]Status: DisposedITAT Raipur27 Oct 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 223/Rpr/2016 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer-2, Raigarh (C.G.)

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 41(4)Section 69

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 223/RPR/2016 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer-2, Raigarh (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. Shri Bishambhar Dayal Agrawal Contractor, Ludeg, Pathalgaon, Dist. Jashpur (C.G.) PAN : ACLPA6294P ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 19.10.2023 घोषणा क" तार"ख / Date of P…

RAVI SHERWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -4(1), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 64/RPR/2020[2013-14]Status: DisposedITAT Raipur29 May 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ravi Sherwani H-26, Rajeev Nagar, Raipur (C.G.)-492 001 Pan: Azbps6703J .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 142(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 64/RPR/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ravi Sherwani H-26, Rajeev Nagar, Raipur (C.G.)-492 001 PAN: AZBPS6703J .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.04.2023 घोषणा क" तार"ख / Date of Pronounceme…