What is Pr. CIT Central III v. Lavnya Land Pvt Ltd. authority for?

The Supreme Court upheld the Bombay High Court's ruling that no action under section 153C can be initiated against an assessee if seized documents do not belong to them and were found at a third party's premises, especially if the third party later retracts their statement. An inference, however strong, cannot substitute actual evidence.

How many judgments cite Pr. CIT Central III v. Lavnya Land Pvt Ltd.?

43 judgments on BharatTax cite Pr. CIT Central III v. Lavnya Land Pvt Ltd. (103 Taxmann.com 9), spanning 2022 to 2025.

Which sections of the Income Tax Act does Pr. CIT Central III v. Lavnya Land Pvt Ltd. come up under?

It is most often cited in judgments turning on Section 132, Section 132(4), Section 69C, Section 133A, Section 143(2), Section 153C.

Pr. CIT Central III v. Lavnya Land Pvt Ltd. (103 Taxmann.com 9)

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-4, SURAT, SURAT vs. VIKAS NANGALIA, SURAT

In the result, appeal of revenue and CO of assessee are dismissed

ITA 972/SRT/2024[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.972/Srt/2024& Assessment Year: 2020-21 (Physical Court Hearing) Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) ""ा"ेप सं /Co No.26/Srt/2024 (A/O Ita No.972/Srt/2024) Assessment Year: 2020-21 Vikas Nangalia Deputy Commissioner Of बनाम/ D-1112, Canal Road, Surya Green Income-Tax, Central Circle-4, Vs. View, Vesu, Surat-395 007 Surat Room No.508, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (Co-Objector) (""थ" /Respondent) आयकर अपील सं./Ita No.848/Srt/2024& Assessment Year: 2021-22 Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Ramesh Malpani, Ca राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr सुनवाई की तारीख/Date Of Hearing 08/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 31/10/2025

Section 143(3)Section 250Section 69ASection 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.972/SRT/2024& Assessment Year: 2020-21 (Physical court hearing) Deputy Commissioner of Vikas Nangalia बनाम/ Income-tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACXPN 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) ""ा"ेप सं /CO No.26/SRT/2024 (A/o ITA No.972/SRT/2024) Assessment Year: 2020-21 Vikas Nangalia Deputy Commissioner…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT, AAYKAR BHAWAN, MAJURA GATE, SURAT vs. VIKAS NANGALIA, VESU SURAT, GUJARAT

In the result, appeal of revenue and CO of assessee are dismissed

ITA 848/SRT/2024[2021-22]Status: DisposedITAT Surat31 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.972/Srt/2024& Assessment Year: 2020-21 (Physical Court Hearing) Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) ""ा"ेप सं /Co No.26/Srt/2024 (A/O Ita No.972/Srt/2024) Assessment Year: 2020-21 Vikas Nangalia Deputy Commissioner Of बनाम/ D-1112, Canal Road, Surya Green Income-Tax, Central Circle-4, Vs. View, Vesu, Surat-395 007 Surat Room No.508, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (Co-Objector) (""थ" /Respondent) आयकर अपील सं./Ita No.848/Srt/2024& Assessment Year: 2021-22 Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Ramesh Malpani, Ca राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr सुनवाई की तारीख/Date Of Hearing 08/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 31/10/2025

Section 143(3)Section 250Section 69ASection 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.972/SRT/2024& Assessment Year: 2020-21 (Physical court hearing) Deputy Commissioner of Vikas Nangalia बनाम/ Income-tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACXPN 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) ""ा"ेप सं /CO No.26/SRT/2024 (A/o ITA No.972/SRT/2024) Assessment Year: 2020-21 Vikas Nangalia Deputy Commissioner…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURA, SURAT vs. PIPODRA TEXTILE PARK LLP, SURAT

ITA 795/SRT/2024[2018-19]Status: DisposedITAT Surat31 Oct 2025AY 2018-19

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.795/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Acit, Vs. Pipodra Textile Park Llp, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp8206B (Appellant) (Respondent) ""या"ेप सं /Co No.27/Srt/2024 (Ay 2018-19) (A/O Ita No.795/Srt/2024 Pipodra Textile Park Llp Vs. Acit, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp 8206 B (Co-Objector) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By Shri Ramesh Malpani, Ca राज"वक" ओर से /Respondent By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई क" तार"ख/Date Of Hearing 03/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 31/10/2025

Section 153CSection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.795/SRT/2024 Assessment Year: (2018-19) (Hybrid Hearing) ACIT, vs. Pipodra Textile Park LLP, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASFP8206B (Appellant) (Respondent) ""या"ेप सं /CO No.27/SRT/2024 (AY 2018-19) (A/o ITA No.795/SRT/2024 Pipodra Textile Park LLP Vs. ACIT, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./PA…

RAJESH PODDAR,SURAT vs. ACIT CENTRAL CIRCLE-4, SURAT

In the result, assessee's appeal is dismissed

ITA 547/SRT/2024[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21

Section 143(3)Section 292CSection 69BSection 69C

…ITA No.547 & IT(SS)A 56/Srt/2024 A.Y 20-21 Rajesh Poddar out of assessment order passed by Assessing Officer (in short, ‘AO') u/s 143(3) of the Act on 29.03.2022. With the consent of both parties, both appeals were heard together and a common order is passed for the sake of convenience and brevity. 2. Grounds of appeal raised by the revenue in IT(SS)A No.56/Srt/2024 for AY 2020-21 are as under: “(1) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs.6,05,91,000/- made by the AO u/s 69C of the I.T. Act towards unexplained marriage expenses despite the…

RAGHAV KUMAR,NEW DELHI vs. ACIT CENTRAL CIRCLE-29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3215/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 132Section 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.3215/DEL/2025 (Assessment Year: 2022-23) Raghav Kumar, vs. ACIT, Central Circle 29, E – 1A, Maharani Bagh, Delhi. Sriniwaspuri, New Delhi – 110 065. (PAN : AKPPK7985B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, Advocate Shri Satyajeet Goel, Advocate Shri Rajat Garg, CA Shri Mayank Maheshwari, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 25.09.2025 Date of Order : 15.10.2025 O R D E R PER S. RIFAUR RAHM…

RAGHAV KUMAR,DELHI vs. ACIT CENTRAL CIRCLE 29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3214/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 132Section 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.3215/DEL/2025 (Assessment Year: 2022-23) Raghav Kumar, vs. ACIT, Central Circle 29, E – 1A, Maharani Bagh, Delhi. Sriniwaspuri, New Delhi – 110 065. (PAN : AKPPK7985B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi, Advocate Shri Satyajeet Goel, Advocate Shri Rajat Garg, CA Shri Mayank Maheshwari, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 25.09.2025 Date of Order : 15.10.2025 O R D E R PER S. RIFAUR RAHM…

ACIT CIRCLE 1 & TPS, MANGALURU vs. M/S ROHAN CORPORATION INDIA PVT. LTD, MANGALURU

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2330/BANG/2024[2015-16]Status: DisposedITAT Bangalore16 May 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri Subramanian, JCIT (DR)

Section 34

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 2329 & 2330/Bang/2024 Assessment Years: 2014-15 & 2015-16 The Asst. Commissioner of Income Tax, Vs. M/s Rohan Corporation India Circle – 1(1) & TPS, Pvt. Ltd., 3-T-19/6(1), Mangaluru. Rohan Corporation, Near Capitanio, Pumpwell, Mangalore – 575 002. APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borker, Advocate Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 13.05.2025 Date of Pronouncement : 15.05.2025 O R D E R PER Bench These appeals filed by…

ACIT CIRCLE 1(1) & TPS, MANGALURU, MANGALURU vs. M/S ROHAN CORPORATION INDIA PVT. LTD., MANGALURU

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2329/BANG/2024[2014-15]Status: DisposedITAT Bangalore15 May 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri Subramanian, JCIT (DR)

Section 34

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 2329 & 2330/Bang/2024 Assessment Years: 2014-15 & 2015-16 The Asst. Commissioner of Income Tax, Vs. M/s Rohan Corporation India Circle – 1(1) & TPS, Pvt. Ltd., 3-T-19/6(1), Mangaluru. Rohan Corporation, Near Capitanio, Pumpwell, Mangalore – 575 002. APPELLANT RESPONDENT Assessee by : Smt. Sheetal Borker, Advocate Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 13.05.2025 Date of Pronouncement : 15.05.2025 O R D E R PER Bench These appeals filed by…

M/S. GLOBAL STAR REALTORS PRIVATE LIMITED,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALURU

ITA 44/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Mar 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri E. Sridhar, CIT(DR)(ITAT), Bengaluru

Section 132Section 133ASection 143(3)Section 147Section 148Section 153ASection 153CSection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.40 to 44/Bang/2024 Assessment years : 2013-14 to 2017-18 Vs. The Deputy Commissioner Global Star Realtors Pvt. Ltd., 1-274, Kusuma Karkal, Karkala H.O. Udupi - 574 104. PAN: AADCG 8522H APPELLANT Appellant by : Smt. Sheetal, Advocate. Respondent by : Shri E. Sridhar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.01.2025 Date of Pronouncement: 24.03.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member These 5 appeals by assessee are directed against the com…

MR. ABDUL KHADER KODI,KASARGOD, KARNATAKA vs. MR. C. VIJAY JAYAN, DEPUTY COMMISSIONER OF INCOME TAX, MANGALURU

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 638/BANG/2023[2018-2019]Status: DisposedITAT Bangalore22 Mar 2024AY 2018-2019

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…ITA Nos.636 to 638/Bang/2023 Mr. Abdul Khader Kodi, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.636 to 638/Bang/2023 Assessment Years: 2016-17 to 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via DCIT Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka PAN NO : ALHPK5340F APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.2024 Date of Pronouncement : 22.03.2024 O R D E R PER…

MR. ABDUL KHADER KODI,KASARGOD, KARNATAKA vs. MR. C. VINOD JAYAN, DEPUTY COMMISSIONER OF INCOME TAX, MANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 637/BANG/2023[2017-2018]Status: DisposedITAT Bangalore22 Mar 2024AY 2017-2018

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…ITA Nos.636 to 638/Bang/2023 Mr. Abdul Khader Kodi, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.636 to 638/Bang/2023 Assessment Years: 2016-17 to 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via DCIT Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka PAN NO : ALHPK5340F APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.2024 Date of Pronouncement : 22.03.2024 O R D E R PER…

MR. ABDUL KHADER KODI,KASARGOD, KARNATAKA vs. MR. C. VINOD JAYAN, DEPUTY COMMISSIONER OF INCOME TAX, MANGALORE

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 636/BANG/2023[2016-2017]Status: DisposedITAT Bangalore22 Mar 2024AY 2016-2017

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.636 To 638/Bang/2023 Assessment Years: 2016-17 To 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via Dcit Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka Pan No : Alhpk5340F Appellant Respondent Appellant By : Shri Ravishankar S.V., A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: These Appeals By Assessee Are Directed By Different Orders Of Nfac For The Assessment Years 2016-17 To 2018-19 Having Common Date Dated 23.5.2022. 2. The Grounds Raised By The Assessee In All These Appeals Are Common In Nature, Except Change In Figures. We Consider Grounds In Ita No.636/Bang/2023, Which Reads As Follows: 1. The Learned Cit(A)-2, Panaji Erred In Passing The Order In The Manner He Did. 2. The Ld. Cit(A)-2, Panaji Erred In Upholding The Additions Made By The Assessing Officer Amounting To Rs.6,25,000 As Undisclosed Business Income & Rs.1,99,40,000 As Unexplained Investments Under Section 68 Of The Income Tax Act, 1961, Which Was Purely On Assumptions & Presumptions Based On The Loose Sheet Found At The Time Of Search.

For Appellant: Shri Ravishankar S.V., A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 132Section 144Section 153ASection 34Section 68Section 69Section 69B

…ITA Nos.636 to 638/Bang/2023 Mr. Abdul Khader Kodi, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.636 to 638/Bang/2023 Assessment Years: 2016-17 to 2018-19 Mr. Abdul Khader Kodi Darul Huda, Near Salafi Masjid Kunjathur Via DCIT Manjeshwar Central Circle-2 Vs. Kasargod 671 323 Mangaluru Karnataka PAN NO : ALHPK5340F APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.2024 Date of Pronouncement : 22.03.2024 O R D E R PER…