Pr. CIT Central III v. Lavnya Land Pvt Ltd.

103 Taxmann.com 9Supreme Court of India2019#2739 most cited

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

Action under section 153C cannot be undertaken if the seized document does not belong to the assessee and was seized from the residential premises of a third party who later retracted their statement.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Pr. CIT Central III v. Lavnya Land Pvt Ltd · section 153C · seized document · third party premises · retracted statement · onus of proof · dumb documents · search and seizure

Also reported as

261 Taxmann 454

Sections most often in play

Section 132Section 132(4)Section 69CSection 133ASection 143(2)Section 153CSection 292CSection 69

Issues it is cited on

buyback of sharessection 269tsection 2(43)onus of proofsection 132(1)(a)section 269ssection 271esection 158bbsection 2(31)dumb documentscash found during searchsection 132(4a)

Judgments citing Pr. CIT Central III v. Lavnya Land Pvt Ltd.

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 797/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…ce, as we have already held, whatsoever strong, cannot take the place of actuality. We have gone through the various decisions as has been relied." Hon. Supreme Court in the context of sec. 69C in the case of Pr. CIT Central III Vs. Lavnya Land Pvt Ltd [2019] 103 Taxmann.com 9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under,…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 796/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…ce, as we have already held, whatsoever strong, cannot take the place of actuality. We have gone through the various decisions as has been relied." Hon. Supreme Court in the context of sec. 69C in the case of Pr. CIT Central III Vs. Lavnya Land Pvt Ltd [2019] 103 Taxmann.com 9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under,…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 795/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…ce, as we have already held, whatsoever strong, cannot take the place of actuality. We have gone through the various decisions as has been relied." Hon. Supreme Court in the context of sec. 69C in the case of Pr. CIT Central III Vs. Lavnya Land Pvt Ltd [2019] 103 Taxmann.com 9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under,…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 794/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…ce, as we have already held, whatsoever strong, cannot take the place of actuality. We have gone through the various decisions as has been relied." Hon. Supreme Court in the context of sec. 69C in the case of Pr. CIT Central III Vs. Lavnya Land Pvt Ltd [2019] 103 Taxmann.com 9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under,…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 793/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…ce, as we have already held, whatsoever strong, cannot take the place of actuality. We have gone through the various decisions as has been relied." Hon. Supreme Court in the context of sec. 69C in the case of Pr. CIT Central III Vs. Lavnya Land Pvt Ltd [2019] 103 Taxmann.com 9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 27 of 42 M/s Prakash Asphalting & Toll Highways (India) Ltd. ITA Nos. 793 to 799/Ind/2019 & ITA Nos. 800 to 805/Ind/2019 - AY 2009-10 to 2015-16 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under,…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 791/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…ce, as we have already held, whatsoever strong, cannot take the place of actuality. We have gone through the various decisions as has been relied." Hon. Supreme Court in the context of sec. 69C in the case of Pr. CIT Central III Vs. Lavnya Land Pvt Ltd [2019] 103 Taxmann.com 9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 24 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 790/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…ce, as we have already held, whatsoever strong, cannot take the place of actuality. We have gone through the various decisions as has been relied." Hon. Supreme Court in the context of sec. 69C in the case of Pr. CIT Central III Vs. Lavnya Land Pvt Ltd [2019] 103 Taxmann.com 9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 24 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 789/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…ce, as we have already held, whatsoever strong, cannot take the place of actuality. We have gone through the various decisions as has been relied." Hon. Supreme Court in the context of sec. 69C in the case of Pr. CIT Central III Vs. Lavnya Land Pvt Ltd [2019] 103 Taxmann.com 9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 24 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 788/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…ce, as we have already held, whatsoever strong, cannot take the place of actuality. We have gone through the various decisions as has been relied." Hon. Supreme Court in the context of sec. 69C in the case of Pr. CIT Central III Vs. Lavnya Land Pvt Ltd [2019] 103 Taxmann.com 9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 24 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 787/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…ce, as we have already held, whatsoever strong, cannot take the place of actuality. We have gone through the various decisions as has been relied." Hon. Supreme Court in the context of sec. 69C in the case of Pr. CIT Central III Vs. Lavnya Land Pvt Ltd [2019] 103 Taxmann.com 9 (SC)/ [2019] 261 Taxmann 454 (SC) dismissed the SLP arising out of the Page 24 of 34 Late Shri Puneet Agrawal(Legal Representative – Smt. Neeti Agrawal) ITA Nos. 787,788, 790 & 791/Ind/2019 - AY 2009-10& 2010-11 Judgment CIT Vs. Lavnya Land Pvt Ltd [2017] 83 Taxmann.com 161 (Bom). The issue decided in favor of assessee as under, "Whether…

M/S. Ace Developers, Mangaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

In the result, the all the appeals of the assessee are partly allowed

ITA 76/BANG/2022[2013-14]Status: DisposedITAT Bangalore27 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

M/S. Ace Developers, Mangaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

In the result, the all the appeals of the assessee are partly allowed

ITA 75/BANG/2022[2012-13]Status: DisposedITAT Bangalore27 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

M/S. Ace Developers, Mangaluru vs. The Deputy Commissioner of Income-Tax, Central Circle-1, Mangaluru

In the result, the all the appeals of the assessee are partly allowed

ITA 74/BANG/2022[2011-12]Status: DisposedITAT Bangalore27 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheethal Borkar, A.RFor Respondent: Shri A. Ramesh Kumar, D.R
Section 132Section 133ASection 143(1)Section 34Section 40A(3)

…ITA Nos.74 to 76/Bang/2022 M/s. ACE Developers, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.74 to 76/Bang/2022 Assessment Years: 2011-12 to 2013-14 M/s. ACE Developers 13-12-1395/24 & 25 1st Floor, Inland Ornate Navabharath Circle Deputy Commissioner of Income-tax Kodialbail Vs. Central Circle-1 Mangaluru 575 003 Mangaluru Karnataka PAN NO : AAMFA7843H APPELLANT RESPONDENT Appellant by : Smt. Sheethal Borkar, A.R. Respondent by : Shri A. Ramesh Kumar, D.R. Date of Hearing : 13.07.2023 Da…

Emkay Hindustan Infrastructure, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle - 2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 983/BANG/2022[2018-19]Status: DisposedITAT Bangalore16 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Emkay Hindustan Infrastructure, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle - 2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 982/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Emkay Hindustan Infrastructure, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle - 2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 981/BANG/2022[2016-17]Status: DisposedITAT Bangalore16 Jun 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Emkay Hindustan Infrastructure, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle - 2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 980/BANG/2022[2015-16]Status: DisposedITAT Bangalore16 Jun 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Emkay Hindustan Infrastructure, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle - 2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 979/BANG/2022[2014-15]Status: DisposedITAT Bangalore16 Jun 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Mrs. Ibrahim Kaleel, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 735/BANG/2022[2018-19]Status: DisposedITAT Bangalore16 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…

Mrs. Ibrahim Kaleel, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, the appeals of the assessee in ITA Nos

ITA 734/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 131Section 132Section 132(4)

…ITA Nos.979 to 983/Bang/2022 Emkay Hindustan Infrastructure, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.979 to 983/Bang/2022 Assessment Years: 2014-15 to 2018-19 respectively Emkay Hindustan Infrastructure D.No.20-1-19/5, Ground Floor Behar Complex, Azizuddin Road Deputy Commissioner of Bunder Income-tax Vs. Mangaluru 575 001 Central Circle-2 Mangaluru PAN NO : AAEFE5746K APPELLANT RESPONDENT ITA Nos.733 to 735/Bang/2022 Assessment Years: 2016-17 to 2018-19 respectively Mr. Ibrahim K…