Pr.CIT v. Anuj Bansal

165 Taxmann.com 3Supreme Court of India2024#1370 most cited

What is Pr.CIT v. Anuj Bansal authority for?

Approval for assessments under Section 153D must demonstrate application of mind to the facts of the case and be obtained separately for each assessment year.

83

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Pr.CIT v. Anuj Bansal · Section 153D · Section 143(3) · application of mind · approval for assessment year · seized material · invalid approval · mechanical exercise

Sections most often in play

Section 143(3)Section 153ASection 153DSection 132Section 143(2)Section 153BSection 115BBESection 142(1)

Issues it is cited on

section 274(2)section 243section 43(3)section 136section 245hacasus omissussection 255(4)section 37bsection 144basection 193section 196section 153a(b)

Judgments citing Pr.CIT v. Anuj Bansal

Bthina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 289/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.287, 288 & 289/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy v. DCIT – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [PAN: ABXPB1094K] (अपीलार्थी/ Ap…

Bathina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 288/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2018-19

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.287, 288 & 289/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy v. DCIT – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [PAN: ABXPB1094K] (अपीलार्थी/ Ap…

Bathina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 287/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2017-18

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.287, 288 & 289/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy v. DCIT – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [PAN: ABXPB1094K] (अपीलार्थी/ Ap…

Vanshika Motors (P) Ltd., Meerut vs. ACIT, Circle- 2, Meerut

Appeals of the assessee are allowed

ITA 6214/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Mar 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 672/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Mar 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 671/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 670/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Mar 2025AY 2016-17
For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण, जयपुर न्याय पीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH 'B', JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं. / ITA No. 669 to 672/JPR/2024 निर्धारणवर्ष / Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., J-2, Main Road, Jawahar Nagar, Kota. बनाम Vs. ACIT/DCIT, Central Circle, Kota. स्थायीलेखा सं./ जीआईआरसं. / PAN/GIR No. AADCR 5581 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hem…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 669/JPR/2024[2015-16]Status: DisposedITAT Jaipur10 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

M/S Khemka Stuart Leisure Ltd., New Delhi vs. ACIT, New Delhi

ITA 6376/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2007-08 Vs. Acit, M/S. Snerea Developers Pvt. Ltd., Central Circle-9, C/O- Bgjc & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2007-08 Dcit, Vs. M/S. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/S. Dcit, Sohna Technobuild Central Circle-18, Pvt. Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aakcs8148N (Appellant) (Respondent)

Section 153Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2007-08 Vs. ACIT, M/s. Snerea Developers Pvt. Ltd., Central Circle-9, C/o- BGJC & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi PAN:AAJCS5849K (Appellant) (Respondent) With Assessment Year: 2007-08 DCIT, Vs. M/s. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi PAN:AAJCS5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/s. DCIT, Sohna Tech…

M/S Khemka Stuart Leisure Ltd., New Delhi vs. ACIT, New Delhi

ITA 6375/DEL/2015[2006-07]Status: DisposedITAT Delhi25 Feb 2025AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2007-08 Vs. Acit, M/S. Snerea Developers Pvt. Ltd., Central Circle-9, C/O- Bgjc & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2007-08 Dcit, Vs. M/S. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/S. Dcit, Sohna Technobuild Central Circle-18, Pvt. Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aakcs8148N (Appellant) (Respondent)

Section 153Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2007-08 Vs. ACIT, M/s. Snerea Developers Pvt. Ltd., Central Circle-9, C/o- BGJC & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi PAN:AAJCS5849K (Appellant) (Respondent) With Assessment Year: 2007-08 DCIT, Vs. M/s. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi PAN:AAJCS5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/s. DCIT, Sohna Tech…

M/S Snerea Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 6330/DEL/2015[2007-08]Status: DisposedITAT Delhi25 Feb 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2007-08 Vs. Acit, M/S. Snerea Developers Pvt. Ltd., Central Circle-9, C/O- Bgjc & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2007-08 Dcit, Vs. M/S. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/S. Dcit, Sohna Technobuild Central Circle-18, Pvt. Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aakcs8148N (Appellant) (Respondent)

Section 153Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2007-08 Vs. ACIT, M/s. Snerea Developers Pvt. Ltd., Central Circle-9, C/o- BGJC & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi PAN:AAJCS5849K (Appellant) (Respondent) With Assessment Year: 2007-08 DCIT, Vs. M/s. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi PAN:AAJCS5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/s. DCIT, Sohna Tech…

DCIT, New Delhi vs. M/S. Snerea Developers Pvt. Ltd., New Delhi

ITA 6237/DEL/2015[2007-08]Status: DisposedITAT Delhi25 Feb 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2007-08 Vs. Acit, M/S. Snerea Developers Pvt. Ltd., Central Circle-9, C/O- Bgjc & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2007-08 Dcit, Vs. M/S. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aajcs5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/S. Dcit, Sohna Technobuild Central Circle-18, Pvt. Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi Pan:Aakcs8148N (Appellant) (Respondent)

Section 153Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2007-08 Vs. ACIT, M/s. Snerea Developers Pvt. Ltd., Central Circle-9, C/o- BGJC & Associates, Raj New Delhi Tower, G-1, Alaknanda Community Centre, New Delhi PAN:AAJCS5849K (Appellant) (Respondent) With Assessment Year: 2007-08 DCIT, Vs. M/s. Snerea Developers Pvt. Central Circle-18, Ltd., New Delhi 301, Bakshi House, 40-41, Nehru Place, New Delhi PAN:AAJCS5849K (Appellant) (Respondent) With Assessment Year: 2010-11 Vs. M/s. DCIT, Sohna Tech…

DCIT, New Delhi vs. M/S Khemka Stuart Leisure Ltd., New Delhi

Appeals of the assessee are allowed

ITA 6215/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2025AY 2008-09

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

Deputy Commissioner of Income Tax (Central)-2, Raipur vs. M/S. N. R. Tmt(India) Pvt. Ltd., Raigarh

In the result, while for the appeal/preliminary objection filed by the assessee company in ITA No

ITA 9/RPR/2021[2018-19]Status: DisposedITAT Raipur06 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.03/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Nr Tmt (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh Pan: Aaecp8302R

For Appellant: S/shri Vijay MehtaFor Respondent: S/shri S.L Anuragi, CIT-DR
Section 115BSection 132(4)Section 143(3)Section 153B(1)(b)Section 153D

…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.03/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/s. NR TMT (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh PAN: AAECP8302R .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (Central)-2, Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No. 09/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 The Deputy Commissioner of Income Tax (Central)-2, Raipur (C.…

M/S Nrtmt(India) Pvt. Ltd, Raigarh vs. Deputy Commissioner of Income Tax (Central)-2, Raipur

In the result, while for the appeal/preliminary objection filed by the assessee company in ITA No

ITA 3/RPR/2021[2018-19]Status: DisposedITAT Raipur06 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.03/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Nr Tmt (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh Pan: Aaecp8302R

For Appellant: S/shri Vijay MehtaFor Respondent: S/shri S.L Anuragi, CIT-DR
Section 115BSection 132(4)Section 143(3)Section 153B(1)(b)Section 153D

…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.03/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/s. NR TMT (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh PAN: AAECP8302R .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (Central)-2, Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No. 09/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 The Deputy Commissioner of Income Tax (Central)-2, Raipur (C.…

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8537/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Dec 2024AY 2014-15

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

…1 ITA Nos. 8533 to 8537/Del/2019 M/s AKN Developers Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 8533 to 8537/Del/2019 (Assessment Years: 2010-11 to 2014-15) M/s AKN Developers Pvt. Vs. ACIT, CC-26, Ltd, C/o Lall & Company New Delhi Chartered Accountants 31, Sirifort Road New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCA7428G Appellant .. Respondent Appellant by : Sh. Rajesh Malhotra, CA & Ms. Shivangi Kumar, Adv. Respondent by : Mr. Javed Akhtar, CIT (DR) Date of Hearing 01.10.2024 Date of Pr…

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8536/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Dec 2024AY 2013-14

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

…1 ITA Nos. 8533 to 8537/Del/2019 M/s AKN Developers Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 8533 to 8537/Del/2019 (Assessment Years: 2010-11 to 2014-15) M/s AKN Developers Pvt. Vs. ACIT, CC-26, Ltd, C/o Lall & Company New Delhi Chartered Accountants 31, Sirifort Road New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCA7428G Appellant .. Respondent Appellant by : Sh. Rajesh Malhotra, CA & Ms. Shivangi Kumar, Adv. Respondent by : Mr. Javed Akhtar, CIT (DR) Date of Hearing 01.10.2024 Date of Pr…

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8535/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Dec 2024AY 2012-13

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

…1 ITA Nos. 8533 to 8537/Del/2019 M/s AKN Developers Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 8533 to 8537/Del/2019 (Assessment Years: 2010-11 to 2014-15) M/s AKN Developers Pvt. Vs. ACIT, CC-26, Ltd, C/o Lall & Company New Delhi Chartered Accountants 31, Sirifort Road New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCA7428G Appellant .. Respondent Appellant by : Sh. Rajesh Malhotra, CA & Ms. Shivangi Kumar, Adv. Respondent by : Mr. Javed Akhtar, CIT (DR) Date of Hearing 01.10.2024 Date of Pr…

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8534/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Dec 2024AY 2011-12

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

…1 ITA Nos. 8533 to 8537/Del/2019 M/s AKN Developers Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 8533 to 8537/Del/2019 (Assessment Years: 2010-11 to 2014-15) M/s AKN Developers Pvt. Vs. ACIT, CC-26, Ltd, C/o Lall & Company New Delhi Chartered Accountants 31, Sirifort Road New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCA7428G Appellant .. Respondent Appellant by : Sh. Rajesh Malhotra, CA & Ms. Shivangi Kumar, Adv. Respondent by : Mr. Javed Akhtar, CIT (DR) Date of Hearing 01.10.2024 Date of Pr…

Akn Developers Pvt. Ltd., New Delhi vs. ACIT CC- 26, New Delhi

In the result, all the appeals preferred by the assessee on this common ground are allowed

ITA 8533/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Dec 2024AY 2010-11

Bench: Shri Shamim Yahya & Ms. Madhumita Roy

For Appellant: Sh. Rajesh Malhotra, CA &For Respondent: Mr. Javed Akhtar, CIT (DR)
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 153ASection 153D

…1 ITA Nos. 8533 to 8537/Del/2019 M/s AKN Developers Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 8533 to 8537/Del/2019 (Assessment Years: 2010-11 to 2014-15) M/s AKN Developers Pvt. Vs. ACIT, CC-26, Ltd, C/o Lall & Company New Delhi Chartered Accountants 31, Sirifort Road New Delhi – 110049 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCA7428G Appellant .. Respondent Appellant by : Sh. Rajesh Malhotra, CA & Ms. Shivangi Kumar, Adv. Respondent by : Mr. Javed Akhtar, CIT (DR) Date of Hearing 01.10.2024 Date of Pr…