Pr. CIT v. Gahoi Foods Pvt. Ltd.

117 Taxmann.com 118Supreme Court of India2020#2156 most cited
53

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Pr. CIT v. Gahoi Foods Pvt. Ltd. · Gahoi Foods · Section 153A · search assessment additions · seized materials · incriminating material · SLP accepted · Supreme Court pending · finality of issue

Sections most often in play

Section 143(3)Section 153ASection 69BSection 132Section 147Section 148

Issues it is cited on

section 40(a)(3)section 2(14)(iii)(b)relinquishment of rightsection 158basection 153(a)(1)section 96section 4(1)section 45(5)section 113abatement of assessmentsection 2(45)section 2(14)(iii)

Judgments citing Pr. CIT v. Gahoi Foods Pvt. Ltd.

S.Victor Arockiam, Ariyalur vs. DCIT Central Circle-1, Trichy

The appeal stand allowed in terms of our above order

ITA 348/CHNY/2020[2012-13]Status: DisposedITAT Chennai12 Oct 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Viswanathan (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) –Ld. DR
Section 143(3)Section 153ASection 40A(3)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.348/Chny/2020 (िनधाBरण वषB / Assessment Year: 2012-13) Shri S. Victor Arockiam DCIT बनाम/ No.110/C-7, Velayutha Nagar, Central Circle-1, Udayarpalayam Taluk, Trichy. Vs. Ariyalur District – 621 802. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AKQPV-2871-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

In the result the appeal of the revenue is dismissed

ITA 53/JPR/2022[2012-13]Status: DisposedITAT Jaipur24 Aug 2022AY 2012-13
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) a
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…argued that even if no incriminating material unearthed during the search, yet while granting the relief to the assessee, the ld. CIT (A) has failed to take note of the fact that the SLP filed by the Department in the case of PCIT vs. Gahoi Foods Pvt. Ltd. 117 Taxmann.com 118 (SC) and in case of PCIT vs. Dhananjay * international Ltd. (2020) 114 Taxmann.com 351 77 DCIT vs. M/s N. M. Agrofood Products Pvt. Ltd. (SC) are pending before the Hon'ble Supreme Court and has already been admitted. 38. On this issue we also have persuaded the judgment of the Hon’ble Supreme Cout in the case of Commissioner of Inco…

Shri Ajay Virendra Arora, Mumbai vs. DCIT CC-6(4), Mumbai

In the result, appeal filed by the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 1706/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Jul 2022AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleshri Ajay Virender Arora V. Dcit – Central Circle – 6(4) S-14, 6Th Floor Room No. 1925, 19Th Floor Solitaire Corporate Park Air India Building, Nariman Guru Govindji Marg, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai-400093 Pan: Addpa6742R (Appellant) (Respondent) Acit – Central Circle – 6(4) V. Shri Ajay Virender Arora Room No. 1925, 19Th Floor S-14, 6Th Floor Air India Building, Nariman Solitaire Corporate Park Point, Mumbai – 400 021 Guru Govindji Marg, Chakala Andheri (E), Mumbai-400093 Pan: Addpa6742R (Appellant) (Respondent) Assessee By : Shri Jitendra Jain & Shri Ravikanth Pathak Department By : Smt. Shailja Rai

For Appellant: Shri Jitendra Jain &For Respondent: Smt. Shailja Rai
Section 127(2)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER Shri Ajay Virender Arora v. DCIT – Central Circle – 6(4) S-14, 6th Floor Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Guru Govindji Marg, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai-400093 PAN: ADDPA6742R (Appellant) (Respondent) ACIT – Central Circle – 6(4) v. Shri Ajay Virender Arora Room No. 1925, 19th Floor S-14, 6th Floor Air India Building, Nariman Solitaire Corporate Park Point, Mumbai – 400 021 Guru…

DCIT, Central Circle, Ajmer vs. M/S Silvertoss Commodities Pvt. Ltd., Kolkata

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13

…ued that even if no incriminating material was unearthed during the search, yet while granting the relief to the assessee, the ld. CIT (A) has failed to take note of the fact that the SLP filed by the Department in the case of PCIT vs. Gahoi Foods Pvt. Ltd. 117 Taxmann.com 118 (SC) and in case of PCIT vs. Dhananjay international Ltd. (2020) 114 Taxmann.com 351 (SC) are pending before the Hon’ble Supreme Court whereas the SLP filed by the Department has already been admitted. In this regard, we are of the view that no final orders have been passed so far by the Hon’ble Supreme Court in the judgments cited by t…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 27/CHNY/2012[2007-2008]Status: DisposedITAT Chennai08 Jun 2022AY 2007-2008

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…ditions / disallowances. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 26/CHNY/2012[2006-2007]Status: DisposedITAT Chennai08 Jun 2022AY 2006-2007

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…ditions / disallowances. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 25/CHNY/2012[2005-2006]Status: DisposedITAT Chennai08 Jun 2022AY 2005-2006

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…ditions / disallowances. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 24/CHNY/2012[2004-2005]Status: DisposedITAT Chennai08 Jun 2022AY 2004-2005

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…ditions / disallowances. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 23/CHNY/2012[2003-2004]Status: DisposedITAT Chennai08 Jun 2022AY 2003-2004

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…ditions / disallowances. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 22/CHNY/2012[2002-2003]Status: DisposedITAT Chennai08 Jun 2022AY 2002-2003

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…ditions / disallowances. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

Smt. V.Prremalatha, Chennai vs. ACIT, Chennai

The appeal stand partly allowed

ITA 21/CHNY/2012[2001-2002]Status: DisposedITAT Chennai08 Jun 2022AY 2001-2002

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…ditions / disallowances. Therefore, these case laws are distinguishable on facts. 8. The revenue has also referred to the Special Leave Petition (SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred S…

ACIT, Allahabad vs. M/S Sunsine Infrastate Pvt Ttd, Allahabad

In the result, the appeal filed by Revenue in ITA no

ITA 103/ALLD/2017[2011-2012]Status: DisposedITAT Allahabad04 May 2022AY 2011-2012

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

For Appellant: Shri Shantanu Dhamija, CIT-DRFor Respondent: Shri Parveen Godbole,CA
Section 132(1)Section 142(1)Section 144Section 153ASection 250

…P a g e | 1 ITA No. 103/Alld/2017 and C.O.No. 22/Alld/2017 (arising out of ITA No. 103/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH “DB”, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 The Assistant Commissioner of Sunshine Infraestate Income-tax, Central Circle, v. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. PAN: AANCS9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (arising out of ITA No.10…

Dy CIT-CC-2(3), Mumbai vs. Avinash Nivrutti Bhosale, Pune

In the result, appeal filed by the revenue is dismissed

ITA 1017/MUM/2021[2013-14]Status: DisposedITAT Mumbai07 Apr 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Bledcit – Central Circle – 2(3) V. Avinash Nivrutti Bhosale Room No. 803, 8Th Floor 2, Abil House, Ganesh Khind Road Pratishtha Bhavan Range Hill Corner Old Cgo Annexe Pune City, Pune -4111007 Maharishi Karve Road Mumbai - 400020 Pan: Abtpb8151F (Appellant) (Respondent) Assessee By : Shri Vijay Mehta Department By : Ms. Sailaja Rai

For Appellant: Shri Vijay MehtaFor Respondent: Ms. Sailaja Rai
Section 10(38)Section 132Section 143(3)Section 14ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER DCIT – Central Circle – 2(3) v. Avinash Nivrutti Bhosale Room No. 803, 8th Floor 2, ABIL House, Ganesh Khind Road Pratishtha Bhavan Range Hill Corner Old CGO Annexe Pune City, Pune -4111007 Maharishi Karve Road Mumbai - 400020 PAN: ABTPB8151F (Appellant) (Respondent) Assessee by : Shri Vijay Mehta Department by : Ms. Sailaja Rai Date of Hearing : 13.01.2022 Date of Pronouncement : 07.04.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This app…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1688/CHNY/2019[2013-14]Status: DisposedITAT Chennai05 Apr 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1682 to 1688/Chny/2019 (िनधा"रणवष" / Assessment Years: 2007-08 to 2013-14) Shri. L.S. Vishnu Prasad DCIT No. 7, 1st Floor, LVR Centre, बनाम/ Central Circle -2(1), Seshadri Road, Vs. Chennai. Alwarpet,Chennai – 600 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJPV-2991-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ A…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1687/CHNY/2019[2012-13]Status: DisposedITAT Chennai05 Apr 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1682 to 1688/Chny/2019 (िनधा"रणवष" / Assessment Years: 2007-08 to 2013-14) Shri. L.S. Vishnu Prasad DCIT No. 7, 1st Floor, LVR Centre, बनाम/ Central Circle -2(1), Seshadri Road, Vs. Chennai. Alwarpet,Chennai – 600 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJPV-2991-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ A…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1686/CHNY/2019[2011-12]Status: DisposedITAT Chennai05 Apr 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1682 to 1688/Chny/2019 (िनधा"रणवष" / Assessment Years: 2007-08 to 2013-14) Shri. L.S. Vishnu Prasad DCIT No. 7, 1st Floor, LVR Centre, बनाम/ Central Circle -2(1), Seshadri Road, Vs. Chennai. Alwarpet,Chennai – 600 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJPV-2991-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ A…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1685/CHNY/2019[2010-11]Status: DisposedITAT Chennai05 Apr 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1682 to 1688/Chny/2019 (िनधा"रणवष" / Assessment Years: 2007-08 to 2013-14) Shri. L.S. Vishnu Prasad DCIT No. 7, 1st Floor, LVR Centre, बनाम/ Central Circle -2(1), Seshadri Road, Vs. Chennai. Alwarpet,Chennai – 600 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJPV-2991-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ A…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1684/CHNY/2019[2009-10]Status: DisposedITAT Chennai05 Apr 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1682 to 1688/Chny/2019 (िनधा"रणवष" / Assessment Years: 2007-08 to 2013-14) Shri. L.S. Vishnu Prasad DCIT No. 7, 1st Floor, LVR Centre, बनाम/ Central Circle -2(1), Seshadri Road, Vs. Chennai. Alwarpet,Chennai – 600 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJPV-2991-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ A…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1683/CHNY/2019[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1682 to 1688/Chny/2019 (िनधा"रणवष" / Assessment Years: 2007-08 to 2013-14) Shri. L.S. Vishnu Prasad DCIT No. 7, 1st Floor, LVR Centre, बनाम/ Central Circle -2(1), Seshadri Road, Vs. Chennai. Alwarpet,Chennai – 600 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJPV-2991-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ A…

L.S.Vishnu Prasad, Chennai vs. DCIT Central Circle 2(1), Chennai

The appeal stands partly allowed

ITA 1682/CHNY/2019[2007-08]Status: DisposedITAT Chennai05 Apr 2022AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1682 to 1688/Chny/2019 (िनधा"रणवष" / Assessment Years: 2007-08 to 2013-14) Shri. L.S. Vishnu Prasad DCIT No. 7, 1st Floor, LVR Centre, बनाम/ Central Circle -2(1), Seshadri Road, Vs. Chennai. Alwarpet,Chennai – 600 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJPV-2991-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ A…