Pr. CIT v. Meeta Gutgutia

257 Taxmann 441Supreme Court of India2018#744 most cited

What is Pr. CIT v. Meeta Gutgutia authority for?

The dismissal of a Special Leave Petition (SLP) at the admission stage does not lay down the law for future cases, according to Article 141 of the Constitution. Such a dismissal does not necessarily mean the department has accepted the decision.

137

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

Pr. CIT v. Meeta Gutgutia · Supreme Court · SLP dismissal · Article 141 · law laid down · admission stage · incriminating material

Also reported as

96 Taxmann.com 478

Sections most often in play

Section 153ASection 132Section 147Section 143(3)Section 142(2A)Section 143(2)Section 148Section 132(4)

Issues it is cited on

section 24asection 56(2)(vii)(c)section 153a(b)section 245c(1)section 245d(1)section 76section 17(2)section 96warrant of authorisationsettlement applicationsection 24(b)section 142(2a)

Judgments citing Pr. CIT v. Meeta Gutgutia

D.C.I.T., Circle-1, Dibrugarh vs. Vinay Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle- 1, Dibrugarh vs. Vishal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle- 1, Dibrugarh vs. Bhagwati Devii Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle- 1, Dibrugarh vs. Meenakshi Bamalwa Soni, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle- 1, Dibrugarh vs. Usha Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle- 1, Dibrugarh vs. Hans Raj Bamalwa (HUF), Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle- 1, Dibrugarh vs. Hans Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle-1, Dibrugarh vs. Bachh Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle-1, Dibrugarh vs. Bachh Raj Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

DCIT, Circle-1, Dibrugarh vs. Bajrang Lal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

DCIT, Circle-1, Dibrugarh vs. Bajrang Lal Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

Shri Manoj Madanlal Chhajed, Pune vs. Assistant Commissioner of Income Tax, Circle -1(1)Pune, Pune

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

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / IT(SS)A Nos.91 to 96/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 to 2017-18 Shri Manoj Madanlal Vs. ACIT, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. PAN : AALPC4991M Appellant Respondent आयकर अपील सं. / IT(SS)A Nos.97 & 98/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 ACIT, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Ka…

Meena Nayyar, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, all the four appeals filed by the assessee are allowed

ITA 8724/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Apr 2023AY 2015-16
For Appellant: Shri Anil Jain, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.8721/Del./2019 (ASSESSMENT YEAR : 2011-12) ITA No.8722/Del./2019 (ASSESSMENT YEAR : 2013-14) ITA No.8723/Del./2019 (ASSESSMENT YEAR : 2014-15) ITA No.8724/Del./2019 (ASSESSMENT YEAR : 2015-16) Meena Nayyar, vs. ACIT, Central Circle 20, C/o Anil Jain D.D. Co., New Delhi. 611, Surya Kiran Building, K.G. Marg, New Delhi – 110 001. (PAN : AAFPN7941Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Jain, CA REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 29.03…

Meena Nayyar, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, all the four appeals filed by the assessee are allowed

ITA 8723/DEL/2019[2014-15]Status: DisposedITAT Delhi06 Apr 2023AY 2014-15
For Appellant: Shri Anil Jain, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.8721/Del./2019 (ASSESSMENT YEAR : 2011-12) ITA No.8722/Del./2019 (ASSESSMENT YEAR : 2013-14) ITA No.8723/Del./2019 (ASSESSMENT YEAR : 2014-15) ITA No.8724/Del./2019 (ASSESSMENT YEAR : 2015-16) Meena Nayyar, vs. ACIT, Central Circle 20, C/o Anil Jain D.D. Co., New Delhi. 611, Surya Kiran Building, K.G. Marg, New Delhi – 110 001. (PAN : AAFPN7941Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Jain, CA REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 29.03…

Meena Nayyar, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, all the four appeals filed by the assessee are allowed

ITA 8722/DEL/2019[2013-14]Status: DisposedITAT Delhi06 Apr 2023AY 2013-14
For Appellant: Shri Anil Jain, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.8721/Del./2019 (ASSESSMENT YEAR : 2011-12) ITA No.8722/Del./2019 (ASSESSMENT YEAR : 2013-14) ITA No.8723/Del./2019 (ASSESSMENT YEAR : 2014-15) ITA No.8724/Del./2019 (ASSESSMENT YEAR : 2015-16) Meena Nayyar, vs. ACIT, Central Circle 20, C/o Anil Jain D.D. Co., New Delhi. 611, Surya Kiran Building, K.G. Marg, New Delhi – 110 001. (PAN : AAFPN7941Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Jain, CA REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 29.03…

Meena Nayyar, New Delhi vs. ACIT, Central Circle-20, New Delhi

In the result, all the four appeals filed by the assessee are allowed

ITA 8721/DEL/2019[2011-12]Status: DisposedITAT Delhi06 Apr 2023AY 2011-12
For Appellant: Shri Anil Jain, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 132Section 139Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.8721/Del./2019 (ASSESSMENT YEAR : 2011-12) ITA No.8722/Del./2019 (ASSESSMENT YEAR : 2013-14) ITA No.8723/Del./2019 (ASSESSMENT YEAR : 2014-15) ITA No.8724/Del./2019 (ASSESSMENT YEAR : 2015-16) Meena Nayyar, vs. ACIT, Central Circle 20, C/o Anil Jain D.D. Co., New Delhi. 611, Surya Kiran Building, K.G. Marg, New Delhi – 110 001. (PAN : AAFPN7941Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Jain, CA REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 29.03…

M/S. Sriram Power & Steel Pvt. Ltd., Ramgarh vs. Pr. CIT(C), Patna

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

ITA 21/RAN/2021[2011-12]Status: DisposedITAT Ranchi31 Mar 2023AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 20 & 21 /RAN/2021 Assessment Years : 2010-11 & 2011-12 M/s Sriram Power & Steel Pvt. Ltd. Vs. PCIT, Central-Patna (PAN: AAFCS 1323 N) Appellant / (अपीलाथ") Respondent / (""यथ") 19.01.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 31.03.2023 आदेश उ"घोषणा क" "त"थ For the Appellant / Shri Devesh Poddar, Advocate "नधा#$रती क" ओर से For the Respondent / Rinku Singh, CITDR Shri Pranov Kr. Koley, Sr.DR राज(व क" ओर से ORDE…

M/S. Sriram Power & Steel Pvt. Ltd., Ramgarh vs. Pr. CIT(C), Patna

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

ITA 20/RAN/2021[2010-11]Status: DisposedITAT Ranchi31 Mar 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 20 & 21 /RAN/2021 Assessment Years : 2010-11 & 2011-12 M/s Sriram Power & Steel Pvt. Ltd. Vs. PCIT, Central-Patna (PAN: AAFCS 1323 N) Appellant / (अपीलाथ") Respondent / (""यथ") 19.01.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 31.03.2023 आदेश उ"घोषणा क" "त"थ For the Appellant / Shri Devesh Poddar, Advocate "नधा#$रती क" ओर से For the Respondent / Rinku Singh, CITDR Shri Pranov Kr. Koley, Sr.DR राज(व क" ओर से ORDE…

Parveen Kumar Kapoor, Faridabad vs. DCIT, Central Circle- 2, Faridabad

In the result, appeal of the assessee is allowed

ITA 2656/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Jan 2023AY 2008-09

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2008-09

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 132Section 143(3)Section 153Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2008-09 Shri Parveen Kumar Kapoor, Vs. DCIT, C/O RRA TAXINDIA, Central Circle-2, D-28, SOUTH EXTN., Faridabad. PART-1, New Delhi – 110 049 PAN ABMPK7969F (Appellant) (Respondent) Assessee by: Shri Somil Agarwal, Advocate Department by : Shri Vivek Vardhan, Sr. DR Date of Hearing 30/01/2023 Date of pronouncement O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals)-2,…

Sreekumari Amma, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

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

ITA 607/COCH/2022[2017-2018]Status: DisposedITAT Cochin20 Jan 2023AY 2017-2018

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 601 to 607/Coch/2022 Assessment Years : 2011-12 to 2017-18 Smt. Sreekumari Amma, T.C. 27/2188 CRRA-45, The Deputy Chirakulam Road, Commissioner of Trivandrum, Income Tax, Thiruvananthapuram – 695 Central Circle, 001. Trivandrum. Vs. Kerala. PAN: ARVPS5864Q APPELLANT RESPONDENT Assessee by : None Revenue by : Smt. J M Jamuna Devi, Sr DR Date of Hearing : 13-01-2023 Date of Pronouncement : 20-01-2023 ORDER PER PADMAVATHY S, ACCOUNTANT MEMBER These appeals are against…