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

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

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

ITA 606/COCH/2022[2016-2017]Status: DisposedITAT Cochin20 Jan 2023AY 2016-2017

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…

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

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

ITA 605/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016

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…

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

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

ITA 604/COCH/2022[2014-2015]Status: DisposedITAT Cochin20 Jan 2023AY 2014-2015

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…

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

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

ITA 603/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014

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…

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

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

ITA 602/COCH/2022[2012-2013]Status: DisposedITAT Cochin20 Jan 2023AY 2012-2013

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…

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

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

ITA 601/COCH/2022[2011-2012]Status: DisposedITAT Cochin20 Jan 2023AY 2011-2012

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…

DCIT, Central Circle-1, Jaipur vs. M/S. Shiv Shakti Developers, Jaipur

In the result, appeals filed by the revenue are dismissed

ITA 1303/JPR/2019[2017-18]Status: DisposedITAT Jaipur30 Nov 2022AY 2017-18
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH-B, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa MkW- ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 1302 & 1303/JP/2019 Assessment Year : 2016-17 & 17-18. cuke DCIT, Central Circle-1 M/s. Shiv Shakti Developers, Vs. Jaipur. 601-603, Apex Mall, Tonk Road, Lal Kothi, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABCFS 6390 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Sa…

DCIT, Central Circle-1, Jaipur vs. M/S. Shiv Shakti Developers, Jaipur

In the result, appeals filed by the revenue are dismissed

ITA 1302/JPR/2019[2016-17]Status: DisposedITAT Jaipur30 Nov 2022AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH-B, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa MkW- ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 1302 & 1303/JP/2019 Assessment Year : 2016-17 & 17-18. cuke DCIT, Central Circle-1 M/s. Shiv Shakti Developers, Vs. Jaipur. 601-603, Apex Mall, Tonk Road, Lal Kothi, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABCFS 6390 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Sa…

The ACIT, Central Circle -1(4), Chennai vs. Prince Gem & Jewellery Pvt.Ltd., Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 2214/CHNY/2017[2008-09]Status: DisposedITAT Chennai30 Sept 2022AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.2214/Chny/2017 िनधा"रण वष" /Assessment Year: 2008-09 V. The Asst. Commissioner – M/S.Prince Gem & Of Income Tax, Jewellery Pvt. Ltd., Central Circle-1(4), No.3, Nana Street, T. Nagar, Chennai. Chennai.

For Appellant: Mr.R.Meenakshi SundaramFor Respondent: Mr.Guru Bashyam, CIT
Section 132Section 143(3)Section 153ASection 41(1)

…आयकर अपीलीय अिधकरण, ‘बी’ !ायपीठ, चे$ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं 'ी जी. मंजूनाथा, , माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2214/Chny/2017 िनधा"रण वष" /Assessment Year: 2008-09 v. The Asst. Commissioner – M/s.Prince Gem & of Income Tax, Jewellery Pvt. Ltd., Central Circle-1(4), No.3, Nana Street, T. Nagar, Chennai. Chennai. [PAN: AAECP 1891 R] (अपीलाथ"/Appellant) (""थ"/Respondent) Department by : Mr.Guru Bashyam, CIT Assessee by : Mr.R.Meenaksh…

Shri Mukesh Agarwal, Chennai vs. DCIT, CC-3(2), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3093/CHNY/2019[2011-12]Status: DisposedITAT Chennai07 Sept 2022AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3093/Chny/2019 िनधा"रण वष" /Assessment Year: 2011-12 V. Mr.Mukesh Agarwal, The Dy. Commissioner- No.127A, Brickline Road, Flat 3181, Of Income Tax, Tvh Kumbini Square, 18Th Floor, Central Circle-3(2), 3Rd Block, Purasawalkam, Chennai. Chennai-600 010. [Pan: Aafpk 6968 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.Guru Bashyam, CIT
Section 132Section 143(3)Section 153ASection 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3093/Chny/2019 िनधा"रण वष" /Assessment Year: 2011-12 v. Mr.Mukesh Agarwal, The Dy. Commissioner- No.127A, Brickline Road, Flat 3181, of Income Tax, TVH Kumbini Square, 18th Floor, Central Circle-3(2), 3rd Block, Purasawalkam, Chennai. Chennai-600 010. [PAN: AAFPK 6968 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1555/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1402/HYD/2019[2016-17]Status: DisposedITAT Hyderabad30 Aug 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1401/HYD/2019[2014-15]Status: DisposedITAT Hyderabad30 Aug 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1400/HYD/2019[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1399/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1398/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Tumu Rajkumar, Hyderabad vs. Asst.Commissioner of Income Tax, Central Circle-1(1), Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1371/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 53/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd., 35, 36, 1st Phase Udhyog Vihar, Central Circle-03, Jaipur RIICO, Sri Ganganagar (Raj.) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

Smt. Bimla Devi, Chennai vs. DCIT, Central Circle - 3(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3266/CHNY/2019[2012-13]Status: DisposedITAT Chennai01 Jul 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [PAN:AAGPR4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal…

Smt. Shobha Agarwal, Chennai vs. DCIT, Central Circle - 3 (2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3265/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [PAN:AAGPR4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal…