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

Shri Pankaj Agarwal, Chennai vs. DCIT, Central Circle, Chennai

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

ITA 3264/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…

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

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

ITA 3263/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…

M/S. Subhash Stone Industries (P) Ltd., Nainital vs. DCIT, Central Circle, Allahabad

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

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.141/Alld./2017 Assessment Year: 2008-09 M/s Subhash Stone Industries, Deputy Commissioner of Private Limited(Formerly v. Income Tax, Central Circle, Rajluxmi Stone Crushers Private Allahabad, U.P. Limited),Ambika Vihar, Haldwani, Nainital-263139, Uttarakhand PAN:AABCR0021Q (Appellant) (Respondent) Appellant by: None Respondent by: Shri Ramendra Kumar Vishwakarma, CIT-DR Date of hearing: 11.05. 2022 Date of pronouncement: 19.05.2022 O R D E R PER SHRI RA…

M/S Bhivaram Pannalal Kumawat, Jaipur vs. ACIT, Central Circle-3, Jaipur

Appeal are disposed off and all the appeals of the

ITA 69/JPR/2021[2012-13]Status: DisposedITAT Jaipur29 Mar 2022AY 2012-13

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)Section 143(3)Section 153A

…1 M/s. Bhivaram PannalalKumawat vs ACIT , Central Circle-3, Jaipur आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ t;UrHkkbZ] ys[kk lnL; ds le{k t;UrHkkbZ t;UrHkkbZ BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 69 TO 75/JP/2021 fu/kZkj.ko"kZ@AssessmentYears : 2012-13 to 2018-19 cuke M/s. Bhivaram Pannalal Kumawat The ACIT Vs. 602, Elements Mall Central Circle-3 DCM Ajmer Road, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFB3002C vihykFkhZ@Appell…

DCIT, CC-3, Jaipur vs. M/S Bhivaram Pannalal Kumawat, Jaipur

Appeal are disposed off and all the appeals of the

ITA 117/JPR/2021[ 2013-14]Status: DisposedITAT Jaipur29 Mar 2022

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)Section 143(3)Section 153A

…1 M/s. Bhivaram PannalalKumawat vs ACIT , Central Circle-3, Jaipur आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ t;UrHkkbZ] ys[kk lnL; ds le{k t;UrHkkbZ t;UrHkkbZ BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 69 TO 75/JP/2021 fu/kZkj.ko"kZ@AssessmentYears : 2012-13 to 2018-19 cuke M/s. Bhivaram Pannalal Kumawat The ACIT Vs. 602, Elements Mall Central Circle-3 DCM Ajmer Road, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFB3002C vihykFkhZ@Appell…

ACIT Centtral -2 Indore, Indore vs. M/S Kalyan Toll Infrastructure Ltd, Indore

Accordingly ground no. 2 of the cross objection stands allowed

ITA 13/IND/2021[2013-14]Status: DisposedITAT Indore11 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Dcit Central-2, M/S Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aacck1840M

Section 132Section 139Section 153ASection 68

…ITA No.13 of 2021 and CO 50 of 2021 1 Kalyan Toll Infrastructure Ltd. आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year:2013-14 DCIT Central-2, M/s Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCK1840M CO No. 50/Ind/2021 (Arising out of ITA No.13/Ind/2021) Assessment Year:2013-14 M/s Kalyan Toll DCIT Central-2, Infrastructure Ltd., Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCK18…

Mre. Kranti Bagad, Mumbai vs. Dy CIT, CC-1(1), Mumbai

In the result, the appeal filed by the assesee is allowed

ITA 458/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Feb 2022AY 2013-14

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalemrs. Kranti Bagad, Vs. Dcit, Cc-1(1) 1302, Sidhivinayak 9Th Floor, Pratistha Chs Ltd, Plot No. 3, Bhavan, Old Cgo Bldg Sector – 14, Khanda Annexe, Mk Road, Colony, New Panvel, Mumbai – 400020. Panvel – 410206. Maharashtra "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahppb2241N Appellant .. Respondent Appellant By : Ms.Hiral.D.Sejpal. C.A. Ar Respondent By : Mr.K.K.Mishra. Cit.Dr Date Of Hearing 09.12.2021 Date Of Pronouncement 14.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Ms.Hiral.D.Sejpal. C.A. ARFor Respondent: Mr.K.K.Mishra. CIT.DR
Section 142(1)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Mrs. Kranti Bagad, Vs. DCIT, CC-1(1) 1302, Sidhivinayak 9th Floor, Pratistha CHS Ltd, Plot No. 3, Bhavan, Old CGO Bldg Sector – 14, Khanda Annexe, MK Road, Colony, New Panvel, Mumbai – 400020. Panvel – 410206. Maharashtra "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AHPPB2241N Appellant .. Respondent Appellant by : Ms.Hiral.D.Sejpal. C.A. AR Respondent by : Mr.K.K.Mishra. CIT.DR Date of Hearing 09.12.2021 Date of Pronouncement 14.02.2022 आदेश / O R D E R PER PAVAN KUMA…

Sangeeta Kapoor, New Delhi vs. DCIT, Central Circle- II, Faridabad

The appeal of the assessee are allowed

ITA 2655/DEL/2018[2010-11]Status: DisposedITAT Delhi16 Sept 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Somil Agrawal, Advocate; &For Respondent: Shri Rajesh Kumar, Sr. D. R
Section 139Section 143Section 143(2)Section 153Section 153ASection 153A(1)

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “B”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 2655/Del/2018 (Assessment Year: 2010-11) Smt. Sangeeta Kapoor, DCIT, RRA Taxindia, Vs. Central Circle : II, D–28, South Extension, Part – I, Faridabad. New Delhi – 110 049. PAN: ABMPK7970L (Appellant) (Respondent) Assessee by : Shri Somil Agrawal, Advocate; & Shri Deepesh Garg, Advocate. Revenue by: Shri Rajesh Kumar, Sr. D. R.; Date of Hearing : 16/08/2021 Date of pronouncement : 16/09/2021 O R D E R PER PRASHANT MAHARISHI, A…

G.Vijayalakshmi, Sivakasi vs. DCIT Central Circle 2, Madurai

In the result, appeal filed by the assessee is partly

ITA 676/CHNY/2019[2012-13]Status: DisposedITAT Chennai31 Mar 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri G.Manjunatha

For Appellant: Mr.Abani Kanta Nayak, CITFor Respondent: 11.03.2021
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153Section 153C

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद!य एवं "ी जी.मंजुनाथ, लेखा सद!य के सम' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.676/Chny/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Vs The Deputy Commissioner Mrs.C. Vijayalakshmi Income Tax, 34G, Poothaiammal Nagar, Central Circle-2 Sivakasi- 626 123. Madurai. PAN:ABUPV 1834G (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr.R.Subramanian, Advocate अपीलाथ"क"ओरसे/ Appellant by : Mr.Abani Kanta Nayak, CIT ""यथ"क"ओरसे/Respo…

M/S J. Kumar Infraprojects Ltd, Mumbai vs. DCIT Cen Cir 5(1), Mumbai

In the result all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 3449/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Feb 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 M/S. J. Kumar Dy. Cit, Infraprojects Ltd., Central Circle-5(1), 16A, Andheri Industrial Mumbai Estate, Vs. Veera Desasi Road, Andheri (West), Mumbai – 400 053 Pan: Aaacj9161C (Appellant) (Respondent) Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 Jt. Cit (Osd) Cc-5(1), M/S. J. Kumar R.No.1926, Infraprojects Ltd., 19Th Floor, 16A, Andheri Industrial Air India Bldg., Vs. Estate, Nariman Point, Veera Desasi Road, Mumbai – 400 021 Andheri (West), Mumbai – 400 053 Pan: Aaacj9161C (Appellant) (Respondent)

For Appellant: Dr. K Shivaram, A.RFor Respondent: Shri Jacinta Zimik Vashai, D.R
Section 37(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 M/s. J. Kumar Dy. CIT, Infraprojects Ltd., Central Circle-5(1), 16A, Andheri Industrial Mumbai Estate, Vs. Veera Desasi Road, Andheri (West), Mumbai – 400 053 PAN: AAACJ9161C (Appellant) (Respondent) Assessment Year: 2014-15 Assessment Year: 2015-16 Assessment Year: 2016-17 Jt. CIT (OSD) CC-5(1), M/s. J. Kumar R.No.1926, Infraprojects Ltd., 19th…

Diageo Distilleries Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5165/DEL/2015[2009-10]Status: DisposedITAT Delhi27 May 2020AY 2009-10

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 132Section 153ASection 40

…Diageo Distilleries Pvt. Ltd. Vs. DCIT/ I.T.A. Nos. 5163 to 5165/Del/2015/A.Ys.2007-08 to 2009-10 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.5163 to 5165/Del/2015 िनधा"रणवष"/Assessment Years:2007-08 to 2009-10 बनाम Diageo Distilleries Pvt. Ltd. DCIT (formerly known as Diageo Vs. Central Circle 31, Radico Distilleries Pvt. Ltd.) Room No. 319, 3rd Floor, No. 1, 2nd Floor, D-2, ARA Centre, Southern Park, Jhandewalan Extn., Saket Palace, New Delhi. New Delhi. PAN No. AAKCS4614F अपील…

Diageo Distilleries Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5164/DEL/2015[2008-09]Status: DisposedITAT Delhi27 May 2020AY 2008-09

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 132Section 153ASection 40

…Diageo Distilleries Pvt. Ltd. Vs. DCIT/ I.T.A. Nos. 5163 to 5165/Del/2015/A.Ys.2007-08 to 2009-10 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.5163 to 5165/Del/2015 िनधा"रणवष"/Assessment Years:2007-08 to 2009-10 बनाम Diageo Distilleries Pvt. Ltd. DCIT (formerly known as Diageo Vs. Central Circle 31, Radico Distilleries Pvt. Ltd.) Room No. 319, 3rd Floor, No. 1, 2nd Floor, D-2, ARA Centre, Southern Park, Jhandewalan Extn., Saket Palace, New Delhi. New Delhi. PAN No. AAKCS4614F अपील…

Diageo Distilleries Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5163/DEL/2015[2007-08]Status: DisposedITAT Delhi27 May 2020AY 2007-08

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 132Section 153ASection 40

…Diageo Distilleries Pvt. Ltd. Vs. DCIT/ I.T.A. Nos. 5163 to 5165/Del/2015/A.Ys.2007-08 to 2009-10 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.5163 to 5165/Del/2015 िनधा"रणवष"/Assessment Years:2007-08 to 2009-10 बनाम Diageo Distilleries Pvt. Ltd. DCIT (formerly known as Diageo Vs. Central Circle 31, Radico Distilleries Pvt. Ltd.) Room No. 319, 3rd Floor, No. 1, 2nd Floor, D-2, ARA Centre, Southern Park, Jhandewalan Extn., Saket Palace, New Delhi. New Delhi. PAN No. AAKCS4614F अपील…

DCIT, New Delhi vs. M/S. S R Credits Pvt. Ltd., Delhi

The appeal of the Department stands dismissed

ITA 5216/DEL/2015[2010-11]Status: DisposedITAT Delhi26 May 2020AY 2010-11
Section 132Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE, SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Dy. CIT, M/s. S.R. Credits Pvt. Ltd. Central Circle-29, 4828-29/24, 1st Floor, New Delhi. Vs. Prahlad Lane, Ansari Road, Daryaganj, Delhi PAN –AAAPK 4569Q (Appellant) (Respondent) Cross Objection No.86/Del/ 2019 (Arising out of ITA No.5216/Del/2015) (ASSESSMENT YEAR-2010-11) M/s. S.R. Credits Pvt. Ltd. Dy. CIT, 4828-29/24, 1st Floor, Central Circle-29, Prahlad Lane, Ansari Road, Vs. New Delhi Daryaganj, Delhi PAN –AAAPK 4569Q (Cross Objector) (Respondent)…

Mr. Yunus Zia, Bangalore vs. DCIT, Bangalore

In the result, all the five appeals of the assessee are allowed in the terms indicated above

ITA 126/BANG/2013[2003-04]Status: DisposedITAT Bangalore20 Mar 2020AY 2003-04

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. S. Ramasubramanian, CAFor Respondent: Shri. Dilip, Junior Standing Counsel
Section 132Section 143(1)Section 143(2)Section 153ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA Nos.126 to 130/Bang/2013 Assessment year : 2003-04 to 2007-08 Shri Yunus Zia, Deputy Commissioner of Income Tax, No.73/1, Sheriff Centre, Circle – 1(3), St. Marks Road, Vs. Bengaluru. Bengaluru – 560 001. PAN : AAAPZ 3852 F APPELLANT RESPONDENT Assessee by : Shri. S. Ramasubramanian, CA Revenue by : Shri. Dilip, Junior Standing Counsel Date of hearing : 20.01.2020 Date of Pronouncement : 20.03.2020 O R D E R Per Bench All these five appeals are filed by the assessee…

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1470/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Mar 2020AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 132(4)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी,"याियक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 to 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner of No.6, 6th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. PAN: AAFPA6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Srinivasa…

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1469/CHNY/2018[2012-13]Status: DisposedITAT Chennai13 Mar 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 132(4)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी,"याियक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 to 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner of No.6, 6th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. PAN: AAFPA6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Srinivasa…

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1468/CHNY/2018[2011-12]Status: DisposedITAT Chennai13 Mar 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 132(4)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी,"याियक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 to 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner of No.6, 6th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. PAN: AAFPA6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Srinivasa…

Shri Harshvardhan Johari, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, ground no. 2 of assessee’s appeal is dismissed

ITA 654/JPR/2017[2010-11]Status: DisposedITAT Jaipur12 Mar 2020AY 2010-11
For Appellant: Shri Dileep Shivpuri (Adv.)For Respondent: Shri Varinder Mehta (CIT) a
Section 132Section 139Section 139(1)Section 143(1)Section 143(3)Section 153ASection 37Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ”A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 654/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke Shri Harshvardhan Johari The DCIT, Vs. T-2 Pallavi Apartment, Central Circle-3, Opp. Laxmi Vilas Hotel, Jaipur. Tonk Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFVPJ 2660 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dileep Shivpuri (Adv.) jktLo…

M/S. Era Infra Engineering Ltd, Noida vs. DCIT, New Delhi

In the result, appeal of Assessee allowed

ITA 2591/DEL/2016[2009-10]Status: DisposedITAT Delhi20 Jan 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Saurabh Jain, C.AFor Respondent: Ms. Pratima M. Biswas, CIT-DR
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.2591/Del./2016 Assessment Year 2009-2010 M/s. Era Infra Engineering The DCIT, Ltd., C-56/41, Sector – 62, Central Circle – 17, vs., Noida – 201 301. U.P. New Delhi. PAN AAACE1268K (Appellant) (Respondent) Shri Himanshu Sharma, C.A. For Assessee : Shri Saurabh Jain, C.A. For Revenue : Ms. Pratima M. Biswas, CIT-DR Date of Hearing : 14.01.2020 Date of Pronouncement : .01.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order…