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

Neeru Gupta, New Delhi vs. ACIT, New Delhi

In the result, appeal of Assessee allowed

ITA 2946/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Oct 2019AY 2007-08

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

For Appellant: -None-For Respondent: Shri R.L. Meena, CIT-D.R
Section 132Section 153ASection 2(22)(e)

…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.2946/Del./2017 Assessment Year 2007-2008 Smt. Neeru Gupta, The ACIT, H.No.11, Block-5, Roop vs. Central Circle-7, Nagar, New Delhi. PAN AGZPG6361M New Delhi-55. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri R.L. Meena, CIT-D.R. Date of Hearing : 24.09.2019 Date of Pronouncement : 01.10.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-24, New Delhi, Dated 27.10.2015 for the A.Y. 20…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

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

ITA 1032/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Sept 2019AY 2011-12
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA Nos. 1031 & 1032/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2010-11 & 2011-12 Rakesh Kumar Jain, cuke D.C.I.T., Vs. Opp.- Jain Mandir, Om Vilas Central Circle, Building, Bal Mandir Road, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPJ 1914 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri A.K. Mahla (JCIT) lquokb…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

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

ITA 1031/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 Sept 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA Nos. 1031 & 1032/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2010-11 & 2011-12 Rakesh Kumar Jain, cuke D.C.I.T., Vs. Opp.- Jain Mandir, Om Vilas Central Circle, Building, Bal Mandir Road, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPJ 1914 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri A.K. Mahla (JCIT) lquokb…

Shri Yash Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, this appeal of the assessee is allowed

ITA 1034/JPR/2018[2010-11]Status: DisposedITAT Jaipur25 Sept 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 139Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 1034/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2010-11 Yash Bhatia, cuke D.C.I.T., Vs. 49-A, New Colony, Gumanpura, Central Circle, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGGPB 8006 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri A.K. Mahla (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 26/09/2019 mn?kks"k…

Jey Kay Pvt. Ltd., New Delhi vs. DCIT, CC- 8, New Delhi

In the result, appeals of the Assessee are allowed

ITA 4027/DEL/2017[2010-11]Status: DisposedITAT Delhi09 Aug 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

For Appellant: Shri V.K. Aggarwal, A.R. &For Respondent: Shri J.K. Mishra, CIT-D.R
Section 139(1)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA.Nos.4026, 4027, 4028 & 4029/Del./2017 Assessment Years 2009-2010, 2010-2011, 2011-2012 & 2012-2013 Jey Kay Pvt. Ltd., 10 The DCIT, Scindia House, Connaught Central Circle-8, vs. Place, New Delhi – 110 001 New Delhi. PAN AAACJ0047M (Appellant) (Respondent) For Assessee : Shri V.K. Aggarwal, A.R. & Smt. Shweta Bansal, C.A. For Revenue : Shri J.K. Mishra, CIT-D.R. Date of Hearing : 08.08.2019 Date of Pronouncement : 09.08.2019 ORDER PER BHAVNESH SAINI, J.M. All the…

Jey Kay Pvt. Ltd., New Delhi vs. DCIT, CC- 8, New Delhi

In the result, appeals of the Assessee are allowed

ITA 4026/DEL/2017[2009-10]Status: DisposedITAT Delhi09 Aug 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

For Appellant: Shri V.K. Aggarwal, A.R. &For Respondent: Shri J.K. Mishra, CIT-D.R
Section 139(1)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA.Nos.4026, 4027, 4028 & 4029/Del./2017 Assessment Years 2009-2010, 2010-2011, 2011-2012 & 2012-2013 Jey Kay Pvt. Ltd., 10 The DCIT, Scindia House, Connaught Central Circle-8, vs. Place, New Delhi – 110 001 New Delhi. PAN AAACJ0047M (Appellant) (Respondent) For Assessee : Shri V.K. Aggarwal, A.R. & Smt. Shweta Bansal, C.A. For Revenue : Shri J.K. Mishra, CIT-D.R. Date of Hearing : 08.08.2019 Date of Pronouncement : 09.08.2019 ORDER PER BHAVNESH SAINI, J.M. All the…

Jey Kay Pvt. Ltd., New Delhi vs. DCIT, CC- 8, New Delhi

In the result, appeals of the Assessee are allowed

ITA 4029/DEL/2017[2012-13]Status: DisposedITAT Delhi09 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

For Appellant: Shri V.K. Aggarwal, A.R. &For Respondent: Shri J.K. Mishra, CIT-D.R
Section 139(1)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA.Nos.4026, 4027, 4028 & 4029/Del./2017 Assessment Years 2009-2010, 2010-2011, 2011-2012 & 2012-2013 Jey Kay Pvt. Ltd., 10 The DCIT, Scindia House, Connaught Central Circle-8, vs. Place, New Delhi – 110 001 New Delhi. PAN AAACJ0047M (Appellant) (Respondent) For Assessee : Shri V.K. Aggarwal, A.R. & Smt. Shweta Bansal, C.A. For Revenue : Shri J.K. Mishra, CIT-D.R. Date of Hearing : 08.08.2019 Date of Pronouncement : 09.08.2019 ORDER PER BHAVNESH SAINI, J.M. All the…

Jey Kay Pvt. Ltd., New Delhi vs. DCIT, CC- 8, New Delhi

In the result, appeals of the Assessee are allowed

ITA 4028/DEL/2017[2011-12]Status: DisposedITAT Delhi09 Aug 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

For Appellant: Shri V.K. Aggarwal, A.R. &For Respondent: Shri J.K. Mishra, CIT-D.R
Section 139(1)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA.Nos.4026, 4027, 4028 & 4029/Del./2017 Assessment Years 2009-2010, 2010-2011, 2011-2012 & 2012-2013 Jey Kay Pvt. Ltd., 10 The DCIT, Scindia House, Connaught Central Circle-8, vs. Place, New Delhi – 110 001 New Delhi. PAN AAACJ0047M (Appellant) (Respondent) For Assessee : Shri V.K. Aggarwal, A.R. & Smt. Shweta Bansal, C.A. For Revenue : Shri J.K. Mishra, CIT-D.R. Date of Hearing : 08.08.2019 Date of Pronouncement : 09.08.2019 ORDER PER BHAVNESH SAINI, J.M. All the…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 170/CHNY/2019[2014-15]Status: DisposedITAT Chennai31 Jul 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 169/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jul 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 168/CHNY/2019[2012-13]Status: DisposedITAT Chennai31 Jul 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 167/CHNY/2019[2011-12]Status: DisposedITAT Chennai31 Jul 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 166/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jul 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 165/CHNY/2019[2009-10]Status: DisposedITAT Chennai31 Jul 2019AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 164/CHNY/2019[2008-09]Status: DisposedITAT Chennai31 Jul 2019AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Circle-1, Madurai vs. C Nilavathy, Tuticorin

In the result, the appeal of the Revenue in ITA

ITA 131/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jul 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Circle-1, Madurai vs. C Nilavathy, Tuticorin

In the result, the appeal of the Revenue in ITA

ITA 130/CHNY/2019[2011-12]Status: DisposedITAT Chennai31 Jul 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Circle-1, Madurai vs. C Nilavathy, Tuticorin

In the result, the appeal of the Revenue in ITA

ITA 124/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jul 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3956/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3955/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Jul 2019AY 2011-12

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…