Pr. CIT v. Mehndipur Balaji

2022 SCC OnLine ALL 444Reported decision2022#2557 most cited

What is Pr. CIT v. Mehndipur Balaji authority for?

The Allahabad High Court in Pr. CIT v. Mehndipur Balaji (2022) has taken a contrary view to the Gujarat High Court's decision in Saumya Construction regarding the interpretation of Section 153A of the Income Tax Act, 1961.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2025.

Also referred to as

Pr. CIT v. Mehndipur Balaji · Section 153A · Section 132 · search assessment · contrary view · Allahabad High Court · Gujarat High Court · Saumya Construction · Kabul Chawla

Sections most often in play

Section 153ASection 132Section 147Section 148Section 143(3)Section 153CSection 132ASection 143(2)

Issues it is cited on

section 158basection 113section 40(a)(3)section 2(14)(iii)(b)relinquishment of rightsection 153a proceedingssection 153(a)(1)bogus share capitalsection 96section 132(3)section 4(1)block period

Judgments citing Pr. CIT v. Mehndipur Balaji

Sg Wind Faarm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1228/CHNY/2024[2015-16]Status: DisposedITAT Chennai19 Nov 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / ITA No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / ITA No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / ITA No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/s SG Wind Farm Private Limite…

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1227/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं. / ITA No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / ITA No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / ITA No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / ITA No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/s SG Wind Farm Private Limite…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1225/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Nov 2024AY 2017-18
Section 143(3)Section 153ASection 153CSection 56Section 69

…2 However, facts as well as issues are substantially the same in all the years and it is admitted position that our adjudication in any one year would equally apply to the other years also. First, we take up appeal for AY 2014-15 which arises out of an order passed by learned Commissioner of Income Tax (Appeals), Chennai-20, [CIT(A)] on 29-02- 2024 in the matter of an assessment framed by the Ld. AO u/s.143(3) r.w.s 153A of the Act on 18-06-2021. 1.2 The grounds raised by the assessee read as under: - 1. The order of the CIT (Appeals) - 20, Chennai dated 29.02.2024 vide DIN Order No. ITBA/APL/S/250/2023-24/106173…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1224/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17
Section 143(3)Section 153ASection 153CSection 56Section 69

…2 However, facts as well as issues are substantially the same in all the years and it is admitted position that our adjudication in any one year would equally apply to the other years also. First, we take up appeal for AY 2014-15 which arises out of an order passed by learned Commissioner of Income Tax (Appeals), Chennai-20, [CIT(A)] on 29-02- 2024 in the matter of an assessment framed by the Ld. AO u/s.143(3) r.w.s 153A of the Act on 18-06-2021. 1.2 The grounds raised by the assessee read as under: - 1. The order of the CIT (Appeals) - 20, Chennai dated 29.02.2024 vide DIN Order No. ITBA/APL/S/250/2023-24/106173…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1222/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ Ita No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar Dcit बनाम/ 21,Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adfpg-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 69

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ ITA No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ ITA No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ ITA No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar…

Assistant Commissioner of Income Tax, Central Circle-1(1), Nagpur vs. M/S. Radha Radhav Developer, Nagpur

In the result, all the six appeals preferred by the department are dismissed

ITA 49/NAG/2021[2013-14]Status: DisposedITAT Nagpur29 Jul 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

Assistant Commissioner of Income Tax, Central Circle-1(1), Nagpur vs. M/S. Radha Madhav Developer, Nagpur

In the result, all the six appeals preferred by the department are dismissed

ITA 48/NAG/2021[2012-13]Status: DisposedITAT Nagpur29 Jul 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

Assistant Commissioner of Income Tax, Central Circle-1(1), Nagpur vs. M/S. Radha Madhav Developer, Nagpur

In the result, all the six appeals preferred by the department are dismissed

ITA 47/NAG/2021[2011-12]Status: DisposedITAT Nagpur29 Jul 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

Assistant Commissioner of Income Tax, Central Circle-1(1), Nagpur vs. M/S. Radha Madhav Developer, Nagpur

In the result, all the six appeals preferred by the department are dismissed

ITA 140/NAG/2021[2018-19]Status: DisposedITAT Nagpur29 Jul 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

Asstt.Commissioner of Income Tax Central Circle-1(1), Nagpur vs. M/S Radha Madhav Developer, Nagpur

In the result, all the six appeals preferred by the department are dismissed

ITA 27/NAG/2020[2015-16]Status: DisposedITAT Nagpur29 Jul 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

Asstt.Commissioner of Income Tax Central Circle-1(1), Nagpur vs. M/S Radha Madhav Developer, Nagpur

In the result, all the six appeals preferred by the department are dismissed

ITA 26/NAG/2020[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

DCIT, CC-3(3), Kolkata vs. Amicus Real Estate Pvt. Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 803/KOL/2023[2010-11]Status: DisposedITAT Kolkata14 Jun 2024AY 2010-11

Bench: SHRI SANJAY GARG, HON’BLE (Judicial Member), DR. MANISH BORAD, HON’BLE (Accountant Member)

For Appellant: Shri Sunil Surana, A/RFor Respondent: Shri Abhijit Kundu, CIT, D/R
Section 132Section 139(1)Section 143(1)Section 143(2)Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 803/Kol/2023 Assessment Year: 2010-11 Deputy Commissioner of Income Amicus Real Estate Pvt. Ltd. Tax, Central Circle-3(3), Kolkata Vs 6th Floor 51, Nalini Seth Road Kolkata - 700007 [PAN : AACCA5183A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sunil Surana, A/R Revenue by : Shri Abhijit Kundu, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 19/03/2024 घोषणा क" तारीख /Date of Pronouncement: 14/06/202…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 71/CHNY/2019[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ ITA No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ ITA No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) ACIT Shri M. Sukumar Reddy बनाम 3rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road,…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 70/CHNY/2019[2007-08]Status: DisposedITAT Chennai17 May 2024AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ ITA No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ ITA No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) ACIT Shri M. Sukumar Reddy बनाम 3rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road,…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 69/CHNY/2019[2006-07]Status: DisposedITAT Chennai17 May 2024AY 2006-07

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ ITA No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ ITA No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) ACIT Shri M. Sukumar Reddy बनाम 3rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road,…

Plantium Holding P Ltd, Chennai vs. DCIT, Central Circle III(4), Chennai

In the result, the appeal stands partly allowed

ITA 3436/CHNY/2018[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3436/Chny/2018 (िनधा"रण वष" / Assessment Year: 2008-09) M/S Platinum Holdings Private Ltd. Dcit बनाम/ No.2/1, Abu Garden, Omr Road, Central Circle-3(4) Vs. Navalur, Chennai-600 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcp-8781-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Smt. Komali Krishna (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153A

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.3436/Chny/2018 (िनधा"रण वष" / Assessment Year: 2008-09) M/s Platinum Holdings Private Ltd. DCIT बनाम/ No.2/1, Abu Garden, OMR Road, Central Circle-3(4) Vs. Navalur, Chennai-600 103. Chennai. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCP-8781-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant by : Shri P. Murali Mohan Rao (CA…

Rajiv Amritlal Patel, Ahmedabad vs. The DCIT, Central Circle-2(4), Ahmedabad

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

ITA 280/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 132(4)Section 139(1)Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member IT(SS)A Nos: 32 to 37/Ahd/2023 for Asst. Years: 2014-15 to 2019-20 & IT(SS)A Nos: 99 & ITA 280/Ahd/2023 for Asst. Years: 2020-21 & 2013-14 Rajiv Amritlal Patel, The DCIT, F/12 Green Villa Flat, Central Circle-2(4), Near H.B. Kapadia Vs Ahmedabad School, Mem Nagar, Ahmedabad-380052 PAN: ABXPP3660P (Appellant) (Respondent) Assessee Represented: Shri Darshan Gandhi, A.R. Revenue Represented: Shri Kamlesh Makwana, CIT-DR Date of hearing : 13-03-2024 Date of p…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 173/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 171 to 173/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2013-14 cuke The Dy. Commissioner of Income- M/s Royal Jewellers, Vs. tax, 1756, Telipara, Chaura Central Circle-02, Jaipur Rasta, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 172/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 171 to 173/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2013-14 cuke The Dy. Commissioner of Income- M/s Royal Jewellers, Vs. tax, 1756, Telipara, Chaura Central Circle-02, Jaipur Rasta, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 171/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 171 to 173/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2011-12 to 2013-14 cuke The Dy. Commissioner of Income- M/s Royal Jewellers, Vs. tax, 1756, Telipara, Chaura Central Circle-02, Jaipur Rasta, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…