Pr.CIT v. Rajeev Behi

231 Taxmann 58High Court2015#3886 most cited

What is Pr.CIT v. Rajeev Behi authority for?

For the Assessing Officer to assume jurisdiction under Section 153C of the Income Tax Act, 1961, the formation of satisfaction must establish a prima facie nexus with the seized material in the possession of the department. A mere mention of 'satisfied' in the order or note sheet is insufficient.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Pr.CIT v. Rajeev Behi · 231 Taxmann 58 · 398 ITR 615 · Section 153C · satisfaction note · seized material · nexus · jurisdiction

Also reported as

398 ITR 615

Sections most often in play

Section 132Section 153ASection 153CSection 68Section 69CSection 115BBESection 131Section 132(4)

Issues it is cited on

section 2(7)section 127(2)(a)section 45(2)section 2(12a)section 106section 145(1)section 14(1)section 66section 211section 2(47)(v)section 127(2)income tax settlement commission

Judgments citing Pr.CIT v. Rajeev Behi

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. CHITRAVEL VETRIMARAN, CHENNAI

ITA 905/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Oct 2025AY 2019-20
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

…nexus with the seized material in possession of the Department and mere mention of the word "satisfied" in the order sheet or the note sheet will not meet the requirement. It was held in the case of Pepsi Foods Pvt Ltd v. ACIT (2014) 52taxmann.com 220/(2015) 231 Taxmann 58(Delhi) The appellant further relied upon the decision of Hon'ble the jurisdictional tribunal in the case of ACIT, Central Circle-1, Trichy vs. Arunachalam Srinivasan in ITA No. 1527/Chny/2023 dated 31.05.2024 for the AY 2014-15 has dismissed the revenue and held as under. "in the light of the blinding judicial precedent of Hon'ble Apex Court (…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. CHITRAVEL VETRIMARAN, CHENNAI

ITA 904/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Oct 2025AY 2017-18
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

…nexus with the seized material in possession of the Department and mere mention of the word "satisfied" in the order sheet or the note sheet will not meet the requirement. It was held in the case of Pepsi Foods Pvt Ltd v. ACIT (2014) 52taxmann.com 220/(2015) 231 Taxmann 58(Delhi) The appellant further relied upon the decision of Hon'ble the jurisdictional tribunal in the case of ACIT, Central Circle-1, Trichy vs. Arunachalam Srinivasan in ITA No. 1527/Chny/2023 dated 31.05.2024 for the AY 2014-15 has dismissed the revenue and held as under. "in the light of the blinding judicial precedent of Hon'ble Apex Court (…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , JAIPUR

ITA 1465/JPR/2024[2017-18]Status: DisposedITAT Jaipur20 May 2025AY 2017-18
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा0 एस. सीथललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.1463 to 1465/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18\nKailash Chand Maheshwari\n223 Kirti Nagar, Near Kamal and Company Tonk Road, Jaipur\nबनाम\nVs.\nDCIT,\nCentral Circle-02,\nJaipur\nस्थायी लेखा सं./जी.आई.आर.सं./PAN/GIR No.: AKQPM5593A\nअपीलार्थी/Appellant\nप्रतियोधी/Respondent\nनिर्णयार्थी…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRALCIRCLE-2, JAIPUR

ITA 1464/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 May 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडॉ. एस. सीतलक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.1463 to 1465/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18\nKailash Chand Maheshwari\n223 Kirti Nagar, Near Kamal and\nCompany Tonk Road, Jaipur\nबनाम\nVs.\nDCIT,\nCentral Circle-02,\nJaipur\nस्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AKQPM5593A\nअपीलार्थी / Appellant\nप्रEstosi / Respondent\nनिर्णय…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,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, vk;dj vihy la-@ITA Nos. 1463 to 1465/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Kailash Chand Maheshwari DCIT, Vs. 223 Kirti Nagar, Near Kamal and Central Circle-02, Company Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKQPM5593A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L.…

AGS DEVELOPERS PVT LTD ,JASOLA DELHI vs. INCOME TAX OFFICER WARD 1 (4), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2185/DEL/2024[2008-2009]Status: DisposedITAT Delhi18 Oct 2024AY 2008-2009

Bench: Shri Kul Bharat[Assessment Year : 2008-09] Ags Developers Pvt.Ltd., Vs Ito, H.No.47, Pocket Ii, Ward -1(4), Near Appollo Hospital, Jasola, New Delhi. New Delhi-110076. Pan-Aafca1795G Appellant Respondent Appellant By Shri Sandeep Goel, Adv. Respondent By Shri Siddharth B.S. Meena, Sr.Dr Date Of Hearing 04.09.2024 Date Of Pronouncement 18.10.2024

Section 143(1)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2008-09] AGS Developers Pvt.Ltd., vs ITO, H.No.47, Pocket II, Ward -1(4), Near Appollo Hospital, Jasola, New Delhi. New Delhi-110076. PAN-AAFCA1795G APPELLANT RESPONDENT Appellant by Shri Sandeep Goel, Adv. Respondent by Shri Siddharth B.S. Meena, Sr.DR Date of Hearing 04.09.2024 Date of Pronouncement 18.10.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld.CIT(A), National Faceless Appeal Centre (“NFAC”), Delhi dated 14.03…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 544/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 543/BANG/2021[2015-16]Status: DisposedITAT Bangalore07 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-2(1), BANGALORE vs. SRI MATHIKERE RAMAIAH SEETHARAM, BANGALORE

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 542/BANG/2021[2014-15]Status: DisposedITAT Bangalore07 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.542 to 544/Bang/2021 Assessment Year: 2014-15 to 2016-17 Sri Mathikere Ramaiah Seetharam Gokula House, ACIT M.S. Ramaiah Main Road Central Circle-2(1) Vs. Mathikere Bangalore Bangalore 560 054 PAN NO : AGDPS5886M APPELLANT RESPONDENT C.O. Nos.17 to 19/Bang/2021 (Arising out of ITA Nos.542 to 544/Bang/2021) Assessment Year: 2014-15 to 2016-17 Sri Mathiker…

PALADUGU PRABHAKAR, HYDERABAD,VIJAYAWADA vs. DCIT, CENTRAL CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, the appeal of assessee in ITA No

ITA 511/HYD/2017[2010-11]Status: DisposedITAT Hyderabad20 Jul 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri Pawan Kumar ChakrapaniFor Respondent: Sri K.P.R. R.Murthy
Section 132Section 133ASection 143(2)Section 143(3)Section 153CSection 234ASection 68Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.509 to 511/Hyd/2017 Assessment Years: 2004-05, 2009-10 and 2010-11 Paladugu Prabhakar, Vs. The Deputy Commissioner Visakhapatnam. of Income Tax, Central Circle 2(2), Hyderabad. PAN : AGYPP0536C. (Appellant) (Respondent) Assessee by: Sri Pawan Kumar Chakrapani Revenue by: Sri K.P.R. R.Murthy. Date of hearing: 19.07.2022 Date of pronouncement: 20.07.2022 O R D E R Per Laliet Kumar, J.M. These are the three connected appeals filed by the assess…

PALADUGU PRABHAKAR, HYDERABAD,VIJAYAWADA vs. DCIT, CENTRAL CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, the appeal of assessee in ITA No

ITA 510/HYD/2017[2009-10]Status: DisposedITAT Hyderabad20 Jul 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri Pawan Kumar ChakrapaniFor Respondent: Sri K.P.R. R.Murthy
Section 132Section 133ASection 143(2)Section 143(3)Section 153CSection 234ASection 68Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.509 to 511/Hyd/2017 Assessment Years: 2004-05, 2009-10 and 2010-11 Paladugu Prabhakar, Vs. The Deputy Commissioner Visakhapatnam. of Income Tax, Central Circle 2(2), Hyderabad. PAN : AGYPP0536C. (Appellant) (Respondent) Assessee by: Sri Pawan Kumar Chakrapani Revenue by: Sri K.P.R. R.Murthy. Date of hearing: 19.07.2022 Date of pronouncement: 20.07.2022 O R D E R Per Laliet Kumar, J.M. These are the three connected appeals filed by the assess…

PALADUGU PRABHAKAR, HYDERABAD,VIJAYAWADA vs. DCIT, CENTRAL CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, the appeal of assessee in ITA No

ITA 509/HYD/2017[2004-05]Status: DisposedITAT Hyderabad20 Jul 2022AY 2004-05

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri Pawan Kumar ChakrapaniFor Respondent: Sri K.P.R. R.Murthy
Section 132Section 133ASection 143(2)Section 143(3)Section 153CSection 234ASection 68Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.509 to 511/Hyd/2017 Assessment Years: 2004-05, 2009-10 and 2010-11 Paladugu Prabhakar, Vs. The Deputy Commissioner Visakhapatnam. of Income Tax, Central Circle 2(2), Hyderabad. PAN : AGYPP0536C. (Appellant) (Respondent) Assessee by: Sri Pawan Kumar Chakrapani Revenue by: Sri K.P.R. R.Murthy. Date of hearing: 19.07.2022 Date of pronouncement: 20.07.2022 O R D E R Per Laliet Kumar, J.M. These are the three connected appeals filed by the assess…

KUSH KEDIA vs. A.C.I.T. 2(1), RAIPUR (CG)

In the result, appeal of the assessee in ITA No

ITA 106/BIL/2015[2005-06]Status: DisposedITAT Raipur31 Mar 2022AY 2005-06

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

For Appellant: Shri R.B Doshi, A.RFor Respondent: Shri P.K. Mishra, CIT D.R
Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court at Pune) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 105 & 106/RPR/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) PAN : AKLPK5127B .......अपीलाथ"/Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent Assessee by : Shri R.B Doshi, A.R Revenue by : Shri P.K. Mishra, CIT D.R सुनवाई क" तार"ख / Date of H…

KUSH KEDIA vs. A.C.I.T. 2(1), RAIPUR (CG)

In the result, appeal of the assessee in ITA No

ITA 105/BIL/2015[2004-05]Status: DisposedITAT Raipur31 Mar 2022AY 2004-05

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

For Appellant: Shri R.B Doshi, A.RFor Respondent: Shri P.K. Mishra, CIT D.R
Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुरम"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court at Pune) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 105 & 106/RPR/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) PAN : AKLPK5127B .......अपीलाथ"/Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent Assessee by : Shri R.B Doshi, A.R Revenue by : Shri P.K. Mishra, CIT D.R सुनवाई क" तार"ख / Date of H…

PALADUGU PRABHAKAR, ,HYDERABAD vs. DCIT, CENTRAL CIRCLE-2(2), HYDERABAD

Appeals are allowed in above terms

ITA 675/HYD/2015[2008-09]Status: DisposedITAT Hyderabad06 Jan 2022AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri Pawan Kumar Chakrapani (A.R.)
Section 143(3)Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) ITA Nos.675/Hyd/2015 & 677/Hyd/2017 (Assessment Year : 2008-09) Shri Paladugu Prabhakar, Hyderabad. PAN AGYPP0536C …..Appellant. Vs. 1. Dy. Commissioner of Income Tax, Central Circle 2(2), Hyderabad. 2. Jt. Commissioner of Income Tax (OSD), Central Circle 4, Hyderabad. …..Respondents. Appellant By : Shri Pawan Kumar Chakrapani (A.R.) Respondents By : Shri YVST Sai (CIT, D.R.) Date of Hearing : 05.01.2022. Date of Pronouncement : 06.01.2…

ACIT, NEW DELHI vs. M/S. RANGOLI BUILDTECH (P) LTD., NEW DELHI

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

ITA 5015/DEL/2014[2007-08]Status: DisposedITAT Delhi22 Oct 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2007-08 Acit, Vs Rangoli Buildtech (P) Ltd., Central Circle-14, 1105, Akash Deep Building, New Delhi. Barakhamba Road, New Delhi. Pan: Aaccr8695P (Appellant) (Respondent) Assessee By : Shri Rakesh Gupta, Advocate & Shri Somil Agarwal, Ca Revenue By : Ms Sunit Singh, Cit-Dr Date Of Hearing : 14.10.2020 Date Of Pronouncement : 22.10.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 26Th March, 2014 Of The Cit(A)-33 New Delhi, Relating To Assessment Year 2007-08. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Purchasing & Selling & Developing Of Real Estate. A Search & Seizure Operation U/S 132 Of The It Act, 1961 Was Conducted By The Investigation Wing Of The Department On 22.03.2011 In The Amtek Group Of Cases. The Premises Of M/S Excel Infotech Pvt. Ltd. & Others, 9, Tolstoy Marg, Connaught Place, New Delhi Was Also Covered U/S 132(1) Of The Income-Tax Act, 1961 Which Is A Group Company Of Amtek Group. The Documents Belonging To The Assessee, M/S Rangoli Buildtech Pvt Ltd, 1105, Akash Deep Building, Barakhamba Road, New Delhi- 110001 Were Also Found & Seized From The Premises Of M/S Excel Infotech Pvt Ltd & Others, 9, Tolstoy Marg, Connaught Place, New Delhi In Whose Name Search Warrant Of Authorization Was Issued. The Assessee'S Case Was Proposed For Centralization By The Investigation Wing For Coordinated Investigation & Assessment U/S 153C & Subsequently It Was Centralized With Central Circle- 14, New Delhi Vide Order F.No Cit(C) Centr/2012- 13/239 Dated 25.04.2012. Accordingly Notice U/S 153C Of The Income Tax Act Was Issued To The Assessee On 08.11.2012. In Response To The Said Notice, The Assessee Filed Return Of Income On 05.02.2013 Declaring A Loss Of Rs.6,89,710/-.

For Appellant: Shri Rakesh Gupta, Advocate &For Respondent: Ms Sunit Singh, CIT-DR
Section 132Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2007-08 ACIT, Vs Rangoli Buildtech (P) Ltd., Central Circle-14, 1105, Akash Deep Building, New Delhi. Barakhamba Road, New Delhi. PAN: AACCR8695P (Appellant) (Respondent) Assessee by : Shri Rakesh Gupta, Advocate & Shri Somil Agarwal, CA Revenue by : Ms Sunit Singh, CIT-DR Date of Hearing : 14.10.2020 Date of Pronouncement : 22.10.2020 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is directed against the order dated 26th March, 2014 of th…

RIDDHI SIDDHI DEVELOPERS P. LTD.,MUMBAI vs. D.C.I.T. CENT. CIR. - 6(4), MUMBAI

ITA 646/MUM/2018[2013-14]Status: DisposedITAT Mumbai16 Jun 2020AY 2013-14

Bench: Shri Ravish Sood & Shri N.K. Pradhanita Nos.646-647/Mum/2018 (Assessment Years: 2013-14 & 2014-15) Riddhi Siddhi Developers P. Ltd Deputy Commissioner Of Income-Tax, 45, Maker Chambers-Iii, Central Circle – 6(4), Room No. 1925, Vs. 223 Nariman Point, 19Th Floor, Air India Building, Mumbai – 400 021 Nariman Point , Mumbai – 400 021 Pan – Aaacr0426N (Appellant) (Respondent)

For Appellant: Ms. Hema KatariaFor Respondent: Shri Manjunatha Swami, CIT D.R
Section 132(4)Section 143(3)Section 153C

…Riddhi Siddhi Developers Pvt. Ltd. Vs. DCIT Central Circle 6(4), Mumbai 1 ITA Nos. 646-647/Mum/2018 – A.Y 2013-14 & A.Y 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri N.K. Pradhan, Accountant Member ITA Nos.646-647/Mum/2018 (Assessment Years: 2013-14 & 2014-15) Riddhi Siddhi Developers P. Ltd Deputy Commissioner of Income-tax, 45, Maker Chambers-III, Central Circle – 6(4), Room No. 1925, Vs. 223 Nariman Point, 19th Floor, Air India Building, Mumbai – 400 021 Nariman Point , Mumbai – 400 021 PAN – AAACR0426N (Appellant) (Respondent) Appella…

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

ITA 1872/HYD/2013[2003-04]Status: DisposedITAT Hyderabad25 Oct 2019AY 2003-04

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

ITA 1871/HYD/2013[2002-03]Status: DisposedITAT Hyderabad25 Oct 2019AY 2002-03

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

ITA 1877/HYD/2013[2008-09]Status: DisposedITAT Hyderabad15 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13 2008-09 For Assessee : Shri K.C.Devdas, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 21-10-2019 Date of Pronouncement : 25-10-2019 O R D E R PER BENCH…

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Pr.CIT v. Rajeev Behi (231 Taxmann 58) — Cited in 30 Judgments | BharatTax