Pr. CIT v. Saumya Constructions (P.)Ltd.

Deputy Commissioner of Income Tax, Jalandhar vs. Ankush Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax, Jalandhar vs. Ankush Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax, Jalandhar vs. Ankush Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Taxq, Jalandhar vs. Ankush Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax Central Circle-1, Jalandhar vs. Ankush Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax Central Circle-1, Jalandhar vs. Ankur Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax, Jalandhar vs. Ankur Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

DCIT Central Circle 1, Jalandhar vs. Ankur Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

DCIT Central Circle 1 Jalandhar, Jalandhar vs. Ankur Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax, Jalandhar vs. Ankur Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax, Jalandhar vs. Ankur Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax, Jalandhar vs. Ankur Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Deputy Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Dy. Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. Nos. 265 & 266, 337 to 340, 382 and 389 & 390/Asr/2024 Assessment Years: 2011-12 to 2019-20 Deputy Commissioner of Income Vs. Ankur Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar, Punjab 144001 [PAN: AWCPM 0641B] ] (Respondent) (Appellant) I.T.A. Nos. 391 & 392, 384 to 388 and 383/Asr/2024 Assessment Years: 2011-12 to 2017-18 and 2018-19 Deputy Commissioner of Income Vs. Ankush Marwaha, Tax, Jalandhar 670, Model Town, Jalandhar,…

Hemant Naresh Agarwal, Surat vs. Assistant Commissioner of Income Tax, Central Cir. 4, Surat

In the result, appeal of assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

…ondent urges that, in the block assessment proceedings, no addition ought to be made unless there is specific material evidence of actual payment of alleged on money. The Respondent relies on following decisions. a) PCIT vs. Saumya Construction (P) Ltd (2016) 387 ITR 529 (Guj.) b) CIT vs. Rameshbhai Jivrajbhai Desai (2021) 271 taxmann.com 154 (Guj.) c) PCIT vs. Sunrise Finlease (P) Ltd (2018) 89 taxmann.com 1 (Guj.) d) PCIT vs. Devangi (2017) 88 taxmann.com 610 (Guj.) 1.10 The Respondent further urges that, on distribution, division and allotment assets being the partner of a firm, consequent to dissolution of th…

Principal Commissioner of Income Tax Central 2 Kolkata vs. Amicus Real Estate Pvt Ltd

Bench: HON'BLE JUSTICE SOUMEN SEN, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJA BASU CHOWDHURY

…OD-12 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/106/2025 IA NO: GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA VS AMICUS REAL ESTATE PVT LTD BEFORE: The Hon’ble CHIEF JUSTICE (ACTING) SOUMEN SEN The Hon’ble JUSTICE RAJA BASU CHOWDHURY Date: 18th September, 2025. APPEARANCE : Mr. Aryak Dutta, Adv. Mr. Prithu Dudhoria, Adv. …for the appellant. Mr. Pranit Bag, Adv. Ms. Amani Kayan, Adv. Mr. Subhankar Chakraborty, Adv. Mr. Saptarshi Bhattacharjee, Adv. Ms. Sayani Gupta, Adv. …for the respondent.…

The Pr Commissioner of Income Tax vs. M/S Atria Wind (Kadambur) Pvt Ltd

Bench: CHIEF JUSTICE,C M JOSHI

…perty discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 27. Thereafter in Saumya Construction [CIT v. Saumya Construction (P) Ltd., 2016 SCC OnLine Guj 9976 : (2016) 387 ITR 529] , the Gujarat High Court, while referring the decision of the Delhi High Court in Kabul Chawla [CIT v. Kabul Chawla, 2015 SCC OnLine Del 11555 : (2016) 380 ITR 573] and after considering the entire scheme of block assessment under Section 153-A of the 1961 Act, had held that in case of completed assessment/unabated assessment, in abs…