Pr. CIT v. Sunrise Finlease P. Ltd.

89 Taxmann.com 1High Court2018#878 most cited
120

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2009 to 2025.

Also referred to as

Pr. CIT v. Sunrise Finlease P. Ltd. · Sunrise Finlease P. Ltd. · Section 153A Income Tax Act · Section 132 Income Tax Act · Section 153D Income Tax Act · Search and seizure assessment · Block assessment · Income Tax High Court 2018 · Section 68 cash credits · Validity of assessment procedure · 89 Taxmann.com 1 · 144 ITR 954

Also reported as

144 ITR 954

Sections most often in play

Section 153ASection 132Section 68Section 132ASection 144Section 148Section 124Section 153D

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 115whsection 153b(1)section 115wfrectification under section 154section 144basection 115wdsection 115we

Judgments citing Pr. CIT v. Sunrise Finlease P. Ltd.

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1616/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1615/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jan 2021AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1614/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1613/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1612/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Rajnish Talwar, New Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1611/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Kritika Talwar, New Delhi vs. ACIT Central Circle 4, New Dehli

In the result, all the appeals of the Assessees are allowed

ITA 1609/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Kritika Talwar, New Delhi vs. ACIT Central Circle 4, New Dehli

In the result, all the appeals of the Assessees are allowed

ITA 1608/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

In the result, for both the years, the appeal of the assessee is partly allowed

ITA 3994/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Dec 2020AY 2014-15

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” New Delhi BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.3993 & 3994/DEL/2019 Assessment Years: 2013-2014 & 2014-15 Param Dairy Ltd., ACIT, Central Circle-14, 11/5B, 2nd Floor, Param New Delhi. Tower, Pusa Road, Vs. New Delhi. TAN/PAN: AACCP8066C (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv., Shri Rohit Jain, Adv., Shri Deepesh Jain, CA and Shri Divyam Mittal, CA. Respondent by: Smt. Sushma Singh, CIT-DR Date of hearing: 04 09 2020 Date of pronouncement: 03 12 2020 O R D E R PER AMIT SHUKLA, JUDICI…

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

In the result, for both the years, the appeal of the assessee is partly allowed

ITA 3993/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Dec 2020AY 2013-14

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” New Delhi BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.3993 & 3994/DEL/2019 Assessment Years: 2013-2014 & 2014-15 Param Dairy Ltd., ACIT, Central Circle-14, 11/5B, 2nd Floor, Param New Delhi. Tower, Pusa Road, Vs. New Delhi. TAN/PAN: AACCP8066C (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv., Shri Rohit Jain, Adv., Shri Deepesh Jain, CA and Shri Divyam Mittal, CA. Respondent by: Smt. Sushma Singh, CIT-DR Date of hearing: 04 09 2020 Date of pronouncement: 03 12 2020 O R D E R PER AMIT SHUKLA, JUDICI…

ACIT, Central Circle-15, New Delhi vs. Sunstar Infra Developers Pvt. Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 816/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…g decisions: i) Kalyankumar Ray vs. CIT, 191 ITR 634 (SC); ii) Sahara India F(rim) vs. CIT, 300 ITR 403 (SC); iii) Bentrly Nevadia LLC vs. ITO, WP(C) 774/2019 (Del); iv) PCIT vs. Sunrise Finlease (P) Ltd., 252 Taxman 407 (Guj); v) CIT vs. Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in t…

ACIT, Central Circle- 15, New Delhi vs. Competent Infoways Pvt. Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 128/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…g decisions: i) Kalyankumar Ray vs. CIT, 191 ITR 634 (SC); ii) Sahara India F(rim) vs. CIT, 300 ITR 403 (SC); iii) Bentrly Nevadia LLC vs. ITO, WP(C) 774/2019 (Del); iv) PCIT vs. Sunrise Finlease (P) Ltd., 252 Taxman 407 (Guj); v) CIT vs. Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in t…

ACIT, Central Circle- 15, New Delhi vs. Metbrass Plassim India Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 124/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Nov 2020AY 2010-11

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…g decisions: i) Kalyankumar Ray vs. CIT, 191 ITR 634 (SC); ii) Sahara India F(rim) vs. CIT, 300 ITR 403 (SC); iii) Bentrly Nevadia LLC vs. ITO, WP(C) 774/2019 (Del); iv) PCIT vs. Sunrise Finlease (P) Ltd., 252 Taxman 407 (Guj); v) CIT vs. Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in t…

ACIT, Central Circle- 15, New Delhi vs. Hindustan Aqua Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 122/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…g decisions: i) Kalyankumar Ray vs. CIT, 191 ITR 634 (SC); ii) Sahara India F(rim) vs. CIT, 300 ITR 403 (SC); iii) Bentrly Nevadia LLC vs. ITO, WP(C) 774/2019 (Del); iv) PCIT vs. Sunrise Finlease (P) Ltd., 252 Taxman 407 (Guj); v) CIT vs. Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in t…

ACIT, Central Circle- 15, New Delhi vs. Fortune Industrial Resources Ltd., Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 119/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Nov 2020AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…g decisions: i) Kalyankumar Ray vs. CIT, 191 ITR 634 (SC); ii) Sahara India F(rim) vs. CIT, 300 ITR 403 (SC); iii) Bentrly Nevadia LLC vs. ITO, WP(C) 774/2019 (Del); iv) PCIT vs. Sunrise Finlease (P) Ltd., 252 Taxman 407 (Guj); v) CIT vs. Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in t…

ACIT, Central Circle- 15, New Delhi vs. Moon Beverages Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 115/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…g decisions: i) Kalyankumar Ray vs. CIT, 191 ITR 634 (SC); ii) Sahara India F(rim) vs. CIT, 300 ITR 403 (SC); iii) Bentrly Nevadia LLC vs. ITO, WP(C) 774/2019 (Del); iv) PCIT vs. Sunrise Finlease (P) Ltd., 252 Taxman 407 (Guj); v) CIT vs. Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in t…

ACIT, Central Circle- 15, New Delhi vs. Hal Offshore Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 111/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…g decisions: i) Kalyankumar Ray vs. CIT, 191 ITR 634 (SC); ii) Sahara India F(rim) vs. CIT, 300 ITR 403 (SC); iii) Bentrly Nevadia LLC vs. ITO, WP(C) 774/2019 (Del); iv) PCIT vs. Sunrise Finlease (P) Ltd., 252 Taxman 407 (Guj); v) CIT vs. Smt. Phoolmati Devi, 144 ITR 954 (All); vi) M/s M3M India Holdings vs. DCIT, 71 ITR (Trib) 451 (Del); CO Nos.73 to 76, 86 & 87, 79 to 82, 88, 90, 71, 72 & 70, 84 &85/Del/2018 vii) Smt. Indra Bansal vs. Acit, 192 TTJ (JD) 968; viii) Akil gulamali Sonji vs. ITO 137 ITD 94 (Pune) (upheld by Bombay High Court vide ITA No.1416-1419/2012 and SLP dismissed by Hon’ble Supreme Court in t…

K Ramaswamy, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

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

ITA 956/BANG/2018[2007-08]Status: DisposedITAT Bangalore12 Feb 2020AY 2007-08

Bench: Shri N.V.Vasudevan & Shri A.K.Garodiasl.No Ita Nos. Asst.Year Appellant Respondent 1 956 To 2007-08, K.Ramaswamy, The Acit, No.567, Ashwini,1St Cross, 958(B)/2018 2008-09 & & Circle-(1), 2009-10 Maruthi Temple Road, Mysore-570 008 Kuvempunagara, Mysore- 570 023. Pan No.Adgpr5117A 2 961, 964 & 2010-11, K.Ramaswamy, The Acit, Ashwini,1St 965(B)/2018 2011-12 & No.567, Circle-(1), 2012-13 Cross, Maruthi Mysore-570 008 Temple Road, Kuvempunagara, Mysore-570 023 Pan No.Adgpr5117A 3 967(B)/2018 2010-11 R.Ajith, No.567,Ashwini,1St The Acit, Cross, Maruthi Circle-(1), Temple Road, Mysore-570 008 Kuvempunagara, Mysore-570 023 Pan No.Agppr0788R

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Shri Manjeet Singh, Addl.CIT
Section 133ASection 148Section 271BSection 273BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “A”, BANGALORE BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl.No ITA Nos. Asst.Year Appellant Respondent 1 956 to 2007-08, K.Ramaswamy, The ACIT, No.567, Ashwini,1st Cross, 958(B)/2018 2008-09 & & Circle-(1), 2009-10 Maruthi Temple Road, Mysore-570 008 Kuvempunagara, Mysore- 570 023. Pan No.ADGPR5117A 2 961, 964 & 2010-11, K.Ramaswamy, The ACIT, Ashwini,1st 965(B)/2018 2011-12 & No.567, Circle-(1), 2012-13 Cross, Maruthi Mysore-570 008 Temple Road, Kuvempunagara, Mysore-570 023 Pan No.ADGPR5117A 3 967(B)/2018 2010-11…

M/S, Essilor India Pvt Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(1)(2), Bengaluru

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

ITA 2905/BANG/2017[2013-14]Status: HeardITAT Bangalore06 Feb 2020AY 2013-14

Bench: Shri N.V.Vasudevan & Shri A.K.Garodiasl.No Ita Nos. Asst.Year Appellant Respondent 1 956 To 2007-08, K.Ramaswamy, The Acit, No.567, Ashwini,1St Cross, 958(B)/2018 2008-09 & & Circle-(1), 2009-10 Maruthi Temple Road, Mysore-570 008 Kuvempunagara, Mysore- 570 023. Pan No.Adgpr5117A 2 961, 964 & 2010-11, K.Ramaswamy, The Acit, Ashwini,1St 965(B)/2018 2011-12 & No.567, Circle-(1), 2012-13 Cross, Maruthi Mysore-570 008 Temple Road, Kuvempunagara, Mysore-570 023 Pan No.Adgpr5117A 3 967(B)/2018 2010-11 R.Ajith, No.567,Ashwini,1St The Acit, Cross, Maruthi Circle-(1), Temple Road, Mysore-570 008 Kuvempunagara, Mysore-570 023 Pan No.Agppr0788R

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Shri Manjeet Singh, Addl.CIT
Section 133ASection 148Section 271BSection 273BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “A”, BANGALORE BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER Sl.No ITA Nos. Asst.Year Appellant Respondent 1 956 to 2007-08, K.Ramaswamy, The ACIT, No.567, Ashwini,1st Cross, 958(B)/2018 2008-09 & & Circle-(1), 2009-10 Maruthi Temple Road, Mysore-570 008 Kuvempunagara, Mysore- 570 023. Pan No.ADGPR5117A 2 961, 964 & 2010-11, K.Ramaswamy, The ACIT, Ashwini,1st 965(B)/2018 2011-12 & No.567, Circle-(1), 2012-13 Cross, Maruthi Mysore-570 008 Temple Road, Kuvempunagara, Mysore-570 023 Pan No.ADGPR5117A 3 967(B)/2018 2010-11…

ACIT Central Circle, Agra vs. D.S. India Jewelmart P Ltd, Mathura

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 276/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

…before according the request for approval was put up before him at the 11th hour. 2.5 the ld. AR relied upon the decision of the honourable Supreme Court in the matter of i. Sahara India (firm) vs CIT (2008) 300 ITR 403 ii. PCIT vs Sunrise Finlease Limited 89 Taxmann.com 1(Gujrat) 6 iii. SmtShreelekhaDamani vs DCIT 173 TTJ 332 iv. Pcit vs SmtShreelekhaDamani 307 CTR(Bom) 218 v. AAA PAPER MARKETING VS ACIT 2017(4) TMI 1371 vi. Smt Indra Bansal vs ACIT 192 TTJ (JD) 968 vii. Geeta Rani Panda vs ACIT 194 TTJ (CTK) 915 viii. AkilGulamali vs ITO 20 Taxman.com 380 ( para12) ix. Sun engineering (P) Ltd 198 ITR 297…