Prasad Raju v. DCIT

96 TTJ 832Income Tax Appellate Tribunal#21686 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148

Judgments citing Prasad Raju v. DCIT

Jai Durga Surgicals Private Limited, Patna vs. Income Tax Officer, Ward 1(1), Patna

ITA 363/PAT/2024[2017-18]Status: DisposedITAT Patna05 Jun 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy(Through Virtual Hearing At Kolkata) Jai Durga Surgicals Pvt. Ltd. Vs Ito, Ward-1(1), Patna 101, Lotus Apartment, New Patliputra Colony, Bihar Pan No. :Aabcj 7962 N (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri Nishant Maitin, Ca रधजस्व की ओर से /Revenue By : Shri Ashwani Kr. Singal, Jcit सुनवाई की तारीख / Date Of Hearing : 30/04/2025 घोषणा की तारीख/Date Of Pronouncement : 05/06/2025

For Appellant: Shri Nishant Maitin, CAFor Respondent: Shri Ashwani Kr. Singal, JCIT
Section 147Section 148

…idesh Sanchar Nigam Ltd. 340 ITR 66 (Bom.) Telco Dadajee Dhackjee Ltd. VS. DCIT 2(3) 2012 TIOL-532- ITAT-MUM-TM M/s Synopsys International vs. DDIT (Int. Taxation) ITA No. 549/Bang/11 Sh. Sunil Kumar vs. DCIT 2015-TIOL-1929-ITAT-Ranchi S. Prasad Raju Vs. DCIT 96 TTJ 832. In the light of this fact alone, the impugned order is liable to be quashed. 1.10 The Id CIT further relied upon dismissal of SLP by Hon'ble Supreme Court of India \in the matter of Home Finders Housing Ltd, 256 Taxman 59(SC) against the judgement of Hon'ble Madras High Court. It is humbly submitted that the above facts are not applicable to the…

Arpit Hotel, Patna vs. DCIT Central Circle 3, Patna

In the result, appeal of the assessee is allowed

ITA 349/PAT/2024[2007-08]Status: DisposedITAT Patna05 Jun 2025AY 2007-08

Bench: Shri Duvvuru Rl Reddy(Through Virtual Hearing At Kolkata)

Section 147Section 148

…idesh Sanchar Nigam Ltd. 340 ITR 66 (Bom.) Telco Dadajee Dhackjee Ltd. VS. DCIT 2(3) 2012 TIOL-532- ITAT-MUM-TM M/s Synopsys International vs. DDIT (Int. Taxation) ITA No. 549/Bang/11 Sh. Sunil Kumar vs. DCIT 2015-TIOL-1929-ITAT-Ranchi S. Prasad Raju Vs. DCIT 96 TTJ 832. In the light of this fact alone, the impugned order is liable to be quashed. 1.10 The Id CIT further relied upon dismissal of SLP by Hon'ble Supreme Court of India \in the matter of Home Finders Housing Ltd, 256 Taxman 59(SC) against the judgement of Hon'ble Madras High Court. It is humbly submitted that the above facts are not applicable to the…

Janak Shantilal Mehta, Chennai vs. ACIT, Chennai

In the result, the appeal filed by the assessee is allowed

ITA 1372/CHNY/2017[2006-07]Status: DisposedITAT Chennai10 Jan 2018AY 2006-07

Bench: Shri Abraham P.George & Shri George Mathanआयकर अपील सं./Ita No.1372/Mds/2017 $नधा!रण वष! /Assessment Year: 2006-07

For Appellant: Mr.T.Banusekar, CAFor Respondent: Mr.N.Madhavan, ACIT
Section 143(3)Section 148Section 292B

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज! माथन, "या$यक सद"य के सम% BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA No.1372/Mds/2017 $नधा!रण वष! /Assessment Year: 2006-07 Vs. Shri Janak Shantilal Mehta, The Asst. Commissioner of No.3, Rajamannar Street, Income Tax, T.Nagar, Chennai-600 017. Non-Corporate Circle-1, Chennai-600 034. [PAN: AACPM 7952 R] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/ Appellant by : Mr.T.Banusekar, CA ()यथ' क* ओर से /Respo…

Sh. Inderjeet Singh Sachdeva, Moradabad vs. DCIT, Moradabad

In the result, Assessee’s appeal is allowed

ITA 6611/DEL/2013[2001-02]Status: DisposedITAT Delhi03 Jun 2016AY 2001-02

Bench: Shri H.S. Sidhu & Shri O.P. Kantshri Inderjeet Singh Sachdeva Vs. Dcit, Range-1, C/O M/S Shubham Nursing Home, Moradabad Civil Lines, Moradabad (Pan: Alfps8175E) (Appellant) (Respondent) Assessee By : Sh. Piyush Kaushik, Adv. Department By: Sh. Amit Jain, Sr. Dr

For Appellant: Sh. Piyush Kaushik, AdvFor Respondent: Sh. Amit Jain, Sr. DR
Section 143(1)Section 143(2)Section 144Section 148Section 154

…s/2013 dated 5.7.2013. 6 ITA No.6611/Del./2013 - Recent decision of Coordinate Bench of Ranchi ITAT in the case of Sh. Sunil Kumar vs. DCIT 2015-TIOL- 1929-ITAT-Ranchi. - Decision of Coordinate Bench of Hyderabad ITAT in the case of S. Prasad Raju Vs. DCIT 96 TTJ 832. 7. On the contrary, Ld. DR relied upon the order passed by the CIT(A) and stated that he has passed a well reasoned order, which needs to be upheld. 8. We have heard both the parties and perused the relevant records available with us, especially the orders of the revenue authorities and the case law cited by the assessee’s counsel on the issu…