Prayag Tendu Leaves Processing Co. v. Commissioner of Income Tax

400 ITR 120High Court2018#6491 most cited

What is Prayag Tendu Leaves Processing Co. v. Commissioner of Income Tax authority for?

When assessing a partnership firm, the Assessing Officer can inquire into the source of credits introduced by partners, but cannot be compelled to investigate the 'source of the source' of those partners' funds under Section 68.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Also referred to as

Prayag Tendu Leaves Processing Co. v. CIT · Section 68 · source of source · cash credit · partnership firm · unexplained income · assessment procedure · onus of proof · section 131 · jewellery found during search

Also reported as

88 Taxmann.com 23

Sections most often in play

Section 115BBESection 68Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 263

Issues it is cited on

jewellery found during searchunexplained jewellerysource of sourcecorpus donationsummons under section 131accumulated profitssection 271aabpaper companysection 131(1a)colourable deviceviolation of natural justicepermanent account number

Judgments citing Prayag Tendu Leaves Processing Co. v. Commissioner of Income Tax

CLAYMINE MICRONS LLP,WANKANER vs. PRINCIPAL CIT 1, RAJKOT

In the result, the appeal of the assessee in ITA No

ITA 216/RJT/2024[2018-19]Status: DisposedITAT Rajkot11 Mar 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं. / Ita No. 216/Rjt/2024 Assessment Year: (2018-19) (Physical Hearing) Claymine Microns Llp Vs. Pcit Survey No. 59 At Ratavirda, Nr. Capron Aayakar Bhawan, Race Course Ceramic Sartanpar Road, Wankaner, Ring Road, Rajkot, Gujarat - Gujarat - 363641 360001 Pan/Gir No.: Aamfc4286C (Assessee) (Respondent) िनधा"रती की ओर से/Assessee By : Shri Hardik Vora, Ar राज" की ओर से/Respondent By : Shri Sanjay Punglia, Cit. Dr सुनवाई की तारीख/Date Of Hearing : 16/02/2026 घोषणा की तारीख/Date Of Pronouncement : 11/03/2026

For Appellant: Shri Hardik Vora, ARFor Respondent: Shri Sanjay Punglia, CIT. DR
Section 143(3)Section 263Section 68

…gment of the Patna High Court that an assessee can be asked to prove the source of credit in the books but cannot be asked to prove the source of the source." (ii) Hon'ble High Court of Jharkhand in the case of Prayag Tendu Leaves Processing Co. v. CIT (2018) 400 ITR 120 (Jharkhand) In view of the fact the amount received from its partners RJ and AJ by account payee cheques or by bank drafts by the assessee firm, the department cannot ask the assessee-partnership firm about the source of income of RJ and AJ. The assessee firm can show the source of income of the partnership firm, but 'the source of source' cannot…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE vs. AURA JEWELS, BANGALORE

In the result, the cross objection filed by the assessee is dismissed

ITA 684/BANG/2023[2017-18]Status: DisposedITAT Bangalore24 Feb 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Years : 2017-18

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 143(2)Section 68

…Hindusthan Tea Trading Co. Ltd. V. CIT, (2003) 263 ITR 289, 293 (Cal)]. While assessing a partnership firm, the AO can go behind the source of income, but he cannot go to the source of source as per section 68 [PrayagTendu Leaves Processing Co. v. CIT, (2018) 400 ITR 120, 133 (Jharkhand)]. 6.12 As per the provisions of Section 68 of the Act, before invocation of the said section, proper enquiry is needed. In the case of the appellant, no proper enquiries were conducted by the AO, which is clearly evident from the assessment records. Section 68 empowers the Assessing Officer to make enquiry specificallytobesatisf…

DCIT, CIRCLE-2, PUNE, PUNE vs. VASTUSHODH REALTY, PUNE

Appeal is dismissed in above terms

ITA 254/PUN/2024[2018-19]Status: DisposedITAT Pune12 Sept 2024AY 2018-19

Bench: Shri R.K. Panda & Shri S.S. Godaraआयकर अपील आयकर अपील संसंसंसं. / Ita No.254/Pun/2024 आयकर आयकर अपील अपील िनधा"रण वष" / Assessment Year: 2018-19

For Appellant: NoneFor Respondent: Shri Arvind Desai
Section 250Section 68

…23 2. Nova Medicare v. ITO (150 taxmann.com 363 (Telangana) dated 15.02.2023 3. Keshwarwani Sheetalaya v. CIT [(2020) 315 CTR 815 (All)] 4. PCIT v. Vaishnodevi Refoils & Solvex [(2018) 253 Taxman 135 (Guj)] 5. Prayag Tendu Leaves Processing Co. v. CIT [(2018) 400 ITR 120 (Jharkhand)] 6. CIT v. Metachem Industries [(2000) 245 ITR 160 (MP)] 4. We thus conclude that although the assessee has not come in appeal against the CIT(A)/NFAC’s findings partly upholding the impugned addition; the Revenue’s instant sole substantive ground deserves to be rejected with a rider that such an addition has to be made only in th…

M/S OM NAMAH SHIVAY TRADING COMPANY,,PARAOLA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -1,, JALGAON

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

ITA 511/PUN/2023[2017-18]Status: DisposedITAT Pune29 Apr 2024AY 2017-18

Bench: Shri R. K. Panda & Shri S.S. Godaraassessment Year : 2017-18

For Appellant: Shri Sanket M JoshiFor Respondent: Shri Ramnath P Murkunde
Section 131Section 131(1)(d)Section 133(6)Section 143(2)Section 68

…23 2. Nova Medicare v. ITO (150 taxmann.com 363 (Telangana) dated 15.02.2023 3. Keshwarwani Sheetalaya v. CIT [(2020) 315 CTR 815 (All)] 4. PCIT v. Vaishnodevi Refoils & Solvex [(2018) 253 Taxman 135 (Guj)] 5. Prayag Tendu Leaves Processing Co. v. CIT [(2018) 400 ITR 120 (Jharkhand)] 6. CIT v. Metachem Industries [(2000) 245 ITR 160 (MP)] 8. He accordingly, submitted that the addition made by the AO and sustained by the CIT(A) / NFAC is not justified. 9. The Ld. DR on the other hand, heavily relied on the orders of AO and CIT(A) / NFAC. He submitted that the onus is on the assessee’s firm to prove with document…

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. JAIPAL SINGH SHARMA TRUST, GHAZIABAD

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2127/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. JAIPAL SINGH SHARMA TRUST, GHAZIABAD

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2126/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

AIT, CENTRAL CIRCLE, GHAZIABAD vs. ANKIT SHARMA, GHAZIABAD

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2125/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. NIDHI SHARMA, NEW DELHI

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2124/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ANKIT SHARMA,GHAZIABAD vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 1842/DEL/2022[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

ITA 1443/AHD/2017[2012-13]Status: DisposedITAT Surat23 May 2023AY 2012-13

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं/.ITA Nos.1442 & 1443/AHD/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.PAN/GIR No.: ADCPG 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee by : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent by : Shri Vinod…

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

ITA 1442/AHD/2017[2011-12]Status: DisposedITAT Surat23 May 2023AY 2011-12

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं/.ITA Nos.1442 & 1443/AHD/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.PAN/GIR No.: ADCPG 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee by : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent by : Shri Vinod…

V.L JEWELLERS,DELHI vs. CIRCLE-49(1), DELHI

In the result, appeal of the assessee is allowed

ITA 836/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Mar 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.836/Del/2022 िनधा"रणवष"/Assessment Year:2017-18 बनाम V.L. Jewellers, Pr. Commissioner Of 2775, 1St Floor, Gali No. 20-21, Vs. Income Tax, Beadon Pura, Karol Bagh, Circle 49(1), New Delhi. Room No. 1202, 12, Civic Centre, Minto Road, New Delhi. Pan No. Aadfv7989A अपीलाथ" Appellant ""यथ"/Respondent

Section 142(1)Section 143(1)Section 143(3)Section 263

…urendra Mahan Seth v. CIT xi) 263 CTR 612 (All) Zafa Ahmad and Co. v. CIT xii) 268 ITR 381 (Pat) CIT v. Md. Perwez Ahmad and Others xiii) 282 CTR 200 (Pat) CIT v. Anurag Rice Mills xiv) 268 ITR 381 (Pat) CIT v. Md. Parwez Ahmad 30 I.T.A.No.836/Del/2022 xv) 400 ITR 120 (Jhar.) Prayag Tendu Leaves Processing Co. v. CIT xvi) 291 ITR 232 (Mad.) CIT v. Taj Borewells xvii) ITA No. 2912/D/2014 dated 20.12.2017 Shri Gems v. ITO xviii) ITA No. 3734/D/2018 dated 29.3.2019 AMS Roadlines vs. DCIT It is further submitted that during the assessment the date wise introduction of capital by the partners was submitted on 05-12…

ACIT, EXEMPTION CIRCLE, PATNA vs. M/S SHARDA EDUCATIONAL SOCIETY, PATNA

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

ITA 281/PAT/2018[2013-14]Status: DisposedITAT Patna02 Mar 2023AY 2013-14

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 12ASection 133(6)Section 143(2)Section 143(3)Section 250Section 68

…075222 but assessee trust has failed to furnish sources of deposits in these bank account. The assessee trust has further stated that it cannot be called upon to explain the source of source and cited a judgment of the Hon'ble Jharkhand High Court reported in 400 ITR 120 in its favour but the facts of that case are not identical with the facts of this case. Therefore assessee's plea on this issue are not acceptable. Shri. Rajesh Kumar Singh who is president of the assessee trust has accepted that amount transferred to the bank account of the assessee trust are transferred from his Bank accounts. Therefore it is d…

M/S SHARDA EDUCATIONAL SOCIETY,PATNA vs. ITO(EXEMPTION), WARD-1, PATNA

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

ITA 270/PAT/2018[2013-14]Status: DisposedITAT Patna02 Mar 2023AY 2013-14

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 12ASection 133(6)Section 143(2)Section 143(3)Section 250Section 68

…075222 but assessee trust has failed to furnish sources of deposits in these bank account. The assessee trust has further stated that it cannot be called upon to explain the source of source and cited a judgment of the Hon'ble Jharkhand High Court reported in 400 ITR 120 in its favour but the facts of that case are not identical with the facts of this case. Therefore assessee's plea on this issue are not acceptable. Shri. Rajesh Kumar Singh who is president of the assessee trust has accepted that amount transferred to the bank account of the assessee trust are transferred from his Bank accounts. Therefore it is d…

THE ITO, WARD-4(2)(2), AHMEDABAD vs. GAJANAND DEVELOPERS, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 951/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad14 Oct 2022AY 2013-14
For Appellant: Shri R.B. Tank, A.RFor Respondent: Ms. Pooja Parekh, Sr. D.R
Section 36(1)Section 37(1)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No. 951 /Ahd/2019 Assessment Year 2013-14 The ITO, Gajanand Developers, Ward-4(2)(2), 1, Siddhi Vinayak Ahmedabad Vs Society-2, R.C. (Appellant) Technical Road, Ghatlodia, Ahmedabad-380061 PAN: AALFG1063C (Respondent) Assessee by: Shri R.B. Tank, A.R. Revenue by: Ms. Pooja Parekh, Sr. D.R. Date of hearing : 25-07-2022 Date of pronouncement : 14-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the Revenue against th…

KUNDAN LAL SACHDEV,NEW DELHI vs. ITO, WARD- 36(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1589/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Mar 2020AY 2013-14

Bench: Shri Amit Shukla & Shri M. Balaganesh

For Appellant: Shri Vinod Kumar Bindal, CA and Ms. Rinky Sharma, AdvFor Respondent: Shri Amit Kumar Jain, Sr.D.R
Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER I.T.A. No.1589/DEL/2018 Assessment Year: 2013-14 Shri Kundan Lal Sachdev, vs. ITO, Ward-36(2), Tower 19-204, New Delhi. Common Wealth Games Village, Delhi TAN/PAN: ABNPS4378K (Appellant) (Respondent) Appellant by: Shri Vinod Kumar Bindal, CA and Ms. Rinky Sharma, Adv. Respondent by: Shri Amit Kumar Jain, Sr.D.R. Date of hearing: 21 01 2020 Date of pronouncement: 20 03 2020 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against th…

CHAMP INFO SOFTWARE,NOIDA vs. PRCIT, NOIDA

The appeal of the assessee stands allowed

ITA 2799/DEL/2018[2013-14]Status: DisposedITAT Delhi21 Jun 2019AY 2013-14

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaassessment Year: 2013-14 Champ Info Software, Pr. Commissioner Of Income Tax, E-24, Sector-55, A2, D Block, Sector 24, Noida. Noida (U.P.)-201301 Vs

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms Nidhi Srivastava, C.I.T. DR
Section 143(3)Section 154Section 263

…v. CIT x) 221 ITR 239 (All) Surendra Mahan Seth v. CIT xi) 263 CTR 612 (All) Zafa Ahmad and Co. v. CIT xii) 268 ITR 381 (Pat) CIT v. Md. Perwez Ahmad and Others xiii) 282 CTR 200 (Pat) CIT v. Anurag Rice Mills xiv) 268 ITR 381(Pat) CIT v. Md. Parwez Ahmad xv) 400 ITR 120 (Jhar.) Prayag Tendu Leaves Processing Co. v. CIT xvi) 291 ITR 232 (Mad.) CIT v. Taj Borewells xvii) ITA No. 2912/D/2014 dated 20.12.2017 Shri Gems v. ITO xviii) ITA No. 3734/D/2018 dated 29.3.2019 AMS Roadlines v. DCIT 3.1 It was also submitted by the Ld. AR that the issue is squarely covered by the order of the Hon’ble High Court of Jharkhand…

Commissioner of Income Tax-I, Visakhapatnam vs. Agricultural Market Committee, Paderu

Appeal stands dismissed,

ITTA/125/2011HC Telangana21 Apr 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 133(6)Section 143(2)

…IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.125 of 2011 ====================================================== M/s R.B. Electronics, Harsh Vardhan Arcade, Fraser Road, P.O. GPO, P.S. Kotwali, Patna through partner Amit Bahri. ... ... Assessee/Appellant/s Versus 1. Commissioner of Income Tax-II, Patna 2. Addl. Commissioner of Income-tax, Range-5, Patna. ... ... Respondent/s ====================================================== Appearance : For the Appellant/s : Mr. Ajay Kumar Rastogi, Senior Advocate Ms. Smriti Singh, Advocate For the Respondent/s : Mrs. Archana Shahi, Senior Standing…

Prayag Tendu Leaves Processing Co. v. Commissioner of Income Tax (400 ITR 120) — Cited in 18 Judgments | BharatTax