Prem Sundan v. CIT

42 Taxmann.com 178High Court2014#15832 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

section 79rule of consistencyinterest under section 234badmission of additional evidenceagricultural incomeunexplained expendituresection 234bsection 69csection 234scrutiny assessmentsection 23section 263

Judgments citing Prem Sundan v. CIT

Sridhar Gurram, Hyderabad vs. ITO (Int Taxn)-1, Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 640/HYD/2023[2021-2022]Status: DisposedITAT Hyderabad14 Jun 2024AY 2021-2022

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 640/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Shri Sridhar Gurram Vs. Income Tax Officer Hyderabad (International Taxation)1 Pan:Ajgpg2546Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Kumar Pal Tated, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 05/06/2024 घोषणा की तारीख/Pronouncement: 14/06/2024 आदेश/Order

For Appellant: Shri Kumar Pal Tated, CAFor Respondent: : Smt. Sheetal Sarin, DR
Section 143Section 143(3)

…levant paras 2.2.13.2 to 2.2.13.4 is reproduced as under: 10. The learned DR, on the other hand, heavily relied upon the order passed by the Assessing Officer and the DRP. The learned DR relied upon the decisions in the case of Smt. Prema Sundari reported in 42 Taxmann.com 178 & Rakesh Kumar Gupta, 115 Taxmann.com 438. 11. We have heard the rival arguments made by both sides and perused the material available on record as well as the documents filed before us and also before the Assessing Officer. As discernible from the order passed by the DRP, it is clear that Page 16 of 18 ITA 640 of 2023 Sridhar Gurram the…

Dy. Commissioner of Income Tax, Central Cir., 2, Surat vs. Vijaybhai Malabhai Bharwad, Surat

In the result, ground no.2 raised by the assessee in ITA

ITA 121/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर(खोज-और-ज"ती)अपील सं/IT(SS)A Nos.23 & 24/SRT/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The DCIT, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACLPV4173C (Appellant) (Respondent) आयकर अपील सं./ITA No.118/SRT/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The ACIT, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायी…

Vijaybhai Malabhai Bharwad, Surat vs. Asst. Commissioner of Income Tax, Cir., -1(2), Surat

In the result, ground no.2 raised by the assessee in ITA

ITA 118/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर(खोज-और-ज"ती)अपील सं/IT(SS)A Nos.23 & 24/SRT/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The DCIT, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACLPV4173C (Appellant) (Respondent) आयकर अपील सं./ITA No.118/SRT/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The ACIT, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायी…

Shri V Narayana Reddy, Bangalore vs. Income Tax Officer Ward-6(3)(4), Bangalore

In the result, the appeals filed by assessee and revenue stands allowed for statistical purposes

ITA 663/BANG/2019[2015-16]Status: DisposedITAT Bangalore31 May 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri G.S. Prashanth, CA
Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri Narayana, No. 131, B.B. Road, The Income Tax Officer, Behind Church, ITA No. Ward – 6 (3)(4), Venkatala, 2014-15 1053/Bang/2019 Bangalore. Yelahanka, Bangalore – 560 064. PAN: ATCPS2388L ITA No. Shri V Narayana Reddy, 2014-15 662/Bang/2019 # 110, Ganapathihalli, The Income Tax Chunchanakuppe Post, Officer, ITA No. Janatha Colony, Ward – 6(3)(4), 2015-16 663/Bang/2019 Bengaluru – 562 130 Bangalore. PAN: AKYPR5430K Ass…

Shri V Narayana Reddy, Bangalore vs. Income Tax Officer Ward-6(3)(4), Bangalore

In the result, the appeals filed by assessee and revenue stands allowed for statistical purposes

ITA 662/BANG/2019[2014-15]Status: DisposedITAT Bangalore31 May 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri G.S. Prashanth, CA
Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri Narayana, No. 131, B.B. Road, The Income Tax Officer, Behind Church, ITA No. Ward – 6 (3)(4), Venkatala, 2014-15 1053/Bang/2019 Bangalore. Yelahanka, Bangalore – 560 064. PAN: ATCPS2388L ITA No. Shri V Narayana Reddy, 2014-15 662/Bang/2019 # 110, Ganapathihalli, The Income Tax Chunchanakuppe Post, Officer, ITA No. Janatha Colony, Ward – 6(3)(4), 2015-16 663/Bang/2019 Bengaluru – 562 130 Bangalore. PAN: AKYPR5430K Ass…

Income Tax Officer, Ward - 6(3)(4), Bangalore vs. Shri Narayana Venkatarama Reddy, Bangalore

In the result, the appeals filed by assessee and revenue stands allowed for statistical purposes

ITA 1053/BANG/2019[2014-15]Status: DisposedITAT Bangalore31 May 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri G.S. Prashanth, CA
Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year Shri Narayana, No. 131, B.B. Road, The Income Tax Officer, Behind Church, ITA No. Ward – 6 (3)(4), Venkatala, 2014-15 1053/Bang/2019 Bangalore. Yelahanka, Bangalore – 560 064. PAN: ATCPS2388L ITA No. Shri V Narayana Reddy, 2014-15 662/Bang/2019 # 110, Ganapathihalli, The Income Tax Chunchanakuppe Post, Officer, ITA No. Janatha Colony, Ward – 6(3)(4), 2015-16 663/Bang/2019 Bengaluru – 562 130 Bangalore. PAN: AKYPR5430K Ass…

Prem Sundan v. CIT (42 Taxmann.com 178) — Cited in 6 Judgments | BharatTax