Principal Commissioner Income Tax, Central-2 v. Umesh Ishrani

108 Taxmann.com 437High Court2019#577 most cited

What is Principal Commissioner Income Tax, Central-2 v. Umesh Ishrani authority for?

An addition to income cannot be made solely based on entries in loose papers found during a search without conducting any independent inquiry or verification from the alleged seller or developer. Reliance solely on digital records without corroborative evidence is insufficient for an addition.

168

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

Principal Commissioner Income Tax v. Umesh Ishrani · 108 Taxmann.com 437 · HC 2019 · loose papers · third party premises · unaccounted consideration · on-money · inquiry from seller · verification from developer · digital record · substantive addition

Sections most often in play

Section 132Section 292CSection 132(4)Section 69ASection 153ASection 143(3)Section 132(4A)Section 153C

Issues it is cited on

extinguishment of rightshundi transactionsection 134section 23(3)section 158b(b)section 132(4a)dumb documentssection 158bb(1)protective assessmentfaceless assessment schemesubstantive assessmentsection 292c

Judgments citing Principal Commissioner Income Tax, Central-2 v. Umesh Ishrani

DCIT Central Circle 2(1), Chennai vs. M/S Appu Food Products, Cuddalore Chennai

ITA 664/CHNY/2023[2018-19]Status: DisposedITAT Chennai24 Jan 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 663, 664 & 667/Chny/2023 & Co Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner Of Income M/S. Appu Food Products, Tax, V. K-1, Sidco Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [Pan: Aabfa-1499-G] Investigation Building, Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"यक् एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 663, 664 & 667/Chny/2023 & CO Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner of Income M/s. Appu Food Products, Tax, v. K-1, SIDCO Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [PAN: AABFA-1499-G] Investigation Building, Chennai – 34.…

DCIT Central Circle 2(1), Chennai vs. M/S Appu Food Products, Cuddalore Chennai

ITA 663/CHNY/2023[2017-18]Status: DisposedITAT Chennai24 Jan 2024AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 663, 664 & 667/Chny/2023 & Co Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner Of Income M/S. Appu Food Products, Tax, V. K-1, Sidco Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [Pan: Aabfa-1499-G] Investigation Building, Chennai – 34. (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. Nilay Baran Som, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Ca सुनवाई क" तारीख/Date Of Hearing : 21.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. Nilay Baran Som, CIT
Section 132

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"यक् एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 663, 664 & 667/Chny/2023 & CO Nos.: 30, 31 & 32/Chny/2023 िनधा"रणवष" / Assessment Years: 2017-18, 2018-19 &2019-20 Deputy Commissioner of Income M/s. Appu Food Products, Tax, v. K-1, SIDCO Industrial Estates, Central Circle 2(1), Vadalur, Cuddalore – 607 303. Room No. B3, Ground Floor, [PAN: AABFA-1499-G] Investigation Building, Chennai – 34.…

ACIT, Central Circle-2, Madurai vs. Vibgyor Net Connections, Karnataka

In the result, appeal filed by the Revenue is dismissed

ITA 631/CHNY/2023[2016-17]Status: DisposedITAT Chennai19 Jan 2024AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita No.631/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 & Cross-Objection No.29/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17

For Respondent: Shri. Nilay Baran Som, CIT
Section 132Section 69A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.631/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 & Cross-Objection No.29/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 v. M/s.VIBGYOR Net Connections, The Asst. Commissioner- Novel Tech park, #46/4, GB of Income Tax, Palyakudlu, Central Circle-2, Bommanahalli So.O., Madurai. Hosur Main Road, Bangalore-560 068. [PAN:ABKFS 9824…

Joint Commissioner of Income Tax, Ajmer vs. Vijay Gupta, Ajmer

In the result, appeal of the revenue is dismissed

ITA 373/JPR/2023[2020-21]Status: DisposedITAT Jaipur30 Nov 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.373/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2020-21 Joint Commissioner of Income Tax, Ajmer cuke Vs. Vijay Gupta 5 Ground Floor, Khailand Market, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABHPG 9894 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. C. M. Agarwal (CA) jktLo dh vksj ls@Revenue by: Sh. Ajay Malik(CIT) lquokbZ dh rkjh[k@Date of Hearing : 12/09

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Ajay Malik(CIT)
Section 127Section 132Section 143(3)Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ]U;kf;d lnL; ,oaJh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.373/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2020-21 cuke Joint Commissioner of Income Vijay Gupta Vs. Tax, Ajmer 5 Ground Floor, Khailand Market, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.:ABHPG 9894 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. C. M. Agarwal (CA) jktLo dh vksj ls@Revenue by: Sh.…

Shri Manoj Madanlal Chhajed, Pune vs. Assistant Commissioner of Income Tax, Circle -1(1)Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / IT(SS)A Nos.91 to 96/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 to 2017-18 Shri Manoj Madanlal Vs. ACIT, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. PAN : AALPC4991M Appellant Respondent आयकर अपील सं. / IT(SS)A Nos.97 & 98/PUN/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 ACIT, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Ka…

DCIT, Central Circle- 15, New Delhi vs. Brahamputra Infrastructure Ltd., New Delhi

In the result, appeal of the assessee in ITA

ITA 5123/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4123/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4122/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahmaputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4121/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4120/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4119/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4118/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4117/DEL/2018[2008-09]Status: DisposedITAT Delhi31 May 2023AY 2008-09

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

Atul Tantia, Kolkata vs. DCIT, Cen. Cir.-3(1), Kolkata

In the result, the appeal filed by the assessee in ITA No

ITA 492/KOL/2021[2018-19]Status: HeardITAT Kolkata28 Mar 2023AY 2018-19

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner Of Jc-25, Gpt Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-Iii Salt Lake City Kolkata - 700098 [Pan : Abmpt7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/RFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT, D/R
Section 132Section 143(3)Section 250Section 68Section 69A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | | | | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner of JC-25, GPT Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-III Salt Lake City Kolkata - 700098 [PAN : ABMPT7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/R Revenue by : Shri Subhrajyoti Bhattacharjee, CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 22/03/2023…

Ballela Sai Sree, Nellore vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 9/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Karthik Raghupathi Reddy Padi, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 83/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Kaushik Reddy Padi, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 82/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Kaushik Reddy Padi, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 81/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Sainath Reddy Padi, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 80/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Ballela Sai Sree, Nellore vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 8/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…