Principal Commissioner of Income-tax-1 v. Babubhai Ramanbhai Patel

84 Taxmann.com 32High Court2017#5875 most cited

What is Principal Commissioner of Income-tax-1 v. Babubhai Ramanbhai Patel authority for?

When a revised return is filed, the original return is considered withdrawn and replaced by the revised return for assessment purposes. A claim for carry forward or set-off of losses must be made in a return filed within the time permitted by Section 139(3) to be valid.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

PCIT Vs. Babubhai Ramanbhai Patel · revised return · original return withdrawn · Section 139(3) · carry forward of loss · set off of loss · claim in return · time permitted

Sections most often in play

Section 143(3)Section 139Section 69BSection 115BBESection 69Section 153ASection 69ASection 129

Issues it is cited on

section 153a(b)section 2(45)true and full disclosuresection 10(1)settlement applicationsurrender of incomesection 139(5)section 129section 271bsection 271aacsection 69bsection 271aab

Judgments citing Principal Commissioner of Income-tax-1 v. Babubhai Ramanbhai Patel

Jagdish Vidyalankar, Haridwar vs. ITO, Ward- 1(3)(1), Haridwar

Appeal is allowed

ITA 128/DDN/2019[2015-16]Status: DisposedITAT Dehradun30 Mar 2026AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 128/Ddn/2019 : Asstt. Year: 2015-16 Jagdish Vidyalankar, Vs Income Tax Officer, 348,, Alankar Bhawan, Jwalapur, Ward-1(3)(1), Haridwar, Uttarkhand-249408 Haridwar-249408 (Appellant) (Respondent) Pan No. Aajpv0551A Assessee By : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, Ca Revenue By : Sh. A. S. Rana, Sr. Dr Date Of Hearing: 16.01.2026 Date Of Pronouncement: 30.03.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2015-16, Arises Against The Cit(A), Dehradun’S Order Dated 13.06.2019 In Case No. 10223/Cit(A)/Ddn/2017-18, In Proceedings U/S 143(3) Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

For Appellant: Sh. Salil Aggarwal, Sr. Adv. &For Respondent: Sh. A. S. Rana, Sr. DR
Section 139(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH “SMC”, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 128/DDN/2019 : Asstt. Year: 2015-16 Jagdish Vidyalankar, Vs Income Tax Officer, 348,, Alankar Bhawan, Jwalapur, Ward-1(3)(1), Haridwar, Uttarkhand-249408 Haridwar-249408 (APPELLANT) (RESPONDENT) PAN No. AAJPV0551A Assessee by : Sh. Salil Aggarwal, Sr. Adv. & Sh. Shailesh Gupta, CA Revenue by : Sh. A. S. Rana, Sr. DR Date of Hearing: 16.01.2026 Date of Pronouncement: 30.03.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal f…

Sincere Architects Engineers Pvt. Ltd., Jaipur vs. ACIT, Cirlce-7, Jaipur

In the result the appeal no

ITA 974/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2025AY 2017-18
For Appellant: Shri Ashish Sharma, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 139Section 142(1)Section 147Section 148Section 154Section 194A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA Nos.973 to 975/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Sincere Architects Engineers Private Limited, 42 Lal Singh Judo Colony, Tonk Road, Jaipur बनाम Vs. ACIT, Circle-07, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAGCS6770G अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Ashish S…

Sincere Architects Engineers Pvt. Ltd., Jaipur vs. ACIT, Circle-7, Jaipur

In the result the appeal no

ITA 973/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2025AY 2017-18
For Appellant: Shri Ashish Sharma, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 139Section 142(1)Section 147Section 148Section 154Section 194A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.973 to 975/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Sincere Architects Engineers Private Limited, 42 Lal Singh Judo Colony, Tonk Road, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAGCS6770G अपीलार्थी / Appellant बनाम Vs. प्रत्यर्थी / Respondent ACIT, Circle-07, Jaipur निर्धारिती की ओर से / Assessee by : Shri Ashish Shar…

Rakesh Kumar Jain, Jaipur vs. DCIT, Circle-2, Jaipur

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

ITA 212/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Jul 2025AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

For Appellant: Shri C.L. Yadav, CA and Shri Vikas Yadav AdvocateFor Respondent: Shri Gautam Singh Choudhary
Section 250(6)Section 271(1)(c)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 212/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2014-15 Shri Rakesh Kumar Jain cuke The DCIT Vs. 4365, KGB Ka Rasta, Johri Bazar Circle-2 Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AANPJ 9249 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.L. Yadav, CA and Shri Vikas Yadav Advocate jktLo dh vksjls@Rev…

Shankar Lal Ludhani Through Lata Devi Ludhani As Legal Heir, Ajmer vs. DCIT, Central Circle, Ajmer

In the result, the appeal of the assessee is allowed

ITA 406/JPR/2025[2017-18]Status: DisposedITAT Jaipur04 Jul 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sudhir Sogani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 133ASection 147Section 148Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 406/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Shankar Lal Ludhani through DCIT, Vs. Late Devi Ludhani As Legal Heir Central Circle, Shop No. 5, Opp. Plaza Cinema Ajmer Parao, Ajmer 305001 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFPL 1281 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S…

DCIT Central Circle-17, New Delhi vs. Al Ammar Frozen Foods Exports Pvt. Ltd, New Delhi

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

…I.T.A. No. 2180/Del/2023 & CO No.116/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A" NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2180/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 DCIT, CENTRAL CIRCLE-17, ROOM NO.244, 2ND FLOOR, ARA CENTRE, E-2, JHANDEWALAN, NEW DELHI. बनाम Vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD., 8358, FF, MODEL BASTI SADAR BAZAR, NEAR PAHARGANJ, NEW DELHI. अपीलार्थी Appellant & प्रत्यर्थी /Respondent Cross Objection No. 116/Del/2023 (In I.T.A No.2180/Del/2023) निर्धारणवर्ष/Assessment Year…

Pradeep Kumar Banerjee, Kolkata vs. CIT (Appeals), National Faceless Appeal Centre (NFAC)

In the result, the appeal of the assessee is allowed

ITA 371/KOL/2024[2012-13]Status: DisposedITAT Kolkata01 Apr 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am

For Appellant: Shri R .K . Duggal, ARFor Respondent: Shri Ashutosh Kumar, DR
Section 143(2)Section 147Section 148Section 40

…## IN THE INCOME TAX APPELLATE TRIBUNAL "C(SMC)" BENCH , KOLKATA BEFORE SHRI RAJESH KUMAR, AM ITA No.371/KOL/2024 (Assessment Year: 2012-13) ## PRADEEP KUMAR BANERJEE 7 Red Cross Place, Kolkata, West Bengal, 700001 Vs. CIT (APPEALS) Delhi, (Appellant) (Respondent) PAN No. ADTPB8996N Assessee by : Shri R .K . Duggal, AR Revenue by : Shri Ashutosh Kumar, DR > Date of hear ing: 25 .03 .2025 Date of pronouncement : 01 .04.2025 ## O R D E R This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 13.05.20…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APAPS 6392 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwa…

Assistant Commissioner of Income Tax, Central Circle-3, Surat vs. M/S Surat Life Care Pvt. Ltd., Surat

ITA 160/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.160/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) The Acit, Vs. M/S. Surat Life Care Pvt. Ltd., Central Circle – 3, Unique Hospital, Opp. Kiran Motor, Surat Nr. Sosyo Circle Lane, Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarcs8396M (Appellant) (Respondent) Appellant By Shri Vinod Kumar, Sr. Dr Shri P. M. Jagasheth, Ca Respondent By 14/12/2023 Date Of Hearing Date Of Pronouncement 21/12/2023

Section 115BSection 131Section 139(1)Section 139(5)Section 143(3)Section 35ASection 68

…made in the revised return filed. The assessee submitted during appellate proceedings, that the said claim can be made in the revised return as per the ratio of decision of jurisdictional High Court in the case of PCIT Vs Babubhai Ramanbhai Patel reported in 84 Taxmann.com 32 (Guj.) 2017. In the said decision, the Hon'ble High Court held that where the assesse having filed the original return u/s 139(1) of the Act, revises the same within the period prescribed u/s 139(5) of the Act, the original return would not survive and thus, the claim as well as carry forward of any loss which is raised for the first time i…

Rrpr Holding Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, Grounds No

ITA 4700/DEL/2014[2010-11]Status: DisposedITAT Delhi22 Jun 2023AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri T. Kipgen, CIT-DR
Section 139(3)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.4700/DEL/2014 Assessment Year 2010-11 RRPR Holding Private Limited Vs. Deputy Commissioner of Income B-207, Greater Kailash-I, Tax New Delhi. Circle-15(1), C.R. Building, New Delhi. TAN/PAN: AADCR1710Q (Appellant) (Respondent) Appellant by: Shri Sachit Jolly, Adv. Shri Rohit Garg, Adv. Ms. Disha Jham, Adv. Respondent by: Shri T. Kipgen, CIT-DR Date of hearing: 14.11.2022 & 24.03.2023 Date of pronouncement: 22 06 2023 O R D E R PER PRADIP KUMAR KE…

Income Tax Officer, Ward - Udaipur, Agartala vs. Tripura State Electricity Corporation Ltd., Agartala

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 297/GTY/2018[2013-14]Status: DisposedITAT Guwahati19 Dec 2022AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 139(5)Section 143(2)Section 143(3)Section 68

…ITA No. 297/GAU/2018 Assessment Year: 2013-2014 Tripura State Electricity Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 297/GAU/2018 Assessment Year: 2013-2014 Deputy Commissioner of Income Tax,..…. Appellant Circle-Agartala, Aayakar Bhawan, Mantri Bari Road, Netaji Chowmuhani, Agartala, West Tripura-799001 -Vs.- Tripura State Electricity Corpn. Limited..Respondent Vidyut Bhawan, North Banmalipur, Agartala, Tripura-799001 [PAN:AACCT2964M] Appear…

Deputy Commissioner of Income-Tax, Circle - 3, Pune vs. M/S. Vishram Developers, Pune

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 1794/PUN/2017[2011-12]Status: DisposedITAT Pune05 Mar 2020AY 2011-12

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1794/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 Pan: Aagfv0995F ……प्रत्यथी / Respondent Assessee By : S/Shri Ajay Singh / Deepak Sasar Revenue By : Shri Deepak Garg

For Appellant: S/Shri Ajay Singh / Deepak SasarFor Respondent: Shri Deepak Garg
Section 139(1)Section 139(5)Section 80ASection 80I

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.1794/PUN/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/s. M/s. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 PAN: AAGFV0995F ……प्रत्यथी / Respondent Assessee by : S/Shri Ajay Singh / Deepak Sasar Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 04.03.2020 घ…

The Dharangadhra People'S Co. Op. Bank Ltd., Dhrangadhra vs. The Dy. Commr. Income Tax, Surendranagar Circle, Surendranagar

In the result, the appeal of the assessee is allowed

ITA 130/RJT/2017[2012-13]Status: DisposedITAT Rajkot18 Dec 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. Nos.130-131/Rjt/2017 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ The Dharangadhra People’S D.C.I.T, Co-Op. Bank Ltd., Surendranagar Circle, Vs. Kalpvarksh, Mandvi Chowk, Surendranagar. Dhrangadhara, Surendranagar Circle, Surendranagar. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaat1192R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri D.M. Rindani, A.R ""यथ" क" ओर से/Respondent By : Shri Anil Kumar, Sr. D.R सुनवाई क" तार"ख / Date Of Hearing 20/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 18/12/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Separate Order Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 01/02/2017, Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 16/02/2015 & 27/11/2015 Relevant To Assessment Years (A.Y.S) 2012-13 & 2013-14 Respectively.

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Anil Kumar, Sr. D.R
Section 139(3)Section 139(4)Section 80

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT "ी राजपाल यादव, "या"यक सद"य एवं "ी वसीम अहमद, लेखा सद"य के सम"। BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.130-131/Rjt/2017 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ The Dharangadhra People’s D.C.I.T, Co-op. Bank Ltd., Surendranagar Circle, Vs. Kalpvarksh, Mandvi Chowk, Surendranagar. Dhrangadhara, Surendranagar Circle, Surendranagar. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAT1192R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अ…

Gilbarco Veeder, Coimbatore vs. DCIT Cir 1(1)(2), Mumbai

In the result, the assessee’s appeal is allowed

ITA 2695/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Sept 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Pawan Singh, Jm

For Appellant: Shri Ketan Ved/Ms. Urvi MehtaFor Respondent: Shri Abhijeet Patanker
Section 119(2)Section 119(2)(b)Section 139(1)Section 143(3)Section 44ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SINGH, JM I.T.A. No.2695/Mum/2017 (Assessment Year: 2011-12) Gilbarco Veeder Root India Private Dy. CIT, Circle-1(1)(2), Limited Mumbai-400 020 SF No. 627/2 628/2, Sector W-4, PDP Coimbatore Campus, Vs. Eachanari Chettipalayam Road, Industrial Estate Post Mallumichampatti, Coimbatore-641 021 PAN/GIR No. AADCG 4992 P (Appellant) (Respondent) : Appellant by : Shri Ketan Ved/Ms. Urvi Mehta Respondent by : Shri Abhijeet Patanker Date of Hearing : 30.08.2018 Date of Pronouncement : 07.09.2018 O R D E R Per Shamim Ya…

Deputy Commissioner of Income-Tax vs. Shri Abhijit Suresh Jadhav, Pune

In the result, the appeal of the Revenue is dismissed

ITA 1612/PUN/2015[2011-12]Status: DisposedITAT Pune06 Jul 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Nikhil PathakFor Respondent: Shri Mukesh Jha, JCIT
Section 139Section 139(1)Section 139(3)Section 139(5)Section 143(3)Section 72Section 80

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA No.1612/PUN/2015 "नधा"रण वष" / Assessment year : 2011-12 The Dy.Commissioner of Income-Tax, Circle 3, Pune. ………. अपीलाथ" / Appellant बनाम v/s Shri Abhijit Suresh Jadhav, ………. ""यथ" / A 9/10, Flat No.4, 2nd Floor, Respondent Garima Apartment, Kanchan Galli, Off Law College Road, Pune – 411 004. PAN : ABAPJ5441P. Assessee by : Shri Nikhil Pathak. Revenue by : Shri Mukesh Jha, JCIT. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Heari…

Principal Commissioner of Income-tax-1 v. Babubhai Ramanbhai Patel (84 Taxmann.com 32) — Cited in 20 Judgments | BharatTax