Principal Commissioner of Income-tax-2, Meerut v. Canara Bank Securities Ltd.

Q: How many judgments cite Principal Commissioner of Income-tax-2, Meerut v. Canara Bank Securities Ltd.?

57 judgments on BharatTax cite Principal Commissioner of Income-tax-2, Meerut v. Canara Bank Securities Ltd. (114 Taxmann.com 545), spanning 2022 to 2025.

Q: Which sections of the Income Tax Act does Principal Commissioner of Income-tax-2, Meerut v. Canara Bank Securities Ltd. come up under?

It is most often cited in judgments turning on Section 142(1), Section 143(3), Section 263, Section 143(2), Section 22, Section 23.

114 Taxmann.com 545Supreme Court of India2020#1992 most cited

What is Principal Commissioner of Income-tax-2, Meerut v. Canara Bank Securities Ltd. authority for?

Property held as stock-in-trade is not assessable under the head 'Income from House Property' (Section 23). An Assessing Officer's decision not to tax such income, when supported by inquiry, typically cannot be considered erroneous and prejudicial under Section 263.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Canara Bank Securities · Section 263 · Section 23 · stock-in-trade · income from house property · erroneous and prejudicial · inadequate inquiry · PCIT revision · 114 Taxmann.com 545

Sections most often in play

Section 142(1)Section 143(3)Section 263 Section 143(2)Section 22 Section 23 Section 23(5)

Issues it is cited on

section 31(3)on money receipt prejudicial to interest of revenue revision u/s 263 on-money principal commissioner of income-tax non-application of mind lack of enquiry inadequate enquiry section 263(1)erroneous and prejudicial section 31

Judgments citing Principal Commissioner of Income-tax-2, Meerut v. Canara Bank Securities Ltd.

Smt Anupama Asswa, Indore vs. The PCIT-1, Indore

In the result, assessee’s appeal is allowed

ITA 59/IND/2022[2017-18]Status: DisposedITAT Indore24 Jan 2023AY 2017-18

Bench: Ms. Madhumita Roy, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं. / I.T.A. No. 59/Ind/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Smt. Anupama Asawa, Pcit-I, बनाम/ Indore Indore Vs.

For Appellant: Shri S.N. Agrawal & ShriFor Respondent: 20.09.2022 & 19.12.2022

Section 142Section 143(2)Section 143(3)Section 263Section 54BSection 54F

…Anupama Asawa 1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER आयकर अपील सं. / I.T.A. No. 59/Ind/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Smt. Anupama Asawa, PCIT-I, बनाम/ Indore Indore Vs. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AIHPA 0322 N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/Appellant by : Shri S.N. Agrawal & Shri Bhavesh Agrawal, CAs Shri P.K. Mishra & ""यथ" क" ओर से / Shri P.K. Mitra, CIT-DRs Respondent by : 20.09.2022 & 19.12.2022 सुनवाई की तारीख/Date of Hearing घोषणा क" तार…

Shri Umesh Kumar Agrawal, Tilak Bhawan, Harda vs. PCIT-1, Bhopal

ITA 87/IND/2022[2017-18]Status: DisposedITAT Indore20 Jan 2023AY 2017-18

Bench: Shri Chandra Mohal Garg & Shrib.M. Biyaniassessment Year: 2017-18 Shri Umesh Kumar Agrawal, Pr. Cit-1, बनाम/ Harda Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Adypa 9036 B Assesseeby Shri S.N. Agrawal & Pankaj Mogra, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 17.11.2022 Date Of Pronouncement 20.01.2023

Section 143(3)Section 263

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAL GARG, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Shri Umesh Kumar Agrawal, Pr. CIT-1, बनाम/ Harda Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: ADYPA 9036 B Assesseeby Shri S.N. Agrawal & Pankaj Mogra, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 17.11.2022 Date of Pronouncement 20.01.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 08.03.2022passed by learned Pr. Commissioner of Income-Tax-1,Bh…

Shabana Bee, Indore vs. The ITO 3(3), Indore

ITA 19/IND/2022[2017-18]Status: DisposedITAT Indore20 Jan 2023AY 2017-18

Bench: Shri Chandra Mohan Garg & Shrib.M. Biyaniassessment Year: 2017-18 Shabana Bee, Pcit-1, 786, Vishwas Indore बनाम/ Nagarbanzari, Vs. Pithampur (Appellant / Assessee) (Respondent / Revenue) Pan: Asfpb 7940 R Assessee By Shri Subhash Chandra Jain, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.11.2022 Date Of Pronouncement 20.01.2023

Section 142(1)Section 143(2)Section 143(3)Section 263

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Shabana Bee, PCIT-1, 786, Vishwas Indore बनाम/ NagarBanzari, Vs. Pithampur (Appellant / Assessee) (Respondent / Revenue) PAN: ASFPB 7940 R Assessee by Shri Subhash Chandra Jain, AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 10.11.2022 Date of Pronouncement 20.01.2023 आदेश/O R D E R Per B.M.Biyani, A.M.: Feeling aggrieved by revision-order dated 27.01.2022passed by learned Pr. Commissioner of Income-T…

Shri Khalid Aman, Bhopal vs. The PCIT-2, Bhopal

ITA 225/IND/2021[2014-15]Status: DisposedITAT Indore10 Jan 2023AY 2014-15

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Shri Khalid Aman, Pr. Cit-2 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aarpa 4443 L Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri P.K. Mitra, Cit- Dr Date Of Hearing 17.10.2022 Date Of Pronouncement 10.01.2023

Section 147Section 148Section 263Section 56(2)(vii)

…आयकरअपील"यअ"धकरण,इंदौर"यायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2014-15 Shri Khalid Aman, Pr. CIT-2 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: AARPA 4443 L Assessee by Ms. Nisha Lahoti, AR Revenue by Shri P.K. Mitra, CIT- DR Date of Hearing 17.10.2022 Date of Pronouncement 10.01.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 24.02.2020 passed by Ld. Pr. Commissioner of Income-Tax (…

Mojilal Rajput, Shujalpur Mandi vs. ITO, Shajapur

In the result, assessee’s appeal is allowed

ITA 21/IND/2022[2009-10]Status: DisposedITAT Indore06 Dec 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Rajesh Mehta & Shri ApurvaFor Respondent: Shri P.K. Mitra, CIT-DR

Section 142(1)Section 143Section 143(3)Section 148Section 263Section 44ASection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.20&21/Ind/2022 (Assessment Year: 2009-10) Mojilal Rajput Vs. ITO C.A. Rajesh Mehta Shajapur (M.P.) Rajesh Heeralal Mehta & & Company, Chartered PCIT Accountants, 203, Manas Ujjain, (M.P.) Bhawan Extn. 11, RNT Marg, Indore-452001 PAN No.AJQPR6267F (Appellant) .. (Respondent) Appellant by : Shri Rajesh Mehta & Shri Apurva Mehta, A.Rs. Respondent by : Shri P.K. Mitra, CIT-DR Date of Hearing 15.09.2022 Date of Pronouncement…

Mojilal Rajput, Sujalpur Mandi vs. The ITO, Shajapur

In the result, assessee’s appeal is allowed

ITA 20/IND/2022[2009-10]Status: DisposedITAT Indore06 Dec 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Rajesh Mehta & Shri ApurvaFor Respondent: Shri P.K. Mitra, CIT-DR

Section 142(1)Section 143Section 143(3)Section 148Section 263Section 44ASection 80C

Roop Singh Tanwar, Dewas vs. The CIT, Ujjain

In the result, this appeal of assessee is allowed

ITA 52/IND/2020[2009-10]Status: DisposedITAT Indore06 Dec 2022AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2009-10 Shri Roop Singh Tanwar Pcit Dewas Ujjain बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Ajtpt 7633 E Assessee By Shri A.K. Mahajan, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 07.11.2022 Date Of Pronouncement 06.12.2022

Section 143(3)Section 147Section 148Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2009-10 Shri Roop Singh Tanwar PCIT Dewas Ujjain बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: AJTPT 7633 E Assessee by Shri A.K. Mahajan, AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 07.11.2022 Date of Pronouncement 06.12.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 13.03.2019 passed by learned Pr. Commissioner of Income-Tax, Ujjain [“Ld. PCIT…

Venkata Rami Reddy Constructions, Kadapa vs. Asst. Commissioner of Income Tax, Circle-1(1), Kadapa

In the result, appeal filed by the assessee is allowed

ITA 424/HYD/2020[2015-16]Status: HeardITAT Hyderabad29 Nov 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2015-16 Venkata Rami Reddy Vs. A.C.I.T. Constructions, Kadapa Circle 1(1) Pan:Aaofm4106D Kadapa (Appellant) (Respondent) Assessee By: Shri K.A. Sai Prasad, Ca Revenue By: Shri Jeeval Lal Lavidiya, Dr

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Shri Jeeval Lal Lavidiya, DR

Section 143(3)Section 263Section 263(1)Section 40

…ITA 424 of 2020 Venkata Rami Reddy Constructions Kadapa आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench,(Camp : Tirupati) Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2015-16 Venkata Rami Reddy Vs. A.C.I.T. Constructions, Kadapa Circle 1(1) PAN:AAOFM4106D Kadapa (Appellant) (Respondent) Assessee by: Shri K.A. Sai Prasad, CA Revenue by: Shri Jeeval Lal Lavidiya, DR Date of hearing: 24/11/2022 Date of pronouncement: 29/11/2022 ORDER Per Laliet Kumar, J.M This appeal filed by the assessee is directed against the order…

Shri Prashant Agrawal, Bhopal vs. Pr. CIT -I, Bhopal

In the result, assessee’s appeal is allowed

ITA 561/IND/2019[2014-15]Status: DisposedITAT Indore24 Nov 2022AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Ashish Goyal & Shri N. DFor Respondent: Shri P. K. Mitra, CIT.D.R

Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No. 561/Ind/2019 (Assessment Year: 2014-15) Shri Prashant Agrawal Vs. Pr. CIT - 1 E-1/168, Arera Colony, Bhopal (M.P.) Bhopal (M.P.) 462016 PAN No. AATPA4605N (Appellant) .. (Respondent) Appellant by : Shri Ashish Goyal & Shri N. D. Patwa, A.Rs. Respondent by : Shri P. K. Mitra, CIT.D.R. 15.09.2022 Date of Hearing Date of Pronouncement 24.11.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the or…

Shyam Sunder Verma, Bhopal vs. Pr. CIT -2, Bhopal

In the result, the appeal of the assessee is allowed

ITA 993/IND/2019[2015-16]Status: DisposedITAT Indore22 Nov 2022AY 2015-16

For Appellant: NoneFor Respondent: Shri P.K. Mitra, CIT-D.R

Section 194CSection 263Section 26A

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER AND SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2015-16 Shyam Sunder Verma, Pr. Commissioner of 102-A, Sector-A, Income Tax-2, Industrial Area, Vs Bhopal Govindpura, Bhopal (Respondent) PAN: AALPV2213P (Appellant) Assessee by: None Revenue by: Shri P.K. Mitra, CIT-D.R. Date of hearing : 29-08-2022 Date of pronouncement : 22 -11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2015-16, arises from order of the…

M/S J.C.Sharma & Sons, Bhopal vs. Pr CIT -2, Bhopal

In the result, this appeal of assessee is allowed

ITA 299/IND/2020[2015-16]Status: DisposedITAT Indore14 Nov 2022AY 2015-16

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2015-16 M/S. J.C. Sharma & Sons Pr. Cit -2 बनाम Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. Pan: Aaefj 6447 L Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Ms. Simran Bhuller, Cit-Dr Date Of Hearing 29.09.2022 Date Of Pronouncement 14.11.2022 आदेश / O R D E R

Section 143(2)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2015-16 M/s. J.C. Sharma & Sons Pr. CIT -2 बनाम Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) /Vs. PAN: AAEFJ 6447 L Assessee by Shri Ashish Goyal & Shri N.D. Patwa, ARs Revenue by Ms. Simran Bhuller, CIT-DR Date of Hearing 29.09.2022 Date of Pronouncement 14.11.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 29.08.2019 passed by learned Pr. Commissioner of Income…

M/S. Yatharth Infrastructures (P) Ltd., Ujjain vs. Pr. CIT, Ujjain

In the result, assessee’s appeal is allowed

ITA 532/IND/2019[2014-15]Status: DisposedITAT Indore10 Nov 2022AY 2014-15

Bench: Ms. Madhumita Roy, Judicial Memebr & Shri Bhagirath Mal Biyani

For Appellant: Shri Parth Jhavar, ARs

Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER आयकर अपील सं. / I.T.A. No. 532/Ind/2019 ("नधा"रण वष" / Assessment Year : 2014-15) M/s. Yatharth बनाम/ Pr. Commissioner of Infrastructure Pvt. Ltd. Income Tax Vs. 38, Vidhya Nagar, Indore Ujjain, Madhya Pradesh - Road, Ujjain, Madhya 456010 Pradesh 456010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACY3213E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Santosh Deshmukh & अपीलाथ" ओर से/Appellant by : Shri Parth Jhavar, ARs. Shri P. K. Mitra, CIT.DR ""यथ" क" ओर…

Zahurahmed Abdulpazzak Valjiwala, Himmatnagar vs. The Pr. CIT-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 76/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad10 Nov 2022AY 2017-18

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Alok Kumar, CIT-D.R

Section 143(3)Section 263Section 40Section 43B

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Zahurahmed Abdulrazzak Pr. CIT-1, Valjiwala, C/o Raj Deep Ahmedabad Tours & Travels, Hajipura, Vs (Respondent) Himatnagar, Himatnagar-383001, Gujarat PAN: ABRPV6517D (Appellant) Assessee by: Shri Sunil Talati, A.R. Revenue by: Shri Alok Kumar, CIT-D.R. Date of hearing : 26-09-2022 Date of pronouncement : 10-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the Pri…

M/S Metro Development, Mumbai vs. PCIT -27, Mumbai

In the result, appeal of the assessee is allowed

ITA 635/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Oct 2022AY 2017-18

Section 133(6)Section 142(1)Section 143(2)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Metro Development Vs. Pr. Commissioner of Plot No.2, 3rd Floor Income Tax, Mumbai – 27 Room No.401, 3rd Floor The Ambiance Court 6th Tower,VSRCCL Unit No.302, Sector 19D Vashi, Vashi, Navi Mumbai – 400 Navi Mumbai – 400 703 703 PAN/GIR No.AAUFM1259R (Appellant) .. (Respondent) Assessee by Ms. Ritika Agarwal Revenue by Shri T. Shankar Date of Hearing 27/09/2022 Date of Pronouncement 31/10/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.635/Mum/2022 fo…

Jabbar Khan, Dewas vs. CIT, Ujjain

In the result, this appeal of assessee is allowed

ITA 136/IND/2020[2009-10]Status: DisposedITAT Indore20 Oct 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2009-10 Jabbar Khan, Pr. Cit, Village-Siya, Tehsil-Dewas बनाम/ Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Cndpk 0362 H Assessee By Shri Ashok Mahajan, Ar Revenue By None Date Of Hearing 26.09.2022 Date Of Pronouncement 20.10.2022

Section 143(3)Section 147Section 148Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2009-10 Jabbar Khan, Pr. CIT, Village-Siya, Tehsil-Dewas बनाम/ Ujjain Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: CNDPK 0362 H Assessee by Shri Ashok Mahajan, AR Revenue by None Date of Hearing 26.09.2022 Date of Pronouncement 20.10.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-Order dated 13.03.2019 passed by learned Pr. Commissioner of Income-Tax, Ujjain [“Ld. PCIT”] u/s 263…

M/S. Emboza Granito Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

In the result, appeal filed by assessee is allowed

ITA 240/RJT/2019[2016-17]Status: DisposedITAT Rajkot30 Sept 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 240/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2016-2017

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R

Section 143Section 143(3)Section 263Section 32ASection 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 240/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2016-2017 M/s Emboza Granito Pvt. Ltd., The Principal Commissioner of Survey No.239/241/241, Vs. Income-tax-3, Sartanpar Road, Rajkot. At. Matel, Dist. Morbi. PAN: AAECE0061G Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Aarsi Prasad, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 07/07/2022 घोषणा क" तारीख /Date of Pronouncement: 03/10/2022 आदेश/O R D E R PER…

Suresh Chand Gupta, Gandhidham vs. Pr. CIT, Rajkot-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 43/RJT/2022[2017-18]Status: DisposedITAT Rajkot28 Sept 2022AY 2017-18

Bench: The Hearing Of Appeal.”

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT-D.R

Section 10Section 143(3)Section 14ASection 263Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year: 2017-18 Shri Sureshchand Gupta The Pr. Commissioner of Plot No. 8, Sector-8, Income Tax, Rajkot-1, Vs Kiran House, Gandhidham Aayakar Bhawan, Race (Kutch), Gujarat-370201 Course Ring Road, Rajkot-360001 PAN: ABZPG6744K (Appellant) (Respondent) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri Sanjeev Jain, CIT-D.R. Date of hearing : 08-07-2022 Date of pronouncement : 28-09-2022 आदेश/ORDER PER BENCH:- This appeal has been filed by the Ass…

Shri Manoj B. Mansukhani, Rajkot-Gujarat vs. The Pr. Commissioner of Income Tax-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 50/RJT/2022[2017-18]Status: DisposedITAT Rajkot21 Sept 2022AY 2017-18

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Aarsi Prasad, CIT-DR

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Shri Manoj Bhagwan Principal Commissioner Mansukhani, of Income Tax, Rajkot-1 Plot No. 113-116, Vs (Respondent) Rishi House, Industrial Area Ward No. 6, Gandhidham-Kutch-370201 PAN: ABCPM8333P (Appellant) Assessee by: Shri Kalpesh Doshi, A.R. Revenue by: Shri Aarsi Prasad, CIT-DR Date of hearing : 04-07-2022 Date of pronouncement : 21-09-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2017-18, arises from order of the P…

The Rajkot Nagrik Sahakari Bank Ltd. Rajkot, Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 65/RJT/2022[2017-18]Status: DisposedITAT Rajkot14 Sept 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 65/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 Rajkot Nagrik Sahakari Bank Ltd. The Principal Commissioner Of Sanghavi & Co. Vs. Income Tax, Chartered Accountants, Range-1, “Prasham”, 4Th Floor, Rajkot. Near Bilkha Plaza, Kasturba Road, Rajkot-360001. Pan: Aaaar2912F

For Appellant: Shri Gaurang Sanghvi, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R

Section 142(1)Section 143(3)Section 14ASection 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 65/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 Rajkot Nagrik Sahakari Bank Ltd. The Principal Commissioner of Sanghavi & Co. Vs. Income Tax, Chartered Accountants, Range-1, “Prasham”, 4th Floor, Rajkot. Near Bilkha Plaza, Kasturba Road, Rajkot-360001. PAN: AAAAR2912F Assessee by : Shri Gaurang Sanghvi, A.R Revenue by : Shri Aarsi Prasad, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 06/07/2022 घोषणा क" तारीख…

M/S Premji Valji & Sons, Rajkot-Gujarat vs. The Pr. CIT-1, Rajkot

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

ITA 125/RJT/2022[2017-18]Status: DisposedITAT Rajkot09 Sept 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 125/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S Premji Valji & Sons, The Principal Commissioner Of “Kuvarjibhai Tower”, Vs. Income Tax, Palace Road, Rajkot-1, Rajkot. Rajkot. Pan: Aacfp7696K

For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R

Section 143(3)Section 263Section 269S

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E- COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 125/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/s Premji Valji & Sons, The Principal Commissioner of “Kuvarjibhai Tower”, Vs. Income Tax, Palace Road, Rajkot-1, Rajkot. Rajkot. PAN: AACFP7696K Assessee by : Shri R.D. Lalchandani, A.R Revenue by : Shri Aarsi Prasad, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 04/07/2022 घोषणा क" तारीख /Date of Pronouncement: 09/09/…