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

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.

57

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 263Section 143(2)Section 22Section 23Section 23(5)

Issues it is cited on

section 31(3)on money receiptprejudicial to interest of revenuerevision u/s 263on-moneyprincipal commissioner of income-taxnon-application of mindlack of enquiryinadequate enquirysection 263(1)erroneous and prejudicialsection 31

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

Rajshanti Metals Pvt. Ltd., Jamnagar vs. The Pr. Commr. of Income Tax, Jamnagar

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

ITA 176/RJT/2016[2011-12]Status: DisposedITAT Rajkot09 Sept 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 176/Rjt/2016 िनधा"रण वष"/Asstt. Years: 2011-2012 Rajshanti Metals Pvt. Ltd., The Principal Commissioner Of B-42, Gidc, Vs. Income Tax, Shankar Tekri, Jamnagar. Jamnagar.

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT. D.R
Section 133ASection 143(3)Section 263Section 80

…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. 176/Rjt/2016 िनधा"रण वष"/Asstt. Years: 2011-2012 Rajshanti Metals Pvt. Ltd., The Principal Commissioner of B-42, GIDC, Vs. Income Tax, Shankar Tekri, Jamnagar. Jamnagar. PAN: AABCR0211Q Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Sanjeev Jain, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 30/06/2022 घोषणा क" तारीख /Date of Pronouncement: 09/09/2022 आदेश/O R D E R PER BENCH: The captioned appeal…

Shiv Shakti Ginning and Pressing Pvt. Ltd, Adipur Kutch vs. The PCIT, Rajkot-1, Rajkot

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

ITA 102/RJT/2022[2017-18]Status: DisposedITAT Rajkot07 Sept 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 102/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S Shiv Shakti Ginning & Pressing The Principal Commissioner Private Limited, Vs. Of Income Tax, Plot No.1, Ward No.1/B, Rajkot-1, Opp. Aum Mandir, Rajkot. Industrial Area, Adipur-370205 (Gujarat)

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev jain, CIT. D.R
Section 143(3)Section 263Section 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. 102/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/s Shiv Shakti Ginning and Pressing The Principal Commissioner Private Limited, Vs. of Income Tax, Plot No.1, Ward No.1/B, Rajkot-1, Opp. AUM Mandir, Rajkot. Industrial Area, Adipur-370205 (Gujarat) PAN: AALCS2989L Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Sanjeev jain, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 29/06/2022 घोषणा क" तारीख /Dat…

Vinay Infratech Pvt Ltd, Rajkot vs. The PCIT, Rajkot-1, Rajkot

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

ITA 101/RJT/2022[2017-18]Status: DisposedITAT Rajkot07 Sept 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 101/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S Vinay Infratech Pvt. Ltd., The Principal Commissioner Of 110-112, Silver Chamber, Vs. Income Tax, Tagore Road, Rajkot-1, Rajkot. Rajkot.

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT.D.R
Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ 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. 101/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/s Vinay Infratech Pvt. Ltd., The Principal Commissioner of 110-112, Silver Chamber, Vs. Income Tax, Tagore Road, Rajkot-1, Rajkot. Rajkot. PAN: AADCV4950C (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Aarsi Prasad, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 06/07/2022 घोषणा क" तारीख /Date of Pronouncement: 07/09/2022 आदेश/O R…

M/S. Infinity Transport Soluation P. Ltd. Rajkot, Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 137/RJT/2022[2017-18]Status: DisposedITAT Rajkot10 Aug 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 137/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S. Infinity Transoft Solution The Principal Commissioner Of Pvt. Ltd., Vs. Income Tax-1, Infinity House P-9, Rajkot. Vishwakarma Society, Near Vavdi Water Tank, 150 Feet Ring Road, Rajkot-360004. Pan: Aadc15680G

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT.D.R
Section 142(1)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ 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. 137/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/s. Infinity Transoft Solution The Principal Commissioner of Pvt. Ltd., Vs. Income Tax-1, Infinity House P-9, Rajkot. Vishwakarma Society, Near Vavdi Water Tank, 150 Feet Ring Road, Rajkot-360004. PAN: AADC15680G (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Sanjeev Jain, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 01/07/2022 घो…

Rishi Kiran Logistics Private Limited, Kachchh vs. The PCIT, Rajkot-1, Rajkot

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

ITA 136/RJT/2022[2017-18]Status: DisposedITAT Rajkot10 Aug 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 136/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S. Rishi Kiran Logistics Pvt. Ltd., The Principal Commissioner Of Plot No.8, Vs. Income Tax, Opp. Post Office, Rajkot-1, Gandhidham, Rajkot. Kutch-370201. Pan: Aadcr4880P

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, CIT.D.R
Section 142(1)Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ 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. 136/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/s. Rishi Kiran Logistics Pvt. Ltd., The Principal Commissioner of Plot No.8, Vs. Income Tax, Opp. Post Office, Rajkot-1, Gandhidham, Rajkot. Kutch-370201. PAN: AADCR4880P (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Sanjeev Jain, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 01/07/2022 घोषणा क" तारीख /Date of Pronouncement: 10/0…

M/S. Perth Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

In the result, appeal filed by assessee is allowed

ITA 191/RJT/2019[2015-16]Status: DisposedITAT Rajkot29 Jul 2022AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 191/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2015-2016 M/S. Perth Ceramic Pvt. Ltd., The Principal Commissioner Of At. Unchi Mandal, Vs. Income Tax-3, Opp. 66 Kva Sub Station, Rajkot. Morbi-363641. Pan: Aahcp6296P

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Aarsi Prasad, CIT.D.R
Section 143(2)Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण, राजकोट "ायपीठ 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. 191/Rjt/2019 िनधा"रण वष"/Asstt. Years: 2015-2016 M/s. Perth Ceramic Pvt. Ltd., The Principal Commissioner of At. Unchi Mandal, Vs. Income Tax-3, Opp. 66 Kva Sub Station, Rajkot. Morbi-363641. PAN: AAHCP6296P (Applicant) (Respondent) 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: 29/07/2022 आदेश/O…

Shri Rahul Dharmendra Shah, Ahmedabad vs. The Pr. CIT-5, Ahmedabad

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

ITA 75/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad20 Jul 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos. 75/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Rahul Dharmendra Shah, The Principal Commissioner 14, Chandra Prakash Society, Vs. Of Income Tax-5, Vibhag-2, Kankariya, Ahmedabad. Ahmedabad-380022. Pan: Cqjps5772C

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Vijay Kumar Jaiswal, Sr. DR
Section 10(38)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 75/AHD/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Rahul Dharmendra Shah, The Principal Commissioner 14, Chandra Prakash Society, Vs. of Income Tax-5, Vibhag-2, Kankariya, Ahmedabad. Ahmedabad-380022. PAN: CQJPS5772C And आयकर अपील सं./ITA Nos. 72/AHD/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Shri Dharmendra Champaklal The Principal Commissioner Shah, Vs. of Income Tax-5, 14, Chandra Prakash Society, Ahmedabad. Vibhag-…

Shri Dharmendra Champaklal Shah, Ahmedabad vs. The Pr.CIT-5, Ahmedabad

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

ITA 72/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad20 Jul 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos. 75/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Rahul Dharmendra Shah, The Principal Commissioner 14, Chandra Prakash Society, Vs. Of Income Tax-5, Vibhag-2, Kankariya, Ahmedabad. Ahmedabad-380022. Pan: Cqjps5772C

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Vijay Kumar Jaiswal, Sr. DR
Section 10(38)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 75/AHD/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Rahul Dharmendra Shah, The Principal Commissioner 14, Chandra Prakash Society, Vs. of Income Tax-5, Vibhag-2, Kankariya, Ahmedabad. Ahmedabad-380022. PAN: CQJPS5772C And आयकर अपील सं./ITA Nos. 72/AHD/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Shri Dharmendra Champaklal The Principal Commissioner Shah, Vs. of Income Tax-5, 14, Chandra Prakash Society, Ahmedabad. Vibhag-…

M/S. Orbit Ceratiles P. Ltd., Morbi vs. The Pr. CIT-1, Rajkot

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

ITA 103/RJT/2022[2017-18]Status: HeardITAT Rajkot01 Jul 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./I.T.A. No.103/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18)

For Appellant: Shri Mehul RanuraFor Respondent: Shri Sanjeev Jain, CIT. D.R
Section 142(1)Section 143(3)Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.103/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18) M/s. Orbit Ceratiles Pvt. Ltd., Pr.C.I.T., बनाम/ 08 A National Highway, Rajkot. Vs. Opp. GEB Sub Station, Lalpar, Morbi-363642. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACO5462D (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Mehul Ranura ""यथ" क" ओर से/Respondent by : Shri Sanjeev Jain, CIT. D.R. सुनवाई क" तार"ख…

Pramukh Realty, Junagadh vs. The PCIT, Rajkot-1, Rajkot

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

ITA 93/RJT/2022[2017-18]Status: HeardITAT Rajkot30 Jun 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./I.T.A. No.93/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18)

For Appellant: Shri Mehul RanpuraFor Respondent: Shri Sanjeev Jain, CIT. D.R
Section 142(1)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.93/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18) M/s. Pramukh Realty, Pr.C.I.T., बनाम/ Shop No.05, Rajkot. Vs. First Floor, City Centre, Opp. New Collector Office, B/H Sardar Baug, Junagadh-362001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAPFP9723L (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Mehul Ranpura ""यथ" क" ओर से/Respondent by : Shri Sanjeev Jain, CIT.…

Vanraj Protein Industries, Junagadh vs. The PCIT, Rajkot-1, Rajkot

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

ITA 104/RJT/2022[2017-18]Status: HeardITAT Rajkot29 Jun 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./I.T.A. No.104/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18)

For Appellant: Shri Mehul RanuraFor Respondent: Shri Sanjeev Jain, CIT. D.R
Section 142(1)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.104/Rjt/2022 ("नधा"रण वष" / Assessment Year 2017-18) M/s. Vanraj Protein Industries, Pr.C.I.T., बनाम/ 1782, GIDC-II, Rajkot. Vs. Dolatpara, Junagadh-362001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADFV4770D (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri Mehul Ranura ""यथ" क" ओर से/Respondent by : Shri Sanjeev Jain, CIT. D.R. सुनवाई क" तार"ख / Date of Hearing 27/06…

Sandip Kanubhai Patel, Ahmedabad vs. The Pr.CIT-3, Ahmedabad

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

ITA 104/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad10 Jun 2022AY 2017-18

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 104/Ahd/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Sandip Kanubhai Patel, Principal Commissioner Of Avirat House, Vs. Income Tax-3, Nr. Science City, Ahmedabad. Sola Science City Road, Sola, Ahmedabad.

For Appellant: Shri Parin Shah, A.RFor Respondent: Shri Alok Kumar, CIT. D.R
Section 11Section 143(3)Section 54B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 104/AHD/2022 िनधा"रण वष"/Asstt. Year:2017-2018 Sandip Kanubhai Patel, Principal Commissioner of Avirat House, Vs. Income Tax-3, Nr. Science City, Ahmedabad. Sola Science City Road, Sola, Ahmedabad. PAN: AGLPP6991J (Applicant) (Respondent) Assessee by : Shri Parin Shah, A.R Revenue by : Shri Alok Kumar, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 25/05/2022 घोषणा क" तारीख /Date of Pronouncement: 24/06/2022 आदे…

Shri Purav Dahyabhai Patel, Ahmedabad vs. The Pr. CIT-1, Ahmedabad

In the result both the appeals of the assessees are allowed

ITA 364/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad31 May 2022AY 2015-16

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 364/Ahd/2020 िनधा"रण वष"/Asstt. Year:2015-2016 Purav Dahyabhai Patel, Pr. C.I.T-1, 10, Vrundavan Bungalows Part-3, Vs. Ahmedabad. Thaltej-Shilaj Road, Thaltej, Ahmedabad-380059. Pan: Bejpp7846B

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri Alok Kumar, CIT. D.R
Section 10(38)Section 143Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 364/AHD/2020 िनधा"रण वष"/Asstt. Year:2015-2016 Purav Dahyabhai Patel, Pr. C.I.T-1, 10, Vrundavan Bungalows Part-3, Vs. Ahmedabad. Thaltej-Shilaj Road, Thaltej, Ahmedabad-380059. PAN: BEJPP7846B (Applicant) (Respondent) Assessee by : Shri S.N. Divatia, A.R Revenue by : Shri Alok Kumar, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 25/05/2022 घोषणा क" तारीख /Date of Pronouncement: 31/05/2022 आदेश/O R D E R PER WA…

Lalitadevi N. Tibrewala, Ahmedabad vs. The Pr. CIT, Ahmedabad

In the result, the appeal of the assessee is dismissed as infructuous

ITA 318/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 318/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner Of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. Pan: Aappt0073M

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri A.P. Singh, CIT, D.R with Shri V.K. Singh, Sr. D.R
Section 263Section 54

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 318/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, Pr. Commissioner of 6, Professor Colony, Vs. Income Tax, Nr. Vijay Cross Roads, Ahmedabad-5 Navrangpura, Ahmedabad-380009. PAN: AAPPT0073M & आयकर अपील सं./ITA No. 670/AHD/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 Lalitadevi N. Tibrewala, I.T.O., 6, Professor Colony, Vs. Ward-5(2)(5), Nr. Vijay Cross Roads, Ahmedabad. Navrangpura, Ahmedabad-38…

Aditya Gopal Export Private Limited, Chennai vs. Pr. Commr. Income Tax, Jamnagar

In the result, the appeal of the assessee is allowed

ITA 132/RJT/2018[2014-15]Status: DisposedITAT Rajkot29 Apr 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedअपील सं./Ita No.132/Rjt/2018 िनधा"रण वष"/Asstt. Year: 2014-2015 M/S Aditya Gopal Exports Pvt. The Principal Commissioner Ltd. Vs. Of Income-Tax, No.6/20, Rukmani Street, Jamnagar West Mambalam, Chennai-600033. (Tamilnadu) Pan: Aacca3014H

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri K.K. Oza, CIT. D.R
Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER अपील सं./ITA No.132/Rjt/2018 िनधा"रण वष"/Asstt. Year: 2014-2015 M/s Aditya Gopal Exports Pvt. The Principal Commissioner Ltd. Vs. of Income-tax, No.6/20, Rukmani Street, Jamnagar West Mambalam, Chennai-600033. (Tamilnadu) PAN: AACCA3014H (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri K.K. Oza, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 11/04/2022 घोषणा क" तारी…

Kavita Jayeshkumar Kotak, Ahmedabad vs. The Pr. CIT (Central), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 54/AHD/2021[2014-15]Status: DisposedITAT Ahmedabad28 Apr 2022AY 2014-15
For Appellant: Shri Nupur Shah, A.R. &For Respondent: Shri Sushil Kumar Madhu, CIT-D.R
Section 10(38)Section 114Section 132Section 142(1)Section 153ASection 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 54 /Ahd/2021 Assessment Year 2014-15 Kavita Jayeshkumar PCIT(Central), Kotak, Ahmedabad Ahmedabad PAN: AHPPK2082E Vs (Respondent) (Appellant) Assessee by: Shri Nupur Shah, A.R. & Shri Dhiren Shah, A.R. Revenue by: Shri Sushil Kumar Madhu, CIT-D.R. Date of hearing : 01-03-2022 Date of pronouncement : 28-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against…

Pravinbhai Kanubhai Desai, Ahmedabad vs. Pr. CIT, Ahmedabad

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

ITA 692/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2013-14

Bench: Shri Waseem Ahmed & Ms Suchitra Kambleआयकर अपील सं./Ita No. 692/Ahd/2018 िनधा"रण वष"/Asstt. Year:2013-2014 Pravinbhai Kanubhai Desai, Principal Commissioner Of 64, Prernapark Society, Vs. Income Tax-6, Nr. Gor Nakuva, Ahmedabad. Maninagar, Ahmedabad.

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri Vijay Kumar Jaiswal, C.I.T D.R
Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./ITA No. 692/AHD/2018 िनधा"रण वष"/Asstt. Year:2013-2014 Pravinbhai kanubhai Desai, Principal Commissioner of 64, Prernapark Society, Vs. Income Tax-6, Nr. Gor naKuva, Ahmedabad. Maninagar, Ahmedabad. PAN: ABLPD2694K (Applicant) (Respondent) Assessee by : Shri S.N. Divatia, A.R Revenue by : Shri Vijay Kumar Jaiswal, C.I.T D.R सुनवाई क" तारीख/Date of Hearing : 06/04/2022 घो…