Principal Commissioner of Income-tax v. Karina Airlines International Ltd.

165 Taxmann.com 421High Court2024#1880 most cited

What is Principal Commissioner of Income-tax v. Karina Airlines International Ltd. authority for?

For assessments under Section 153C concerning a non-searched person, the date of recording the satisfaction becomes the date of search for that other person. The satisfaction recorded under Section 153C is the cornerstone for initiating proceedings, with the physical transmission of documents merely aiding the opinion formation.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Also referred to as

PCIT v. Karina Airlines International Ltd. · Section 153C · search assessment · non-searched person · other person · date of search · date of satisfaction · limitation period · Finance Act 2017

Sections most often in play

Section 153CSection 143(2)Section 143(3)Section 132(1)Section 142(1)Section 153DSection 153ASection 132

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 18section 149(1)(b)statement under section 132(4)

Judgments citing Principal Commissioner of Income-tax v. Karina Airlines International Ltd.

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

ITA 1260/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18
Section 132Section 153CSection 250Section 80G

…{ "clean_text": "आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n'C' BENCH: CHENNAI\nश्री एबी टी. वर्की, न्यायिक सदस्य एवं\nश्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष\nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआयकर अपीलसं./ITA Nos.1254, 1255, 1258, 1260/Chny/2025\nनिर्धारणवर्ष/Assessment Years: 2014-15 to 2017-18\nThe DCIT,\nCentral Circle-2(2),\nChennai.\n(अपीलार्थी/Appellant)\nv. M/s. Southern Agrifurane\nIndustries Pvt Ltd.,\nMGM Centre No.1,\nDr. Radhakrishnan Salai,\n9th Cross Street,\nMylapore,\nChennai - 600 004.\n[PAN: AAGCS 97…

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

ITA 1255/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16
Section 132Section 153CSection 250Section 80G

…{ "clean_text": "आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n'C' BENCH: CHENNAI\nश्री एबी टी. वर्की, न्यायिक सदस्य एवं\nश्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष\nBEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआयकर अपीलसं./ITA Nos.1254, 1255, 1258, 1260/Chny/2025\nनिर्धारणवर्ष/Assessment Years: 2014-15 to 2017-18\nThe DCIT,\nCentral Circle-2(2),\nChennai.\n(अपीलार्थी/Appellant)\nv. M/s. Southern Agrifurane\nIndustries Pvt Ltd.,\nMGM Centre No.1,\n9th Cross Street,\nDr. Radhakrishnan Salai,\nMylapore,\nChennai - 600 004.\n[PAN: AAGCS 97…

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1254/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1254, 1255, 1258, 1260/Chny/2025 िनधा"रणवष"/Assessment Years: 2014-15 to 2017-18 v. M/s. Southern Agrifurane – The DCIT, Central Circle-2(2), Industries Pvt Ltd., Chennai. MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos…

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1238/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1254, 1255, 1258, 1260/Chny/2025 िनधा"रणवष"/Assessment Years: 2014-15 to 2017-18 v. M/s. Southern Agrifurane – The DCIT, Central Circle-2(2), Industries Pvt Ltd., Chennai. MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos…

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the

ITA 1237/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- V. The Dcit, Industries Pvt Ltd Central Circle-2(2), Chennai. Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement (प्रत्यर्थी/Respondent) : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 to 2017-18 The DCIT, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) v. M/s. Southern Agrifurane Industries Pvt Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर अपील…

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the

ITA 1235/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 to 2017-18 The DCIT, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) v. M/s. Southern Agrifurane Industries Pvt Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर अपील…

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

ITA 1233/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 to 2017-18 The DCIT, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) v. M/s. Southern Agrifurane Industries Pvt Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर अपील…

P.P. JEWELLERS PVT. LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-25, NEW DELHI

ITA 3832/DEL/2023[2013-14]Status: DisposedITAT Delhi30 May 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2013-14 Dcit, Vs P.P. Jewellers Pvt. Ltd., Central Circle-25, H.05, Pp Tower, New Delhi. Netaji Subhash Place, Pitampura, Delhi. Pan: Aaacp0874G Assessment Year: 2013-14 Assessment Year : 2013-14 P.P. Jewellers Pvt. Ltd., Dcit, H.05, Pp Tower, Central Circle-25, Netaji Subhash Place, New Delhi Pitampura, Delhi. Pan: Aaacp0874G (Appellant) (Respondent) Assessee By : Shri S.S. Nagar, Ca Revenue By : Ms Suman Malik, Cit-Dr Date Of Hearing : 29.05.2025 Date Of Pronouncement : 30.05.2025 Order Per Anubhav Sharma, Jm:

For Appellant: Shri S.S. Nagar, CAFor Respondent: Ms Suman Malik, CIT-DR
Section 143(3)Section 153C

…rson, the question of pendency and abatement of the proceedings of assessment or reassessment to the six assessment years will be examined with reference to such date." 3.1 Further the Hon'ble Delhi High Court, PCIT Vs Karina Airlines International Ltd((2024) 165 Taxmann.com 421 (Delhi) has held that the date of recording of the satisfaction in the case of the non-searched person qua the searched person becomes date of search in the case of other person [the assessee in the present case] as follows:- "20. It thus becomes apparent that it is the satisfaction arrived at under Section 153C which constitutes the corn…

DCIT, NEW DELHI vs. M/S. P.P. JEWELLERS PVT. LTD., DELHI

ITA 1709/DEL/2015[2013-14]Status: DisposedITAT Delhi30 May 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2013-14 Dcit, Vs P.P. Jewellers Pvt. Ltd., Central Circle-25, H.05, Pp Tower, New Delhi. Netaji Subhash Place, Pitampura, Delhi. Pan: Aaacp0874G Assessment Year: 2013-14 Assessment Year : 2013-14 P.P. Jewellers Pvt. Ltd., Dcit, H.05, Pp Tower, Central Circle-25, Netaji Subhash Place, New Delhi Pitampura, Delhi. Pan: Aaacp0874G (Appellant) (Respondent) Assessee By : Shri S.S. Nagar, Ca Revenue By : Ms Suman Malik, Cit-Dr Date Of Hearing : 29.05.2025 Date Of Pronouncement : 30.05.2025 Order Per Anubhav Sharma, Jm:

For Appellant: Shri S.S. Nagar, CAFor Respondent: Ms Suman Malik, CIT-DR
Section 143(3)Section 153C

…rson, the question of pendency and abatement of the proceedings of assessment or reassessment to the six assessment years will be examined with reference to such date." 3.1 Further the Hon'ble Delhi High Court, PCIT Vs Karina Airlines International Ltd((2024) 165 Taxmann.com 421 (Delhi) has held that the date of recording of the satisfaction in the case of the non-searched person qua the searched person becomes date of search in the case of other person [the assessee in the present case] as follows:- "20. It thus becomes apparent that it is the satisfaction arrived at under Section 153C which constitutes the corn…

M/S P.P. JEWELLERS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

ITA 1652/DEL/2015[2013-14]Status: DisposedITAT Delhi30 May 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2013-14 Dcit, Vs P.P. Jewellers Pvt. Ltd., Central Circle-25, H.05, Pp Tower, New Delhi. Netaji Subhash Place, Pitampura, Delhi. Pan: Aaacp0874G Assessment Year: 2013-14 Assessment Year : 2013-14 P.P. Jewellers Pvt. Ltd., Dcit, H.05, Pp Tower, Central Circle-25, Netaji Subhash Place, New Delhi Pitampura, Delhi. Pan: Aaacp0874G (Appellant) (Respondent) Assessee By : Shri S.S. Nagar, Ca Revenue By : Ms Suman Malik, Cit-Dr Date Of Hearing : 29.05.2025 Date Of Pronouncement : 30.05.2025 Order Per Anubhav Sharma, Jm:

For Appellant: Shri S.S. Nagar, CAFor Respondent: Ms Suman Malik, CIT-DR
Section 143(3)Section 153C

…rson, the question of pendency and abatement of the proceedings of assessment or reassessment to the six assessment years will be examined with reference to such date." 3.1 Further the Hon'ble Delhi High Court, PCIT Vs Karina Airlines International Ltd((2024) 165 Taxmann.com 421 (Delhi) has held that the date of recording of the satisfaction in the case of the non-searched person qua the searched person becomes date of search in the case of other person [the assessee in the present case] as follows:- "20. It thus becomes apparent that it is the satisfaction arrived at under Section 153C which constitutes the corn…

HORIZON GLOBAL LIMITED,FARIDABAD vs. DEPTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 , FARIDABAD

In the result, the appeal of the assessee in ITA No

ITA 2583/DEL/2023[2011-12]Status: DisposedITAT Delhi26 Nov 2024AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Neha Choudhary, CIT- DR
Section 153CSection 153D

…uld not controvert to the submissions of the ld. counsel for the assessee and placed strong reliance on the orders of the authorities below. The ld DR relied on the decision of Delhi High Court in the case of PCIT Vs Karina Airlines International ltd(2024) 165 Taxmann.com 421 (Delhi) dated 02.08.2024 for the proposition that after introduction of Finance Act 2017, in the case of other than searched person to be assessed u/s 153C of the Income Tax Act the date of reckoning period is from the date of search and not the date of satisfaction note. The date of recording of satisfaction record is merely applicable…

K R CHAWLA CONSULTING PVT LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-25, NEW DELHI

In the result, all the six appeals filed by the assessee stand allowed

ITA 1125/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

K R CHAWLA CONSULTING PVT LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE -25, NEW DELHI

In the result, all the six appeals filed by the assessee stand allowed

ITA 1124/DEL/2023[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

K R CHAWLA CONSULTING PVT LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-25, NEW DELHI

In the result, all the six appeals filed by the assessee stand allowed

ITA 1123/DEL/2023[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

K R CHAWLA CONSULTING PVT LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-25, NEW DELHI

In the result, all the six appeals filed by the assessee stand allowed

ITA 1122/DEL/2023[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

K R CHAWLA CONSULTING PVT LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-25, NEW DELHI

In the result, all the six appeals filed by the assessee stand allowed

ITA 1121/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Nov 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

K R CHAWLA CONSULTING PVT LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE 25, NEW DELHI

In the result, all the six appeals filed by the assessee stand allowed

ITA 1120/DEL/2023[2011-12]Status: DisposedITAT Delhi20 Nov 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA Nos.1120/DEL/2023 (Assessment Year : 2011-12) ITA Nos.1121/DEL/2023 (Assessment Year : 2012-13) ITA Nos.1122/DEL/2023 (Assessment Year : 2013-14) ITA Nos.1123/DEL/2023 (Assessment Year : 2014-15) ITA Nos.1124/DEL/2023 (Assessment Year : 2015-16) ITA Nos.1125/DEL/2023 (Assessment Year : 2016-17) K.R. Chawla Consulting Pvt. Ltd., vs. DCIT, Central Circle 25, Khasra No.172, Neel House, New Delhi. Opposite Qutab Minar, New Delhi – 110 030. (PAN: AACCK2723P) (APPEL…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), CHENNAI, CHENNAI vs. BONDALAPATI SHIVAJI RAO, CHENNAI

In the result, appeal filed by the assessee stands allowed and appeal filed by the Revenue is dismissed

ITA 1103/CHNY/2023[2019-20]Status: DisposedITAT Chennai18 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, The Dcit, 121, Shankar Nagar, M.G. Road, Central Circle-1(2), Pammal, Chennai-600 075. Chennai. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. The Dcit, Shri Bondalapati Shivaji Rao, Central Circle-1(2), 121, Shankar Nagar, Chennai. M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1044/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 v. Shri Bondalapati Shivaji Rao, The DCIT, 121, Shankar Nagar, M.G. Road, Central Circle-1(2), Pammal, Chennai-600 075. Chennai. [PAN: AAHPB 0083 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.1103/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 v. The DCIT, Shri Bondalapati…

BONDALAPATI SHIVAJI RAO,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), CHENNAI, CHENNAI

In the result, appeal filed by the assessee stands allowed and

ITA 1044/CHNY/2023[AY 2019-20]Status: DisposedITAT Chennai18 Sept 2024

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलार्थी/Appellant) The Dcit, Central Circle-1(2), Chennai. (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(2), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (प्रत्यर्थी/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Shri S. Dwarakesh, Ca Shri Shrenik Chordia, Ca Department By : Shri V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 08.08.2024 घोषणाकीतारीख /Date Of Pronouncement : 18.09.2024 आदेश / Order Per Aby T. Varkey, Jm: These Appeals Preferred By The Assessee & The Revenue Are Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 18, Chennai (Hereinafter In Short `The Ld.Cit(A)') Dated 26.07.2023 Passed For Assessment Year (Hereinafter In Short `Ay') 2019-20.

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1044/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [PAN: AAHPB 0083 D] (अपीलार्थी/Appellant) The DCIT, Central Circle-1(2), Chennai. (अपीलार्थी/Appellant) v. The DCIT, Central Circle-1(2), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA No.1103…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 50/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos: 1894 to 1903/Ahd/2019 & 1904/Ahd/2019 Asst. Years: 2000-01 to 2009-10 & 2016-17 & IT(SS)A Nos: 569 to 574/Ahd/2019 Asst. Years: 2010-11 to 2015-16 बनाम बनाम/ बनाम बनाम Manjulaben Bipinbhai Deputy Commissioner of Patel Legal Heir of Late Vs. Income Tax Bipinbhai P. Patel Central Circle-1, Vadodara C/o. Apex Extrusions - 390007 Pvt. Ltd., 220-221, GIDC Estate, Makarpura, Vadodara, Gujarat, 390010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACQPP7757H (Appellant)…

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