Principal Commissioner of Income-tax v. Nopany& Sons.

136 Taxmann.com 414High Court2022#2882 most cited

What is Principal Commissioner of Income-tax v. Nopany& Sons. authority for?

An assessment order is invalid if it is based on a notice issued under section 143(2) by an Assessing Officer who lacked jurisdiction at the time the notice was issued, even if the case was subsequently transferred to an officer with jurisdiction.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2026.

Also referred to as

Principal Commissioner of Income-tax v. Nopany& Sons · section 143(2) · section 143(3) · transfer of case · jurisdiction · invalid notice · quashed assessment · non-jurisdictional AO

Also reported as

286 Taxmann 388

Sections most often in play

Section 143(3)Section 148Section 143(2)Section 147Section 10(38)Section 127Section 142(1)Section 120

Issues it is cited on

section 153cofsection 127(2)(a)section 124(3)(a)section 124(3)section 153aofsection 127(1)section 124(1)section 2(7a)section 120(1)section 120section 124section 127(2)

Judgments citing Principal Commissioner of Income-tax v. Nopany& Sons.

Jyoti Shroff, Kolkata vs. D.C.I.T., Circle - 29, Kolkata

In the result, the appeal stands dismissed and the substantial question of law is answered against the revenue

ITA 2278/KOL/2025[2017-2018]Status: DisposedITAT Kolkata02 Mar 2026AY 2017-2018

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2017-18 Jyoti Shroff Dcit, Circle-29, Kolkata

For Appellant: Shri Sunil Surana, A.RFor Respondent: Shri Pankaj Pandey, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2017-18 Jyoti Shroff DCIT, Circle-29, Kolkata C/o Sri Jitendra Kaushik, Vs Advocate, 19-D, Muktaram Babu Street, Kol-7. (PAN: ALXPS7735A) (Appellant) (Respondent) Assessee by : Shri Sunil Surana, A.R Revenue by : Shri Pankaj Pandey, Sr. DR Date of Hearing : 02.03.2026 Date of Pronouncement : 02.03.2026 ORDER PER GEORGE MATHAN: This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter re…

Br Associates, Uttarakahand vs. ACIT, Rishikesh

In the result, the appeal of the assessee is allowed and the assessment order is quashed

ITA 175/DDN/2025[2016-17]Status: DisposedITAT Dehradun18 Feb 2026AY 2016-17

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2016-17] M/S. B R Associates Vs Acit Jolly Grant, Circle-1(4)(1) Bhaniyawala, Dehradun, Rishikesh, Uttarakhand-248140 Uttarakhand-249201 Pan-Aaqfb6241E Appellant Respondent Assessee By Shri Kanwal K.Juneja, Ca Revenue By Shri A.S.Rana, Sr.Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 18.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 08.07.2025 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Cit(A), Dehradun/10296/2018-19 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 28.12.2018 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed Its Return Of Income On 08.10.2016 Declaring Total Income At Inr 46,02,250/-. The Case Was Selected For Scrutiny Under Cass & The Notice Was Issued By Ito, Ward-1(2), Dehradun Thereafter, The Case Was Transferred To Dcit, Circle-1(1)(1), Dehradun. Thereafter, Various Notices Were Issued & Replies Were Filed By The Assessee. After Considering The Submissions, Total Income Was Assessed At Inr 1,93,96,755/- By Making Addition Of Inr 55.00 Lakhs Towards Bogus Advances & Inr 14,13,600/- As Deemed Income & Further Disallowance Of Expenses Of Inr 78,80,905/- Was Made.

Section 142(1)Section 143(2)Section 143(3)Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] [Assessment Year : 2016-17] M/s. B R Associates vs ACIT Jolly Grant, Circle-1(4)(1) Bhaniyawala, Dehradun, Rishikesh, Uttarakhand-248140 Uttarakhand-249201 PAN-AAQFB6241E APPELLANT RESPONDENT Assessee by Shri Kanwal K.Juneja, CA Revenue by Shri A.S.Rana, Sr.DR Date of Hearing 10.12.2025 Date of Pronouncement 18.02.2026 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated 08.07.2025 by Ld. Com…

DCIT, Delhi vs. Alaka Mars Private Limited, Delhi

ITA 8517/DEL/2025[2021-22]Status: DisposedITAT Delhi21 Jan 2026AY 2021-22

Bench: Shri Satbeer Singh Godara

Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER DCIT, Delhi Vs. ITA No.8517/Del/2025 Assessment Year: 2021-22 M/s. Alaka Mars Pvt. Ltd., 80-81, Block C, Pocket 7, Sector 7, Rohini, New Delhi PAN: AAUCA6282D (Appellant) (Respondent) Assessee by Sh. Amit Kumar Gupta, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing Date of pronouncement 21.01.2026 21.01.2026 ORDER This Revenue's appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], Delhi's order dated 07.08.2025 passed…

Ape Power Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 7(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1646/KOL/2025[2015-2016]Status: DisposedITAT Kolkata14 Jan 2026AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ape Power Pvt. Ltd. Dcit, Circle-7(1) 28B, Shakespeare Sarani, 1E, Aaykar Bhawan, P-7, Neelamber Building, Kolkata- Chowringhee Square, Kolkata- Vs. 700017, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aafca3844E Assessee By : Shri Vikash Surana, Ar Revenue By : Shri Pranab Kumar Koley, Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 14.01.2026

For Appellant: Shri Vikash Surana, ARFor Respondent: Shri Pranab Kumar Koley, DR
Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM APE Power Pvt. Ltd. DCIT, Circle-7(1) 28B, Shakespeare Sarani, 1E, Aaykar Bhawan, P-7, Neelamber Building, Kolkata- Chowringhee Square, Kolkata- Vs. 700017, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AAFCA3844E Assessee by : Shri Vikash Surana, AR Revenue by : Shri Pranab Kumar Koley, DR Date of hearing: 12.01.2026 Date of pronouncement: 14.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal…

Anita Basak, Kolkata vs. ITO, Ward 30(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2173/KOL/2025[2017-18]Status: DisposedITAT Kolkata18 Dec 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Anita Basak Ito, Ward 30(2) C/O S.N. Ghosh & Associates, Aayakar Bhawan Dakshin, 2, Advocates 2, Garstin Place, 2 Nd Gariahat Road, (South), Fifth Floor, Suite No.203, Off Hare Vs. Floor, Kolkata-700053, Street, Kolkata-700001, West West Bengal Bengal (Appellant) (Respondent) Pan No. Ahhpb5785B Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 18.12.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Ruchika Sharma, DR
Section 139(1)Section 142Section 143(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Anita Basak ITO, Ward 30(2) C/o S.N. ghosh & Associates, Aayakar Bhawan Dakshin, 2, Advocates 2, Garstin Place, 2 nd Gariahat Road, (South), Fifth Floor, Suite No.203, Off Hare Vs. Floor, Kolkata-700053, Street, Kolkata-700001, West West Bengal Bengal (Appellant) (Respondent) PAN No. AHHPB5785B Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri Ruchika Sharma, DR Date of hearing: 04.12.2025 Date of pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the…

Rakshit Estates Private Limited, Gurgaon vs. Income Tax Officer, Gurgaon

In the result, appeal of assessee is allowed

ITA 3615/DEL/2024[2017-18]Status: DisposedITAT Delhi29 Oct 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrarakshit Estates Private Vs. Income Tax Officer, Hsiidc Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, Udhyogvihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana Pan: Aagcr0135G Appellant Respondent Assessee By Sh. Ramesh Chander, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 29/10/2025

Section 131Section 143(2)Section 143(3)

…1 Rakshit Estates Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Rakshit Estates Private Vs. Income Tax Officer, HSIIDC Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, UdhyogVihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana PAN: AAGCR0135G Appellant Respondent Assessee by Sh. Ramesh Chander, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 24/09/2025 Date of Pronouncement 29/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal i…

Meena Swarup, New Delhi vs. DCIT Circle-3(1)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 2050/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Sept 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2014-15] Mrs. Meena Swarup, Vs Dcit, 397, Mandakini Enclave, Circle-3(1)(2), New Delhi-110019. Intl. Tax., Pan-Amrps5792E New Delhi. Appellant Respondent Appellant By Shri R.S.Ahuja, Ca & Shri P.S.Sodhi, Adv. Respondent By Shri Dheeraj Kumar Jain, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order Per Manish Agarwal, Am :

Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

…ITA No.2050/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2014-15] Mrs. Meena Swarup, vs DCIT, 397, Mandakini Enclave, Circle-3(1)(2), New Delhi-110019. Intl. Tax., PAN-AMRPS5792E New Delhi. APPELLANT RESPONDENT Appellant by Shri R.S.Ahuja, CA & Shri P.S.Sodhi, Adv. Respondent by Shri Dheeraj Kumar Jain, Sr.DR Date of Hearing 01.07.2025 Date of Pronouncement 19.09.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 14.12.2018 passed by…

Somnath Gupta, Kolkata vs. ACIT, C.C. 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1147/KOL/2025[2018-2019]Status: DisposedITAT Kolkata10 Sept 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Somnath Gupta Acit, C.C 2(1), C/O S.N. Ghosh & Associates, Aaykar Bhawan Poorva, 110, Shanti Pally, 5 Th Floor, Advocates 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Eastern Metropolitian By Pass, Vs. Street, Kolkata-700001, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) Pan No. Adwpg8240K Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 02.09.2025 Date Of Pronouncement: 10.09.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 133ASection 143(1)Section 143(2)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Somnath Gupta ACIT, C.C 2(1), C/o S.N. Ghosh & Associates, Aaykar Bhawan Poorva, 110, Shanti Pally, 5 th Floor, Advocates 2, Garstin Place, 2nd Floor, Suite No.203, Off hare Eastern metropolitian By pass, Vs. Street, Kolkata-700001, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) PAN No. ADWPG8240K Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 02.09.2025 Date of pronouncement: 10.09.2025 O R D E R Per Rajesh Kumar, AM: This is an…

Ashok Kumar Agarwal and Ors HUF, Kolkata vs. A.C.I.T., Circle - 34, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1/KOL/2025[2017-2018]Status: DisposedITAT Kolkata18 Jul 2025AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ashok Kumar Agarwal & Ors Huf Acit, Circle 34, C/O S.N. Ghosh & Associates, Aaykar Bhavan Poorva, Advocates 2, Garstin Place, 2 Nd 110, Shanti Pally, 7 Th Floor, Vs. Floor, Suite No.203, Off Hare Eastern Metropolitian By Pass, Street, Kolkata-700001, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aaeha8352F Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Amuldeep Kaur, Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 18.07.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Amuldeep Kaur, DR
Section 142(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Ashok Kumar Agarwal and Ors HUF ACIT, Circle 34, C/o S.N. Ghosh & Associates, Aaykar Bhavan poorva, Advocates 2, Garstin Place, 2 nd 110, Shanti Pally, 7 th Floor, Vs. Floor, Suite No.203, Off Hare Eastern Metropolitian by pass, Street, Kolkata-700001, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAEHA8352F Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri Amuldeep Kaur, DR Date of hearing: 20.05.2025 Date of pronouncement: 18.07.2025 O R D E R Per Rajesh Kumar,…

Arjun Rishi, Sainik Farms vs. ITO Ward 28(1), ITO Office Civic Centre

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

ITA 3020/DEL/2023[2017-18]Status: DisposedITAT Delhi09 Jul 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri S. Rifaur Rahmanarjun Rishi, Vs. Ito, Ward 28 (1), F – 79/18, Sainik Farms, Delhi. New Delhi – 110 062. (Pan : Agvpr4625D) (Appellant) (Respondent) Assessee By : Shri Arun Kishore, Ca Revenue By : Shri Ashish Tripathi, Sr. Dr Date Of Hearing : 24.04.2025 Date Of Order : 09.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 01.09.2023 For Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. I) That The Order Of Ld. Cit (A) Nfac Delhi Confirming The Addition Of Rs.9,81,173/- Made By Ld. Ao Ward 28(1) Delhi Is Illegal, Unjust, Opposed To Facts & Suffers From The Vice Of Arbitrariness. Ii) That All Grounds Of Appeal Are Independent & Without Prejudice To Each Other.

For Appellant: Shri Arun Kishore, CAFor Respondent: Shri Ashish Tripathi, Sr. DR
Section 124(3)Section 127Section 143Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Arjun Rishi, vs. ITO, Ward 28 (1), F – 79/18, Sainik Farms, Delhi. New Delhi – 110 062. (PAN : AGVPR4625D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Arun Kishore, CA REVENUE BY : Shri Ashish Tripathi, Sr. DR Date of Hearing : 24.04.2025 Date of Order : 09.07.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [he…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2472/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2471/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Jun 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2470/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Jun 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2469/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Jun 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2468/MUM/2025[2014-15]Status: DisposedITAT Mumbai26 Jun 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2467/MUM/2025[2013-14]Status: DisposedITAT Mumbai26 Jun 2025AY 2013-14
Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6405/MUM/2024[2011-12]Status: DisposedITAT Mumbai26 Jun 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

ACIT, New Delhi vs. M/S Jubilant Enpro Pvt. Ltd., New Delhi

In the result, appeal of assessee is allowed

ITA 3615/DEL/2011[2008-09]Status: DisposedITAT Delhi28 Feb 2025AY 2008-09

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrarakshit Estates Private Vs. Income Tax Officer, Hsiidc Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, Udhyogvihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana Pan: Aagcr0135G Appellant Respondent Assessee By Sh. Ramesh Chander, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 29/10/2025

Section 131Section 143(2)Section 143(3)

…1 Rakshit Estates Pvt. Ltd. Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Rakshit Estates Private Vs. Income Tax Officer, HSIIDC Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, UdhyogVihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana PAN: AAGCR0135G Appellant Respondent Assessee by Sh. Ramesh Chander, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 24/09/2025 Date of Pronouncement 29/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal i…

M/S Suncity Niketan Pvt.Ltd., Kolkata vs. Income Tax Officer, 5(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 2101/KOL/2024[2013-14]Status: DisposedITAT Kolkata07 Feb 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/S Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [Pan: Aapcs4157E] Vs. Ito, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances By: Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 12, 2024 Date Of Pronouncing The Order : February 07, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 06.12.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Ld. Cit(A) In Confirming The Addition Of Rs.17,99,28,555/- Made By The Assessing Officer By Treating Credits In The Account Of The Assessee As Income Of The Assessee From Unexplained Sources. The Assessee Apart From Challenging The Validity Of The Additions Made/Confirmed By The Lower Authorities On Merits, Has Also Contested The Very Validity Of The Reopening Of The Assessment Order As Well As The Validity Of The Assessment Order For Want Of Issue Of Notice U/S 143(2) Of The Act.

Section 143(2)Section 147Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/s Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [PAN: AAPCS4157E] vs. ITO, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances by: Shri Manoj Kataruka, Advocate, appeared on behalf of the appellant. Shri Subhendu Datta, CIT-DR, appeared on behalf of the Respondent. Date of concluding the h…

Dolphin Promoters and Builders, Raipur vs. Addl.CIT, Range-1, Raipur

ITA 58/RPR/2024[2011-12]Status: DisposedITAT Raipur30 Jan 2025AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri Sunil Kumar Agrawal & Vimal KumarFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 143(2)Section 144Section 250Section 271(1)(b)Section 68Section 801B(10)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 58/RPR/2024 (िनधा"रण वष" Assessment Year: 2011-12) Dolphin Promoters and Builders, v Addl. CIT, Range-1, A-1, Near Sai Mandir, Devendra Nagar s C R Building, Civil Lines, Road, Sai Nagar, Raipur, C.G.-492001 Raipur, C.G.- 492001 PAN: AAEFD2588E (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal & Vimal Kumar Agrawal, CA’s राज" क…