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 366,339 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.

Abhishek Bhutra, Kolkata vs. ACIT, Cir-38, Midnapore, Midnapur

In the result, appeal of the assessee is allowed

ITA 242/KOL/2023[2017-18]Status: DisposedITAT Kolkata30 Jan 2025AY 2017-18

Bench: Shri Sanjay Gargi.T.A No.242/Kol/2023 Assessment Year: 2017-18 Abhishek Bhutra..….…....………………………… ........................……Appellant C/O S. N. Ghosh & Associates, Advocate 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kol-1. [Pan: Ahupb6924D] Vs. Acit, Circle-38, Midnapore...............…................…........……...…..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate, Appeared On Behalf Of The Appellant. Shri Manas Mondal, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 23, 2024 Date Of Pronouncing The Order : January 30, 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 14.02.2023 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 Made By The Assessing Officer Of Rs.32,76,000/- On Account Of Unexplained Cash Deposits In Bank Account Of The Assessee Treating The Same As Income Of The Assessee From Undisclosed Sources. The Assessee, An Individual, Was Engaged In Wholesale Dealing In Mobile Handsets Of Different Companies Under The Name & Style Of “Ub Starcom”. The Assessee Filed His Return Of Income U/S 139(1) Of The Act On 01.11.2017 Disclosing A Total Income At Rs.15,34,300/- For The Assessment Year Under Dispute. The Notice U/S

Section 120Section 139(1)Section 143(2)Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A No.242/Kol/2023 Assessment Year: 2017-18 Abhishek Bhutra..….…....………………………… ........................……Appellant C/o S. N. Ghosh & Associates, Advocate 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kol-1. [PAN: AHUPB6924D] vs. ACIT, Circle-38, Midnapore...............…................…........……...…..…..Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Shri Manas Mondal, Addl. CIT-Sr. DR, appeared on behalf of th…

Asst. Commissioner of Income Tax, Panvel Circle Panvel vs. Outabox Media Solutions LLP, Ghatkopar Mumbai

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

ITA 177/PUN/2024[2017-18]Status: DisposedITAT Pune07 Nov 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

For Appellant: Shri Gunjan H KakkadFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2017-18 ACIT, Panvel Circle, Outabox Media Solutions LLP 710, 7th Floor, Bhaveshwar Arcade Annexe, Panvel Vs. LBS Marg, Ghatkopar, Mumbai – 400086 PAN: AAEFO2800L (Appellant) (Respondent) Assessee by : Shri Gunjan H Kakkad Department by : Shri Ramnath P Murkunde Date of hearing : 18-09-2024 Date of pronouncement : 07-11-2024 O R D E R PER R.K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 24.11.2023 of the CIT(A) / NFAC, De…

Rohit Baid, Kolkata vs. ITO, Ward-36(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 15/KOL/2024[2015-16]Status: DisposedITAT Kolkata12 Sept 2024AY 2015-16

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.15/Kol/2024 Assessment Year: 2015-16 Rohit Baid………………………..…………………… ........................……Appellant Nokha House, 190B, S P Mukherjee Road, Kalighat, Kolkata – 700026. [Pan: Adppb7719R] Vs. Ito, Ward-36(1), Kolkata…...................…................…........……...…..…..Respondent Appearances By: Shri Bikash Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 13, 2024 Date Of Pronouncing The Order : September 12, 2024 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 07.11.2023 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 Has Taken The Following Grounds Of Appeal: “1. For That The Ito Ward 36(1) Kolkata Was Not Vested With The Pecuniary Jurisdiction Over The Case Of The Assessee For The Year Under Consideration, Therefore, The Notice U/S 148 Dated 3 1.03.2021 Issued By Non-Jurisdictional Ao Does Not Have Legal Sanctity & Thus Subsequent Proceedings & Assessment Dated 07.11.2023 Cannot Be Sustained & Is Liable For Being Struck Down, Thus Bad In Law & Void.

Section 120Section 147Section 148Section 151Section 250Section 292B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Rajesh Kumar, Accountant Member I.T.A No.15/Kol/2024 Assessment Year: 2015-16 Rohit Baid………………………..…………………… ........................……Appellant Nokha House, 190B, S P Mukherjee Road, Kalighat, Kolkata – 700026. [PAN: ADPPB7719R] vs. ITO, Ward-36(1), Kolkata…...................…................…........……...…..…..Respondent Appearances by: Shri Bikash Surana, AR, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT- Sr. DR, appeared on behalf of the Respon…

Harbans Singh Bagga, Kolkata vs. DCIT, Cir-11(1), Kolkata.

In the result, appeal of the assessee is allowed

ITA 1231/KOL/2023[2014-15]Status: DisposedITAT Kolkata11 Sept 2024AY 2014-15

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.1231/Kol/2023 Assessment Year: 2014-15 Harbans Singh Bagga.…....………………………… ........................……Appellant A-7 Rajasthali, No-3 Jamadar Khan Lane Near Copper House, Kolkata – 700019. [Pan: Afbpb0526J] Vs. Dcit, Circle-11(1), Kolkata................…................…........……...…..…..Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 13, 2024 Date Of Pronouncing The Order : September 11, 2024 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 22.09.2023 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 Has Contested The Addition Made By The Assessing Officer Of Rs.1,14,41,888/- Treating The Long-Term Capital Gains Claimed By The Assessee As Bogus. The Assessee Has Contested The Validity Of The Aforesaid Additions Not Only On Merits But Also On The Ground That The Concerned Assessing Officer Did Not Have The Pecuniary Jurisdiction To Pass The Assessment Order In Question By Way Of Additional Legal Ground. Since The Additional Legal Ground Taken By The

Section 120Section 143(2)Section 143(3)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Rajesh Kumar, Accountant Member I.T.A No.1231/Kol/2023 Assessment Year: 2014-15 Harbans Singh Bagga.…....………………………… ........................……Appellant A-7 Rajasthali, No-3 Jamadar Khan Lane Near Copper House, Kolkata – 700019. [PAN: AFBPB0526J] vs. DCIT, Circle-11(1), Kolkata................…................…........……...…..…..Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri P. P. Barman, Addl. CIT-Sr. DR, appeared on behalf…

M/S Indovision Commodities Ltd., Kolkata vs. ITO, Ward-6(2), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 500/KOL/2024[2012-13]Status: DisposedITAT Kolkata06 Aug 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/S Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [Pan: Aabcm8943Q] Vs. Ito, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 30, 2024 Date Of Pronouncing The Order : August 06, 2024 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 23.02.2024 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Notice U/S 148 & The Reassessment Completed By Ito Wd 6(4) Was Without Jurisdiction, Invalid & Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed. 2. For That The Proceedings Initiated U/S 147 On Vague Reasons Without Any Tangible Material Or Independent Application Of Mind Simply On Borrowed Satisfaction, Suspicion & Surmises Were Bad In Law & Therefore The Entire Reassessment Is Liable To Be Quashed.

Section 120Section 143(2)Section 147Section 148Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.500/Kol/2024 Assessment Year: 2012-13 M/s Indovision Commodities Ltd. .....……………………....………....Appellant Block-B, Suit No.1A Mangalam, 24 & 26 Hemanta Basu Sarani, Dalhousie, Kol-1. [PAN: AABCM8943Q] vs. ITO, Ward-6(2), Kolkata…...................................................…..…..... Respondent Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT- DR, appeared on behalf…

Shri Arun Agrawal, Raipur vs. Assistant Commissioner of Income Tax-3(1), Raipur

In the result, the appeal of the assessee is allowed in terms of the aforesaid observations

ITA 214/RPR/2023[2010-11]Status: DisposedITAT Raipur16 Oct 2023AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 214/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Shri Arun Agrawal 85, Pandri Textile Market, Raipur-492 001 (C.G.) Pan :Acjpa2323D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1), Raipur (C.G.)

For Appellant: Shri Veekaas S. Sharma, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 132Section 147Section 148Section 153CSection 69

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 214/RPR/2023 "नधा"रण वष" / Assessment Year : 2010-11 Shri Arun Agrawal 85, Pandri Textile Market, Raipur-492 001 (C.G.) PAN :ACJPA2323D .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S. Sharma, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.09.2023 घोषणा क" त…

Bharat Bhushan Verma, Raipur vs. Income Tax Officer-1(2), Raipur

In the result, the assessee's appeal is allowed in terms of the observations above

ITA 236/RPR/2023[2015-16]Status: DisposedITAT Raipur11 Oct 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 236/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Bharat Bhushan Verma Main Road, Verma Transport Bharat, Baikunth, P.O.-Baikunth, Raipur (C.G.)-493 116 Pan : Acdpv7254J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Oficer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 119Section 143(2)Section 143(3)Section 2

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 236/RPR/2023 "नधा"रण वष" / Assessment Year : 2015-16 Bharat Bhushan Verma Main Road, Verma Transport Bharat, Baikunth, P.O.-Baikunth, Raipur (C.G.)-493 116 PAN : ACDPV7254J .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Oficer-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 1…

Income Tax Officer, Ward-2(3)(8), Surat vs. Mahaveer Shantilal Jain, Surat

ITA 453/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.453/SRT/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The ITO, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/s Mukesh Diamonds, 1st Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New DTC, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AQUPJ6439L Appellant by Shri Ritesh Mishra, CIT(DR) Respondent by Shri P. M. Jagasheth, CA Date of Hearing 08/09/2023 Date of Pronouncement 25/09/2023 आदेश / O R D E R PER DR.…

Balmukund M Vaishnav, Surat vs. Income Tax Officer, Ward-2(3)(7), Surat

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.204/SRT/2019 Assessment Year: (2013-14) (Physical Hearing) The ITO, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOKPV5065Q (Appellant) (Respondent) आयकर अपील सं./ITA No.205/SRT/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The ITO, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOKPV5065Q (Appellant) (…

Aruna Tiwari, Raipur vs. Principal Commissioner of Income Tax-1, Raipur

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 142(1)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 90/RPR/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 PAN: ADBPT4977B .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 25.04.2023 घोषणा क" तार"ख / Date of Pronouncement : 18.07.2023…

Mickey Shrivastva, Raipur vs. Assistant Commissioner of Income Tax -3(1), Raipur

In the result, appeal of the assessee is allowed

ITA 122/RPR/2019[2012-13]Status: DisposedITAT Raipur12 Jul 2023AY 2012-13

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 194C(5)Section 253Section 40a

…आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याधयक सदस्य एिं श्री अरुण खोड़वपया, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.122/RPR/2019 (Assessment Year: 2012-2013) Mickey Shrivastava, Vs ACIT, Circle-3(1), Raipur 2/299, Opp P. And T Colony, Near SBI Zonal Office, Byron Bazar, Raipur, Chattishgarh PAN No. :BCRPS 2023 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Sunil Kumar Agrawal, CA धििााररती की ओर से /Assessee by राजस्ि की ओर से /Revenue by : Shri Piyush Tripathi, Sr.…

M/S Mata Road Carriers, Raipur (Cg) vs. The Deputy Commissioner of Income Tax, Raipur (Cg)

In the result, appeal of the assessee is allowed

ITA 79/BIL/2016[2011-12]Status: DisposedITAT Raipur10 Jul 2023AY 2011-12

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri N.C.Roy, Sr. DR
Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याधयक सदस्य एिं श्री अरुण खोड़वपया, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.79/BIL/2016 (Assessment Years: 2011-2012) Mata Road Carriers, Vs DCIT-1(1), Raipur In front of Lunkad Petrol Pump, Ring Road No.2, Hirapur, Raipur PAN No. :AAJFM 0294 R (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. : Shri Sunil Kumar Agrawal, CA धििााररती की ओर से /Assessee by राजस्ि की ओर से /Revenue by : Shri N.C.Roy, Sr. DR सुििाई की तारीख / Date of Hearing…

Shri Amarjeet Singh Bhatia, Raipur vs. Assistant Commissioner of Income Tax, Circle 3(1), Raipur

In the result, appeal of the assessee is allowed in terms of our observations hereinabove

ITA 63/RPR/2018[2007-08]Status: DisposedITAT Raipur07 Jul 2023AY 2007-08

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 119Section 143(2)Section 143(3)Section 147Section 148Section 151

…आयकर अपीलीय अधिकरण, रायपुर न्यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याधयक सदस्य एिं श्री अरुण खोड़वपया, लेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.63/RPR/2018 (Assessment Years: 2007-2008) Shri Amarjeet Singh Bhatia, Vs ACIT-3(1), Raipur B-19, Rajeev Nagar, Raipur PAN No. :ADEPB 9326 N (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. धििााररती की ओर से /Assessee by : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, CAs राजस्ि की ओर से /Revenue by : Shri Piyush Tripathi, Sr. DR सुििाई की तारीख / Date of Hearing…

Ravi Sherwani, Raipur vs. Assistant Commissioner of Income Tax -4(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 64/RPR/2020[2013-14]Status: DisposedITAT Raipur29 May 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ravi Sherwani H-26, Rajeev Nagar, Raipur (C.G.)-492 001 Pan: Azbps6703J .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 142(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 64/RPR/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ravi Sherwani H-26, Rajeev Nagar, Raipur (C.G.)-492 001 PAN: AZBPS6703J .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.04.2023 घोषणा क" तार"ख / Date of Pronounceme…

Shri. Bangalore Narayan Das, Bengaluru vs. Income-Tax Officer, (International Taxation-1(1), Bengaluru

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 121/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 Mar 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, Accountant Member and Smt. Beena Pillai, Judicial Member IT(IT)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18) Shri Bangalore Narayan vs Income Tax Officer Ward Das International Taxation -1(1) No.600, Chandana, Income Tax Department 19th Cross Bengaluru, BMTC Building 23rd A Main, HSR Layout 80 ft Road, 6th Block 2nd Stage Koramangala Bengaluru-560 101 Bengaluru-5600 095 PAN – ALVPD7252K (Appellant) (Respondent) Assessee by: Shri Ravishankar. S.V, Advocate and Sri Joseph Varghese, Advocate Revenu…

Shri. Bangalore Narayan Das, Bengaluru vs. Income-Tax Officer, (International Taxation-1(1), Bengaluru

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 120/BANG/2022[2014-15]Status: DisposedITAT Bangalore17 Mar 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, Accountant Member and Smt. Beena Pillai, Judicial Member IT(IT)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18) Shri Bangalore Narayan vs Income Tax Officer Ward Das International Taxation -1(1) No.600, Chandana, Income Tax Department 19th Cross Bengaluru, BMTC Building 23rd A Main, HSR Layout 80 ft Road, 6th Block 2nd Stage Koramangala Bengaluru-560 101 Bengaluru-5600 095 PAN – ALVPD7252K (Appellant) (Respondent) Assessee by: Shri Ravishankar. S.V, Advocate and Sri Joseph Varghese, Advocate Revenu…

M/S M/S Goyal Construction Company, Raipur, Raipur (Cg) vs. The Income Tax Officer, 3(1), Raipur, Raipur (Cg)

In the result, appeal of the assessee is partly allowed for statistical purposes in terms of my aforesaid observations

ITA 17/BIL/2017[2012-13]Status: DisposedITAT Raipur24 Jan 2023AY 2012-13

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 17/Rpr/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Goyal Construction Company Shop No.213-214, Ii Floor, Crystal Arcade, Lodhipara Chowk, Raipur (C.G.) Pan : Aaffg9964N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 4Section 80I

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 17/RPR/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s. Goyal Construction Company Shop No.213-214, II Floor, Crystal Arcade, Lodhipara Chowk, Raipur (C.G.) PAN : AAFFG9964N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-3(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, CAs Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख /…

Mesers Durga Manikanta Traders, Durg vs. Income Tax Officer, Ward 1(1), Bhilai

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 59/RPR/2019[2014-15]Status: DisposedITAT Raipur12 Dec 2022AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 59/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 M/S. Durga Manikanta Traders, Flat No. B-204, Rishabh City Prime Rishabh South City, Potiyakala, Durg (C.G.)-491 001 Pan : Aahfd2524P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-1(1),Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 143(2)Section 143(3)Section 145(3)Section 250Section 44A

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 59/RPR/2019 "नधा"रण वष" / Assessment Year : 2014-15 M/s. Durga Manikanta Traders, Flat No. B-204, Rishabh City Prime Rishabh South City, Potiyakala, Durg (C.G.)-491 001 PAN : AAHFD2524P .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer Ward-1(1),Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri G.N Singh, Sr. DR सुनवाई क" तार"ख / Date of Hearing :11.11.2…

Sangeeta Arun Deshmukh, Satara vs. ITO, Ward-5, Satara

Appeal is dismissed in above terms

ITA 172/PUN/2020[2014-15]Status: DisposedITAT Pune04 Oct 2022AY 2014-15

Bench: Shri S.S.Godara, Jm & Shri G.D. Padmahshali, Am आयकर अपील सं. / Ita No.172/Pun/2020 धनधाारण वषा / Assessment Year : 2014-15

For Appellant: Shri M.K. KulkarniFor Respondent: Shri M.G. Jasnani
Section 143(2)Section 144Section 68Section 69

…आयकर अपीलीय अधधकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI G.D. PADMAHSHALI, AM आयकर अपील सं. / ITA No.172/PUN/2020 धनधाारण वषा / Assessment Year : 2014-15 Sangeeta Arun Deshmukh, 343/312, Indraprastha, Gadkar Ali, Satara – 415 001 .......अपीलाथी / Appellant PAN : AKHPD2857M बनाम / V/s. ……प्रत्यथी / Respondent ITO, Ward - 5, Satara Assessee by : Shri M.K. Kulkarni Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 27.09.2022 घोषणा की तारीख / Date of Pronouncement : 04.10.2022 आदेश / ORDER PER S. S. GODARA, JM : 1. This…

Jaya Bothra, Purba Barddhaman vs. I.T.O., Ward-1(1), Burdwan

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

ITA 1632/KOL/2019[2015-16]Status: DisposedITAT Kolkata28 Sept 2022AY 2015-16

Bench: Dr. Manish Boradआयकर अपील संख्या: 1632/कोल/2019 धनिाारण वषाः 2015-16

Section 143(2)Section 143(3)Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA डॉ मनीष बोरड, लेखा सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील संख्या: 1632/कोल/2019 धनिाारण वषाः 2015-16 I.T.A. No.: 1632/Kol/2019 Assessment Year: 2015-16 Jaya Bothra............................................................Appellant [PAN: AJVPB 2144 C] Vs. ITO, Ward-1(1), Kolkata........................................Respondent Appearances by: Sh. Somnath Ghosh, Adv., appeared on behalf of the Assessee. Sh. Biswanath Das, CIT, Sr. D/R, appeared on behalf of the Reven…