Principal Commissioner of Income-tax v. Subodh Agarwal

149 Taxmann.com 373High Court2023#484 most cited

What is Principal Commissioner of Income-tax v. Subodh Agarwal authority for?

Approval of draft assessment orders under Section 153D must be granted with due application of mind, not mechanically. Approving multiple cases, such as 38 in a single day, without proper scrutiny amounts to mechanical approval, rendering the assessment invalid.

194

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Subodh Agarwal · 149 Taxmann.com 373 · Section 153D · Section 153A · mechanical approval · draft assessment order · application of mind · invalid assessment · single day approval · search assessment procedure

Sections most often in play

Section 153DSection 153ASection 143(3)Section 132Section 148Section 147Section 115BBESection 144

Issues it is cited on

section 115bbe(b)section 114(e)section 2(28c)section 274(2)section 117section 37bsection 144basection 243time barred assessmentsection 158bgsection 153a(1)(a)section 271aab(1a)

Judgments citing Principal Commissioner of Income-tax v. Subodh Agarwal

Rnb Leasing and Financial Services, New Delhi vs. DCIT Central Circle-32, New Delhi

ITA 1089/DEL/2023[2016-17]Status: DisposedITAT Delhi21 Mar 2025AY 2016-17

Bench: Shri Vikas Awasthyand\R Dr. Mitha Lal Meena\R

Section 124Section 143(2)Section 153A

…ITA No.1089/Del/2023\r 1\r IN THE INCOME TAX APPELLATE TRIBUNAL\r DELHI BENCH ‘F’, NEW DELHI\r BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND\r DR. MITHA LAL MEENA, ACCOUNTANT MEMBER\r ITA No.1089/Del/2023\r Assessment Year: 2016-17\r RNB Leasing and Financial Vs. DCIT/ACIT,\r Services, 1-Shivaji Enclave,\r Main Road near Raja Garden\r Opp Mother Dairy,\r Delhi, PIN: 1100 09\r PAN No. AAJFR5528H\r (APPELLANT)\r Central Noida, Noida\r (Gautam Budh Nagar), {PIN:\r 201 301\r (RESPONDENT)\r Appellant by\r Respondent by\r Shri Ved Jain, Adv. & Shri Aman\r Garg & Ms. Bulbul Singhal, CA\r Ms. Suman Malik, CIT DR\r Date…

Pawan Kumar Midha, Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, these three appeals of the assessee are allowed

ITA 2813/DEL/2022[2016-17]Status: DisposedITAT Delhi21 Mar 2025AY 2016-17

Bench: Shri Vikas Awasthy & Dr. Mitha Lal Meenaassessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. Dcit/Acit (Central), 3Rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), Pin: 1100 09 Pin: 201 301 [Pan No. Dgzpm7291B] (Appellant) (Respondent)

Section 132Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. DCIT/ACIT (Central), 3rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), PIN: 1100 09 PIN: 201 301 [PAN No. DGZPM7291B] (APPELLANT) (RESPONDENT) Appellant by Shri Shantanu Kanunga, Adv. Respondent by Ms. Suman Malik, CIT DR Date of hearing: 15/01/2025 Date of Pronouncement: 21/ 03/2025 ORDER Per Dr. Mitha Lal Meena, A.M.: The…

Pawan Kumar Midha, Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, these three appeals of the assessee are allowed

ITA 2812/DEL/2022[2015-16]Status: DisposedITAT Delhi21 Mar 2025AY 2015-16

Bench: Shri Vikas Awasthy & Dr. Mitha Lal Meenaassessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. Dcit/Acit (Central), 3Rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), Pin: 1100 09 Pin: 201 301 [Pan No. Dgzpm7291B] (Appellant) (Respondent)

Section 132Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. DCIT/ACIT (Central), 3rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), PIN: 1100 09 PIN: 201 301 [PAN No. DGZPM7291B] (APPELLANT) (RESPONDENT) Appellant by Shri Shantanu Kanunga, Adv. Respondent by Ms. Suman Malik, CIT DR Date of hearing: 15/01/2025 Date of Pronouncement: 21/ 03/2025 ORDER Per Dr. Mitha Lal Meena, A.M.: The…

DCIT, New Delhi vs. M/S. Green Mark Infra Ltd., New Delhi

ITA 6208/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Mar 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

DCIT, New Delhi vs. M/S. Green Mark Infra Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 6206/DEL/2015[2007-08]Status: DisposedITAT Delhi17 Mar 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.6205 & 6206/Del/2017 Assessment Years: 2010-11 & 2011-12 ACIT, Vs Jagat Agro Commodities Pvt. Ltd., Central Circle-18, 15, Sea Lord, ‘A’, 1st Floor, Cuff Parade Road, New Delhi. Colaba, Near President Hotel, Mumbai – 400 005. PAN: AAACJ1718M CO No.14/Del/2021 (ITA No.6205/Del/2017 Assessment Year: 2010-11 Jagat Agro Commodities Pvt. Vs. ACIT, Ltd., 15, Sea Lord, Central Circle-18, ‘A’, 1st Floor, Cuff Parade Road, New Delhi. Colaba, Near President Hotel,…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. The Assistant Commissioner of Income Tax, Centralized Processing Cell -TDS, Ghaziabad

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 35/DEL/2024[2022-23 (Q3)]Status: DisposedITAT Delhi13 Feb 2025

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

Sunnyday Green Energy Pvt. Ltd., New Delhi vs. ITO, Ward- 5(2), Delhi

In the result, these three appeals of the assessee are allowed

ITA 2814/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Feb 2025AY 2015-16

Bench: Shri Vikas Awasthy & Dr. Mitha Lal Meenaassessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. Dcit/Acit (Central), 3Rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), Pin: 1100 09 Pin: 201 301 [Pan No. Dgzpm7291B] (Appellant) (Respondent)

Section 132Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. DCIT/ACIT (Central), 3rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), PIN: 1100 09 PIN: 201 301 [PAN No. DGZPM7291B] (APPELLANT) (RESPONDENT) Appellant by Shri Shantanu Kanunga, Adv. Respondent by Ms. Suman Malik, CIT DR Date of hearing: 15/01/2025 Date of Pronouncement: 21/ 03/2025 ORDER Per Dr. Mitha Lal Meena, A.M.: The…

Rajarshi Motors Pvt. Ltd., Agartala vs. Deputy Commissioner of Income Tax, Circle- Agartala, Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 186/GTY/2018[2014-15]Status: DisposedITAT Guwahati06 Feb 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Rajarshi Motors Pvt. Ltd., Agartala vs. Deputy Commissioner of Income Tax, Circle- Agartala, Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 185/GTY/2018[2013-14]Status: DisposedITAT Guwahati06 Feb 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Rajarshi Motors Pvt. Ltd., Agartala vs. Deputy Commissioner of Income Tax, Circle- Agartala, Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 184/GTY/2018[2012-13]Status: DisposedITAT Guwahati06 Feb 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Rajarshi Motors Pvt. Ltd., Agartala vs. Deputy Commissioner of Income Tax, Circle- Agartala, Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 183/GTY/2018[2011-12]Status: DisposedITAT Guwahati06 Feb 2025AY 2011-12

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Rajarshi Motors Pvt. Ltd., Agartala vs. Deputy Commissioner of Income Tax, Circle- Agartala, Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 182/GTY/2018[2010-11]Status: DisposedITAT Guwahati06 Feb 2025AY 2010-11

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Rajarshi Motors Pvt. Ltd., Agartala vs. Deputy Commissioner of Income Tax, Circle- Agartala, Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 181/GTY/2018[2009-10]Status: DisposedITAT Guwahati06 Feb 2025AY 2009-10

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Rajarshi Motors Pvt. Ltd., Agartala vs. Deputy Commissioner of Income Tax, Circle- Agartala, Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 180/GTY/2018[2008-09]Status: DisposedITAT Guwahati06 Feb 2025AY 2008-09

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Deputy Commissioner of Income Tax, Circle- Agartala, Agartala vs. Rajarshi Motors Pvt. Ltd., Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 123/GTY/2018[2014-15]Status: DisposedITAT Guwahati06 Feb 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Deputy Commissioner of Income Tax, Circle- Agartala, Agartala vs. Rajarshi Motors Pvt. Ltd., Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 122/GTY/2018[2013-14]Status: DisposedITAT Guwahati06 Feb 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Deputy Commissioner of Income Tax, Circle- Agartala, Agartala vs. Rajarshi Motors Pvt. Ltd., Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 121/GTY/2018[2012-13]Status: DisposedITAT Guwahati06 Feb 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Deputy Commissioner of Income Tax, Circle- Agartala, Agartala vs. Rajarshi Motors Pvt. Ltd., Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 120/GTY/2018[2011-12]Status: DisposedITAT Guwahati06 Feb 2025AY 2011-12

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Deputy Commissioner of Income Tax, Circle- Agartala, Agartala vs. Rajarshi Motors Pvt. Ltd., Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 119/GTY/2018[2010-11]Status: DisposedITAT Guwahati06 Feb 2025AY 2010-11

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…

Deputy Commissioner of Income Tax, Circle- Agartala, Agartala vs. Rajarshi Motors Pvt. Ltd., Agartala

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 118/GTY/2018[2009-10]Status: DisposedITAT Guwahati06 Feb 2025AY 2009-10

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.117 to 123/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 DCIT, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura PAN : AACCR8033P अपीलाथ" / Appellant ""यथ" / Respondent आयकर अपील सं. / ITA Nos.180 to 186/GTY/2018 िनधा"रण वष" / Assessment Years : 2008-09 to 2014-15 Rajarshi Motors Pvt. Ltd., ACIT, Circle A.A. Road, Chandrapur, Agartala Agartala, Tripura Vs. PAN : AACCR8033P अपीलाथ" / Appellant "…