PVP Ventures Pvt. Ltd. v. ACIT

65 Taxmann.com 221High Court2016#6702 most cited

What is PVP Ventures Pvt. Ltd. v. ACIT authority for?

The justification for reopening an assessment under Section 148 must be based on the reasons recorded, demonstrating the Assessing Officer's independent application of mind and not a mechanical or borrowed satisfaction.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2026.

Also referred to as

PVP Ventures · Section 148 · reopening assessment · application of mind · reasons to believe · tangible material · independent conclusion · borrowed satisfaction · mechanical process · assessment order

Sections most often in play

Section 147Section 148Section 127Section 132Section 143(3)Section 144Section 144BSection 148A

Issues it is cited on

section 115besection 148(2)business expediencycreditworthiness of the creditorborrowed satisfactionnon-application of mindtangible materialgross total incomeaddition u/s 68satisfaction noteescapement of incomereopening of assessment

Judgments citing PVP Ventures Pvt. Ltd. v. ACIT

Annakodiraj, Tirunelveli vs. ITO, Ward-1, Tirunelveli

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

ITA 4121/CHNY/2025[2017-18]Status: DisposedITAT Chennai27 Feb 2026AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 4121/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Shri Annakodiraj, The Income Tax Officer, 93, Kankanankinaru, Vs. Ward 1, Balapathiraramapuram Po, Tirunelveli Vk Pudur Tk, Tirunelveli – 627 953. Pan: Bydpa 7546K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri J. Saravanan, Advocate ""यथ" क" ओर से/Respondent By : Shri Aroon Praasad, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 27.02.2026 आदेश/ O R D E R Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 09.10.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2017-18. :- 2 -:

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri Aroon Praasad, Addl.CIT
Section 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 4121/CHNY/2025 िनधा"रण वष"/Assessment Year: 2017-18 Shri Annakodiraj, The Income Tax Officer, 93, Kankanankinaru, Vs. Ward 1, Balapathiraramapuram PO, Tirunelveli VK Pudur TK, Tirunelveli – 627 953. PAN: BYDPA 7546K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri J. Saravanan, Advocate ""यथ" क" ओर से/Respondent by :…

M/S Vinayak Financial Consultants Private Limited, Kolkata vs. D.C.I.T., Central Circle-4(1), Kolkata

In the result, appeal of the assessee is partly allowed for statistical

ITA 2695/KOL/2024[2013-14]Status: DisposedITAT Kolkata10 Jul 2025AY 2013-14

Bench: Shri George Mathan

For Appellant: Shri A.K.Tulsyan & Shri RobinFor Respondent: Smt. Madhumita Das, Sr.DR
Section 139(1)Section 143(1)Section 147Section 148

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH KOLKATA श्री जार्ज माथन, न्यायिक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2695/KOL/2024 (निर्धारण वर्ष / Assessment Year : 2013-2014) M/s Vinayak Financial Consultants Private Limited, 54A, Sarat Bose Road, Arrjavv Building,West Bengal. PAN No.: AACCV 6185 E (अपीलार्थी /Appellant) Vs DCIT, Central Circle-4(1), Kolkata (प्रत्यर्थी / Respondent) निर्धारिती की ओर से / Assessee by : Shri A.K.Tulsyan & Shri Robin Maheshwari, Ars राजस्व की ओर से /Revenue by : Smt. Madhumita Das, Sr.…

Lovely Promoters Private Limited, Kolkata vs. ACIT, Central Circle, Ajmer

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

ITA 770/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Feb 2024AY 2013-14

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

For Appellant: Shri Mayank Taparia (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 127Section 127(1)Section 132Section 147Section 148Section 148ASection 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 770/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2013-14 Lovely Promoters Private ACIT, Limited Central Circle, Vs. 47A 47A, 3rd Floor Zakaria Ajmer. Street, Kolkata-700073. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCL1338C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mayank Taparia (Adv.) jktLo…

Ruby Singh, New Delhi vs. DCIT, Central Circle-8, New Delhi

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2881/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Sept 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI M. BALAGANESH, ACCOUTANT MEMBER I.T.A. Nos. 2875 to 2881/DEL/2022 A.Yrs.: 2013-14 to 2019-20 RUBY SINGH, DCIT, CENTRAL CIRCLE-8, R-543, NEW RAJINDER NAGAR, VS NEW DELHI NEW DELHI – 110 060 (PAN: ANAPS3827J) (ASSESSEE) (RESPONDENT) Assessee by : Shri Gautam Jain, Adv. & Sh. Rajeev Sabharwal, CA Department by : Shri Vivek Vardhan, Sr. DR. Date of hearing : 12.09.2023 Date of pronouncement : 29.09.2023 ORDER The captioned appeals have been filed by the assessee against the orders of Ld. Commiss…

Ruby Singh, New Delhi vs. DCIT, Central Circle-8, New Delhi

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2880/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI M. BALAGANESH, ACCOUTANT MEMBER I.T.A. Nos. 2875 to 2881/DEL/2022 A.Yrs.: 2013-14 to 2019-20 RUBY SINGH, DCIT, CENTRAL CIRCLE-8, R-543, NEW RAJINDER NAGAR, VS NEW DELHI NEW DELHI – 110 060 (PAN: ANAPS3827J) (ASSESSEE) (RESPONDENT) Assessee by : Shri Gautam Jain, Adv. & Sh. Rajeev Sabharwal, CA Department by : Shri Vivek Vardhan, Sr. DR. Date of hearing : 12.09.2023 Date of pronouncement : 29.09.2023 ORDER The captioned appeals have been filed by the assessee against the orders of Ld. Commiss…

Ruby Singh, New Delhi vs. DCIT, Central Circle-8, New Delhi

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2879/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Sept 2023AY 2017-18

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI M. BALAGANESH, ACCOUTANT MEMBER I.T.A. Nos. 2875 to 2881/DEL/2022 A.Yrs.: 2013-14 to 2019-20 RUBY SINGH, DCIT, CENTRAL CIRCLE-8, R-543, NEW RAJINDER NAGAR, VS NEW DELHI NEW DELHI – 110 060 (PAN: ANAPS3827J) (ASSESSEE) (RESPONDENT) Assessee by : Shri Gautam Jain, Adv. & Sh. Rajeev Sabharwal, CA Department by : Shri Vivek Vardhan, Sr. DR. Date of hearing : 12.09.2023 Date of pronouncement : 29.09.2023 ORDER The captioned appeals have been filed by the assessee against the orders of Ld. Commiss…

Ruby Singh, New Delhi vs. DCIT, Central Circle-8, New Delhi

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2878/DEL/2022[2016-17]Status: DisposedITAT Delhi29 Sept 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI M. BALAGANESH, ACCOUTANT MEMBER I.T.A. Nos. 2875 to 2881/DEL/2022 A.Yrs.: 2013-14 to 2019-20 RUBY SINGH, DCIT, CENTRAL CIRCLE-8, R-543, NEW RAJINDER NAGAR, VS NEW DELHI NEW DELHI – 110 060 (PAN: ANAPS3827J) (ASSESSEE) (RESPONDENT) Assessee by : Shri Gautam Jain, Adv. & Sh. Rajeev Sabharwal, CA Department by : Shri Vivek Vardhan, Sr. DR. Date of hearing : 12.09.2023 Date of pronouncement : 29.09.2023 ORDER The captioned appeals have been filed by the assessee against the orders of Ld. Commiss…

Ruby Singh, New Delhi vs. DCIT, Central Circle-8, New Delhi

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2877/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI M. BALAGANESH, ACCOUTANT MEMBER I.T.A. Nos. 2875 to 2881/DEL/2022 A.Yrs.: 2013-14 to 2019-20 RUBY SINGH, DCIT, CENTRAL CIRCLE-8, R-543, NEW RAJINDER NAGAR, VS NEW DELHI NEW DELHI – 110 060 (PAN: ANAPS3827J) (ASSESSEE) (RESPONDENT) Assessee by : Shri Gautam Jain, Adv. & Sh. Rajeev Sabharwal, CA Department by : Shri Vivek Vardhan, Sr. DR. Date of hearing : 12.09.2023 Date of pronouncement : 29.09.2023 ORDER The captioned appeals have been filed by the assessee against the orders of Ld. Commiss…

Ruby Singh, New Delhi vs. DCIT, Central Circle-8, New Delhi

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2876/DEL/2022[2014-15]Status: DisposedITAT Delhi29 Sept 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI M. BALAGANESH, ACCOUTANT MEMBER I.T.A. Nos. 2875 to 2881/DEL/2022 A.Yrs.: 2013-14 to 2019-20 RUBY SINGH, DCIT, CENTRAL CIRCLE-8, R-543, NEW RAJINDER NAGAR, VS NEW DELHI NEW DELHI – 110 060 (PAN: ANAPS3827J) (ASSESSEE) (RESPONDENT) Assessee by : Shri Gautam Jain, Adv. & Sh. Rajeev Sabharwal, CA Department by : Shri Vivek Vardhan, Sr. DR. Date of hearing : 12.09.2023 Date of pronouncement : 29.09.2023 ORDER The captioned appeals have been filed by the assessee against the orders of Ld. Commiss…

Ruby Singh, Delhi vs. DCIT, Central Circle-8, New Delhi

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2875/DEL/2022[2013-14]Status: DisposedITAT Delhi29 Sept 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI M. BALAGANESH, ACCOUTANT MEMBER I.T.A. Nos. 2875 to 2881/DEL/2022 A.Yrs.: 2013-14 to 2019-20 RUBY SINGH, DCIT, CENTRAL CIRCLE-8, R-543, NEW RAJINDER NAGAR, VS NEW DELHI NEW DELHI – 110 060 (PAN: ANAPS3827J) (ASSESSEE) (RESPONDENT) Assessee by : Shri Gautam Jain, Adv. & Sh. Rajeev Sabharwal, CA Department by : Shri Vivek Vardhan, Sr. DR. Date of hearing : 12.09.2023 Date of pronouncement : 29.09.2023 ORDER The captioned appeals have been filed by the assessee against the orders of Ld. Commiss…

The Deputy Commissioner of Income Tax, Central Circle - 1, Guntur vs. Ravindra Bharathi Educational Society, Spsr Nellore

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 255/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam24 Sept 2021AY 2016-17

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./ I.T.A. No. 255/Viz/2020 (निर्धारणवर्ा/Assessment Year : 2016-17)

For Appellant: Shri C. Cubrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT DR
Section 132Section 133ASection 139(1)Section 143(2)Section 148Section 68

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी, न्याययकसदस्यएिं श्री डड.एस .सुन्दरससंह, ऱेखासदस्य के समऺ BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीऱसं./ I.T.A. No. 255/VIZ/2020 (निर्धारणवर्ा/Assessment Year : 2016-17) DCIT, Central Circle-1, M/s. Ravindra Bharathi Vs. Guntur. Educational Society, 23/812, Ravindra Bharathi Bhavan, Fathekhan Pet, SPSR Nellore. [PAN No. AAAR 2715 E] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) C.O.No. 11/VIZ/2021 (Arising ou…

Joginder Dahiya, Delhi vs. DCIT, New Delhi

In the result, all the four appeals filed by the respective assessees are allowed

ITA 3398/DEL/2017[2010-11]Status: DisposedITAT Delhi24 Jul 2020AY 2010-11

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Saras Kumar, Sr.DR
Section 139Section 139(4)Section 143(2)Section 147Section 148Section 271(1)(c)Section 271F

…h of the Tribunal in the case of Juliet Industries Ltd., vide ITA No.5452/M/2016, order dated 4th April, 2018 for A.Y. 2009-10. He also relied on the following decisions:- i) Dr. Shiva Kant Mishra vs. CIT, 380 ITR 257 (All); and ii) M/s PVP Ventures Limitedm 65 Taxmann.com 221 (Madras High Court) 10. He submitted that identical facts are involved in the case of Joginder Dahiya. However, in the case of Raj Bala, there is an additional fact that officer recording reasons i.e., DCIT, Circle 2(1), New Delhi, who happened to issue notice u/s 148 and record reasons u/s 148 was not the AO as assessment is framed by IT…

Smt. Raj Bala, Delhi vs. ITO, New Delhi

In the result, all the four appeals filed by the respective assessees are allowed

ITA 3396/DEL/2017[2010-11]Status: DisposedITAT Delhi24 Jul 2020AY 2010-11

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Saras Kumar, Sr.DR
Section 139Section 139(4)Section 143(2)Section 147Section 148Section 271(1)(c)Section 271F

…h of the Tribunal in the case of Juliet Industries Ltd., vide ITA No.5452/M/2016, order dated 4th April, 2018 for A.Y. 2009-10. He also relied on the following decisions:- i) Dr. Shiva Kant Mishra vs. CIT, 380 ITR 257 (All); and ii) M/s PVP Ventures Limitedm 65 Taxmann.com 221 (Madras High Court) 10. He submitted that identical facts are involved in the case of Joginder Dahiya. However, in the case of Raj Bala, there is an additional fact that officer recording reasons i.e., DCIT, Circle 2(1), New Delhi, who happened to issue notice u/s 148 and record reasons u/s 148 was not the AO as assessment is framed by IT…

ACIT, Cir-40, Kolkata vs. Sundarlal Mohanlal Sarda & Others, Kolkata

In the result, Revenue’s appeal is dismissed as infructuous

ITA 116/KOL/2014[2007-08]Status: DisposedITAT Kolkata31 Oct 2017AY 2007-08

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :007-08

Section 147Section 148

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :007-08 ACIT, Circle-40, V/s. Sundarlal Mohanlal 18, Rabindra Sarani, Sarda & Others (AOP), Podder Court, 4th Floor, H.O Suit No.64, 6th Kolkata-001 Floor, 8, A.J.C. Bose Road, Kolkata-11 [PAN No.AABAS 7905G] .. अपीलाथ" /Appellant ""यथ"/Respondent C.O. No.12/Kol/2014 (a/o ITANo.116/Kol/2014) Assessment Year: 2007-08 Sundarlal Mohanlal V/s. ACIT, Circle-40, Sarda & Others (AOP), 18, Rabindra Sarani, H.O Suit…

T.N.Sekar, L/H Late T.S.Narasimhan, Salem vs. ITO, Salem

In the result, the appeals filed by the assessees are allowed

ITA 68/CHNY/2015[2001-02]Status: DisposedITAT Chennai22 Jul 2016AY 2001-02

Bench: Shri N.R.S. Ganesanआयकर अपील सं./Ita Nos.66 & 68/Mds/2015 "नधा"रण वष" / Assessment Years : 2002-03 & 2001-02

For Respondent: Sh. P. Radhakrishnan, JCIT
Section 147Section 148

…आयकर अपील"य अ"धकरण, बी / एस एम सी "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ SMC BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.66 & 68/Mds/2015 "नधा"रण वष" / Assessment Years : 2002-03 & 2001-02 Shri T.N. Sekar, The Income Tax Officer, L/H Late T.S. Narasimhan, v. Ward I(2), 49, Bunglow Street, Shevapet, Salem. Salem. PAN : ADLPN 3256 F (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.67/Mds/2015 "नधा"रण वष" / Assessment Year : 2001-02 Shri T.N. Sekar, The Income Tax Officer, 49, Bunglow Street, Shevapet, v. W…

T.N.Sekar, Salem vs. ITO, Salem

In the result, the appeals filed by the assessees are allowed

ITA 67/CHNY/2015[2001-02]Status: DisposedITAT Chennai22 Jul 2016AY 2001-02

Bench: Shri N.R.S. Ganesanआयकर अपील सं./Ita Nos.66 & 68/Mds/2015 "नधा"रण वष" / Assessment Years : 2002-03 & 2001-02

For Respondent: Sh. P. Radhakrishnan, JCIT
Section 147Section 148

…आयकर अपील"य अ"धकरण, बी / एस एम सी "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ SMC BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.66 & 68/Mds/2015 "नधा"रण वष" / Assessment Years : 2002-03 & 2001-02 Shri T.N. Sekar, The Income Tax Officer, L/H Late T.S. Narasimhan, v. Ward I(2), 49, Bunglow Street, Shevapet, Salem. Salem. PAN : ADLPN 3256 F (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.67/Mds/2015 "नधा"रण वष" / Assessment Year : 2001-02 Shri T.N. Sekar, The Income Tax Officer, 49, Bunglow Street, Shevapet, v. W…

T.N.Sekar, L/H Late S.S.Narasimhan, Salem vs. ITO, Salem

In the result, the appeals filed by the assessees are allowed

ITA 66/CHNY/2015[2002-03]Status: DisposedITAT Chennai22 Jul 2016AY 2002-03

Bench: Shri N.R.S. Ganesanआयकर अपील सं./Ita Nos.66 & 68/Mds/2015 "नधा"रण वष" / Assessment Years : 2002-03 & 2001-02

For Respondent: Sh. P. Radhakrishnan, JCIT
Section 147Section 148

…आयकर अपील"य अ"धकरण, बी / एस एम सी "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ SMC BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.66 & 68/Mds/2015 "नधा"रण वष" / Assessment Years : 2002-03 & 2001-02 Shri T.N. Sekar, The Income Tax Officer, L/H Late T.S. Narasimhan, v. Ward I(2), 49, Bunglow Street, Shevapet, Salem. Salem. PAN : ADLPN 3256 F (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.67/Mds/2015 "नधा"रण वष" / Assessment Year : 2001-02 Shri T.N. Sekar, The Income Tax Officer, 49, Bunglow Street, Shevapet, v. W…

PVP Ventures Pvt. Ltd. v. ACIT (65 Taxmann.com 221) — Cited in 17 Judgments | BharatTax