R.Chitra v. ITSC

117 Taxmann.com 117High Court2020#4512 most cited

What is R.Chitra v. ITSC authority for?

Additions to income made purely on estimation without any basis, and in the absence of incriminating material, are not sustainable in law, particularly when they fall outside the scope of proceedings under Section 153C.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2023.

Also referred to as

R.Chitra v. ITSC · 117 Taxmann.com 117 · section 153C · incriminating material · estimation · addition without basis · assessment scope

Judgments citing R.Chitra v. ITSC

ACIT CENTRAL -2, BHOPAL vs. SHRI NARESH THARANI , BHOPAL

In the result, the appeals of revenue are dismissed and COs of the assessee are partly allowed for statistical purposes

ITA 113/IND/2021[2015-16]Status: DisposedITAT Indore30 Oct 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.108/Ind/2021 & Acit Central-2 Shri Naresh Tharani Bhopal E-2/149, Arera Colony Vs. Bhopal (Appellant / Revenue) (Assessee) Pan: Aampt6514G

Section 153C

…eyond the scope of proceedings u/s 153C. He has relied upon the various decisions as under: 1.CIT vs Continental Warehousing Corporation 58 taxmann.com 78 (Bom.) 2.CIT vs Kabul Chawla 380 ITR 573 (Del.) 3.CIT vs Lata Jain 384 ITR 543 (Del.) 4.Gahoi Dal Mills 117 Taxmann.com 117 MP 117 (SC) 5.Abhisar Buildwell P Ltd. [2017] 149 taxmann.com 399 (SC) 4.1. Ld. AR has further submitted that the assesse is in the business of brokerage of real estate transaction and working as an agent between buyers and sellers of properties. In this line of business normally commission charges are @1% of the transaction value and th…

PR.COMMISSIONER OF INCOME TAX (CENTRAL)- 3 vs. M/S PGF LTD.

Appeals are dismissed

ITA/530/2019HC Delhi14 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 139Section 153ASection 158Section 158B

…Neutral Citation Number: 2022/DHC/004827 ITA Nos.528/2019, 529/2019, 530/2019 & 535/2019 Page 1 of 13 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 528/2019 PR.COMMISSIONER OF INCOME TAX (CENTRAL)- 3 ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Vipul Agrawal and Mr. Parth Semwal, Jr. Standing Counsel. versus M/S PGF LTD. ..... Respondent Through: None. Mr. Sachit Jolly, Amicus Curiae + ITA 529/2019 PR.COMMISSIONER OFLNCOME TAX (CENTRAL)- 3 ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Vipul Agrawal and Mr. Parth Semwal, Jr. Standing Counsel. versus M/S…

PR.COMMISSIONER OF INCOME TAX (CENTRAL)- 3 vs. M/S PGF LTD.

Appeals are dismissed

ITA/528/2019HC Delhi14 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 139Section 153ASection 158Section 158B

…Neutral Citation Number: 2022/DHC/004827 ITA Nos.528/2019, 529/2019, 530/2019 & 535/2019 Page 1 of 13 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 528/2019 PR.COMMISSIONER OF INCOME TAX (CENTRAL)- 3 ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Vipul Agrawal and Mr. Parth Semwal, Jr. Standing Counsel. versus M/S PGF LTD. ..... Respondent Through: None. Mr. Sachit Jolly, Amicus Curiae + ITA 529/2019 PR.COMMISSIONER OFLNCOME TAX (CENTRAL)- 3 ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Vipul Agrawal and Mr. Parth Semwal, Jr. Standing Counsel. versus M/S…

S.VICTOR AROCKIAM,ARIYALUR vs. DCIT CENTRAL CIRCLE-1, TRICHY

The appeal stand allowed in terms of our above order

ITA 348/CHNY/2020[2012-13]Status: DisposedITAT Chennai12 Oct 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Viswanathan (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) –Ld. DR
Section 143(3)Section 153ASection 40A(3)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.348/Chny/2020 (िनधाBरण वषB / Assessment Year: 2012-13) Shri S. Victor Arockiam DCIT बनाम/ No.110/C-7, Velayutha Nagar, Central Circle-1, Udayarpalayam Taluk, Trichy. Vs. Ariyalur District – 621 802. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AKQPV-2871-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R…

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

ITA 27/CHNY/2012[2007-2008]Status: DisposedITAT Chennai08 Jun 2022AY 2007-2008

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

ITA 26/CHNY/2012[2006-2007]Status: DisposedITAT Chennai08 Jun 2022AY 2006-2007

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

ITA 25/CHNY/2012[2005-2006]Status: DisposedITAT Chennai08 Jun 2022AY 2005-2006

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

ITA 24/CHNY/2012[2004-2005]Status: DisposedITAT Chennai08 Jun 2022AY 2004-2005

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

ITA 23/CHNY/2012[2003-2004]Status: DisposedITAT Chennai08 Jun 2022AY 2003-2004

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

ITA 22/CHNY/2012[2002-2003]Status: DisposedITAT Chennai08 Jun 2022AY 2002-2003

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

SMT. V.PRREMALATHA,CHENNAI vs. ACIT, CHENNAI

The appeal stand partly allowed

ITA 21/CHNY/2012[2001-2002]Status: DisposedITAT Chennai08 Jun 2022AY 2001-2002

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate ) – Ld. ARFor Respondent: Shri Karthick Ranganathan
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 234BSection 234C

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

ITA 1688/CHNY/2019[2013-14]Status: DisposedITAT Chennai05 Apr 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

ITA 1687/CHNY/2019[2012-13]Status: DisposedITAT Chennai05 Apr 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

ITA 1686/CHNY/2019[2011-12]Status: DisposedITAT Chennai05 Apr 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

ITA 1685/CHNY/2019[2010-11]Status: DisposedITAT Chennai05 Apr 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

ITA 1684/CHNY/2019[2009-10]Status: DisposedITAT Chennai05 Apr 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

ITA 1683/CHNY/2019[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

L.S.VISHNU PRASAD,CHENNAI vs. DCIT CENTRAL CIRCLE 2(1), CHENNAI

The appeal stands partly allowed

ITA 1682/CHNY/2019[2007-08]Status: DisposedITAT Chennai05 Apr 2022AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) – Ld. DR
Section 143(3)Section 153DSection 24

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, there is no stay by Hon’ble Supreme Court on the operation of…

ACIT CENTRAL CIRCLE 2 (1) INVESTIGATION WING, CHENNAI vs. M/S G TECH STONE LTD, CHENNAI

The appeal stand allowed for statistical purposes

ITA 583/CHNY/2018[2010-11]Status: DisposedITAT Chennai05 Apr 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, 15 ITA 537 to 539 & 580 to 583/Chny/2018 & ITA 3053/Chny/201…

ACIT CENTRAL CIRCLE 2 (1) INVESTIGATION WING, CHENNAI vs. M/S G TECH STONE LTD, CHENNAI

The appeal stand allowed for statistical purposes

ITA 582/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Apr 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…(SLP) filed by the revenue and accepted by Hon’ble Supreme Court in the case of Pr. CIT V/s Gahoi Foods Pvt. Ltd. (117 Taxmann.com 118). We find that SLP has been filed by the revenue against the decision of Hon’ble High Court of Madhya Pradesh as reported at 117 Taxmann.com 117. In this case, Hon’ble Court chose to follow the decision of Hon’ble Delhi High Court in CIT V/s Kabul Chawla (380 ITR 573) and concurred with the views expressed therein. The revenue preferred SLP against the same which has been admitted and tagged with other appeals. However, 15 ITA 537 to 539 & 580 to 583/Chny/2018 & ITA 3053/Chny/201…

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