R.W. Promotions (P) Ltd. v. ACIT

61 Taxmann.com 54High Court2015#5379 most cited

What is R.W. Promotions (P) Ltd. v. ACIT authority for?

Denying an assessee the right to cross-examine a third-party witness, in the absence of extraordinary written grounds, violates the principles of natural justice and renders the assessment void.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

R.W. Promotions P. Ltd. v. ACIT · violation of natural justice · audi alteram partem · right to cross-examination · denial of cross-examination · assessment void · section 131 · section 142 · third-party statement · bogus LTCG · accommodation entry

Sections most often in play

Section 132Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68Section 131(1A)

Issues it is cited on

audi alteram partembogus ltcgviolation of natural justicepenny stocksection 10(38)accommodation entrysection 131genuineness of the transactionunexplained cash creditsection 142scrutiny assessmentundisclosed income

Judgments citing R.W. Promotions (P) Ltd. v. ACIT

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…ested by cross-examination has no evidentiary value is laid down. (i) M/s. Andaman Timber Industries-vs-Comm. of Central Excise Kolkata 281 CTR 241 (SC) (2015). (1) (ii) H.R. Mehta-vs- ACIT, 72 taxmann.com 110 (Bom) (iii) M/s R.W. Promotions P. Ltd. -Vs-ACIT, 376 ITR 342 (Bom) (2015) 5. The respondent prays that the appeal may kindly be allowed.” 10. Ld. Counsel for the assessee referred to the documents placed in the paper book and the case various case laws. Index of the documents as well as the case laws relied on by the ld. Counsel for the assessee are scanned below : 23 ITA.No.987/PUN./2025 (M/s. Shree Sai…

DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA

In the result, the appeal filed by the revenue is dismissed, while for the cross-objection filed by the assessee is allowed

ITA 354/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 144C(3)Section 147Section 148Section 153CSection 69A

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी एस. बालकृ"णन, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.354/Viz/2025 (िनधा"रण वष"/ Assessment Year: 2016-17) Deputy Commissioner of Vs. Apparao Mukkamala Income Tax (IT) Visakhapatnam PAN : BCKPM4796A (अपीलाथ"/ Appellant) (""थ"/ Respondent) CO No.29/Viz/2025 (Arising out of आयकर अपीलसं./I.T.A.No.354/Viz/2025) (िनधा"रण वष"/ Assessment Year: 2016-17) Apparao Mukkamala Vs. Deputy Commissioner…

DCIT, CIRCLE 3(1), VISAKHAPATNAM vs. VIKAS KUMAR CHHAJER, VIZIANAGARAM

ITA 212/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2022-23

Bench: Us:

Section 132Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रिीश सूद, माननीय न्याययक सदस्य एिं श्री एस. बालकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकरअपीलसं./I.T.A.No.212/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2022-23) The Deputy Commissioner of Vs. Vikas Kumar Chhajer, Income Tax, Vizianagaram. Circle – 3(1), PAN : ADGPV3250J Visakhapatnam. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : None Assessee Represented by राजस्व का प्रतततितित्व/ : Dr. Satyasai Rath, CI…

GOYAL VEGOILS LIMITED ,KASAR ,KOTA vs. DCIT , CIRCLE -2, KOTA

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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, vk;dj vihy la-@ITA No. 243/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Goyal Vegoils Limited DCIT, Vs. C/o Goyal Vegoils Villahe Kasar, Circle-02, Kota NH-12, Tehsil Ladpura, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCG 2595 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, CA jktLo dh vksj…

SANJAY DANCHAND GHODAWAT,JAYSINGHPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE ICHALKARANJI CIRCLE, ICHALKARANJI

In the result, appeal of the assessee in ITA No

ITA 541/PUN/2024[2017-18]Status: DisposedITAT Pune20 Aug 2024AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.540/Pun/2024 िनधा"रण वष" / Assessment Year: 2016-17 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita No.541/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकरअपीलसं. / Ita No.598/Pun/2024 िनधा"रणवष" / Assessment Year: 2017-18 The Assistant Vs Sanjay Danchandghodawat, Commissioner Of Income 28 Sushreya, Yashwant Co- Tax, Op Hsg Society, Kolhapur. Jaysinghpur – 416101. Maharashtra Pan: Adlpg5040N Appellant/ Revenue Respondent /Assessee

Section 234BSection 250Section 69

…ent and the confirmation of account duly signed by Vivek Dhamanse. In this case the Income Tax Department had failed to provide opportunity of cross examination. 5.5 TheHon’ble Jurisdictional High Court in the case of R W Promotions Pvt. Ltd. Vs. ACIT [2015] 376 ITR 342 (Bombay) has held as under : Quote, “13. Thus the appellant was not given an opportunity to cross examine the witnesses whose statement is relied upon by the revenue and the evidence led by the appellant has not been considered. Therefore, clearly a breachof principles of natural justice. In view of the above, we set aside the order of the Tribun…

SANJAY DANCHAND GHODAWAT,JAYSINGHPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE ICHALKARANJI CIRCLE, ICHALKARANJI

In the result, appeal of the assessee in ITA No

ITA 540/PUN/2024[2016-17]Status: DisposedITAT Pune20 Aug 2024AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.540/Pun/2024 िनधा"रण वष" / Assessment Year: 2016-17 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita No.541/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकरअपीलसं. / Ita No.598/Pun/2024 िनधा"रणवष" / Assessment Year: 2017-18 The Assistant Vs Sanjay Danchandghodawat, Commissioner Of Income 28 Sushreya, Yashwant Co- Tax, Op Hsg Society, Kolhapur. Jaysinghpur – 416101. Maharashtra Pan: Adlpg5040N Appellant/ Revenue Respondent /Assessee

Section 234BSection 250Section 69

…ent and the confirmation of account duly signed by Vivek Dhamanse. In this case the Income Tax Department had failed to provide opportunity of cross examination. 5.5 TheHon’ble Jurisdictional High Court in the case of R W Promotions Pvt. Ltd. Vs. ACIT [2015] 376 ITR 342 (Bombay) has held as under : Quote, “13. Thus the appellant was not given an opportunity to cross examine the witnesses whose statement is relied upon by the revenue and the evidence led by the appellant has not been considered. Therefore, clearly a breachof principles of natural justice. In view of the above, we set aside the order of the Tribun…

RAJRAJESHWARI GUPTA ,KOTA vs. ITO , WARD 1(1),KOTA, KOTA

In the result, the appeal of the assessee is allowed with no orders as to costs

ITA 245/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 10(38)Section 143(3)Section 148Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 245/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shri Raj Rajeshwari Gupta cuke The ITO Vs. 205-C, Talwandi Ward 1(1) Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPG 2155K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajendra Sisodia Adv. jktLo dh vksj ls@Revenue by: Shri Rajesh Kumar Meena, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing :…

AAKRUTI KETAN MEHTA,MUMBAI vs. ITO, WARD-35(1)(1) , MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 53/MUM/2023[2014-2015]Status: DisposedITAT Mumbai31 Jan 2024AY 2014-2015

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 10(38)Section 131Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER Aakruti Ketan Mehta Vs. ITO, Ward-35(1)(1) 2501/2502, Ashok Tower Kautilya Bhavan Dr. S.S. Rao Road Bandra Kurla Complex Parel, Mumbai-400 012 Mumbai-400 051 PAN/GIR No.BAVPM3711N (Appellant) .. (Respondent) Assessee by Shri Pradip Kapasi Revenue by Shri A.S. Sant Date of Hearing 28/12/2023 Date of Pronouncement 31/01/2024 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the order dated 02/12/2022 passed by ld. CIT(A)-57, Mu…

DHANESH TRADING CO.,MUMBAI vs. ITO-19 (1) (4), MUMBAI

In the result, the four appeals filed by the assessee’s are allowed partly

ITA 1458/MUM/2021[2011-12]Status: DisposedITAT Mumbai10 Jul 2023AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2008-09 Mr. Dhanesh Mulji Gala, Ito Wd 19(1)(4), 137, 1St Floor, Kika Street, Mumbai. Gulalwadi, Vs. Mumbai-400004. Pan No. Aaafp 1969 L Appellant Respondent

For Appellant: Mandar VaidyaFor Respondent: Ms. Indira Adakil, DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2008-09 Mr. Dhanesh Mulji Gala, ITO WD 19(1)(4), 137, 1st floor, Kika Street, Mumbai. Gulalwadi, Vs. Mumbai-400004. PAN NO. AAAFP 1969 L Appellant Respondent ITA No. 1456 to 1458/MUM/2021 Assessment Year: 2009-10 to 2011-12 Dhanesh Trading Co. ITO WD 19(1)(4), 137/139,1st Floor, Kika Street Mumbai. Gulalwadi, Vs. Mumbai-400004. PAN NO. AAAFD 1264 H Appellant Respondent Assessee by : Mandar Vaidya Revenue by : Ms. Indira Adakil, DR Date of He…

DHANESH TRADING COMPANY,MUMBAI vs. ITO -19(1) (4) , MUMBAI

In the result, the four appeals filed by the assessee’s are allowed partly

ITA 1457/MUM/2021[2010-11]Status: DisposedITAT Mumbai10 Jul 2023AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2008-09 Mr. Dhanesh Mulji Gala, Ito Wd 19(1)(4), 137, 1St Floor, Kika Street, Mumbai. Gulalwadi, Vs. Mumbai-400004. Pan No. Aaafp 1969 L Appellant Respondent

For Appellant: Mandar VaidyaFor Respondent: Ms. Indira Adakil, DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2008-09 Mr. Dhanesh Mulji Gala, ITO WD 19(1)(4), 137, 1st floor, Kika Street, Mumbai. Gulalwadi, Vs. Mumbai-400004. PAN NO. AAAFP 1969 L Appellant Respondent ITA No. 1456 to 1458/MUM/2021 Assessment Year: 2009-10 to 2011-12 Dhanesh Trading Co. ITO WD 19(1)(4), 137/139,1st Floor, Kika Street Mumbai. Gulalwadi, Vs. Mumbai-400004. PAN NO. AAAFD 1264 H Appellant Respondent Assessee by : Mandar Vaidya Revenue by : Ms. Indira Adakil, DR Date of He…

DHANESH TRADING CO.,MUMBAI vs. ITO-19(1) (4), MUMBAI

In the result, the four appeals filed by the assessee’s are allowed partly

ITA 1456/MUM/2021[2009-10]Status: DisposedITAT Mumbai10 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2008-09 Mr. Dhanesh Mulji Gala, Ito Wd 19(1)(4), 137, 1St Floor, Kika Street, Mumbai. Gulalwadi, Vs. Mumbai-400004. Pan No. Aaafp 1969 L Appellant Respondent

For Appellant: Mandar VaidyaFor Respondent: Ms. Indira Adakil, DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2008-09 Mr. Dhanesh Mulji Gala, ITO WD 19(1)(4), 137, 1st floor, Kika Street, Mumbai. Gulalwadi, Vs. Mumbai-400004. PAN NO. AAAFP 1969 L Appellant Respondent ITA No. 1456 to 1458/MUM/2021 Assessment Year: 2009-10 to 2011-12 Dhanesh Trading Co. ITO WD 19(1)(4), 137/139,1st Floor, Kika Street Mumbai. Gulalwadi, Vs. Mumbai-400004. PAN NO. AAAFD 1264 H Appellant Respondent Assessee by : Mandar Vaidya Revenue by : Ms. Indira Adakil, DR Date of He…

DHANESH MULJI GALA,MUMBAI vs. ITO-19(1) (4), MUMBAI

In the result, the four appeals filed by the assessee’s are allowed partly

ITA 1449/MUM/2021[2008-09]Status: DisposedITAT Mumbai10 Jul 2023AY 2008-09

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2008-09 Mr. Dhanesh Mulji Gala, Ito Wd 19(1)(4), 137, 1St Floor, Kika Street, Mumbai. Gulalwadi, Vs. Mumbai-400004. Pan No. Aaafp 1969 L Appellant Respondent

For Appellant: Mandar VaidyaFor Respondent: Ms. Indira Adakil, DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2008-09 Mr. Dhanesh Mulji Gala, ITO WD 19(1)(4), 137, 1st floor, Kika Street, Mumbai. Gulalwadi, Vs. Mumbai-400004. PAN NO. AAAFP 1969 L Appellant Respondent ITA No. 1456 to 1458/MUM/2021 Assessment Year: 2009-10 to 2011-12 Dhanesh Trading Co. ITO WD 19(1)(4), 137/139,1st Floor, Kika Street Mumbai. Gulalwadi, Vs. Mumbai-400004. PAN NO. AAAFD 1264 H Appellant Respondent Assessee by : Mandar Vaidya Revenue by : Ms. Indira Adakil, DR Date of He…

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

ITA 1167/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1167/AHD/2016 (AY 2010-11) (Hearing in Virtual Court) Raj Enterprises, Deputy Commissioner of 7-Nitinagar Society, Income Tax, Vs Opp. VasantVihar Society, Circle-2(3), Surat. Udhana Magdalla Road, Surat – 395007 PAN: AAKFR 6024 M The Appellant/ Revenue Respondent/ Assessee The Deputy Commissioner of Raj Enterprises, Income Tax, 7-Nitinagar Society, Vs Circle-2(3), Surat. Opp. VasantVihar Society, UdhanaMagdalla Road, Surat – 395007 PAN: AAKFR 6024 M Appellant/ Revenue…

M/S. RAJ ENTERPRISE,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX-6,, SURAT

ITA 1166/AHD/2016[2009-10]Status: DisposedITAT Surat31 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1167/AHD/2016 (AY 2010-11) (Hearing in Virtual Court) Raj Enterprises, Deputy Commissioner of 7-Nitinagar Society, Income Tax, Vs Opp. VasantVihar Society, Circle-2(3), Surat. Udhana Magdalla Road, Surat – 395007 PAN: AAKFR 6024 M The Appellant/ Revenue Respondent/ Assessee The Deputy Commissioner of Raj Enterprises, Income Tax, 7-Nitinagar Society, Vs Circle-2(3), Surat. Opp. VasantVihar Society, UdhanaMagdalla Road, Surat – 395007 PAN: AAKFR 6024 M Appellant/ Revenue…

THE DY.COMMISSIONER OF INCOME TAX CIRCLE-2(3),, SURAT vs. M/S. RAJ ENTERPRISES,, SURAT

ITA 1164/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1167/AHD/2016 (AY 2010-11) (Hearing in Virtual Court) Raj Enterprises, Deputy Commissioner of 7-Nitinagar Society, Income Tax, Vs Opp. VasantVihar Society, Circle-2(3), Surat. Udhana Magdalla Road, Surat – 395007 PAN: AAKFR 6024 M The Appellant/ Revenue Respondent/ Assessee The Deputy Commissioner of Raj Enterprises, Income Tax, 7-Nitinagar Society, Vs Circle-2(3), Surat. Opp. VasantVihar Society, UdhanaMagdalla Road, Surat – 395007 PAN: AAKFR 6024 M Appellant/ Revenue…

M/S SUINDU & CO.,MUMBAI vs. ASST. CIT 17(3), MUMBAI

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

ITA 1476/MUM/2019[2010-11]Status: DisposedITAT Mumbai04 Nov 2020AY 2010-11

Bench: Shri Vikas Awasthyआअसं.1476/मुं/2019 ("न.व.2010-11) M/S. Suindu & Co., 33, Jupiter Building, Cuffe Parade, Mumbai 400 005. : अपीलाथ"/ Appellant Pan: Aacfs5934P बनाम/ Vs. Asst. Commissioner Of Income Tax-17(3), Aaykar Bhavan, M.K.Road, Mumbai 400 020 : ""थ"/ Respondent Assessee By : None Revenue By : Ms Smita Verma

For Appellant: NoneFor Respondent: Ms Smita Verma
Section 131Section 132Section 143(1)Section 143(3)Section 35A

…y the Assessing Officer is not extended to the assessee, the entire issue has to be adjudicated fresh by giving fair opportunity to both the sides. Similar view has been taken by Hon’ble Bombay High Court in the case of R.W. Promotions (P) Ltd. Vs. Asstt. CIT 376 ITR 342(Bom). 7. Nowhere it is emanating from perusal of assessment order that the statement recorded by the Department that was used to disallow assessee’s claim was provided to the assessee or the opportunity to cross- examine the person whose statement was used against the assessee was afforded to the assessee. The Assessing Officer ought to have pro…

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2283/CHNY/2018[2014-15]Status: DisposedITAT Chennai25 Sept 2019AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2282/CHNY/2018[2013-14]Status: DisposedITAT Chennai25 Sept 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2281/CHNY/2018[2012-13]Status: DisposedITAT Chennai25 Sept 2019AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2280/CHNY/2018[2011-12]Status: DisposedITAT Chennai25 Sept 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

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R.W. Promotions (P) Ltd. v. ACIT (61 Taxmann.com 54) — Cited in 22 Judgments | BharatTax