Raimandir Estates (P) Ltd. v. PCIT (245 Taxmann 127)

Shri Sham Sunder Aggarwal, Kapurthala vs. Principal Commissioner of Income Tax -2, Kaputhala

In the result, the appeal of the assessee, ITA

ITA 410/ASR/2019[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR

Section 143(3)Section 148Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 410/Asr/2019 Assessment Year: 2009-10 Sh. Sham Sunder Aggarwal, Vs. Pr. C. I. T.-2, Prop. M/s PK & Company, Jalandhar 15-New Sabji Mandi, Kapurthala [PAN: AAWPA 3347E] (Appellant) (Respondent) Appellant by : Sh. J. S. Bhasin, Adv. Respondent by: Sh. Chandrajit Singh, CIT DR Date of Hearing: 29.06.2022 Date of Pronouncement: 24.08.2022 ORDER Per Anikesh Banerjee, J.M.: The instant appeal was filed by the assessee against the order passed by the L…

Sampkhand Group Seva Sahakari Sangh Limited, Samphkand vs. Principal Commissioner of Income Tax, Hubli

ITA 366/BANG/2022[2017-18]Status: DisposedITAT Bangalore23 Aug 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2017-18 M/S. Sampkhand Group Seva Sahakari Sangh Ltd., The Principal No. 104, Sahakari Commissioner Of Sangh, Kumta Road, Income Tax, Janmane, Hubli. Vs. Samphkand – 581 315. Pan: Aanas3902K Appellant Respondent : Shri S.V. Ravishankar, Assessee By Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr-1 Date Of Hearing : 11-08-2022 Date Of Pronouncement : 23-08-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 29/03/2022 U/S. 263 Passed By The Ld.Pr.Cit, Hubli Relating To Assessment Year 2017-18 On Following Grounds Of Appeal: “1. The Order Of The Learned Principal Commissioner Of Income-Tax Hubli, Passed Under Section 263 Of The Act In So Far As It Is Against The Appellant Is Opposed To Law, Weight Of Evidence, Natural Justice, Probabilities, Facts & Circumstances Of The Appellant'S Case.

For Respondent: Shri S.V. Ravishankar

Section 143(3)Section 263Section 801Section 80PSection 80P(2)(a)Section 8o

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Sampkhand Group Seva Sahakari Sangh Ltd., The Principal No. 104, Sahakari Commissioner of Sangh, Kumta Road, Income Tax, Janmane, Hubli. Vs. Samphkand – 581 315. PAN: AANAS3902K APPELLANT RESPONDENT : Shri S.V. Ravishankar, Assessee by Advocate : Shri Sumer Singh Meena, CIT Revenue by DR-1 Date of Hearing : 11-08-2022 Date of Pronouncement : 23-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by…

Shri Rahul Dharmendra Shah, Ahmedabad vs. The Pr. CIT-5, Ahmedabad

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

ITA 75/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad20 Jul 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos. 75/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Rahul Dharmendra Shah, The Principal Commissioner 14, Chandra Prakash Society, Vs. Of Income Tax-5, Vibhag-2, Kankariya, Ahmedabad. Ahmedabad-380022. Pan: Cqjps5772C

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Vijay Kumar Jaiswal, Sr. DR

Section 10(38)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 75/AHD/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Rahul Dharmendra Shah, The Principal Commissioner 14, Chandra Prakash Society, Vs. of Income Tax-5, Vibhag-2, Kankariya, Ahmedabad. Ahmedabad-380022. PAN: CQJPS5772C And आयकर अपील सं./ITA Nos. 72/AHD/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Shri Dharmendra Champaklal The Principal Commissioner Shah, Vs. of Income Tax-5, 14, Chandra Prakash Society, Ahmedabad. Vibhag-…

Shri Dharmendra Champaklal Shah, Ahmedabad vs. The Pr.CIT-5, Ahmedabad

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

ITA 72/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad20 Jul 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos. 75/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Rahul Dharmendra Shah, The Principal Commissioner 14, Chandra Prakash Society, Vs. Of Income Tax-5, Vibhag-2, Kankariya, Ahmedabad. Ahmedabad-380022. Pan: Cqjps5772C

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Vijay Kumar Jaiswal, Sr. DR

Section 10(38)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 75/AHD/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Rahul Dharmendra Shah, The Principal Commissioner 14, Chandra Prakash Society, Vs. of Income Tax-5, Vibhag-2, Kankariya, Ahmedabad. Ahmedabad-380022. PAN: CQJPS5772C And आयकर अपील सं./ITA Nos. 72/AHD/2020 िनधा"रण वष"/Asstt. Year: 2015-2016 Shri Dharmendra Champaklal The Principal Commissioner Shah, Vs. of Income Tax-5, 14, Chandra Prakash Society, Ahmedabad. Vibhag-…

Rushabhdev Infra Project Pvt. Ltd., Ahmedabad vs. The Pr. CIT -3, Ahmedabad

The appeal of the assessee is allowed

ITA 275/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad29 Apr 2022AY 2015-16

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri Samir Tekriwal, CIT/DR

Section 143(3)Section 263Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 M/s. Rushabhdev Infra The Principal Project Pvt. Ltd. C/O. M S Commissioner of Chhajed & Co. Chartered Vs Income Tax-3, Accountants, Kamal Ahmedabad Shanti Besides Bank of (Respondent) Baroda Opp. Sardar Patel Colony, Ahmedabad- 380014 PAN: AAFCR2520Q (Appellant) Appellant by : Shri Hem Chhajed, A.R. Respondent by : Shri Samir Tekriwal, CIT/DR Date of hearing : 24-02-2022 Date of pronouncement : 29-…

Pawansut Media Services Pvt Ltd, New Delhi vs. Pr. CIT - 7, New Delhi

In the result, appeal of the assessee is allowed

ITA 534/DEL/2021[2015-16]Status: DisposedITAT Delhi14 Oct 2021AY 2015-16

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

For Appellant: Shri Kapil Goel, Advocate &For Respondent: Smt. Sushma Singh, CIT-DR

Section 143(3)Section 263Section 56(2)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.534/Del./2021 Assessment Year 2015-2016 Pawansut Media Services Pvt. Ltd., Delhi – 110019. The Principal PAN AAECP2155J Commissioner of Income vs. C/o. Shri Kapil Goel, Tax-7, C.R. Building, Advocate, F-26/124, ITO, I.P. Estate, New Delhi - 110 002. Sector-7, Rohini, Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate & Shri Sandeep Goel, Advocate For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 19…

M/S Dsiidc Ltd., New Delhi vs. Pr.CIT-03, New Delhi

The appeal of the assessee is dismissed

ITA 2674/DEL/2016[2012-13]Status: DisposedITAT Delhi09 Sept 2021AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 142(1)Section 143(2)Section 143(3)Section 263Section 801Section 80I

…DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 2673/DEL/2016 (A.Y 2011-12) I.T.A. No. 2674/DEL/2016 (A.Y 2012-13) (THROUGH VIDEO CONFERENCING) DSIIDC Ltd. Vs Pr. Commissioner of Income N-36, Bombay Life Building Tax-03 Connaught Circus New Delhi New Delhi AAACDE1257F (APPELLANT) (RESPONDENT) Appellant by Sh. H. P. Agarwal, CA Respondent by Sh. Sushma Singh, CIT DR Date of Hearing 06.07.2021 Date of Pronouncement 09.09.2021 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against the separate orders dated 30/…

M/S Dsiidc Ltd., New Delhi vs. Pr.CIT-03, New Delhi

The appeal of the assessee is dismissed

ITA 2673/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Sept 2021AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 142(1)Section 143(2)Section 143(3)Section 263Section 801Section 80I

…DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 2673/DEL/2016 (A.Y 2011-12) I.T.A. No. 2674/DEL/2016 (A.Y 2012-13) (THROUGH VIDEO CONFERENCING) DSIIDC Ltd. Vs Pr. Commissioner of Income N-36, Bombay Life Building Tax-03 Connaught Circus New Delhi New Delhi AAACDE1257F (APPELLANT) (RESPONDENT) Appellant by Sh. H. P. Agarwal, CA Respondent by Sh. Sushma Singh, CIT DR Date of Hearing 06.07.2021 Date of Pronouncement 09.09.2021 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against the separate orders dated 30/…

Rutvi Oilfields Services Pvt Ltd, Gurgaon vs. Pr. CIT, Gurgaon

The appeal of the assessee is allowed

ITA 3291/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Jun 2021AY 2014-15

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar

Section 142(1)Section 143(1)Section 263Section 40A(2)(b)

…ITA No. 3291/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND DR. B. R. R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 3291/DEL/2019 (A.Y 2014-15) (THROUGH VIDEO CONFERENCING) M/s Rutvi Oilfields Services Pvt. Vs Principal Commissioner of Ltd. Income Tax, Gurgaon 327/3, Prem Nagar, HSIIDC Bldg., Vanijya Opposite Haryana Roadways, Nikunj, Gurgaon – 122022 Udyog Vihar, Phase –V, Haryana Gurgaon – 122 016 AAECR0637B Haryana (APPELLANT) (RESPONDENT) Appellant by Sh. K. Sampath, Advocate; Respondent by Ms. Parmita M. Biswas, [CIT] – D.R. Date o…

Shree Cement Limited, Beawar vs. Pr.CIT, Udaipur

In the result, the appeal of the assessee is allowed

ITA 4/JPR/2021[2014-15]Status: DisposedITAT Jaipur23 Jun 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 04/Jp/2021 Assessment Year: 2014-15 Shree Cement Limited, Cuke Pr.Cit, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. Pan No.: Aaccs 8796 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Dilip Desai (Ca) Shri Vijay Shah (Ca) Shri Mohit Choudhary (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Pcit, Udaipur Dated 03.02.2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short The Act) For The Assessment Year 2014-15. The Grounds Of Appeal Taken By The Assessee Are As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax – Udaipur, (Here- In- After Referred To As Ld. Pr. Cit) Was Not Justified In Initiating Proceedings U/S 263 Of The Income Tax Act, 1961 Since The Order Passed By The Assessing Officer (A.O.) Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

For Appellant: Shri Dilip Desai (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 04/JP/2021 Assessment Year: 2014-15 Shree Cement Limited, cuke Pr.CIT, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. PAN No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Dilip Desai (CA) Shri Vijay Shah (CA) Shri Mohit Choudhary (CA) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ d…

Rajani Venkata Naga Anavarapu Narayna, New Delhi vs. Pr.CIT-20, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1817/DEL/2020[2015-16]Status: DisposedITAT Delhi16 Jun 2021AY 2015-16

Bench: Ms. Suchitra Kambledr. B. R. R. Kumarita No. 1817/Del/2020 : Asstt. Year: 2015-16 Rajani Venkata Naga Annavarapu Vs Pcit-20, Narayana, A-14, Mangal Co-Operative New Delhi Group Housing Society Ltd., Vasundhara Enclave, Delhi-110096 (Appellantt (Respondent) Pan No. Agbpn4766D

For Appellant: Sh. Manoj Kumar, CAFor Respondent: Ms. Pramita M. Biswas, CIT DR

Section 143(3)Section 263Section 48Section 54Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DELHI Before Ms. Suchitra Kamble, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1817/Del/2020 : Asstt. Year: 2015-16 Rajani Venkata Naga Annavarapu Vs PCIT-20, Narayana, A-14, Mangal Co-operative New Delhi Group Housing Society Ltd., Vasundhara Enclave, Delhi-110096 (APPELLANTT (RESPONDENT) PAN No. AGBPN4766D Assessee by : Sh. Manoj Kumar, CA Revenue by : Ms. Pramita M. Biswas, CIT DR Date of Hearing: 14.06.2021 Date of Pronouncement: 16.06.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the as…

Satish Kumar Lakhmani, Kolkata vs. Pr.CIT-10, Kolkata

In the result, the appeal of assessee is allowed

ITA 260/KOL/2019[2014-15]Status: DisposedITAT Kolkata21 Apr 2021AY 2014-15

Bench: "ी जे. सुधाकर रे"ी, लेखा सद"य एवं/And "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 10(38)Section 133(6)Section 143(3)Section 263

…I.T.A No. 260/Kol/2019 Satish Kumar Lakhmani, AY 2014-15 आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"ी, लेखा सद"य एवं/and "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 260/Kol/2019 Assessment Year: 2014-15 Satish Kumar Lakhmani Vs. Principal Commissioner of Income- (PAN: ABYPL4427B) tax-10, Kolkata. Appellant Respondent Date of Hearing (Virtual) 08.04.2021 Date of Pronouncement 21.04.2021 For the Appellant Shri Subash Agarwal, Advocate For the Respondent John Vincent Donkupar…

Rasna Pvt. Ltd., Ahmedabad vs. The Pr.CIT, -3, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 278/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad09 Apr 2021AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedasstt.Year 2015-16

For Respondent: Shri Sanjeev Jain, CIT-DR

Section 142(1)Section 143(3)Section 263Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (Conducted through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Asstt.Year 2015-16 Rasna Pvt. Ltd. Pr.CIT-3 Ahmedabad. Atlanta Tower Vs. Opp: Sears Tower Panchvati, Gulbhai Tekra Ahmedabad 38001. PAN : AAACW 4408 M (Applicant) (Responent) : Shri P.F. Jain, AR Assessee by Revenue by : Shri Sanjeev Jain, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 23/03/2021 घोषणा क" तार"ख /Date of Pronouncement: 09/04/2021 आदेश/O R D E R PER RAJPAL YADAV, VICE-PRESID…