How many judgments cite Rajeev Kumar Agarwal v. Addl. CIT?

53 judgments on BharatTax cite Rajeev Kumar Agarwal v. Addl. CIT (45 Taxmann.com 555), spanning 2015 to 2025.

Which sections of the Income Tax Act does Rajeev Kumar Agarwal v. Addl. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 133(6), Section 32, Section 40A(2)(b), Section 50C, Section 56(2)(vii).

Rajeev Kumar Agarwal v. Addl. CIT

45 Taxmann.com 555Income Tax Appellate Tribunal2014#2198 most cited

What is Rajeev Kumar Agarwal v. Addl. CIT authority for?

The disallowance under section 40(a)(ia) for non-deduction or non-remittance of TDS does not apply if the assessee establishes that the recipient has already declared the corresponding income and paid tax on it, as there is no actual loss of revenue. This principle, reflected in the second proviso to section 40(a)(ia), applies retrospectively.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Rajeev Kumar Agarwal v. Addl. CIT · Section 40(a)(ia) disallowance · second proviso to section 40(a)(ia) · retrospective applicability · no loss of revenue · recipient paid tax · TDS default · Hindustan Coca Cola Beverages · Agra ITAT

Sections most often in play

Section 143(3)Section 133(6)Section 32 Section 40A(2)(b)Section 50C Section 56(2)(vii)Section 56(2)(x)Section 147

Issues it is cited on

section 50(1)section 23(5)safe harbour section 50c(1)waiver of loan section 50c(2)section 211 section 43c section 43ca annual letting value full value of consideration circle rate

Judgments citing Rajeev Kumar Agarwal v. Addl. CIT

DELUXE RECYCLING INDIA PRIVATE LIMITED,MUMBAI vs. CIRCLE 4(1)(1), MUMBAI

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

ITA 2046/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Sept 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2020-21 Assistant Commissioner Of Deluxe Recycling India Income Tax-4(1)(1), Private Limited Mumbai 13 17 Dady Sheth Agiary Vs. Lane, Kalbadevi Road, Kalbadevi, Mumbai-400002 (Pan: Aaacd8909N) (Appellant) (Respondent) Assessment Year: 2020-21 Deluxe Recycling India Private Assistant Commissioner Of Limited Income Tax-4(1)(1), 13 17 Dady Sheth Agiary Lane, Mumbai Vs. Kalbadevi Road, Kalbadevi, Mumbai-400002 (Pan: Aaacd8909N) (Appellant) (Respondent)

For Appellant: Shri Rahul Hakani, AdvocateFor Respondent: Shri Annavaram Kosuri, Sr. DR

Section 143(3)Section 32Section 40A(2)(b)Section 56Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Assistant Commissioner of Deluxe Recycling India Income Tax-4(1)(1), Private Limited Mumbai 13 17 Dady Sheth Agiary Vs. Lane, Kalbadevi Road, Kalbadevi, Mumbai-400002 (PAN: AAACD8909N) (Appellant) (Respondent) Assessment Year: 2020-21 Deluxe Recycling India Private Assistant Commissioner of Limited Income Tax-4(1)(1), 13 17 Dady Sheth Agiary Lane, Mumbai Vs. Kalbadevi Road, Kalbadevi, Mumbai-400002 (PAN: AAACD8909N) (Appellant) (Respondent) Presen…

ASSISTANT COMMISSIONER OF INCOME TAX-4(1)(1), MUMBAI, MUMBAI vs. DELUXE RECYCLING INDIA PRIVATE LIMITED, MUMBAI

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

ITA 1969/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Sept 2025AY 2020-21

For Appellant: Shri Rahul Hakani, AdvocateFor Respondent: Shri Annavaram Kosuri, Sr. DR

Section 143(3)Section 32Section 40A(2)(b)Section 56Section 56(2)(x)

AAESHKA RIDDHI REALTY,MUMBAI vs. CIT(A)-NFAC - ITO-19(1)(1), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 3970/MUM/2024[2016-17]Status: DisposedITAT Mumbai20 Sept 2024AY 2016-17

Bench: Shri. Amarjit Singh & Shri. Sandeep Singh Karhail

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Ram Krishna Kedia (Sr. DR)

Section 147Section 148Section 250Section 43CSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI. AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 3970/Mum./2024 (Assessment Year :2016–2017) Aaeshka Riddhi Realty 18, Kailash Darshan, 5th Floor, Nana Chowk, Near Kennedy Bridge, Grant Road, Mumbai – 400007. PAN-AAWFA9467B ……………. Appellant v/s CIT(A) – NFAC – ITO - 19(1)(1) Piramal Chamber, DR SS Rao Marg, Parel, ……………. Respondent Mumbai – 400012. Assessee by : Shri Bhupendra Shah Revenue by :Shri Ram Krishna Kedia (Sr. DR) Date of Hearing – 17/09/2024 Date of Order – 20/09/2024 O R D E R PER SAND…

SHRI RAJDEEP SINGH CHIMNI,CHANDIGARH vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), CHANDIGARH

In the result, the addition so made and sustained by the ld CIT(A) is hereby deleted and the appeal of the assessee is allowed

ITA 722/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh28 Aug 2024AY 2016-17

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 143(3)Section 154Section 155(15)Section 50CSection 56(2)(vii)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"" एवं "ी िव"म िसंह यादव, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO.722/Chd/2023 िनधा"रण वष" / Assessment Year : 2016-17 Shri Rajdeep Singh Chimni The Asst. CIT बनाम C/o Shri Tejmohan Sigh, Advocate Circle-4(1), Chandigarh # 527, Setor-10D, Chandigarh "ायी लेखा सं./PAN NO: ABRPC9579J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" की ओर से/ Re…

UPS JETAIR EXPRESS PRIVATE LIMITED,MUMBAI vs. ACIT - 11(1)(2), MUMBAI

ITA 1622/MUM/2015[2010-11]Status: DisposedITAT Mumbai08 Apr 2024AY 2010-11

Section 144C(1)Section 234BSection 32Section 40

…{ "clean_text": "आयकर अपीलीय अधिकरण\nमुंबई पीठ “जे”, मुंबई\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री गगन गोयल, लेखक्कर सदस्य के समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “J”, MUMBAI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &\nSHRI GAGAN GOYAL, ACCOUNTANT MEMBER\nआ.अ.सं.1622/मुं/2015 (नि.व. 2010-11)\nITA No.1622/MUM/2015 (A.Y.2010-11)\nM/s. UPS Express P. Ltd.\nPlot No.6-A, Shyam Nagar Off JVLR\nMejas Village, Jogeshwari (E),\nMumbai - 400 060\nPAN: AAACU4322N\nबनाम Vs.\nThe Assistant Commissioner of Income Tax-\n11(1)(2), Aaykar Bhavan, Mumbai-400 021\nअपीलार्थी / Appellant\nप्रतिवादी/Respo…

PARASMANI ROADLINES PVT LTD ,MUMBAI vs. INCOME TAX OFFICE 7(3)(2), MUMBAI

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

ITA 3040/MUM/2023[2012-13]Status: DisposedITAT Mumbai18 Jan 2024AY 2012-13

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)

For Appellant: Shri K.J.BafnaFor Respondent: Shri Dharmvir Yadav

Section 143(3)Section 263Section 40

…आयकर अपीलीय अिधकरण मुंबई पीठ “ एस एम.सी. ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ SMC ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.3040 /मुं/2023 (िन.व. 2012-13) Parasmani Roadlines Pvt. Ltd. 306, Popatlal Chamber, 4th Cross Lane, Dana Bunder, Masjid, Mumbai – 400 009 PAN: AAACP-6097-K ...... अपीलाथ"/Appellant बनाम Vs. ITO 7(3)(2), Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri K.J.Bafna "ितवादी "ारा/Respondent by : Shri…

RAJPAL MEHRA (HUF),MUMBAI vs. ACIT CIRCLE 17 (1), MUMBAI

ITA 2817/MUM/2023[2016-17]Status: DisposedITAT Mumbai17 Jan 2024AY 2016-17

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri Hitesh Shah, CAFor Respondent: Shri Suni Mathews (Sr. AR)

Section 143(3)Section 48Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member ITA No.2817/Mum/2023 for Assessment Year : 2016-17 Rajpal Mehra (HUF), ACIT Circle 25(3), 528 Jambulwadi Corner, Mumbai. Vs. Kalbadevi Road, Kalbadevi, Mumbai 400 002. PAN : AAJHR2907J (Appellant) (Respondent) Appellant By : Shri Hitesh Shah, CA Respondent By : Shri Suni Mathews (Sr. AR) Date of Hearing : 06.12.2023 Date of Pronouncement: 17.01.2024 O R D E R Per Justice (Retd.) C V Bhadang : Whether “safe harbour limit of 5%” as introduced by…

M/S. SHIVALIK VENTURES P. LTD.,MUMBAI vs. DY CIT -CC-4(2), MUMBAI

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

ITA 1078/MUM/2021[2015-16]Status: DisposedITAT Mumbai14 Jul 2022AY 2015-16

Section 143(3)Section 43CSection 50CSection 50C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Shivalik Ventures Vs. DCIT CC 4(2), Mumbai Private Limited Room No.1918, Air India Unit No.4,5 & 6, Gr. Floor Building, Nariman Point New Udyog Mandir Mumbai – 400 021 2, Mogul Lane Mahim West Mumbai – 400 016 PAN/GIR No.AALCS7683R (Appellant) .. (Respondent) Assessee by Shri Vijay Mehta Revenue by Shri Brajendra Kumar Date of Hearing 12/07/2022 Date of Pronouncement 14/07/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1078/Mum/2021 for A.Y.2…

DY CIT DD-4(2), MUMBAI vs. M/S SHETH DEVELOPERS P. LTD., MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 12/MUM/2021[2017-18]Status: DisposedITAT Mumbai27 Jun 2022AY 2017-18

Section 143(3)Section 23(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & M/s. Sheth Developers Private Vs. Deputy Commissioner of Limited Income Tax, Central Circle- Ground and 3rd Floor 4(2), Mumbai Prius Infinity Paranjape B Scheme Suhash Road, Vile Parle (E), Mumbai-400057 PAN/GIR No.AAACS9943H (Appellant) .. (Respondent) & Deputy Commissioner of Vs. M/s. Sheth Developers Private Income Tax, Central Circle- Limited Ground and 3rd Floor 4(2), Mumbai Prius Infinity Paranjape B Scheme Suhash Road, Vile Parle (E), Mumbai-400057 PAN/GIR No.AAAC…

DY CIT DD-4(2), MUMBAI vs. M/S SHETH DEVELOPERS P. LTD., MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 11/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16

Section 143(3)Section 23(5)

SHETH DEVELOPERS P. LTD.,MUMBAI vs. ACIT CENTRAL CIECLE-4(2), MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 1954/MUM/2020[2017-18]Status: DisposedITAT Mumbai27 Jun 2022AY 2017-18

Section 143(3)Section 23(5)

M/S SHETH DEVELOPERS P. LTD.,MUMBAI vs. DY CIT CENTRAL CIRCLE- 4(2), MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 1953/MUM/2020[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16

Section 143(3)Section 23(5)

THE ITO, WARD-1(1)(2),, AHMEDABAD vs. M/S. BAJAJ HERBALS PVT. LTD.,, AHMEDABAD

In the result, the appeal preferred by the Revenue is, thus, allowed for statistical purposes

ITA 1088/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad23 Nov 2021AY 2012-13

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Mohd. Usman, CIT DR

Section 142(1)Section 143(1)Section 143(3)Section 194ASection 194A(1)Section 194A(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1088/Ahd/2016 (Assessment Year: 2012-13) ITO Vs. M/s. Bajaj Herbals Pvt. Ltd. Ward-1(1)(2), A-401, Samundra Complex, Ahmedabad Nr. Hotel Classic Gold, Ellisbridge, Ahmedabad-380009 [PAN No. AACCB6654J] (Appellant) .. (Respondent) Revenue by : Shri Mohd. Usman, CIT DR Assessee by : Shri Tushar Hemani, Sr. Advocate & Parimalsinh Parmar, AR Date of Hearing 25.11.2021 Date of Pronouncement 30.11.2021 O R D E R PER Ms. MADHUMIT…

POONAM HARESH BUDHRANI,MUMBAI vs. CIT(A) 39, MUMBAI

In the result, appeal of the assessee is allowed

ITA 1040/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Oct 2021AY 2014-15

Section 143(3)Section 50CSection 50C(1)Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER Ms. Poonam Haresh Budhrani Vs. CIT(A)-39, Mumbai A/402, Jhanavi CHS Ltd. St. Judes School Comp Mumbai – 400 095 PAN/GIR No.ALZPB1926E (Appellant) .. (Respondent) Assessee by Shri Ramesh Jiwnani Revenue by Ms. Shreekala Pardeshi Date of Hearing 02/08/2021 Date of Pronouncement 08/10/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1040/Mum/2019 for A.Y.2014-15 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-39, Mumbai in appeal…

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

ITA 396/IND/2018[2010-11]Status: DisposedITAT Indore13 Sept 2021AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section 143(3)Section 201(1)Section 40Section 68

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Virtual hearing Assessment Year 2010-11 ACIT-4(1), Indore : Appellant V/s Sanjay Lunawat, Indore : Respondent PAN – AAKPL 1062 B C.O.No.32/Ind/2018 Arising out of ITA No.396/Ind/2018 Assessment Year 2010-11 Sanjay Lunawat, Indore PAN – AAKPL 1062 B : Appellant V/s ACIT-4(1), Indore : Respondent Revenue by Shri Rajib Jain, CIT-DR Assessee by S/Shri S.N. Agrawal & Bhavesh Agrawal, CAs Date of Hearing 07.07.2021 Date of Pronouncement 1…

M/S. K.N. DIAMOND,,BILIMORA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE,, NAVSARI

ITA 1788/AHD/2016[2012-13]Status: DisposedITAT Surat04 Feb 2021AY 2012-13

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.1788/Ahd/2016 "नधा"रण वष"/Assessment Year: 2012-13 M/S K.N.Diamond, Vs. The Assistant Commissioner Soniwad, Bilimora, Of Income Tax, Navsari Navsari – 396 321. Circle, Navsari. [Pan: Aadfk 3167 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Parimalsinh Parmar – Advocate राज"वक"ओर से /Revenue By Smt. Anupama Singla – Sr.Dr

Section 194JSection 40Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, Hon'ble JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, Hon'ble ACCOUNTANT MEMBER (Virtual Hearing) आ.अ.सं./I.T.A No.1788/AHD/2016 "नधा"रण वष"/Assessment Year: 2012-13 M/s K.N.Diamond, Vs. The Assistant Commissioner Soniwad, Bilimora, of Income Tax, Navsari Navsari – 396 321. Circle, Navsari. [PAN: AADFK 3167 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee by Shri Parimalsinh Parmar – Advocate राज"वक"ओर से /Revenue by Smt. Anupama Singla – Sr.DR सुनवाई की तारीख/ Date of hearing: 20.0…

BHARAT NARSHIBHAI PATEL,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-2(3),, RAJKOT-GUJARAT

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 516/RJT/2015[2010-11]Status: DisposedITAT Rajkot02 Jun 2020AY 2010-11

Bench: Us.

For Appellant: Written SubmissionFor Respondent: Shri Suhas Mistry, Sr. D.R

Section 143(3)Section 194ASection 271CSection 40Section 40(8)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmad, Accountant Member and Ms. Madhumita Roy, Judicial Member Assessment Year 2010-11 Bharat Narshibhai Patel, The ITO, Prop. M/s. Pushpam Ward-2(3), Creation, Sant Kabir Vs Rajkot Road, Opp. Rajkumar (Respondent) Textile, Rajkot PAN: ADPPP6615C (Appellant) Revenue by: Shri Suhas Mistry, Sr. D.R. Assessee by: Written Submission Date of hearing : 28-02-2020 Date of pronouncement : 02-06-2020 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2010-11, arises from order of the CIT(A)-2, Rajkot dated 14-08-2015, in proceed…

M/S MARUTINANDAN CONSTRUCTION,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WD-1(3),, RAJKOT-GUJARAT

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 737/RJT/2014[2010-11]Status: DisposedITAT Rajkot06 Jan 2020AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Written submission (Shri D.R.Adhia –For Respondent: Shri Sanjeev Jain, Sr.DR

Section 194CSection 40

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. No.737/Rjt/2014 (Assessment Year : 2010-11) M/s.Marutinandan Construction Vs. The ITO 208-Land Mark Building Ward-1(3) 2nd Floor, Astron Chowk Rajkot Rajkot [PAN No. AAHFMN 8678 B] (Appellant) .. (Respondent) Appellant by : Written submission (Shri D.R.Adhia – AR) Respondent by : Shri Sanjeev Jain, Sr.DR Date of Hearing 22/11/2019 Date of Pronouncement 06/ 01/2020 O R D…

SMT. RITU SINGH,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX 5 (1), BHOPAL

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

ITA 59/IND/2018[2013-14]Status: DisposedITAT Indore26 Dec 2019AY 2013-14

Bench: Shri Kul Bharatassessment Year: 2013-14 Smt. Ritu Singh Dcit B-110, Habibganj Alkapuri Bhopal बनाम/ Bhopal Vs. (Appellant) (Revenue ) P.A. No.Bmips8854D

Section 142(1)Section 143(2)Section 40

…isregard to the binding precedents which were set before him rejected the submissions of the assessee in a whimsical manner. He submitted that coordinate bench of this Tribunal in the case of Rajiv Kumar Agrawal Vs. Addl. Commissioner of Income Tax (2014) 45 Taxmann.com 555 (Agra) in ITA No.337/Agra/2013 has decided the issue in favour of the assessee. He further contended that the Hon'ble Tribunal had relied on the judgement of the Hon'ble Delhi High Court rendered in the case of CIT Vs. Rajinder Kumar 362 ITR 241. Ld. Counsel further placed reliance on the judgement of the Hon'ble Supreme Court rendered…

VIPULKUMAR HEMANTLAL POPAT, UPLETA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1(4),, RAJKOT-GUJARAT

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

ITA 321/RJT/2014[2009-10]Status: DisposedITAT Rajkot12 Dec 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.321/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010

For Appellant: None (Witten Submission)For Respondent: Shri S.N. Kabra, Sr.DR

Section 194CSection 194C(5)Section 194C(6)Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.321/RJT/2014 "नधा"रण वष"/Asstt. Year: 2009-2010 Vipulkumar Hematlal Popat, I.T.O, Prop. M/s Mdhav Agro Industries, Vs. Ward-1(4), Nilkanth Khandsari Compound, Rajkot. Dhoraji Road, Upleta PAN: APGPP3103E (Applicant) (Respondent) Assessee by : None (Witten Submission) Revenue by : Shri S.N. Kabra, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 16/10/2019 घोषणा क" तार"ख /Date of Pr…

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