How many judgments cite Rajender Kumar Sehgal v. ITO?

25 judgments on BharatTax cite Rajender Kumar Sehgal v. ITO (260 Taxmann 412), spanning 2019 to 2026.

Which sections of the Income Tax Act does Rajender Kumar Sehgal v. ITO come up under?

It is most often cited in judgments turning on Section 292B, Section 144, Section 144B, Section 147, Section 148, Section 159(2)(b).

Rajender Kumar Sehgal v. ITO

260 Taxmann 412High Court2019#4751 most cited

What is Rajender Kumar Sehgal v. ITO authority for?

A notice issued to a deceased assessee or their legal representatives beyond the period of limitation is without jurisdiction and cannot be saved by Section 292B.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Rajender Kumar Sehgal v. ITO · Section 292B · Section 148 · legal representative · deceased assessee · notice beyond limitation · without jurisdiction · unenforceable · reassessment proceedings · Section 159(2)(b)

Also reported as

101 Taxmann.com 233

Sections most often in play

Section 292B Section 144 Section 144B Section 147 Section 148 Section 159(2)(b)Section 292BB Section 142(1)

Issues it is cited on

section 2(31)section 39 scheme of arrangement transferor company section 292b amalgamation section 292 legal representative section 29 reopening of assessment section 142 notice under section 148

Judgments citing Rajender Kumar Sehgal v. ITO

Late Jankidevi Nandlal Jaiswal Through Legal Heir Shri Amit Mohanlal Jaiswal, Nagpur vs. ITO Ward-4(4), Nagpur

In the result, it is directed that the order passed under section 263 be set aside

ITA 238/NAG/2024[2015-16]Status: DisposedITAT Nagpur27 Mar 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roylate Jankidevi Nandlal Ito, Ward – 4(4), Nagpur Jaiswal Through Lr Amit Vs Mohanlal Jaiswal, 3/14, Balabhaupeth, Panchpaoli Nagpur-440017 Pan : Adgpj 9652 C Assessee Respondent Assessee By : Shri Himesh Demble, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 24.02.2026 Date Of Pronouncement : 27.03.2026

For Appellant: Shri Himesh Demble, CAFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 147Section 148Section 159(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Late Jankidevi Nandlal ITO, Ward – 4(4), Nagpur Jaiswal through LR Amit vs Mohanlal Jaiswal, 3/14, Balabhaupeth, Panchpaoli Nagpur-440017 PAN : ADGPJ 9652 C Assessee Respondent Assessee by : Shri Himesh Demble, CA Revenue by : Shri Pankaj Kumar, CIT-DR Date of hearing : 24.02.2026 Date of pronouncement : 27.03.2026 PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld. Principal Commissioner of Income Tax-1, Nagpur (for short, “PCIT…

Mrs. Surekha Legal Representative of Late Shri. Devaraj, Bengaluru vs. Income Tax Officer, Ward-7(2)(5), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R

Section 143(2)Section 250

…ITA No.2419/Bang/2025 Mrs. Surekha (Legal Rep. of Late Shri Devaraj, since dead), Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2018-19 Mrs. Surekha (Legal Representative of Late Shri Devaraj, since dead) No.112, 1st Main, Ramarao Layout Vs. ITO BSK 3rd Phase, 3rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru PAN NO :ASVPS2939R APPELLANT RESPONDENT Appellant by : Sri Balachandran, A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 17.02.2026 Date of Pronouncement : 06.03.2026 O…

Jadagadder Pakkerappa, Legal Heir Sarojamma, Shikaripura vs. Income Tax Officer, Ward-1 & Tps, Shimoga

In the result, appeal filed by the assessee is allowed

ITA 1406/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Sri Varun Bhat, A.RFor Respondent: Sri Balusamy N., D.R

Section 142(1)Section 144Section 147Section 148Section 15Section 250

…ITA No.1406/Bang/2025 Jadagadder Pakkerappa, Shikaripura IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2016-17 Jadagadder Pakkerappa Legal Heir: Sarojamma Tagagunda (Post) ITO Shikaripura (Tq) Vs. Ward 1 & TPS Karnataka 577 428 Shimoga PAN NO :BAXPP4539H APPELLANT RESPONDENT Appellant by : Sri Varun Bhat, A.R. Respondent by : Sri Balusamy N., D.R. Date of Hearing : 01.12.2025 Date of Pronouncement : 26.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the asse…

DCIT, Circle-10(1), New Delhi vs. Genpact India Pvt. Ltd., Gurgaon

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 5186/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Nov 2024AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR

Section 156

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR KUMAR, JUDICIALMEMBER Genpact India Pvt. Ltd., vs. DCIT, Circle 10 (1), Genpact Tower, New Delhi. DLF City, Phase – 5, Sector 53, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) DCIT, Circle 10 (1), vs. Genpact India Pvt. Ltd., New Delhi. Genpact Tower, DLF City, Phase – 5, Sector 53, Gurgaon – 122 002 (Haryana). (PAN: AAACG9163H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.09.2024 Date of Order : 06.11.2…

Genpact India Pvt. Ltd., Gurgaon vs. DCIT, Circle-10(1), New Delhi

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 4933/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Nov 2024AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR

Section 156

Bairajben Chavda L/H of Late Bhurabhai Gandabhai Chavada, Ahmedabad vs. The ITO, Ward-3(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 19/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Apr 2024AY 2017-18

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri Sunil Maloo, A.RFor Respondent: Shri Ketan Gajjar, Sr. D.R

Section 139Section 142(1)Section 144Section 69A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member Assessment Year 2017-18 Bairajben Chavda, The Income Tax L/H of Late Officer, Bhurabhai Gandabhai Vs Ward-3(2)(1), Chavda, Darbar Vaas, Ahmedabad Changodar, Sanand, (Respondent) Ahmedabad PAN: AOJPCO605E (Appellant) Assessee by: Shri Sunil Maloo, A.R. Revenue by: Shri Ketan Gajjar, Sr. D.R. Date of hearing : 01-04-2024 Date of pronouncement : 26-04-2024 आदेश/ORDER This is an appeal filed against the order dated 08-11- 2023 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 201…

Universal Comfort Products Limited, Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 499/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Oct 2023AY 2017-18

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha

Section 143(2)Section 250Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 498 & 499/Mum/2023 (Assessment Year: 2018-19 & 2017-18) Universal Comfort Products Limited DCIT, Circle-8(3)(1) (Since Amalgamated with Voltas Mumbai Limited) Voltas House A Block, 4th Floor, Vs. Dr. Babasaheb Ambedkar Road, Chinchpokli (E), Mumbai-400 033 PAN/GIR No. AAACU 4770 G (Appellant) : (Respondent) Assessee by : Shri Nitesh Joshi Revenue by : Shri Ashok Kumar Ambastha Date of Hearing : 18.08.2023 Date of Pronouncement : 25.10.2023 O R D E R Per Kavitha Rajagopal, J M: The ca…

Universal Comfort Products Limited (Since Amalgamated With Voltas Limited ), Mumbai vs. DCIT, Circle 8(3)(1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 498/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Oct 2023AY 2018-19

Bench: Shri S Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ashok Kumar Ambastha

Section 143(2)Section 250Section 80G

M/S. Siemens Healthcare Diagnostics Ltd., Baroda vs. The ACIT., Circle-4, Baroda

The appeals of the assessee are allowed

ITA 2881/AHD/2012[2008-09]Status: DisposedITAT Mumbai18 Jul 2023AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 2881/Ahd/2012 (A.Y. 2008-09) I.T.A. No. 1231/Ahd/2014 (A.Y. 2009-10) I.T.A. No. 1029/Ahd/2015 (A.Y. 2010-11) Vs. ACIT, Circle-4 Siemens Limited (Successor in interest to M/s. Baroda Siemens Healthcare Diagnostics Ltd.) Birla Aurora, level 21, Plot No. 1080 Dr. Annie Besant Road, Worli Mumbai-400 030. PAN : AAACB8542M (Appellant) (Respondent) I.T.A. No. 2579/Mum/2022 (A.Y. 2008-09) Vs. DCIT, Circle Siemens Limited (Successor in interest to M/s 8(2)(1) Siemens Healthcare Diagnos…

Ppg Coating India P. Ltd, Mumbai vs. DCIT Cir 13(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2168/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Jun 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. (Tp) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Ppg Coatings India Pvt. बिधम/ Dcit, Circle-13(1)(1) Ltd. Mumbai Vs. (Now Merged With Ppg Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, Lbs, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabcs4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Percy Pardiwala Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 02/05/2023 घोषणा की तारीख /Date Of Pronouncement: 16/06/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Assessing Officer Dated 25.01.2017 Pursuant To Dispute Resolution Panel (Drp)-02, Mumbai Passed 27.12.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. At The Outset, The Ld. Senior Counsel For The Assessee Drew Our Attention To The Additional Grounds Of Appeal Raised By The Assessee, Which According To Him Is A Legal Issue & Which Need To Be Adjudicated First, Since If The Legal Issue Is Upheld Then, It Goes To The Root Of The Jurisdiction Of The Ao To Have Passed The Final Assessment Order. The Legal Issue Raised By Assessee Reads As Under;-

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Samuel Pitta (Sr. AR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. (TP) No.2168/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) PPG Coatings India Pvt. बिधम/ DCIT, Circle-13(1)(1) Ltd. Mumbai Vs. (now merged with PPG Asian Paints Pvt. Ltd.) The Centrium Phoenix Market City, LBS, Marg, Kurla West, Mumbai- 400070. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCS4378K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवाई की तारीख / Date of Hearing: 02/05/2023 घोषणा की त…

Late Mr. Shankar Mukund Shenai Through His Legal Heir Sangeetha Samir Koppikar, Mum vs. ITO-23(3)(3), Mum

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

ITA 3241/MUM/2022[2009-10]Status: DisposedITAT Mumbai29 May 2023AY 2009-10

Bench: Shri Aby T.Varkey, Jm & Shri Om Prakash Kant, Am आयकरअपीलसं/I.T.A. No.3241/Mum/2022 (निर्धारणवर्ा/Assessment Year: 2009-10) बिधम Late Shri Shankar Mukund Income Tax Officer, 23 (3) Shenai (3) Vs. (Through His Legal Heir Room No.108, Sangeetha Samir Koppikar) Matrumandirtardeo, Grant Flat No. 1202, Anish Tower Road Senapatibapat Marg, Next To Mumbai-400 007 Ruparel College Matunga (W) Mumbai-400 018 स्थधयीलेखधसं/.जी. आइ. आर. सं/.Pan/Gir No.Aahps4468D अपीलार्थी / Appellant .. प्रत्यर्थी / Respondent

For Appellant: Shri Puru Jain & Shri RajendrakumarFor Respondent: Shri Anil K. Das

Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T.VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3241/Mum/2022 (निर्धारणवर्ा/Assessment Year: 2009-10) बिधम Late Shri Shankar Mukund Income Tax Officer, 23 (3) Shenai (3) Vs. (Through his Legal Heir Room No.108, Sangeetha Samir Koppikar) MatruMandirTardeo, Grant Flat No. 1202, Anish Tower Road SenapatiBapat Marg, Next to Mumbai-400 007 Ruparel College Matunga (W) Mumbai-400 018 स्थधयीलेखधसं/.जी. आइ. आर. सं/.PAN/GIR No.AAHPS4468D अपीलार्थी / Appellant .. प्रत्यर्थी / Respondent Assessee by: Shri Puru Jain & Shri Rajendrakumar Ja…

Farah Naaz & Others (L/H of Ghulam Nezami), New Delhi vs. ITO Ward - 1(2), Ghaziabad

In the result, appeal of the assessee is partly allowed

ITA 1889/DEL/2020[2009-10]Status: DisposedITAT Delhi29 May 2023AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kediaassessment Year: 2009-10

For Appellant: Shri M.K. Bhatt, CA

Section 144Section 147Section 148Section 151Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Farah Naaz & Others (Legal heirs of ITO, Ward 1(2), Ghaziabad Late Sh. Ghulam Nezami, C/o M K Bhatt & Co., Chartered vs. Accountants, 302, Triveni Complez, E- 10/12 Jawahar Park, Laxmi Nagar, Delhi 110092 PAN ACUPN 2280 K (Appellant) (Respondent) For Assessee : Shri M.K. Bhatt, CA Shri Malav Goswami, Adv. Revenue For : Shri Pankaj Khanna, CIT(DR) Date of Hearing : 01.03.2023 Date of Pronouncement : 29.05.2023 ORDER PER CHANDRA MOHA…

Assistant Commissioner of Income Tax, Central Circle - 4, Surat vs. Shri Amatlal Devchandbhai Patel, Surat

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 218/SRT/2022[2011-12]Status: DisposedITAT Surat30 Jan 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainia.C.I.T., Late Amratlal Devchandbhai Patel, Central Circle-4, Through L/H-Jignesh Amritlal Patel, Vs. Surat. 8, Pratistha Park, Sarelawadi, Ghod Dod Road, Surat. Pan No. Abrpp 3569 R Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 269TSection 271ESection 27ISection 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER A.C.I.T., Late Amratlal Devchandbhai Patel, Central Circle-4, Through L/H-Jignesh Amritlal Patel, Vs. Surat. 8, Pratistha Park, Sarelawadi, Ghod dod Road, Surat. PAN No. ABRPP 3569 R Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Rasesh Shah, CA Date of hearing 13/01/2023 Date of pronouncement 30/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…

Jayantilal Hirabhai Patal, Surat vs. ITO (International Taxation), Surat

In the result, ground No. 2 of the appeal raised by the appellant is allowed

ITA 771/SRT/2018[2010-11]Status: DisposedITAT Surat30 Sept 2022AY 2010-11

Bench: Shri Pawan Singh(Physical Hearing) Dipikaben J. Patel, I.T.O.(International (Legal Heir Of Late Mr. Jayantilal H Patel), Taxation), Vs. 19/B, Suryadarshan Society-2, Pragati Surat. Villa, Segvi Road, Valsad-396001. Pan No. Arypp 2776 P Appellant/ Assessee Respondent/ Revenue

Section 144Section 147Section 148Section 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Dipikaben J. Patel, I.T.O.(International (Legal heir of Late Mr. Jayantilal H Patel), Taxation), Vs. 19/B, Suryadarshan Society-2, Pragati Surat. Villa, Segvi Road, Valsad-396001. PAN No. ARYPP 2776 P Appellant/ assessee Respondent/ revenue Assessee represented by Shri Suresh K Kabra, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 30/09/2022 Date of pronouncement 30/09/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal b…

Genpact India, Gurugram vs. DCIT, Circle- 10(1), New Delhi

In the result, both, the appeal filed by the Revenue in ITA No

ITA 472/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Sept 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms Sunita Singh, CIT- DR

Section 115Section 115QSection 143Section 246Section 391Section 77

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 379/DEL/2018 [A.Y 2014-15] The Dy. C.I.T Vs. Genpact India, Delhi Information Circle 10(1) Technologies Park, Shastri Park New Delhi New Delhi PAN : AAACG 9163 H ITA No. 472/DEL/2018 [A.Y 2014-15] Genpact India, Delhi Information Vs. The Dy. C.I.T Technologies Park, Shastri Park Circle 10(1) New Delhi New Delhi PAN : AAACG 9163 H [Appellant] [Respondent] Date of Hearing : 01.09.2021 Date of Pronouncement : 01.09.2…

DCIT, Circle-10(1), New Delhi vs. Genpact India, Delhi

In the result, both, the appeal filed by the Revenue in ITA No

ITA 379/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Sept 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Ms Sunita Singh, CIT- DR

Section 115Section 115QSection 143Section 246Section 391Section 77

Late Harish Bahadur Khare Through Mrs. Kamlesh Khare, One of Legal Heir, Barabanki vs. Income Tax Officer-4(5), Lucknow

In the result, the appeal of the appellant is hereby allowed

ITA 720/LKW/2019[2008-09]Status: DisposedITAT Lucknow30 Jul 2021AY 2008-09

Bench: Shri T.S. Kapoora.Y. 2008-09 Late Harish Bahadur Khare, Vs. Income Tax Officer, Through Mrs. Kamlesh Khare, Ward 4(5), Near Pioneer Inter College, Adarsh Barabanki. Nagar, Lakhperabagh, Lucknow. Pan: Axvpk1192K (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’ LUCKNOW [Through Virtual Hearing] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER A.Y. 2008-09 Late Harish Bahadur Khare, Vs. Income Tax Officer, Through Mrs. Kamlesh Khare, Ward 4(5), Near Pioneer Inter College, Adarsh Barabanki. Nagar, Lakhperabagh, Lucknow. PAN: AXVPK1192K (Appellant) (Respondent) Appellant by Shri Dharmendra Kumar, CA Respondent by Shri Ajay Kumar, DR Date of hearing 27/07/2021 Date of pronouncement 30/07/2021 O R D E R This is an appeal filed by the assessee against the order of ld. CIT(A), Barabanki dated 02.09.2019. The assessee has t…

ACIT Circle-7(3)(2), Mumbai vs. M/S Piramal Enterprises Ltd. (Successor in Interest to Piramal International Pvt Ltd.), Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2338/MUM/2019[2010-11]Status: DisposedITAT Mumbai09 Apr 2021AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri S Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 2338/Mum/2019 (ननधाायण वर्ा / Assessment Years 2010-11) The Asst. Commissioner Of Income M/S. Piramal Enterprises Tax, Circle 7(3)(2), Room No. Ltd. 128A, 1 St Floor, Aayakar Bhavan, Successor In Interest To M.K. Road, Mumbai-400 020 Piramal International Pvt. फनाभ/ Ltd. 10, Piramal Tower, G.K. Vs. Marg, Lower Parel, Mumbai-400 013 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aabcp6125D अऩीराथी की ओय े/ Appellant By : Ms. Shreekala Pardeshai, Dr प्रत्मथी की ओय े/ Respondent By : Ms. Mansi Padhiyar, Ar ुनवाई की तायीख / Date Of Hearing: 24.03.2021 घोर्णा की तायीख / Date Of Pronouncement: 09.04.2021

For Appellant: Ms. Shreekala Pardeshai, DRFor Respondent: Ms. Mansi Padhiyar, AR

Section 143(1)Section 143(3)Section 147Section 148Section 292B

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री ए रयफ़ौय यहभान, रेखा दस्म के भक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI S RIFAUR RAHMAN, AM आमकय अऩीर िं./ ITA No. 2338/Mum/2019 (ननधाायण वर्ा / Assessment Years 2010-11) The Asst. Commissioner of Income M/s. Piramal Enterprises Tax, Circle 7(3)(2), Room No. Ltd. 128A, 1 st Floor, Aayakar Bhavan, Successor in interest to M.K. Road, Mumbai-400 020 Piramal International Pvt. फनाभ/ Ltd. 10, Piramal tower, G.K. Vs. Marg, Lower Parel, Mumbai-400 013 (अऩीराथी / Appellant) (प्रत्मथी/…

Genpact Infrastructure (Hyderabad) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 6587/DEL/2016[2008-09]Status: DisposedITAT Delhi03 Nov 2020AY 2008-09

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 144CSection 92C(3)Section 92D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6587/DEL/2016 (A.Y 2008-09) (THROUGH VIDEO CONFERENCING) Genpact India Pvt. Ltd. Vs DCIT (Formerly Known as Empower Circle-10(1) Research Knowledge Services Pvt. New Delhi Ltd.) {(erstwhile Genpact India) (erstwhile Genpact Infrastructure (Hyderabad) Pvt. Ltd.)} DLF City, Phase V, Sector 53, (RESPONDENT) Gurgaon-122002, Haryana, India (APPELLANT) Appellant by Sh. Vishal Kalra, Adv & Ms. Reema Malik, Adv Respondent by Sh. M. Barnwal, Sr. DR…

Smt. M.H. Mamatha, L/R of Late Sri. M.N. Harinath, Bangalore vs. Income Tax Officer, Ward- 3(2)(2), Bangalore

In the result, assessee’s appeal is allowed

ITA 16/BANG/2020[2008-09]Status: DisposedITAT Bangalore28 Aug 2020AY 2008-09

Bench: Shri A. K. Garodia & Smt. Beena Pillaiassessment Year : 2008-09 Smt. M. H. Mamatha Legal Heir Of Income Tax Officer, Late Shri. M. N. Harinath, Ward – 3[2][2], No.947, 37Th Cross, Poornaprajna Vs. Bengaluru. Layout, Uttarhalli, Bsk 5Th Stage, Bengaluru – 560 061. Pan : Aeipm 2644 G Appellant Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Shri. Priyadarshi Mishra, Jcit (Dr) Date Of Hearing : 26.08.2020 Date Of Pronouncement : .08.2020

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Priyadarshi Mishra, JCIT (DR)

Section 143Section 143(2)Section 147Section 148Section 2Section 234Section 250Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2008-09 Smt. M. H. Mamatha Legal Heir of Income Tax Officer, Late Shri. M. N. Harinath, Ward – 3[2][2], No.947, 37th Cross, Poornaprajna vs. Bengaluru. Layout, Uttarhalli, BSK 5th Stage, Bengaluru – 560 061. PAN : AEIPM 2644 G APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Shri. Priyadarshi Mishra, JCIT (DR) Date of hearing : 26.08.2020 Date of Pronouncement : .08.2020 O R D E R Per A. K. Garodia, Accountant Member: This…