Rajesh Bhatia v. DCIT

177 Taxmann 331High Court2009#5437 most cited
21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 143(2)Section 68Section 133ASection 142(1)Section 115BBESection 127Section 131Section 132

Issues it is cited on

jewellery found during searchunexplained jewellerysummons under section 131accumulated profitscorpus donationsection 271aabpaper companybeneficial ownersource of sourcesection 131(1a)colourable deviceviolation of natural justice

Judgments citing Rajesh Bhatia v. DCIT

Shri Naveen Goyal, Bikaner vs. ITO, Ward-1(1), Bikaner

In the result, the appeal of the assessee is allowed

ITA 551/JODH/2024[2018-19]Status: DisposedITAT Jodhpur26 Feb 2026AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blenaveen Goyal Prop. Vs. Ito Ward 1(1) Naveen Trading Company S-4, Bikaner Anaz Mandi, Bikaner - 334001 Pan No. Babpg 8637 D Assessee By Shri Virendra Jain, Advocate (Virtual) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 28.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre [Hereinafter Referred To As Nfac] Delhi Dated 21.06.2024 With Respect To Assessment Year 2018-19. 2. Grounds Of Appeal Are As Under: 1. The Ld. Cit(A) Has Erred In Sustaining The Order Passed By Ld. Assessing Officer Which Is Bad In Law & Bad On Facts & Is Contrary To The Principles Of Natural Justice. The Proceedings U/S 144 Are Bad In Law & Bad On Facts. 2. The Ld. Cit(A) Has Erred In Sustaining The Addition Made By Assessing Officer By Assuming Deemed Income Of Commission @ 4% On The Loan Taken Amount 17,50,00,000/- Taxed It At As An Income From Other Source. Both The Authorities Have Totally Ignored Whole Relevant Facts & Documents Submitted By The Appellant. So The Addition So Made Is Arbitrary & Unwarranted. The Unsecured Asst. Year: 2018-19 2 Loan Taken Rs. 17,50,00,000/- During The Year Is Genuine & Fare So The Addition May Kindly Be Quashed. 3. The Ld. Cit(A) Has Erred In Sustaining Interest Charged U/S 234A, 234B & 234C Of The Act. 4. The Appellant Prays For Justice & Relief. 3. The Sole & Common Issue Challenged In The Grounds Of Appeal Pertains To An Addition Rs. 70 Lakh By Treating 4% Deemed Commission On Allegedly Routing Money Of A Director Of The Company By Way Of Treating Shares Of 17.50 Cr As Against Unsecured Loan Of Rs. 17.00 Crore Taken From M/S Vikas Granaries Ltd.

Section 144Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Naveen Goyal Prop. Vs. ITO Ward 1(1) Naveen Trading Company S-4, Bikaner Anaz Mandi, Bikaner - 334001 PAN No. BABPG 8637 D Assessee by Shri Virendra Jain, Advocate (Virtual) Revenue by Shri Lalit Kumar Bishnoi, Addl. CIT-DR (Virtual) Date of Hearing 28.01.2026. Date of Pronouncement 26.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by assessee against the order of National Faceless Appeal Centre [hereinafter referred to as NFAC] Delhi dat…

DCIT, Central Circle-4(3), Kolkata vs. Avima Exports Private Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1708/KOL/2025[2015-16]Status: DisposedITAT Kolkata11 Nov 2025AY 2015-16

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 127Section 131Section 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…materials are there, it is incumbent on the Assessing Authority to inquire into the same. It cannot over look one or other materials nor can it undertake a halfhearted enquiry”. (f) In the case of ‘Commissioner of Income Tax V. Diamond Products Limited (2009) 177 Taxmann 331 (Delhi)’, the following has been held by Hon’ble High Court of Delhi: “We have heard the learned Counsel for the appellant and have examined the findings returned by the Tribunal as well as those returned by the Commissioner of Income-tax (Appeals) and find ourselves to be in agreement with the conclusions arrived at by the Tribunal. The Asse…

DCIT, Central Circle - 4(4), Kolkata vs. M/S. Evernewcommodeal Pvt. Ltd., Kolkata

In the result, ITA No.1535/Kol/2025 of the revenue is dismissed

ITA 1536/KOL/2025[2019-20]Status: DisposedITAT Kolkata10 Oct 2025AY 2019-20

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1535 & 1536/Kol/2025 Assessment Years: 2018-19 & 2019-20 Dcit, Central Circle-4(4), Kolkata.…………………………….…….……Appellant Vs. M/S Evernewcommodeal Pvt. Ltd..……………….………...……...…..…..Respondent 11, Pollock Street, Kol- 1. [Pan: Aabce9293P] Appearances By: Shri Altaf Hossain, Addl. Cit-Dr, Appeared On Behalf Of The Appellant. Shri Manish Tiwari, Fca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 17, 2025 Date Of Pronouncing The Order : October 10, 2025 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2018-19 & 2019-20 Against Separate Orders Both Dated 25.04.2025 Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.1535/Kol/2025 Is Taken As Lead Case For Narration Of Facts. Ita No.1535/Kol/2025 - Brief Facts Of The Case Are That U/S 2. 139(1) Of The Act On 10-10-2019 Declaring A Total Income At Rs. 10,02,960/-. The Same Was Processed U/S 143(1) Of The Act. Later, A Search & Seizure Operation U/S 132 Of The Act Was Conducted At "Ladhuram Toshniwal Group" On 08-03-2022 As A Part Of "Jain Group" Of Concerns/ Persons At Various Places & Simultaneously, Business

Section 127Section 132Section 133ASection 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 2Section 250

…materials are there, it is incumbent on the Assessing Authority to inquire into the same. It cannot over look one or other materials nor can it undertake a halfhearted enquiry”. (f) In the case of ‘Commissioner of Income Tax V. Diamond Products Limited (2009) 177 Taxmann 331 (Delhi)’, the following has been held by Hon’ble High Court of Delhi: “We have heard the learned Counsel for the appellant and have examined the findings returned by the Tribunal as well as those returned by the Commissioner of Income-tax (Appeals) and find ourselves to be in agreement with the conclusions arrived at by the Tribunal. The Asse…

DCIT, Central Circle - 4(4), Kolkata vs. M/S. Evernewcommodeal Pvt. Ltd., Kolkata

In the result, ITA No.1535/Kol/2025 of the revenue is dismissed

ITA 1535/KOL/2025[2018-19]Status: DisposedITAT Kolkata10 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1535 & 1536/Kol/2025 Assessment Years: 2018-19 & 2019-20 Dcit, Central Circle-4(4), Kolkata.…………………………….…….……Appellant Vs. M/S Evernewcommodeal Pvt. Ltd..……………….………...……...…..…..Respondent 11, Pollock Street, Kol- 1. [Pan: Aabce9293P] Appearances By: Shri Altaf Hossain, Addl. Cit-Dr, Appeared On Behalf Of The Appellant. Shri Manish Tiwari, Fca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 17, 2025 Date Of Pronouncing The Order : October 10, 2025 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2018-19 & 2019-20 Against Separate Orders Both Dated 25.04.2025 Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.1535/Kol/2025 Is Taken As Lead Case For Narration Of Facts. Ita No.1535/Kol/2025 - Brief Facts Of The Case Are That U/S 2. 139(1) Of The Act On 10-10-2019 Declaring A Total Income At Rs. 10,02,960/-. The Same Was Processed U/S 143(1) Of The Act. Later, A Search & Seizure Operation U/S 132 Of The Act Was Conducted At "Ladhuram Toshniwal Group" On 08-03-2022 As A Part Of "Jain Group" Of Concerns/ Persons At Various Places & Simultaneously, Business

Section 127Section 132Section 133ASection 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 2Section 250

…materials are there, it is incumbent on the Assessing Authority to inquire into the same. It cannot over look one or other materials nor can it undertake a halfhearted enquiry”. (f) In the case of ‘Commissioner of Income Tax V. Diamond Products Limited (2009) 177 Taxmann 331 (Delhi)’, the following has been held by Hon’ble High Court of Delhi: “We have heard the learned Counsel for the appellant and have examined the findings returned by the Tribunal as well as those returned by the Commissioner of Income-tax (Appeals) and find ourselves to be in agreement with the conclusions arrived at by the Tribunal. The Asse…

ACIT, New Delhi vs. M/S. Devine Infracon Pvt. Ltd., New Delhi

ITA 3068/DEL/2014[2010-11]Status: DisposedITAT Delhi28 Oct 2024AY 2010-11

Bench: M Balaganesh, Accontant Member & Ms Madhumita Royassessment Year: 2010-11 The Assistant Vs. M/S Divine Infracon Commissioner Of Income Private Limited, Plot Tax, Central Circle-09, No. 4, Sector-13, Jhandewalan, New Delhi, Dwarka City Centre, Room No.357, Ara Centre, Dwarka, New Delhi- E-2, Jhandewalan 110075 Extension, New Delhi Pan :Aaccd4476A (Appellant) (Respondent) Assessee By Shri Salil Aggarwal, Sr, Advocate Department By Shri T James Singson, Cit, Dr

Section 132Section 139(1)Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE M BALAGANESH, ACCONTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2010-11 THE ASSISTANT Vs. M/S DIVINE INFRACON COMMISSIONER OF INCOME PRIVATE LIMITED, PLOT TAX, CENTRAL CIRCLE-09, NO. 4, SECTOR-13, JHANDEWALAN, NEW DELHI, DWARKA CITY CENTRE, ROOM NO.357, ARA CENTRE, DWARKA, NEW DELHI- E-2, JHANDEWALAN 110075 EXTENSION, NEW DELHI PAN :AACCD4476A (Appellant) (Respondent) Assessee by Shri Salil Aggarwal, SR, Advocate Department by Shri T James Singson, CIT, DR Date of hearing 02.08.2024 Date of pronouncement 28.10.2024 ORD…

Narwal Finance Private Limited, Haryana vs. Income Tax Officer Ward 3, Rohtak

In the result, the appeal of the assessee is allowed

ITA 115/DEL/2024[2016-2017]Status: DisposedITAT Delhi13 Jun 2024AY 2016-2017

Bench: Dr. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 Narwal Finance Private Vs. Income Tax Officer Limited, House No.7, Ward- 3 Sector-14, Huda Rohtak, Rohtak Rohtak, Haryana -124001 Pan No.Aabcn8661Q (Appellant) (Respondent) Appellant By Sh. Gautam Swarup, Advocate Sh. Ankur Das, Advocate Respondent By Sh. Anshul, Sr. Dr Date Of Hearing: 16/05/2024 Date Of Pronouncement: 06/06/2024 Order Per Sudhir Kumar, Jm:

Section 143(2)Section 143(3)Section 271Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 Narwal Finance Private Vs. Income Tax Officer Limited, House No.7, Ward- 3 Sector-14, Huda Rohtak, Rohtak Rohtak, Haryana -124001 PAN No.AABCN8661Q (APPELLANT) (RESPONDENT) Appellant by Sh. Gautam Swarup, Advocate Sh. Ankur Das, Advocate Respondent by Sh. Anshul, SR. DR Date of hearing: 16/05/2024 Date of Pronouncement: 06/06/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the National Faceless Ap…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2127/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2126/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Ait, Central Circle, Ghaziabad vs. Ankit Sharma, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2125/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ACIT, Central Circle, Ghaziabad vs. Nidhi Sharma, New Delhi

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2124/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Ankit Sharma, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 1842/DEL/2022[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Direct Media Distribution Ventures Pvt. Ltd., Mumbai vs. ITO, RG-6(2)(3)(Present in Charge Acir-RG-6(2)(2), Mumbai

In the result, appeal of the revenue dismissed and appeal of the assessee is also dismissed

ITA 3084/MUM/2018[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2715/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) The Assistant Commissioner Direct Media Distribution Of Income Tax 6(2)(2), Ventures Pvt. Ltd. बिधम/ Mumbai 135, Continental Building, Vs. Aayakar Bhavan, M.K.Road, Annie Besant Road, Worli, Churchgate, Mumbai-400 020 Mumbai-400 048 स्थायीलेखासं./जीआइआरसं./Pan No. Aadcd1940Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Mr. Jay BhansaliFor Respondent: Shri. Madhur Agrawal & Manoj
Section 143(3)Section 14ASection 47Section 56(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.2715/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) The Assistant Commissioner Direct Media Distribution of Income Tax 6(2)(2), Ventures Pvt. Ltd. बिधम/ Mumbai 135, Continental Building, Vs. Aayakar Bhavan, M.K.Road, Annie Besant Road, Worli, Churchgate, Mumbai-400 020 Mumbai-400 048 स्थायीलेखासं./जीआइआरसं./PAN No. AADCD1940Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.3084/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) Direct Media Distribu…

ACIT - Circle- 6(2)(2), Mumbai vs. Direct Media Distribution Ventures Pvt. Ltd., Mumbai

In the result, appeal of the revenue dismissed and appeal of the assessee is also dismissed

ITA 2715/MUM/2018[2012-13]Status: DisposedITAT Mumbai31 Jan 2023AY 2012-13

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2715/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) The Assistant Commissioner Direct Media Distribution Of Income Tax 6(2)(2), Ventures Pvt. Ltd. बिधम/ Mumbai 135, Continental Building, Vs. Aayakar Bhavan, M.K.Road, Annie Besant Road, Worli, Churchgate, Mumbai-400 020 Mumbai-400 048 स्थायीलेखासं./जीआइआरसं./Pan No. Aadcd1940Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Mr. Jay BhansaliFor Respondent: Shri. Madhur Agrawal & Manoj
Section 143(3)Section 14ASection 47Section 56(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.2715/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) The Assistant Commissioner Direct Media Distribution of Income Tax 6(2)(2), Ventures Pvt. Ltd. बिधम/ Mumbai 135, Continental Building, Vs. Aayakar Bhavan, M.K.Road, Annie Besant Road, Worli, Churchgate, Mumbai-400 020 Mumbai-400 048 स्थायीलेखासं./जीआइआरसं./PAN No. AADCD1940Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No.3084/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2012-13) Direct Media Distribu…

Smt. Kempanna Shylaja, Bangalore vs. Income Tax Officer, Ward - 6(3)(1), Bangalore

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

ITA 1105/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Shri L.Maheshkumar, AdvocateFor Respondent: Shri Priyadarshi Mishtra, Addl.CIT-DR
Section 54Section 54FSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.1105/Bang/2019 : Asst.Year 2013-2014 Smt.Kempanna Shylaja The Income Tax Officer No.617, Neeru Bhavikempanna Ward 6(3)(1) v. Layout, Guddadahalli Main Road Bengaluru. Hebbal Bengaluru – 560 024. PAN : DGVPS6700R. (Appellant) (Respondent) Appellant by : Shri L.Maheshkumar, Advocate Respondent by :Shri Priyadarshi Mishtra, Addl.CIT-DR Date of Pronouncement : 12.07.2021 Date of Hearing : 06.07.2021 O R D E R Per George George K, JM This appeal at the instance of the assessee is dir…

Roop Kishore Madan, New Delhi vs. DCIT, Central Circle-16, New Delhi

In the result, appeal of Assessee partly allowed

ITA 663/DEL/2019[2012-13]Status: DisposedITAT Delhi13 May 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: And Shri Shailesh Gupta, C.AFor Respondent: Smt. Sushma Singh, CIT.DR
Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.663/Del./2019 Assessment Year 2012-2013 Shri Roop Kishore Madan, The DCIT, A-9/4, Vasant Vihar, vs. Central Circle – 16, New Delhi. New Delhi. PAN ABWPM6914G (Appellant) (Respondent) Shri Salil Agarwal, Advocate For Assessee : And Shri Shailesh Gupta, C.A. For Revenue : Smt. Sushma Singh, CIT.DR Date of Hearing : 04.03.2020 Date of Pronouncement : 13.05.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld…

Vatika Ltd., New Delhi vs. DCIT, New Delhi

ITA 1512/DEL/2014[2008-09]Status: DisposedITAT Delhi14 Aug 2019AY 2008-09

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 195Section 250Section 251(1)(a)Section 251(2)Section 271Section 40a

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 6476/Del/2013 & 1512/Del/2014 (Assessment Year: 2008-09) Vatika Ltd, Vs. DCIT, 621-A, Devika Towers, 6, Central Circle-20, Nehru Place, New Delhi New Delhi PAN: AABCV5647G (Appellant) (Respondent) Assessee by : Shri C.S. Aggarwal, Sr. Adv Shri Ravi Pratap Mall, Adv Revenue by: Smt Naina Soin Kapil, Sr. DR Date of Hearing 15/05/2019 Date of pronouncement 14/08/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the two appeals filed by the same assessee…

Shri Om Prakash Singh, Mathura vs. ACIT Circle-3, Agra

In the result appeal is partly allowed

ITA 331/AGR/2016[2011-12]Status: DisposedITAT Agra22 Mar 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 144Section 234BSection 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER, AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A No. 331/Agra/2016 (ASSESSMENT YEAR: 2011-12) Shri Om Prakash Singh, 2307, Vs.. Asst. Commissioner of Jheengur Pura, Mathura. Income Tax, Circle-3, Mathura. PAN: ADMPS3229F (Respondent) (Appellant) Appellant by Shri Anurag Sinha, AR Respondent by Shri Waseem Arshad, Sr. DR. Date of Hearing 21.02.2019 Date of Pronouncement 22.03.2019 ORDER Per Dr.Mitha Lal Meena, A. M.: This appeal, by the assesse, is directed against the order dated 30.06.2016 passed b…

The ITO, Ward - 3(2)(2), Surat vs. Shri Popatbhai Ranchhodbhai Bhadani, Surat

In the result, the appeal of the Revenue as well as Cross

ITA 585/AHD/2016[2011-12]Status: DisposedITAT Surat22 Jun 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.585/Ahd/2016/Srt & Co. No. 63/Ahd/2016/Srt िनधा"रण वष"/Assessment Year :2011-12 1. Income Tax Officer, Vs 1. Shri Popatbhai Ranchhodbhai Ward- 3(2)(2) Surat Bhadani, House No.12, Bhumi Row House, Ved Road Surat 395008 Pan:Adspb6681R Vs 2. Shri Popatbhai Ranchhodbhai 2.Income Tax Officer, Bhadani, Ward- 3(2)(2) Surat House No.12, Bhumi Row House, Ved Road Surat 395008 Pan:Adspb6681R अपीलाथ" Appellant ""यथ"/Respondent

For Respondent: 2. Ground No. 1 to 4 states that Ld. CIT (A) erred in
Section 133(6)Section 143Section 68

…ITO 3(2)(2) Surat v. Popatbhai Ranchhodbhai Bhadani /I.T.A. No.585 & CO-63/Ahd/2016/A.Y.:11-12 Page 1 of 19 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.585/Ahd/2016/SRT & CO. No. 63/Ahd/2016/SRT िनधा"रण वष"/Assessment Year :2011-12 1. Income Tax Officer, Vs 1. Shri Popatbhai Ranchhodbhai Ward- 3(2)(2) Surat Bhadani, House No.12, Bhumi Row House, Ved Road Surat 395008 PAN:ADSPB6681R Vs 2. Shri Popatbhai Ranchhodbh…

Kailash Chander, Hisar vs. Income Tax Officer, Hisar

ITA 817/DEL/2015[2010-11]Status: DisposedITAT Delhi02 Aug 2016AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Gautam Jain, CAFor Respondent: None
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-3”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 817/DEL/2015 A.Y. : 2010-11 SHRI KAILASH CHANDER INCOME TAX OFFICER, WARD-2, HISAR 151, PALIKA BAZAR, VS. HISAR (PAN: AAQPC3128D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Gautam Jain, CA Department by : None Date of Hearing : 14-07-2016 Date of Order : 02-08-2016 ORDER PER H.S. SIDHU : JM Assessee has filed this Appeal against the impugned Order dated 16.1.2015 passed by the Ld. CIT(A), Hisar relevant to assessment year 2010-11 on the following grounds:- “1. That the learned Commissione…

M/S Vam-Hi-Fashion Garments Pvt. Ltd, New Delhi vs. ACIT, New Delhi

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

ITA 494/DEL/2016[2010-11]Status: DisposedITAT Delhi21 Mar 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. R.S. Singhvi, CAFor Respondent: Sh. T. Vasanthan, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)

…ITA NO.494/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 494/DEL/2016 A.Y. : 2010-11 M/S VAM-HI-FASHION GARMENTS ACIT, RANGE-17, NEW DELHI PVT. LTD., VS. E-45/14, OKHLA INDL. AREA, NEW DELHI – 20 (PAN: AACCV0852G) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) Assessee by : Sh. R.S. Singhvi, CA Department by : Sh. T. Vasanthan, Sr. DR Date of Hearing : Date of Hearing : 09 Date of Hearing : Date of Hearing : 09 09-03-201 09 201 2016 20…

Rajesh Bhatia v. DCIT (177 Taxmann 331) — Cited in 21 Judgments | BharatTax