Rajmandir Estates (P.) Ltd. v. PCIT

77 Taxmann.com 285Supreme Court of India2017#1285 most cited

What is Rajmandir Estates (P.) Ltd. v. PCIT authority for?

An Assessing Officer's order is considered erroneous and prejudicial to the interest of revenue, warranting revision under Section 263, if there is a lack of proper inquiry or non-application of mind to crucial aspects of the assessment, even where some information has been furnished by the assessee.

88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

Rajmandir Estates v PCIT · 77 Taxmann.com 285 · Section 263 · erroneous and prejudicial to revenue · lack of inquiry · non-application of mind · scrutiny assessment · Section 143(3) · share application money · creditworthiness of creditor

Sections most often in play

Section 263Section 143(3)Section 142(1)Section 144BSection 147Section 143(2)Section 148Section 194A

Issues it is cited on

prejudicial to interest of revenuemalabar industrialsection 144anon application of mindprincipal officersection 263(1)lack of enquiryshare application moneycreditworthiness of the creditorbeneficial ownererroneous and prejudicialborrowed satisfaction

Judgments citing Rajmandir Estates (P.) Ltd. v. PCIT

Smt. Meena Dilip Kotecha vs. C.I.T.-(Central), Nagpur

In the result, the appeal of the assessee in ITA

ITA 257/NAG/2015[2011-12]Status: DisposedITAT Pune22 Apr 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Bhupendra ShahFor Respondent: Shri J. P. Chadraker
Section 127Section 139Section 143(3)Section 153ASection 263Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1 257/NAG/2015 Smt. Meena Dellip CIT (Central), Nagpur 2011-12 Kotecha, 1, Pradhan Apartment, Pratap Nagar, Jalgaon- 425001. PAN : AATPK1231C 2 258/NAG/2015 Smt. Jyoti Ashok CIT (Central), Nagpur 2011-12 Kotecha, 4, Teachers Colony, Ring Road, Jalgaon- 425001. PAN : ALIPK3264H Assessee by : Shri Bhupendra Shah Revenue by : Shri J. P. Chadraker Date of hearing : 17.03.2022 Date of pronouncement : 22.…

Sach Electro Mech Pvt. Ltd., Surat vs. Pr. CIT-2, Surat

In the result, the grounds of appeal raised by the assessee is allowed

ITA 392/SRT/2018[2013-14]Status: DisposedITAT Surat06 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 145ASection 14ASection 254(1)Section 263Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Sach Electro Mech Private Limited Pr. Commissioner of Income C/2, Maheshwari Apartment, Tax-2, Vs. Nanpura, Timaliawad, Room No. 227, 2nd Floor, Surat. Aayakar Bhawan, Majura Gate, PAN : AAICS 8963 M Surat-395001 APPELLANT RESPONDEDNT Appellant by Shri Rasesh Shah, CA Respondent by Shri H. P. Meena, CIT-DR Date of hearing 21/01/2022 Date of pronouncement 06/04/2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: Thi…

M/S Fortune Metaliks Limited, Ludhiana vs. Pr.CIT(Central), Ludhiana

In the result appeal of the assessee is allowed

ITA 82/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh09 Mar 2022AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Sandeep Dahiya, CIT-DR Khanna
Section 143(3)Section 263Section 263(1)Section 56(2)Section 56(2)(vii)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ ‘‘ए’, च"डीगढ़ च"डीगढ़ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ च"डीगढ़ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील अपील संसंसंसं./ ITA No. 82/CHD/2021 आयकर आयकर आयकर अपील अपील िनधा"रण वष" िनधा"रण वष" / A.Y : 2016-17 िनधा"रण वष" िनधा"रण वष" M/s Fortune Metaliks Limited, The Pr.CIT (Central), बनाम Opp. Circuit House, Ferozepur Road, Ludhiana. VS Ludhiana. "थायी लेखा सं./PAN /TAN No: AABCF3202D अप…

Madanmohanlal G. Arora, Mumbai vs. Pr CIT-17, Mumbai

In the result, the appeal stand dismissed

ITA 514/MUM/2021[AABPA1302Q]Status: DisposedITAT Mumbai28 Feb 2022

Bench: Shri Kuldip Singh & Shri Amarjit Singhmadanmohanlal G. Arora Vs. Pcit, 28-1003, Seawoods Room No.120, 1St Floor, Estates (Nri Complex) Kautilya Bhavan, C-41 To Building No. 28, Sector C-43, G Block, Bandra 54,56 & 58 Nerul, Kurla Complex, Bandra Navi Mumbai – 400 706 (E), Mumbai – 400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aabpa1302Q Appellant .. Respondent

For Appellant: Shri Ashok MehtaFor Respondent: Shri Mahesh Akhade
Section 142Section 142(1)Section 143(2)Section 144Section 147Section 148Section 263

…ITA No.514/Mum/2021 A.Y. 2010-11 1 Madanmohanlal G. Arora Vs. PCIT IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Madanmohanlal G. Arora Vs. PCIT, 28-1003, Seawoods Room No.120, 1st Floor, Estates (NRI Complex) Kautilya Bhavan, C-41 to Building No. 28, Sector C-43, G Block, Bandra 54,56 & 58 Nerul, Kurla Complex, Bandra Navi Mumbai – 400 706 (E), Mumbai – 400 051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AABPA1302Q Appellant .. Respondent Appellant by : Shri Ashok Mehta Respondent by : Shri Mahesh Akhade Date of Hearing 1…

Arm Infra & Utilities Private Limited, Mumbai vs. Pr.Commissioner of Income Tax Range-6, Mumbai

In the result, assessee’s appeal is allowed

ITA 2212/MUM/2019[2014-15]Status: DisposedITAT Mumbai12 Nov 2021AY 2014-15

Bench: Shri C.N. Prasad & Shri S. Rifaur Rahman

For Appellant: Shri P.J. Pardiwala a/wFor Respondent: Shri Rajiv Harit
Section 143(2)Section 143(3)Section 263Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.2212/Mum./2019 (Assessment Year : 2014–15) ARM Infra & Utilities Pvt. Ltd. 18th Floor, A–Wing, Marathon Futurex ……………. Appellant N.M. Joshi Marg, Lower Parel Mumbai 400 013 PAN – AALCA8247K v/s Pr. Commissioner of Income Tax ……………. Respondent Range-6, Mumbai Assessee by : Shri P.J. Pardiwala a/w Shri Jay Bhansali and Shri Jeet Kamdar Revenue by : Shri Rajiv Harit Date of Hearing – 24.09.2021 Date of Order –12/11/2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The prese…

Spandana Sphoorty Financial Ltd., Hyd, Hyderabad vs. DCIT, Circle-3(2), Hyd, Hyderabad

ITA 990/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Sept 2021AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasao Sahuassessment Year: 2011-12 Spandana Sphoorty Vs Dy. Commissioner Of Financials Ltd., Income Tax, Circle-3(2), Hyderabao. Hyderabao. Pan – Aaics 6213N (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner Of Vs Spandana Sphoorty Income Tax, Circle-3(2), Financials Ltd., Hyderabad. Hyderabad. Pan – Aaics 6213N (Appellant) (Respondent) Assessee By: Shri G.V.N. Hari Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 10/08/2021 Date Of Pronouncement: 04/10/2021 O R D E R Per L.P. Sahu, A.M.:

For Appellant: Shri G.V.N. HariFor Respondent: Shri Y.V.S.T. Sai
Section 143(1)Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAO BENCHES “B”: HYDERABAO (THROUGH VIRTUAL CONFERENCE) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI LAXMI PRASAO SAHU, ACCOUNTANT MEMBER Assessment Year: 2011-12 Spandana Sphoorty Vs Dy. Commissioner of Financials Ltd., Income Tax, Circle-3(2), HyderabAO. HyderabAO. PAN – AAICS 6213N (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner of Vs Spandana Sphoorty Income Tax, Circle-3(2), Financials Ltd., Hyderabad. Hyderabad. PAN – AAICS 6213N (Appellant) (Respondent) Assessee by: Shri G.V.N. Hari Revenue by: Shri Y.V.S.T. Sai Date of hearing: 10/08/2…

DCIT, Circle-3(2), Hyderabad vs. Spandana Sphoorthy Financial Ltd., Hyd, Hyderabad

ITA 1474/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Sept 2021AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasao Sahuassessment Year: 2011-12 Spandana Sphoorty Vs Dy. Commissioner Of Financials Ltd., Income Tax, Circle-3(2), Hyderabao. Hyderabao. Pan – Aaics 6213N (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner Of Vs Spandana Sphoorty Income Tax, Circle-3(2), Financials Ltd., Hyderabad. Hyderabad. Pan – Aaics 6213N (Appellant) (Respondent) Assessee By: Shri G.V.N. Hari Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 10/08/2021 Date Of Pronouncement: 04/10/2021 O R D E R Per L.P. Sahu, A.M.:

For Appellant: Shri G.V.N. HariFor Respondent: Shri Y.V.S.T. Sai
Section 143(1)Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAO BENCHES “B”: HYDERABAO (THROUGH VIRTUAL CONFERENCE) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI LAXMI PRASAO SAHU, ACCOUNTANT MEMBER Assessment Year: 2011-12 Spandana Sphoorty Vs Dy. Commissioner of Financials Ltd., Income Tax, Circle-3(2), HyderabAO. HyderabAO. PAN – AAICS 6213N (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner of Vs Spandana Sphoorty Income Tax, Circle-3(2), Financials Ltd., Hyderabad. Hyderabad. PAN – AAICS 6213N (Appellant) (Respondent) Assessee by: Shri G.V.N. Hari Revenue by: Shri Y.V.S.T. Sai Date of hearing: 10/08/2…

M/S Suraj Pulses Processors Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3012/DEL/2017[2009-10]Status: DisposedITAT Delhi06 Jul 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.3009 & 3010/DEL/2017 Assessment Year: 2007-08 & 2008-09 Suraj Pulses Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS4913P (Appellant) (Respondent) I.T.A. No.3011/DEL/2017 Assessment Year: 2007-08 Suraj Buildmart India Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS3598L (Appellant) (Respondent) I.T.A. No.3012/DEL/2017 Assessment Year: 2009-10 Suraj Pulses Processors Pvt. Vs. Pr.CIT-8, Lt…

M/S Suraj Buildmart India Pvt. Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3011/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.3009 & 3010/DEL/2017 Assessment Year: 2007-08 & 2008-09 Suraj Pulses Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS4913P (Appellant) (Respondent) I.T.A. No.3011/DEL/2017 Assessment Year: 2007-08 Suraj Buildmart India Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS3598L (Appellant) (Respondent) I.T.A. No.3012/DEL/2017 Assessment Year: 2009-10 Suraj Pulses Processors Pvt. Vs. Pr.CIT-8, Lt…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3010/DEL/2017[2008-09]Status: DisposedITAT Delhi06 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.3009 & 3010/DEL/2017 Assessment Year: 2007-08 & 2008-09 Suraj Pulses Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS4913P (Appellant) (Respondent) I.T.A. No.3011/DEL/2017 Assessment Year: 2007-08 Suraj Buildmart India Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS3598L (Appellant) (Respondent) I.T.A. No.3012/DEL/2017 Assessment Year: 2009-10 Suraj Pulses Processors Pvt. Vs. Pr.CIT-8, Lt…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3009/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.3009 & 3010/DEL/2017 Assessment Year: 2007-08 & 2008-09 Suraj Pulses Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS4913P (Appellant) (Respondent) I.T.A. No.3011/DEL/2017 Assessment Year: 2007-08 Suraj Buildmart India Pvt. Ltd., Vs. Pr.CIT-8, 4062-630, Naya Bazar, New Delhi. Delhi. TAN/PAN: AAKCS3598L (Appellant) (Respondent) I.T.A. No.3012/DEL/2017 Assessment Year: 2009-10 Suraj Pulses Processors Pvt. Vs. Pr.CIT-8, Lt…

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…

Nirmal Gupta, New Delhi vs. Pr.CIT- 9, New Delhi

The appeal of the assessee is allowed

ITA 108/DEL/2018[2015-16]Status: DisposedITAT Delhi22 Jun 2021AY 2015-16

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 108/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Nirmal Gupta Vs Pr. Cit-9 5/5, East Punjabi Bagh, New Delhi New Delhi Pan: Aagpg0462J (Respondent) (Appellant) Appellant By Ms. Rano Jain, Adv Respondent By Sh. Parmita M. Biswas, Cit, Dr Date Of Hearing 03.06.2021 Date Of Pronouncement 22.06.2021

Section 143Section 143(2)Section 143(3)Section 263Section 263(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 108/DEL/2018 (A.Y. 2015-16) (THROUGH VIDEO CONFERENCING) Nirmal Gupta Vs Pr. CIT-9 5/5, East Punjabi Bagh, New Delhi New Delhi PAN: AAGPG0462J (RESPONDENT) (APPELLANT) Appellant by Ms. Rano Jain, Adv Respondent by Sh. Parmita M. Biswas, CIT, DR Date of Hearing 03.06.2021 Date of Pronouncement 22.06.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against order dated 02.05.2017 passed by Pr. CIT, Delhi - 9 for assessment year 2…

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…

M/S.Srl Diagnostics Private Limited, Mumbai vs. Principal Commissioner Income Tax-7, Mumbai

Accordingly, the grounds raised by assessee are allowed

ITA 1528/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 Jan 2021AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri R. L. Negi, Am आयकरअपीलसं./ I.T.A. No. 1528/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri V. Sridharan & Shri SFor Respondent: Shri Anand Mohan, DR
Section 14ASection 263Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI R. L. NEGI, AM आयकरअपीलसं./ I.T.A. No. 1528/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) PCIT-7, M/s SRL Diagnostics Pvt. Room No. 315, 3rd floor, Ltd. Aayakar Bhavan, M. K. बिधम/ Piramal Tower, Annexe, Road, Mumbai-400 020 Ganpatrao Kadam Marg, Vs. Lower Parel, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACT9117E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri V. Sridharan & Shri S. Sriram, ARs by प्रत्यथीकीओरसे/Respondentby : Shri Anand Mohan, DR सुनवाईकीतारीख/ : 18.11.2020 D…

Essar Capital Ltd, Mumbai vs. Pr CIT 6, Mumbai

In the result the appeal of the assessee is allowed

ITA 3759/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Jan 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2012-13 M/S. Vajresh Consultants Prcit 6, Ltd. (Earlier Known As Aayakar Bhavan, Essar Capital Ltd.), Mumbai - 400020 Vs. 40-B, Ridge Road, Malabar Hill, Mumbai – 400 006 Pan: Aabce 7257R (Appellant) (Respondent) Present For: Assessee By : Shri Nishant Thakkar, A.R. & Shri Hiten Chande, A.R. Revenue By : Shri R. Manjunatha Swamy, D.R. Date Of Hearing : 23.10.2020 Date Of Pronouncement : 08.01.2021 O R D E R

For Appellant: Shri Nishant Thakkar, A.R. &For Respondent: Shri R. Manjunatha Swamy, D.R
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Vajresh Consultants PrCIT 6, Ltd. (Earlier known as Aayakar Bhavan, Essar Capital Ltd.), Mumbai - 400020 Vs. 40-B, Ridge Road, Malabar Hill, Mumbai – 400 006 PAN: AABCE 7257R (Appellant) (Respondent) Present for: Assessee by : Shri Nishant Thakkar, A.R. & Shri Hiten Chande, A.R. Revenue by : Shri R. Manjunatha Swamy, D.R. Date of Hearing : 23.10.2020 Date of Pronouncement : 08.01.2021 O R D E R Per Rajesh Kumar, Accountant Member: The p…

Seth Brothers, Meerut vs. CIT, Meerut

In the result, the Appeal filed by the Assessee stands partly

ITA 3395/DEL/2013[2008-09]Status: DisposedITAT Delhi16 Dec 2020AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant(Through Video Conference)

For Appellant: Sh. C.S. Anand, AdvocateFor Respondent: Sh. H.K. Choudhary, CIT(DR)
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) I.T.A. No. 3395/DEL/2013 A.Y. : 2008-09 SETH BROTHERS COMMISSIONER OF INCOME SHANTI NIKETAN, VS. TAX, CIVIL LINES, AAYAKAR BHAWAN, MEERUT BHAINSALI GROUND, (PAN: AAJFS0123M) MEERUT (APPELLANT) (RESPONDENT) Assessee by : Sh. C.S. Anand, Advocate Department by : Sh. H.K. Choudhary, CIT(DR) ORDER PER H.S. SIDHU : JM The background of the case is that the assessment order in this case was passed on 30.11.2010 by the ACIT, Cirlce-2, Meerut, and the…

Ravish Lakhmani, Kolkata vs. Pr.CIT - 10, Kolkata

In the result, all the appeals filed by the assessees are allowed

ITA 47/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Nov 2020AY 2014-15

Bench: Sri J. Sudhakar Reddy & Ms. Madhumita Roy)

Section 10(38)Section 133(6)Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Ms. Madhumita Roy, Judicial Member) I.T.A. No. 41/Kol/2019 Assessment Year: 2014-15 Ritin Lakhmani……………………...………………..…..............................................................Appellant [PAN: ABYPL 0575 C] Vs. Pr. Commissioner of Income Tax-10, Kolkata.......................................................Respondent I.T.A. No. 42/Kol/2019 Assessment Year: 2014-15 Pravesh Kumar Lakhmani……………………...………………..…........................................Appellant [PAN: AATPL 9724 D] Vs. Pr.…

Rachit Lakhmani, Kolkata vs. Pr.CIT - 10, Kolkata

In the result, all the appeals filed by the assessees are allowed

ITA 46/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Nov 2020AY 2014-15

Bench: Sri J. Sudhakar Reddy & Ms. Madhumita Roy)

Section 10(38)Section 133(6)Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Ms. Madhumita Roy, Judicial Member) I.T.A. No. 41/Kol/2019 Assessment Year: 2014-15 Ritin Lakhmani……………………...………………..…..............................................................Appellant [PAN: ABYPL 0575 C] Vs. Pr. Commissioner of Income Tax-10, Kolkata.......................................................Respondent I.T.A. No. 42/Kol/2019 Assessment Year: 2014-15 Pravesh Kumar Lakhmani……………………...………………..…........................................Appellant [PAN: AATPL 9724 D] Vs. Pr.…