Revenue in CIT v. Sunil Kumar Sharma

165 Taxmann.com 846Supreme Court of India2024#895 most cited

What is Revenue in CIT v. Sunil Kumar Sharma authority for?

Independent corroborative evidence is required for making additions to income based on entries in regular books of accounts or seized material. Unverified 'dumb documents' found during a search cannot be the sole basis for determining undisclosed income without such corroboration.

118

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Revenue in CIT v. Sunil Kumar Sharma · 165 Taxmann.com 846 · Section 153C · Section 132 · independent corroborative evidence · books of accounts · dumb documents · undisclosed income · evidentiary value of seized documents · Supreme Court SLP dismissal

Sections most often in play

Section 153CSection 132Section 143(3)Section 153ASection 142(1)Section 69ASection 69Section 132(4)

Issues it is cited on

section 153b(i)(a)section 132(8)section 132(9a)section 153(1)(a)section 145avaluation of sharessection 65bsection 65dumb documentssection 153(1)icdssection 153b

Judgments citing Revenue in CIT v. Sunil Kumar Sharma

PRAMOD SUBBIAHNAPALYA VENKATPATHI,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 680/BANG/2025[2020-21]Status: DisposedITAT Bangalore10 Mar 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

PRAMOD SUBBIAHNAPALYA VENKATPATHI,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 679/BANG/2025[2019-20]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

PRAMOD SUBBIAHNAPALYA VENKATPATHI,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 678/BANG/2025[2018-19]Status: DisposedITAT Bangalore10 Mar 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

PRAMOD SUBBIAHNAPALYA VENKATATHI,BANGALORE vs. DCIT, CENTRAL CIRCLE -2(1), BANGALORE

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

ITA 677/BANG/2025[2017-18]Status: DisposedITAT Bangalore10 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

PRAMOD SUBBIAHNAPALYA VENKATATHI, ,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 676/BANG/2025[2016-17]Status: DisposedITAT Bangalore10 Mar 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

PRAMOD SUBBIAHNAPALYA VENKATPATHI,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 675/BANG/2025[2015-16]Status: DisposedITAT Bangalore10 Mar 2026AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Vinay Simha, CAFor Respondent: Shri Subramanian, JCIT-DR
Section 132Section 142(1)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 675 to 680/Bang/2025 Assessment Years : 2015-16 to 2020-21 Shri Pramod Subbiahnapalya Venkatpathi, The Deputy “Srinidhi”, No. 127, Commissioner of 6th Cross, Income Tax, 4th Main, Defense Central Circle – Colony, 2(1), Vs. Indiranagar, Bangalore. Bengaluru – 560 038. PAN: AGCPV4265A APPELLANT RESPONDENT Assessee by : Shri Vinay Simha, CA Revenue by : Shri Subramanian, JCIT-DR Date of Hearing : 05-03-2026 Date of Pronouncement : 10-03-2026 ORDER PER BENCH…

ELAN LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 7, NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 763/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

Section 131Section 153CSection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Elan Limited, Vs. Deputy Commissioner of Income L-1/1100, First Floor, Tax, Central Circle-7, NCC DIT(S), Street No.25, Sangam Vihar, Jhandewalan Extn. New Delhi-110062 New Delhi-110055 PAN :AADCE3341G (Appellant ) (Respondent) Appellant by Shri Rajat Jain, CA and Shri Paritosh Jain, Adv. Respondent by Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing 18.11.2026 Date of Pronouncement 16.02.2026 ORDER PER KRINWANT SAHAY, AM: This a…

PALANISAMY RAGHUPATHY,BENGALURU vs. ACIT, CENTRAL CIRCLE-3,, COIMBATORE

ITA 3368/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Feb 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलीय अधिकरण, ‘सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरी, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, C…

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.987/PUN/2025 (Assessment Year : 2014-15) DCIT, Circle-1, M/s. Shree Sai Properties, Nashik 2 Nilayam Apartment, Opp. Vasant Market, Canada Corner, vs. Nashik - 422001 PAN : ABSFS3624H (Appellant) (Respondent) For Assessee : Shri Subodh Ratnaparkhi, CA For Revenue : Shri Amit Bobde, CIT Date of Hearing : 20.11.2025 Date of Pronouncement : 27.01.2026 ORDER PER DR.MANISH BORAD, AM This appeal at the instance of the Revenue for the Assessment Year 2014-15 is dir…

RAKESH CHHARIA & SONS HUF,GHAZIABAD vs. DCIT,CENTRAL CIRCLE, GHAZIABAD

ITA 208/DEL/2025[2017-18]Status: DisposedITAT Delhi13 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Revenue byFor Respondent: Date of Hearing
Section 127Section 143(3)Section 153CSection 153C(1)Section 24Section 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 209/Del/2025 (Assessment Year: 2017-18) Vidur Chharia, R-13/9, Rajnagar, new Raj Nagar, SO, Ghaziabad, UP (Appellant) PAN: AHHPC6368F Vs. DCIT/ACIT, Central Circle, Ghaziabad (Respondent) ITA No. 208/Del/2025 (Assessment Year: 2017-18) Vs. DCIT/ACIT, Central Circle, Ghaziabad Rakesh Chharia & Sons HUF, R-13/9, Rajnagar, new Raj Nagar, SO, Ghaziabad, UP (Appellant) PAN: AAAHR8911H (Respondent) ITA No. 207/Del/2025 (Assessment Year: 2017-18) Pole-Ads Advertising Pvt. L…

POLE-ADS ADVERTISING PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE, GHAZIABAD

ITA 207/DEL/2025[2017-18]Status: DisposedITAT Delhi13 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127Section 143(3)Section 153CSection 153C(1)Section 24Section 68Section 69C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 209/Del/2025 (Assessment Year: 2017-18) Vidur Chharia, R-13/9, Rajnagar, new Raj Nagar, SO, Ghaziabad, UP (Appellant) PAN: AHHPC6368F Vs. DCIT/ACIT, Central Circle, Ghaziabad (Respondent) ITA No. 208/Del/2025 (Assessment Year: 2017-18) Rakesh Chharia & Sons HUF, R-13/9, Rajnagar, new Raj Nagar, SO, Ghaziabad, UP (Appellant) PAN: AAAHR8911H Vs. DCIT/ACIT, Central Circle, Ghaziabad (Respondent) ITA No. 207/Del/2025 (Assessment Year: 2017-18) Pole-Ads Advertising Pvt. L…

KAIRALI ADUKKALA,MANGALORE vs. DCIT, CENTRAL CIRCLE-2, MANGALORE, MANGALORE

ITA 1584/BANG/2025[2020-21]Status: DisposedITAT Bangalore12 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Balusamy N, JCIT-DR
Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2017-18 M/s. Hotel Malabar Regency, 1550/Bang/2025 I-T-16/2(37) & 38, Nanthoor ITA No. Road, Near Pumpwell Circle, 2019-20 1577/Bang/2025 Mangalore – 575 002. ITA No. PAN: AAIFH0297E 2020-21 1578/Bang/2025 M/s. Kairali Bhavan Restaurant, 2017-18, ITA Nos. 1579, No. B 13 N G Road, Attavar, 2019-20, 1580, 1581 & Mangalore – 575 001. The Deputy 2020-21 & 1599/Bang/2025 PAN: AAIFK3235D Commissioner 2018-19 M/s. Hotel…

KAIRALI ADUKKALA,MANGALORE vs. DCIT, CENTRAL CIRCLE-2, MANGALORE, MANGALURU

ITA 1583/BANG/2025[2019-20]Status: DisposedITAT Bangalore12 Jan 2026AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Balusamy N, JCIT-DR
Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2017-18 M/s. Hotel Malabar Regency, 1550/Bang/2025 I-T-16/2(37) & 38, Nanthoor ITA No. Road, Near Pumpwell Circle, 2019-20 1577/Bang/2025 Mangalore – 575 002. ITA No. PAN: AAIFH0297E 2020-21 1578/Bang/2025 M/s. Kairali Bhavan Restaurant, 2017-18, ITA Nos. 1579, No. B 13 N G Road, Attavar, 2019-20, 1580, 1581 & Mangalore – 575 001. The Deputy 2020-21 & 1599/Bang/2025 PAN: AAIFK3235D Commissioner 2018-19 M/s. Hotel…

KAIRALI BHAVAN RESTAURANT,MANGALORE vs. DCIT, CENTRAL CIRCLE-2, MANGALORE, MANGALURU

ITA 1580/BANG/2025[2019-20]Status: DisposedITAT Bangalore12 Jan 2026AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Balusamy N, JCIT-DR
Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2017-18 M/s. Hotel Malabar Regency, 1550/Bang/2025 I-T-16/2(37) & 38, Nanthoor ITA No. Road, Near Pumpwell Circle, 2019-20 1577/Bang/2025 Mangalore – 575 002. ITA No. PAN: AAIFH0297E 2020-21 1578/Bang/2025 M/s. Kairali Bhavan Restaurant, 2017-18, ITA Nos. 1579, No. B 13 N G Road, Attavar, 2019-20, 1580, 1581 & Mangalore – 575 001. The Deputy 2020-21 & 1599/Bang/2025 PAN: AAIFK3235D Commissioner 2018-19 M/s. Hotel…

KAIRALI BHAVAN RESTAURANT,MANGALORE vs. DCIT, CENTRAL CIRCLE-2, MANGALORE, MANGALURU

ITA 1579/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Balusamy N, JCIT-DR
Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2017-18 M/s. Hotel Malabar Regency, 1550/Bang/2025 I-T-16/2(37) & 38, Nanthoor ITA No. Road, Near Pumpwell Circle, 2019-20 1577/Bang/2025 Mangalore – 575 002. ITA No. PAN: AAIFH0297E 2020-21 1578/Bang/2025 M/s. Kairali Bhavan Restaurant, 2017-18, ITA Nos. 1579, No. B 13 N G Road, Attavar, 2019-20, 1580, 1581 & Mangalore – 575 001. The Deputy 2020-21 & 1599/Bang/2025 PAN: AAIFK3235D Commissioner 2018-19 M/s. Hotel…

HOTEL RESIDENCY PARK,MANGALURU vs. DCIT, CENTRAL CIRCLE-2, MANGALORE, MANGALORE

ITA 1576/BANG/2025[2020-21]Status: DisposedITAT Bangalore12 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Balusamy N, JCIT-DR
Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2017-18 M/s. Hotel Malabar Regency, 1550/Bang/2025 I-T-16/2(37) & 38, Nanthoor ITA No. Road, Near Pumpwell Circle, 2019-20 1577/Bang/2025 Mangalore – 575 002. ITA No. PAN: AAIFH0297E 2020-21 1578/Bang/2025 M/s. Kairali Bhavan Restaurant, 2017-18, ITA Nos. 1579, No. B 13 N G Road, Attavar, 2019-20, 1580, 1581 & Mangalore – 575 001. The Deputy 2020-21 & 1599/Bang/2025 PAN: AAIFK3235D Commissioner 2018-19 M/s. Hotel…

HOTEL MALABAR REGENCY,MANGALORE vs. DCIT, CENTRAL CIRCLE-2, MANGALORE, MANGALORE

ITA 1550/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Balusamy N, JCIT-DR
Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2017-18 M/s. Hotel Malabar Regency, 1550/Bang/2025 I-T-16/2(37) & 38, Nanthoor ITA No. Road, Near Pumpwell Circle, 2019-20 1577/Bang/2025 Mangalore – 575 002. ITA No. PAN: AAIFH0297E 2020-21 1578/Bang/2025 M/s. Kairali Bhavan Restaurant, 2017-18, ITA Nos. 1579, No. B 13 N G Road, Attavar, 2019-20, 1580, 1581 & Mangalore – 575 001. The Deputy 2020-21 & 1599/Bang/2025 PAN: AAIFK3235D Commissioner 2018-19 M/s. Hotel…

DALAVAI AUDIKESAVULU SRINIVAS L/H OF LATE SMT D A SATHYAPRABHA,BENGALURU vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 1050/BANG/2025[2017-18]Status: DisposedITAT Bangalore12 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri H. Siva Prasad Reddy, ITPFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 234ASection 271(1)(c)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 1049 & 1050/Bang/2025 Assessment Years : 2013-14 & 2017-18 Shri Dalavai Audikesavulu Srinivas, Legal Heir of Late Smt. The Deputy DA Sathyaprabha, Commissioner of No. 7/21, 1st Cross, Income Tax, 9th Main, RMV Central Circle – 2(1), Extension, Bengaluru. Vs. Sadashivanagara, Bengaluru – 560 080. PAN: AFQPS8125K APPELLANT RESPONDENT Assessee by : Shri H. Siva Prasad Reddy, ITP Revenue by : Shri Shivanand H Kalakeri, CIT-DR Date of Hearing : 15-10-2025 Date…

DALAVAI AUDIKESAVULU SRINIVAS L/H OF LATE SMT D A SATHYAPRABHA,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(1), BANGALORE

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

ITA 1049/BANG/2025[2013-14]Status: DisposedITAT Bangalore12 Jan 2026AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri H. Siva Prasad Reddy, ITPFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 234ASection 271(1)(c)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 1049 & 1050/Bang/2025 Assessment Years : 2013-14 & 2017-18 Shri Dalavai Audikesavulu Srinivas, Legal Heir of Late Smt. The Deputy DA Sathyaprabha, Commissioner of No. 7/21, 1st Cross, Income Tax, 9th Main, RMV Central Circle – 2(1), Extension, Bengaluru. Vs. Sadashivanagara, Bengaluru – 560 080. PAN: AFQPS8125K APPELLANT RESPONDENT Assessee by : Shri H. Siva Prasad Reddy, ITP Revenue by : Shri Shivanand H Kalakeri, CIT-DR Date of Hearing : 15-10-2025 Date…

G S AUTOMOBILES PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-6, DELHI, DELHI

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

ITA 4289/DEL/2025[2015-16]Status: DisposedITAT Delhi30 Dec 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmang.S. Automobiles Private Limited, Vs. Dcit, Central Circle 6, B – 26, Okhla Industrial Area, Phase Ii, Delhi. Delhi – 110 020. (Pan : Aadcg1150B) (Appellant) (Respondent) Assessee By : Shri Neeraj Mangla, Ca Revenue By : Shri Jitender Singh, Cit Dr Date Of Hearing : 19.11.2025 Date Of Order : 30.12.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi – 24 [“Ld. Cit(A)”, For Short] Dated 19.06.2025 For The Assessment Year 2015-16 Raising Following Grounds Of Appeal :- “1. That The Orders Passed By Ld. Ao U/S 153C Of The Act As Well As Appellate Order Passed By Ld. Cit(A) Are Bad In Law & Are Passed In Contravention Of Prevailing Law As Well As Facts Of The Case, Therefore Liable To Be Annulled. 2. That Assumption Of Jurisdiction Of Ld. Ao In Consequence Of Order Passed By Ld. Pcit U/S 127(3) Of The Act Of The Act Is Illegal & Not Tenable Under The Law Because Of Said Order Being Mechanical & Being Passed

For Appellant: Shri Neeraj Mangla, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 127(3)Section 153CSection 153DSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER G.S. Automobiles Private Limited, vs. DCIT, Central Circle 6, B – 26, Okhla Industrial Area, Phase II, Delhi. Delhi – 110 020. (PAN : AADCG1150B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Neeraj Mangla, CA REVENUE BY : Shri Jitender Singh, CIT DR Date of Hearing : 19.11.2025 Date of Order : 30.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals),…

Showing 1–20 of 118 · Page 1 of 6