Roshanlal Sanchiti v. PCIT

150 Taxmann.com 228Supreme Court of India2023#2205 most cited

What is Roshanlal Sanchiti v. PCIT authority for?

A retraction of a statement recorded under Section 132(4) of the Income Tax Act, 1961, must be made within a reasonable time or immediately after the statement is recorded. A retraction made approximately eight months later is to be disregarded.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

Roshanlal Sanchiti · PCIT · 150 Taxmann.com 228 · SC · 2023 · Section 132(4) · retraction of statement · Section 131 · voluntary admission · reasonable time · search and seizure

Sections most often in play

Section 153ASection 132(4)Section 143(3)Section 132Section 153CSection 131Section 142(1)Section 147

Issues it is cited on

retraction of statementvoluntary admissionsection 158bb(1)section 40(a)(3)section 2(12a)hundi transactionsection 23(3)section 158b(b)section 158bbstatement under section 132(4)public servantsection 153c(1)

Judgments citing Roshanlal Sanchiti v. PCIT

Dy. Commissioner of Income Tax, Patiala vs. Dsg Papers Pvt. Ltd., Patiala

In the result, respective appeals are disposed off in light of aforesaid

ITA 761/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh27 Feb 2025AY 2019-20

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री विक्रम सिंह यादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं/ . ITA NO. 768/Chd/2023 निर्धारण वर्ष / Assessment Year : 2014-15 | The DCIT | Central Circle, | Patiala, Punjab- 147001 | स्थायी लेखा सं/.PAN NO: AACCD1450A | अपीलार्थी/Appellant | बनाम | DSG Papers Pvt. Ltd. | #6, Green View Colony | Patiala, Punjab- 147001 | प्रत्यर्थी/Respondent Cross Objection No. 01/Chd/2024 In आ…

Dy. Commissioner of Income Tax, Patiala vs. Dsg Papers Pvt. Ltd., Patiala

In the result, respective appeals are disposed off in light of aforesaid direction

ITA 760/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” ,च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव ,लेखा सद" एवं "ी परेश म. जोशी ,"ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM आयकर अपील सं/. ITA NO. 768/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 The DCIT बनाम DSG Papers Pvt. Ltd. Central Circle, #6, Green View Colony Patiala, Punjab- 147001 Patiala, Punjab- 147001 "ायी लेखा सं/.PAN NO: AACCD1450A अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No. 01/Chd/2024 In आयकर अपील सं/. ITA NO. 768/Chd/2023 िनधा"रण वष" / Asses…

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 950/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Jan 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

M/S. Amrut Distilleries Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 949/BANG/2023[2016-17]Status: DisposedITAT Bangalore28 Jan 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 948/BANG/2023[2015-16]Status: DisposedITAT Bangalore28 Jan 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

Assistant Commissioner of Income Tax, Central Circle, Mysuru vs. Kudlur Ramaswamy Sathyanarayana, Mysuru

In the result, the appeal by the Revenue is partly allowed for

ITA 1130/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Nov 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey**

Section 132Section 139(1)Section 153A

…# **IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE** ## **BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER** | ITA No.1130/Bang/2024 | | | | | |-----------------------|---|---------|--|--| | Assessment Year | : | 2014-15 | | | | ACIT, | Vs. | Kudlur Ramaswamy Sathyanarayana, | | |-----------------|-----|--------------------------------------|--| | Central Circle, | | 30, Muda Complex, Opp Sub | | | Mysuru. | | Registrar Office, Ramakrishna Nagar, | | | | | Mysuru, Karnataka – 5…

Deputy Commissioner of Income-Tax, Central Circle-2(2), Bangalore vs. Sarasoule Pvt. Ltd., Bangalore

In the result, the ground of appeal of the revenue is hereby dismissed

ITA 180/BANG/2024[2015-16]Status: DisposedITAT Bangalore26 Nov 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri M Monish, AdvocateFor Respondent: Shri Sridhar E, CIT (DR)
Section 132Section 132(4)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos. 180 to 183/Bang/2024 Assessment Years: 2015-16 to 2018-19 CO Nos. 13 & 14/Bang/2024 (In ITA Nos. 180 & 181/Bang/2024 Assessment Years: 2015-16 & 2016-17 Sarasoule Pvt. Ltd., The Dy. Commissioner of Income Tax, Vs. No.192/1, 2,3, Central Circle – 2(2), C.K Palya, Bangalore. Sakalawara Post, Bannerghatta Road, Bangalore – 560 083. PAN – AAFCS 4682 N PPELLANT RESPONDENT Assessee by : Shri M Monish, Advocate Revenue by : Shri Sridhar E, CIT (DR) Date of hearing…

Dhruv Buildcon and Designers Private Limited, Kota Rajasthan vs. ACIT, DCIT, Central Circle, Kota, Kota Rajasthan

In the result the appeal of the assessee is partly allowed

ITA 473/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Aug 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A)For Respondent: Shri Rajesh Kumar Meena (Addl. CIT)
Section 115BSection 129Section 133ASection 142Section 142(1)Section 143(2)Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 473/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Dhruv Buildcon & Designers Pvt. cuke ACIT, DCIT Ltd. Vs. Central Circle, Kota. 531, Shastri Nagar, Dadabari, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCD2663H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A) jktLo dh vksj…

John Distilleries Pvt Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 987/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 847/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

ITA 846/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore ITA No.844/Bang/2023 M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, East End C Main Road 9th Block…

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 845/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 841/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 840/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 839/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

M/S. Paul Resorts & Hotels Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 838/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.982 to 987/Bang/2023 Assessment Years: 2011-12 to 2016-17 M/s. John Distilleries Pvt. Ltd. C/o Gowthama & Company, Chartered Accountants No.23/57, 41st Cross, DCIT East End C Main Road 9th Block Vs. Centra…

Laxmi Memorial Education Trust, Mangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1, Mangalore

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

ITA 756/BANG/2024[2021-22]Status: DisposedITAT Bangalore18 Jul 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Srinivas Kamath, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132

…ITA No.756/Bang/2024 Laxmi Memorial Education Trust, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year: 2021-22 Laxmi Memorial Education Trust 15-3-93, A J Towers Balmatta DCIT Vs. Mangalore 575 002 Central Circle, Mangalore PAN NO : AAATL1768N APPELLANT RESPONDENT Appellant by : Shri Srinivas Kamath, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 07.06.2024 Date of Pronouncement : 18.07.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 434/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.431 to 435/Bang/2024 Assessment Years: 2013-14 to 2017-18 M/s. Mukka Proteins Limited (Formerly known as Mukka Sea Food Industries Ltd.), # 18-2-16/4, Mukka Corporate House, First Cross N.G. Road, Attavar Manguluru 575 001 Karnataka PAN NO: AAGCM8310E APPELLANT Appellant by Respondent by Date of Hearing Date of Pronouncement DCIT Vs. Central Circle-1 Manguluru RESPONDENT Sri Narendra Sharma, A.R.…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A

…ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.431 to 435/Bang/2024 Assessment Years: 2013-14 to 2017-18 M/s. Mukka Proteins Limited (Formerly known as Mukka Sea Food Industries Ltd.), # 18-2-16/4, DCIT Mukka Corporate House, First Cross Central Circle-1 Vs. N.G. Road, Attavar Mangaluru Mangaluru 575 001 Karnataka PAN NO : AAGCM8310E APPELLANT RESPONDENT Appellant by : Sri Narendra Sharma, A.R. Respondent by : Ms. Neera Malhotra, D.R.…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 382/BANG/2024[2018-19]Status: DisposedITAT Bangalore03 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…ITA Nos.373 to 376 & 382/Bang/2024 M/s. Kesar Marble & Granites Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.373 to 376 & 382/Bang/2024 Assessment Years: 2014-15 to 2018-19 respectively M/s. Kesar Marble and Granites Ltd. 23/2,, Coffeeday Sqaure Vittal Mallya Road Bangalore 560 001 DCIT Vs. Central Circle-1(3) Bangalore PAN NO : AAACK4640D APPELLANT RESPONDENT Appellant by Sri V. Srinivasan, A.R. Respondent by Ms. Neha Sahay, D.R. Date of Hearing 27.06.2024 Date of Pronouncement 03.07…