Royal Stitches (P.) Ltd. v. Deputy Commissioner of Income-tax

156 Taxmann.com 361High Court2023#5962 most cited

What is Royal Stitches (P.) Ltd. v. Deputy Commissioner of Income-tax authority for?

A High Court refuses to condone a significant delay in filing an appeal when the assessee fails to provide a 'sufficient cause' for the delay. The court emphasizes that assessees must be vigilant in pursuing their rights.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2025.

Also referred to as

Royal Stitches (P.) Ltd. v Deputy Commissioner of Income-tax · condonation of delay · appeal filing delay · sufficient cause · section 253 · Madras High Court · vigilant assessees · Pundik Jalam Patil v Executive Engineer

Sections most often in play

Section 143(1)Section 80P(2)(d)Section 154Section 80PSection 80P(2)(a)(i)Section 80P(2)(c)Section 80P(4)Section 144

Issues it is cited on

section 80p(2)(c)section 253(5)delay in filing appealprincipal commissioner of income-taxsection 80p(4)section 80p(2)(d)section 80p(2)(a)(i)commissioner (appeals)section 253condonation of delaysection 80psection 132a

Judgments citing Royal Stitches (P.) Ltd. v. Deputy Commissioner of Income-tax

Jagathesh, Chennai vs. ACIT, Ncc-1(1), Chennai

In the result the appeal of the assessee in ITA No

ITA 1566/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, ACIT, Flat 2A, Block V, vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. MRC Nagar, Raja Annamalai Puram, Chennai – 600 028. [PAN:ACLPJ-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year:…

Jagathesh, Chennai vs. Aacit, Ncc-11(1), Chennai

In the result the appeal of the assessee in ITA No

ITA 1565/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, ACIT, Flat 2A, Block V, vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. MRC Nagar, Raja Annamalai Puram, Chennai – 600 028. [PAN:ACLPJ-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year:…

Soleone Tradelinks Private Limited, Ahmedabad vs. Deputy Commissioner of Income Tax, Circle 4(1)(1), Ahmedabad

In the result, the appeal filed by the assessee is hereby dismissed

ITA 603/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Smt. Malarkodi R., Sr. DR
Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.603/Ahd/2025 (Assessment Year: 2018-19) Soleone Tradelinks Pvt. Ltd., Vs. Deputy Commissioner of 114, Anandmilan Complex, Opp. Income Tax, Jain Derasar, Navrangpura, Circle-4(1)(1), Ahmedabad-380009 Ahmedabad [PAN No.AAPCS5586D] (Appellant) .. (Respondent) Appellant by : None Respondent by: Smt. Malarkodi R., Sr. DR Date of Hearing 07.07.2025 28.07.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed b…

Runi Impex, Surat vs. DCIT Circle 3(2), Surat

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 96/SRT/2025[2012-13]Status: DisposedITAT Surat18 Jul 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Satish Mody, ARFor Respondent: Shri Ravindra Sindhu, CIT DR
Section 10ASection 143(3)Section 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 96/Srt/2025& 221/SRT/2024 (Assessment Year: 2012-13) Runi Impex, Vs. Deputy Commissioner of 32, Madhav Kung Society, Income Tax, Dabholi Road, Surat-395004 Circle-3(2), Surat [PAN No.AAMFR2340A] (Appellant) .. (Respondent) Appellant by : Shri Satish Mody, AR Respondent by: Shri Ravindra Sindhu, CIT DR 16.07.2025 Date of Hearing Date of Pronouncement 18.07.2025 O R D E R PER SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER: These are appeals file…

Runi Impex, Surat vs. Dy. Commissioner of Income Tax, Circle - 3(2), Surat

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 221/SRT/2024[2012-13]Status: DisposedITAT Surat18 Jul 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Satish Mody, ARFor Respondent: Shri Ravindra Sindhu, CIT DR
Section 10ASection 143(3)Section 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 96/Srt/2025& 221/SRT/2024 (Assessment Year: 2012-13) Runi Impex, Vs. Deputy Commissioner of 32, Madhav Kung Society, Income Tax, Dabholi Road, Surat-395004 Circle-3(2), Surat [PAN No.AAMFR2340A] (Appellant) .. (Respondent) Appellant by : Shri Satish Mody, AR Respondent by: Shri Ravindra Sindhu, CIT DR 16.07.2025 Date of Hearing Date of Pronouncement 18.07.2025 O R D E R PER SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER: These are appeals file…

Mogar Partapore Vibhag Seva Sahkari Mandli Ltd, Na vs. Arivs.DCIT, Navsari Circle, Navsari

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 91/SRT/2025[2015-16]Status: DisposedITAT Surat15 Jul 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 86 to 89/SRT/2025 (Assessment Year: 2012-13, 2015-16, 2016-17 & 2018-19) Navagam Vibhag Seva Sahkari Vs. Income Tax Officer, Mandli Ltd., Ward-3, At & PO: Navagam, Navsari District-Navsari-396445 [PAN No.AAAAN3020A] (Appellant) .. (Respondent) I.T.A. No. 91/SRT/2025 (Assessment Year: 2015-16) Mogar Partapore Vibhag Seva Vs. Deputy Commissioner of Sahkari Mandli Ltd., Income Tax, At & PO: Mogar, Navsari Circle, District-Navsari-396445 N…

Navagam Vibhag Seva Sahkari Mandli Ltd, Na vs. Arivs.ITO, Ward-3, Navsari

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 89/SRT/2025[2018-19]Status: DisposedITAT Surat15 Jul 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 86 to 89/SRT/2025 (Assessment Year: 2012-13, 2015-16, 2016-17 & 2018-19) Navagam Vibhag Seva Sahkari Vs. Income Tax Officer, Mandli Ltd., Ward-3, At & PO: Navagam, Navsari District-Navsari-396445 [PAN No.AAAAN3020A] (Appellant) .. (Respondent) I.T.A. No. 91/SRT/2025 (Assessment Year: 2015-16) Mogar Partapore Vibhag Seva Vs. Deputy Commissioner of Sahkari Mandli Ltd., Income Tax, At & PO: Mogar, Navsari Circle, District-Navsari-396445 N…

Navagam Vibhag Seva Sahakari Mandli Ltd, Na vs. Arivs.Income Tax Officer, Ward 3, Navsari

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 88/SRT/2025[2016-17]Status: DisposedITAT Surat15 Jul 2025AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 86 to 89/SRT/2025 (Assessment Year: 2012-13, 2015-16, 2016-17 & 2018-19) Navagam Vibhag Seva Sahkari Vs. Income Tax Officer, Mandli Ltd., Ward-3, At & PO: Navagam, Navsari District-Navsari-396445 [PAN No.AAAAN3020A] (Appellant) .. (Respondent) I.T.A. No. 91/SRT/2025 (Assessment Year: 2015-16) Mogar Partapore Vibhag Seva Vs. Deputy Commissioner of Sahkari Mandli Ltd., Income Tax, At & PO: Mogar, Navsari Circle, District-Navsari-396445 N…

Navagam Vibhag Seva Sahkari Mandli Ltd, Na vs. Arivs.ITO, Ward 3, Navsari

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 87/SRT/2025[2015-16]Status: DisposedITAT Surat15 Jul 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 86 to 89/SRT/2025 (Assessment Year: 2012-13, 2015-16, 2016-17 & 2018-19) Navagam Vibhag Seva Sahkari Vs. Income Tax Officer, Mandli Ltd., Ward-3, At & PO: Navagam, Navsari District-Navsari-396445 [PAN No.AAAAN3020A] (Appellant) .. (Respondent) I.T.A. No. 91/SRT/2025 (Assessment Year: 2015-16) Mogar Partapore Vibhag Seva Vs. Deputy Commissioner of Sahkari Mandli Ltd., Income Tax, At & PO: Mogar, Navsari Circle, District-Navsari-396445 N…

Navagam Vibhag Seva Sahkari Mandli Ltd., Na vs. Arivs.ITO, Ward 3, Navsari

In the result, all the appeals filed by the assessee are hereby dismissed

ITA 86/SRT/2025[2012-13]Status: DisposedITAT Surat15 Jul 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(1)Section 154Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 86 to 89/SRT/2025 (Assessment Year: 2012-13, 2015-16, 2016-17 & 2018-19) Navagam Vibhag Seva Sahkari Vs. Income Tax Officer, Mandli Ltd., Ward-3, At & PO: Navagam, Navsari District-Navsari-396445 [PAN No.AAAAN3020A] (Appellant) .. (Respondent) I.T.A. No. 91/SRT/2025 (Assessment Year: 2015-16) Mogar Partapore Vibhag Seva Vs. Deputy Commissioner of Sahkari Mandli Ltd., Income Tax, At & PO: Mogar, Navsari Circle, District-Navsari-396445 N…

Tapan Kumar Sethy, Cuttack vs. ITO, Ward-2(4), Cuttack

In the result, appeal of the assessee stands allowed for statistical purposes

ITA 227/CTK/2025[2017-18]Status: DisposedITAT Cuttack02 Jul 2025AY 2017-18

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year : 2017-18 Tapan Kumar Sethy Vs. Ito, Ward-2(4), Purighat Road, Telenga Bazar , Cuttack Cuttack- 753009 Pan/Gir No. Blzps 1048 F (Appellant) .. ( Respondent) Assessee By : Shri Sudhanshu Kr Das, Ar Revenue By : Shri Prateek Kr Mishra, Sr. Dr Date Of Hearing : 02 /07/2025 Date Of Pronouncement : 02 /07/2025 O R D E R Per Bench The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 15/06/2022 In Appeal No.Cit(A), Cuttack/10917/2019-20 Passed For Assessment Year 2017-18. 2. The Appeal Is Time Barred By 952 Days. The Assessee Has Filed Condonation Petition Dated 7.4.2025 Supported With Affidavit Stating The Reasons That Due To Serious Illness Of The Assessee’S Mother & Change Of P A G E 1 | 5 Assessment Year : 2017-18

For Appellant: Shri Sudhanshu Kr Das, ARFor Respondent: Shri Prateek Kr Mishra, Sr. DR
Section 253(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI DUVVURU RL REDDY, VICE PRESIDENT(KZ) AND RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year : 2017-18 Tapan Kumar Sethy Vs. ITO, Ward-2(4), Purighat Road, Telenga Bazar , Cuttack Cuttack- 753009 PAN/GIR No. BLZPS 1048 F (Appellant) .. ( Respondent) Assessee by : Shri Sudhanshu Kr Das, AR Revenue by : Shri Prateek Kr Mishra, Sr. DR Date of Hearing : 02 /07/2025 Date of Pronouncement : 02 /07/2025 O R D E R Per Bench The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), Nation…

Rahul Ramesh Ektare, Thane vs. Circle 5(3)(1), Mumbai

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

ITA 2886/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Jun 2025AY 2018-19

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2018-19 Rahul Ramesh Ektare Circle 5(3)(1) 1101, Dahila, Runwal Garden City, Aayakar Bhavan, Maharshi Balkum, Balukum S.O., Thane, Vs. Karve Rd, New Marine Lines, Mumbai-400608 Churchgate, Mumbai- 400020 Pan No. Aafpe 5470 R Appellant Respondent

For Appellant: Mr. Devendra JainFor Respondent: Mr. Pravin M Chavan, CIT-DR
Section 143(1)Section 249(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2018-19 Rahul Ramesh Ektare Circle 5(3)(1) 1101, Dahila, Runwal Garden City, Aayakar Bhavan, Maharshi Balkum, Balukum S.O., Thane, Vs. Karve Rd, New Marine Lines, Mumbai-400608 Churchgate, Mumbai- 400020 PAN NO. AAFPE 5470 R Appellant Respondent Assessee by : Mr. Devendra Jain Revenue by : Mr. Pravin M Chavan, CIT-DR Date of Hearing : 23/06/2025 Date of pronouncement : 30/06/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is d…

Ravindrabhai Lakshmanrav Mane, Ahmedabad vs. ITO, Ward-5(3)(5), Ahmedabad

In the result the appeal filed by the assessee in IT(SS)A No

ITA 140/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad22 Aug 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member IT(SS)A No. 54/Ahd/2019 & Asst. Year: 2015-16 Ravindrabhai The ITO, Lakshmanrav Mane Ward-5(3)(5), B-4, Neelkanth Colony Vs Ahmedabad Nr. Vijaynagar Society, Kankariya, Ahmedabad Gujarat-380028 PAN: ANPPM3035P (Appellant) (Respondent) Assessee Represented: Shri Aseem L. Thakkar, A.R. Revenue Represented: Shri Kamlesh Makwana, CIT-DR & Shri Ashok Kumar Suthar, Sr. D.R. Date of hearing : 10-08-2024 Date of pronouncement : 22-08-2024 आदेश/ORDER PER : T.R. SEN…

Balaji Phosphates Limited, Indore vs. Dcitacit 1(1) Indore, Indore

In the result appeal of the assessee is allowed

ITA 209/IND/2024[2017-18]Status: DisposedITAT Indore29 Jul 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibalaji Phosphates Limited, Dcitacit 1(1), 305, Utsav Avenue, Indore Vs. 12/5 Ushaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadcb5654R Assessee By Shri Subhash Jain, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 29.07.2024 O R D E R

Section 143(1)Section 143(1)(a)Section 154Section 234Section 40

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Balaji Phosphates Limited, DCITACIT 1(1), 305, Utsav Avenue, Indore Vs. 12/5 Ushaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AADCB5654R Assessee by Shri Subhash Jain, ARs Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 25.07.2024 Date of Pronouncement 29.07.2024 O R D E R Per Vijay Pal Rao, JM: This appeal by the assesse is directed against the order dated 26.02.2024 of the Commissioner of Income Tax (Appeals…

Biren Dhirajlal Shah, Gandhinagar vs. The ITO Ward-1, Gandhinagar

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

ITA 192/AHD/2021[2011-2012]Status: DisposedITAT Ahmedabad28 Mar 2024AY 2011-2012

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita Nos.192-193/Ahd/2021 धििाधरणवरध/Asstt. Year: 2011-12 Shri Biren Dhirajlal Shah, Income Tax Officer, Plot No.441-1, Sector-22, Vs. Ward-1, Nr. Police Chowkey, Gandhinagar. Gandhinagar.

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Ms Neeju Gupta, Sr.DR
Section 17Section 69

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.192-193/AHD/2021 धििाधरणवरध/Asstt. Year: 2011-12 Shri Biren Dhirajlal Shah, Income Tax Officer, Plot No.441-1, Sector-22, Vs. Ward-1, Nr. Police Chowkey, Gandhinagar. Gandhinagar. PAN: ACSPS5653F (Applicant) (Respondent) Assessee by : Shri Chetan Agarwal, AR Revenue by : Ms Neeju Gupta, Sr.DR सुिवाईकीतारीख/Date of Hearing : 13/02/2024 घोरणाकीतारीख/Date of Pronouncement: 28/03/2024 आदेश/O R D E R PER WASEEM AHME…

Ravindrabhai Lakshmanrav Mane, Ahmedabad vs. ITO, Ward-5(3)(5), Ahmedabad

In the result the appeals filed by the assessee in IT[SS]A Nos

ITA 139/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member IT(SS)A Nos: 51 to 53/Ahd/2019 Asst. Years: 2009-10, 2010-11 & 2013-14 & ITA Nos: 138 & 139/Ahd/2020 Asst. Years: 2010-11 & 2013-14 Ravindrabhai The ITO, Lakshmanrav Mane Ward-5(3)(5), B-4, Neelkanth Colony Vs Ahmedabad Nr. Vijaynagar Society, Kankariya, Ahmedabad Gujarat-380028 PAN: ANPPM3035P (Appellant) (Respondent) Assessee Represented: Shri Aseem L. Thakkar, A.R. Revenue Represented: Shri Kamlesh Makwana, CIT-DR & Shri Ashok Kumar Suthar, Sr. D.R. Date…

Ravindrabhai Lakshmanrav Mane, Ahmedabad vs. ITO, Ward-5(3)(5), Ahmedabad

In the result the appeals filed by the assessee in IT[SS]A Nos

ITA 138/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2010-11

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member IT(SS)A Nos: 51 to 53/Ahd/2019 Asst. Years: 2009-10, 2010-11 & 2013-14 & ITA Nos: 138 & 139/Ahd/2020 Asst. Years: 2010-11 & 2013-14 Ravindrabhai The ITO, Lakshmanrav Mane Ward-5(3)(5), B-4, Neelkanth Colony Vs Ahmedabad Nr. Vijaynagar Society, Kankariya, Ahmedabad Gujarat-380028 PAN: ANPPM3035P (Appellant) (Respondent) Assessee Represented: Shri Aseem L. Thakkar, A.R. Revenue Represented: Shri Kamlesh Makwana, CIT-DR & Shri Ashok Kumar Suthar, Sr. D.R. Date…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The DCIT 1(1), Bhopal

Appeals are dismissed

ITA 248/IND/2023[2012-13]Status: DisposedITAT Indore23 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.247 & 248/Ind/2023 Assessment Years:2010-11 & 2012-13 C.I. Builders Private ACIT-1(2)/DCIT-1(1), Limited, Bhopal 182, Zone-I, बनाम/ M.P. Nagar, Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) PAN: AABCC 6163 G Assessee by Shri Rakesh K. Mangal, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.01.2024 Date of Pronouncement 23.01.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-orders da…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The ACIT, 1(2), Bhopal

Appeals are dismissed

ITA 247/IND/2023[2010-2011]Status: DisposedITAT Indore23 Jan 2024AY 2010-2011

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.247 & 248/Ind/2023 Assessment Years:2010-11 & 2012-13 C.I. Builders Private ACIT-1(2)/DCIT-1(1), Limited, Bhopal 182, Zone-I, बनाम/ M.P. Nagar, Vs. Bhopal (Appellant/Assessee) (Respondent/Revenue) PAN: AABCC 6163 G Assessee by Shri Rakesh K. Mangal, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.01.2024 Date of Pronouncement 23.01.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-orders da…

Royal Stitches (P.) Ltd. v. Deputy Commissioner of Income-tax (156 Taxmann.com 361) — Cited in 19 Judgments | BharatTax