Saloni Prakash Kumar v. Income-tax Officer

458 ITR 452High Court2023#7739 most cited
15

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

Also reported as

155 Taxmann.com 432

Sections most often in play

Section 143(3)Section 147Section 148Section 153CSection 132Section 142(1)Section 143(2)Section 151

Issues it is cited on

borrowed satisfactiondumb documentsnon-speaking ordersection 148a(b)specified authoritysection 148asearch assessmentblock periodsection 153creason to believeescapement of incomecross objection

Judgments citing Saloni Prakash Kumar v. Income-tax Officer

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…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUPUR vs. LOOCUST INCORP, TIRUPUR

In the result, appeal of the assessee vide CO Nos

ITA 1695/CHNY/2025[2016-17]Status: DisposedITAT Chennai02 Dec 2025AY 2016-17

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.T.Banusekar, AdvocateFor Respondent: Mr.Shiva Srinivas, CIT
Section 132Section 143(3)

…s 143(2). 10.0 As regards, the issue of Ld.AO not invoking the provisions of section 153C, Ld.DR Shri Shiva Srinivas argued that the issue is squarely covered in Revenue’s favour by the decision of Hon’ble Madras High Court in the case of Saloni Prakash Kumar 458 ITR 452 Madras. The Ld.Counsel for the assessee observed that the decision of Hon’ble Madras High Court supra is a single Judge decision. In contrast, he invited our reference to couple of non-jurisdictional judicial precedents as supporting its case. 11.0 The Ld.Counsel for the assessee argued in favour of the order of Ld.CIT(A). In support of its cont…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUPUR, TIRUPUR vs. LOOCUST INCORP, TIRUPUR

In the result, appeal of the assessee vide CO Nos

ITA 1694/CHNY/2025[2015-16]Status: DisposedITAT Chennai02 Dec 2025AY 2015-16

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.T.Banusekar, AdvocateFor Respondent: Mr.Shiva Srinivas, CIT
Section 132Section 143(3)

…s 143(2). 10.0 As regards, the issue of Ld.AO not invoking the provisions of section 153C, Ld.DR Shri Shiva Srinivas argued that the issue is squarely covered in Revenue’s favour by the decision of Hon’ble Madras High Court in the case of Saloni Prakash Kumar 458 ITR 452 Madras. The Ld.Counsel for the assessee observed that the decision of Hon’ble Madras High Court supra is a single Judge decision. In contrast, he invited our reference to couple of non-jurisdictional judicial precedents as supporting its case. 11.0 The Ld.Counsel for the assessee argued in favour of the order of Ld.CIT(A). In support of its cont…

DEPUTY COMMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUPUR, TIRUPUR vs. LOOCUST INCORP, TIRUPUR

In the result, appeal of the assessee vide CO Nos

ITA 1693/CHNY/2025[2014-15]Status: DisposedITAT Chennai02 Dec 2025AY 2014-15

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.T.Banusekar, AdvocateFor Respondent: Mr.Shiva Srinivas, CIT
Section 132Section 143(3)

…s 143(2). 10.0 As regards, the issue of Ld.AO not invoking the provisions of section 153C, Ld.DR Shri Shiva Srinivas argued that the issue is squarely covered in Revenue’s favour by the decision of Hon’ble Madras High Court in the case of Saloni Prakash Kumar 458 ITR 452 Madras. The Ld.Counsel for the assessee observed that the decision of Hon’ble Madras High Court supra is a single Judge decision. In contrast, he invited our reference to couple of non-jurisdictional judicial precedents as supporting its case. 11.0 The Ld.Counsel for the assessee argued in favour of the order of Ld.CIT(A). In support of its cont…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, TIRUPUR vs. LOOCUST INCORP, TIRUPUR

In the result, appeal of the assessee vide CO Nos

ITA 1692/CHNY/2025[2013]Status: DisposedITAT Chennai02 Dec 2025

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1692, 1693, 1694 & 1695 / Chny/2025 Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Deputy Commissioner Of Income Tax, Loocust Incorp, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Tirupur. Pn Road, Tirupur, Tamil Nadu-641 602. [Pan: Aabfl6721C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Co Nos.-77, 78, 79 & 80 / Chny/2025, Assessment Years-2013-14, 2014-15, 2015-16 & 2016-17 Loocust Incorp, Deputy Commissioner Of Income Tax, No.28A, Mgr Nagar, 14Th Street, Circle-1(1) Pn Road, Tirupur, Tirupur. Tamil Nadu-641 602. [Pan: Aabfl6721C] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.T.Banusekar, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Shiva Srinivas, Cit सुनवाई की तारीख/Date Of Hearing : 08.10.2025 घोषणा की तारीख /Date Of Pronouncement : 02.12.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.T.Banusekar, AdvocateFor Respondent: Mr.Shiva Srinivas, CIT
Section 132Section 143(3)

…s 143(2). 10.0 As regards, the issue of Ld.AO not invoking the provisions of section 153C, Ld.DR Shri Shiva Srinivas argued that the issue is squarely covered in Revenue’s favour by the decision of Hon’ble Madras High Court in the case of Saloni Prakash Kumar 458 ITR 452 Madras. The Ld.Counsel for the assessee observed that the decision of Hon’ble Madras High Court supra is a single Judge decision. In contrast, he invited our reference to couple of non-jurisdictional judicial precedents as supporting its case. 11.0 The Ld.Counsel for the assessee argued in favour of the order of Ld.CIT(A). In support of its cont…

THE ITO, WARD-4(1)(3), AHMEDABAD vs. SHRI VIGHNAHARTA REALITY PVT. LTD., AHMEDABAD

The appeal of the Revenue is dismissed

ITA 2370/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

For Appellant: Sl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: Sl.Nos. 1,3&5 Shri V.Nandakumar, CIT-DR
Section 147Section 148Section 69A

…out that this conclusion is recorded by the CIT(A) in his order, therefore, the AO has assumed his jurisdiction correctly. The DR relied on the decision of Hon’ble Madras High Court in the case of Saloni Prakash Kumar vs. Income-tax Officer reported at [2023] 458 ITR 452, which deals with the applicability of Section 153C vs. Section 148A of the Act in reassessment cases. 8. We have carefully considered the grounds raised by the assessee, the arguments advanced by both parties, and the judicial precedents relied upon. The primary contention of the assessee is that proceedings should have been initiated under sec…

SHIVGANGA PROPERTY HOLDERS PVT. LTD,AHMEDABAD vs. ITO, WARD-4(1)(3), AHMEDABAD

The appeal of the Revenue is dismissed

ITA 2206/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

For Appellant: Sl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: Sl.Nos. 1,3&5 Shri V.Nandakumar, CIT-DR
Section 147Section 148Section 69A

…out that this conclusion is recorded by the CIT(A) in his order, therefore, the AO has assumed his jurisdiction correctly. The DR relied on the decision of Hon’ble Madras High Court in the case of Saloni Prakash Kumar vs. Income-tax Officer reported at [2023] 458 ITR 452, which deals with the applicability of Section 153C vs. Section 148A of the Act in reassessment cases. 8. We have carefully considered the grounds raised by the assessee, the arguments advanced by both parties, and the judicial precedents relied upon. The primary contention of the assessee is that proceedings should have been initiated under sec…

SHRI VIGHNAHARTA REALTY PVT. LTD,AHMEDABAD vs. THE ITO, WARD-4(1)(3), AHMEDABAD

The appeal of the Revenue is dismissed

ITA 2205/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13
For Appellant: \nSl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: \nSl.Nos.1,3&5 Shri V.Nandakumar, CIT-DR
Section 147Section 148Section 69A

…that this\nconclusion is recorded by the CIT(A) in his order, therefore, the AO has\nassumed his jurisdiction correctly. The DR relied on the decision of Hon'ble\nMadras High Court in the case of Saloni Prakash Kumar vs. Income-tax\nOfficer reported at [2023] 458 ITR 452, which deals with the applicability of\nSection 153C vs. Section 148A of the Act in reassessment cases.\n8.\nWe have carefully considered the grounds raised by the assessee, the\narguments advanced by both parties, and the judicial precedents relied upon.\nThe primary contention of the assessee is that proceedings should have been\ninitiated unde…

ITO, WARD-4(1)(3), AHMEDABAD vs. SHIVGANGA PROPERTY HOLDERS PVT. LTD, AHMEDABAD

The appeal of the Revenue is dismissed

ITA 2112/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

For Appellant: Sl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: Sl.Nos. 1,3&5 Shri V.Nandakumar, CIT-DR
Section 147Section 148Section 69A

…out that this conclusion is recorded by the CIT(A) in his order, therefore, the AO has assumed his jurisdiction correctly. The DR relied on the decision of Hon’ble Madras High Court in the case of Saloni Prakash Kumar vs. Income-tax Officer reported at [2023] 458 ITR 452, which deals with the applicability of Section 153C vs. Section 148A of the Act in reassessment cases. 8. We have carefully considered the grounds raised by the assessee, the arguments advanced by both parties, and the judicial precedents relied upon. The primary contention of the assessee is that proceedings should have been initiated under sec…

SUNIL KUMAR NAGAR,FARIDABAD vs. ITO, WARD- 2(4), FARIDABAD

Accordingly, the appeal filed by the assessee being ITA No.2118/Del/2019 is allowed

ITA 247/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Oct 2024AY 2010-11

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 143Section 143(2)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 2118/Del/2019 (Assessment Year 2013-14) Sh. Sunil Kumar Nagar, vs. Income Tax Officer, Ward 2(4), H.No. 561, Sector-31, Faridabad Faridabad. (PAN : ACDPN3930H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Vipul Kashyap, Sr. DR. Date of Hearing : 21.08.2024 Date of Order : 09.10.2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. These 03 appeals are filed by the assessee against the separate orders…

SUNIL KUMAR NAGAR,FARIDABAD vs. ITO, WARD- 2(4), FARIDABAD

Accordingly, the appeal filed by the assessee being ITA No.2118/Del/2019 is allowed

ITA 2118/DEL/2019[2013-14]Status: DisposedITAT Delhi09 Oct 2024AY 2013-14

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 143Section 143(2)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 2118/Del/2019 (Assessment Year 2013-14) Sh. Sunil Kumar Nagar, vs. Income Tax Officer, Ward 2(4), H.No. 561, Sector-31, Faridabad Faridabad. (PAN : ACDPN3930H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Vipul Kashyap, Sr. DR. Date of Hearing : 21.08.2024 Date of Order : 09.10.2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. These 03 appeals are filed by the assessee against the separate orders…

SMT. REKHA GANESH,DAVANGERE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), DAVANGERE

ITA 1275/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 Sept 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)
Section 131Section 132Section 133ASection 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 1275/Bang/2024 Assessment Year: 2015-16 Smt. Rekha Ganesh, No.22/2-1, Shamanur Kallappa and Sons, Chowkipet, Davangere - 577 001. PAN - AGDPG 8986 E APPELLANT Vs. The Asst. Commissioner of Income Tax, Circle - 1(1), Davangere. RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 10.09.2024 Date of Pronouncement : 20.09.2024 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assess…

DCIT,CENTRAL CIRCLE-2, COIMBATORE vs. SMT. ARULSUNDARAM NITHYA, ERODE

In the result, both appeals filed by the Revenue are allowed for

ITA 43/CHNY/2022[2014-15]Status: DisposedITAT Chennai05 Jun 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.42/Chny/2022 िनधा"रण वष"/Assessment Year: 2012-13 V. The Dy. Commissioner – Shri Poosappan – Of Income Tax, Arulsundaram, Central Circle-2, No.11, Poondurai Road, No.63, Race Course Road, Ragupathynaickenpalayam, Coimbatore-641 018. Erode-638 002. [Pan: Acgpa 7995 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.43/Chny/2022 िनधा"रण वष"/Assessment Year: 2014-15

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 147Section 148Section 153C

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.42/Chny/2022 िनधा"रण वष"/Assessment Year: 2012-13 v. The Dy. Commissioner – Shri Poosappan – of Income Tax, Arulsundaram, Central Circle-2, No.11, Poondurai Road, No.63, Race Course Road, Ragupathynaickenpalayam, Coimbatore-641 018. Erode-638 002. [PAN: ACGPA 7995 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.43/Chny/…

DCIT, CENTRAL CIRCLE-2, COIMBATORE vs. SHRI POOSAPPAN ARUL SUNDARAM, ERODE

In the result, both appeals filed by the Revenue are allowed for

ITA 42/CHNY/2022[2012-13]Status: DisposedITAT Chennai05 Jun 2024AY 2012-13

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.42/Chny/2022 िनधा"रण वष"/Assessment Year: 2012-13 V. The Dy. Commissioner – Shri Poosappan – Of Income Tax, Arulsundaram, Central Circle-2, No.11, Poondurai Road, No.63, Race Course Road, Ragupathynaickenpalayam, Coimbatore-641 018. Erode-638 002. [Pan: Acgpa 7995 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.43/Chny/2022 िनधा"रण वष"/Assessment Year: 2014-15

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 147Section 148Section 153C

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.42/Chny/2022 िनधा"रण वष"/Assessment Year: 2012-13 v. The Dy. Commissioner – Shri Poosappan – of Income Tax, Arulsundaram, Central Circle-2, No.11, Poondurai Road, No.63, Race Course Road, Ragupathynaickenpalayam, Coimbatore-641 018. Erode-638 002. [PAN: ACGPA 7995 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.43/Chny/…

KODALI SURESH BABU,LABBIPET vs. INCOME TAX OFFICER WARD (INTERNATIONAL TAXATION), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 231/VIZ/2022[2016-17]Status: DisposedITAT Visakhapatnam18 Apr 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T. (It). A. No.231/Viz/2022 (निर्धारण वर्ा/ Assessment Year : 2016-17) Kodali Suresh Babu, Vs. Income Tax Officer, Labbipet. Ward (International Taxation), Pan: Atwpk 8835 C Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुिवधईकीतधरीख/ Date Of Hearing : 26/03/2024 घोर्णधकीतधरीख/Date Of : 18/04/2024 Pronouncement O R D E R Per S. Balakrishnan:

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 147Section 148Section 69

…आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याययक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T. (IT). A. No.231/Viz/2022 (निर्धारण वर्ा/ Assessment Year : 2016-17) Kodali Suresh Babu, Vs. Income Tax Officer, Labbipet. Ward (International Taxation), PAN: ATWPK 8835 C Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri GVN Hari, AR प्रत्यधर्थीकीओ…