Sapthagiri Finance & Investments v. ITO

90 DTR 289High Court2013#1903 most cited

What is Sapthagiri Finance & Investments v. ITO authority for?

When a return is filed or deemed filed in response to a Section 148 reassessment notice, issuing a notice under Section 143(2) is mandatory if the Assessing Officer finds issues needing explanation; failure to do so renders the assessment invalid.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Sapthagiri Finance & Investments v. ITO · Section 148 notice · Section 143(2) mandatory · reassessment invalid · return in response to S. 148 · 90 DTR 289 · 25 Taxmann.com 341 · Section 142(1) notice · assessment quashed · Madras High Court

Also reported as

25 Taxmann.com 341210 Taxmann 78

Sections most often in play

Section 143(2)Section 147Section 148Section 144Section 292BBSection 143(3)Section 142(1)Section 144B

Issues it is cited on

section 292bbsection 292bsection 292section 148 noticesection 29section 282section 139(4)service of noticesection 54freason to believeprincipal commissioner of income-taxsection 142

Judgments citing Sapthagiri Finance & Investments v. ITO

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

…as mandatory. It was not "a procedural irregularity and the same is not curable and, therefore, the requirement of notice under Section 143(2) cannot be dispensed with." 17. The Madras High Court held likewise in Sapthagiri Finance & Investments v. ITO (2013) 90 DTR 289 (Mad). The facts of that case were that a notice under Section 148 of the Act was issued to the Assessee seeking to reopen the assessment for AY 2000- 01. However, the Assessee did not file a return and therefore a notice was issued to it under Section 142 (1) of the Act. Pursuant thereto, the Assessee appeared before the AO and stated that the or…

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam18 Mar 2026AY 2014-15

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM "ी रवीश सूद ,"ाियक सद" एवं "ी ओंकारे"र िचदारा लेखा सद" के सम", BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.639/VIZ/2025 (िनधा"रण वष"/ Assessment Year:2014-15) Vs. ACIT, Circle – 1 Arimilli Rama Krishna D.No. 20-175 Income Tax Office Beside AVR & CO. Rice Mill Aayakar Bhavan Velpur, West Godavari District-534222 Veerabhadrapuram Andhra Pradesh Rajahmundry-533105 Andhra Pradesh [PAN: ACAPA9477D] करदाता का…

GOAL ORIENTED TRADE LINK PVT. LTD.,,KOLKATA vs. ITO, WARD 2(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2576/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 147Section 148Section 14ASection 158Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2576/Kol/2025 (Assessment Year 2013-2014) Goal Oriented Trade Link Pvt. Ltd., Room No. 310, Kamalalaya Centre, Dharamtala SO 156A, Lenin Sarani, Kolkata - 700013 [PAN: AACCG2660H] ……..…...……………....Appellant vs. Income-tax Officer, Ward-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : S.K. Tulsiyan, Advocate & Lata Goyal, CA Department represented by : Sandip Sarkar, JCIT,…

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

ITA 1311/HYD/2025[2014-15]Status: DisposedITAT Hyderabad07 Jan 2026AY 2014-15

Bench: Us:

Section 139(1)Section 143(2)Section 145Section 147Section 148Section 194ASection 250Section 37(1)

…अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1311/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2014-15) Sanghi Textiles Private VS. Income Tax Officer, Limited, Ward-3(1), Hyderabad. Hyderabad. PAN: AADCS0837P (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri P. Murali Mohan Rao, CA Assessee Represented by राज"वका""त"न"ध"व/ : Dr. Narendra Kumar Naik, CIT-DR & Shri…

DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD vs. MAHALAKSHMI LIGHT HOUSE, HAPUR

In the result, Cross Objection filed by the Assessee is allowed

ITA 3513/DEL/2024[2015-16]Status: DisposedITAT Delhi05 Dec 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Deputy Commissioner Of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh Cgo Complex, Hapur Chungi, Pan: Aatfm3627N Ghaziabad, Uttar Pradesh Appellant Respondent

Section 147Section 69C

…1 ITA No. 3513 & C.O No. 119 /Del/2024 DCIT Vs. Mahalaxmi Light House IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Deputy Commissioner of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh CGO Complex, Hapur Chungi, PAN: AATFM3627N Ghaziabad, Uttar Pradesh Appellant Respondent C.O No. 119/Del/2024 (in ITA No. 3513/Del/2024) Mahalakshmi Light House, Vs. Deputy Commissioner of 285, AvasVikasVihar, Hapur, Income Tax Ghaziabad,Uttar Pra…

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

ITA 825/BANG/2025[2017-18]Status: DisposedITAT Bangalore24 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 143(2)Section 144Section 148Section 234ASection 250

…ITA Nos.823 to 824/Bang/2025 Intact Developers Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.823, 824 & 825/Bang/2025 Assessment Years : 2015-16, 2016-17 & 2017-18 Intact Developers Pvt. Ltd. 4th Block, Koramangala Bangalore 560 034 PAN NO: AACCI6719F APPELLANT Vs. DCIT Central Circle 1(2) Bangalore RESPONDENT Appellant by Respondent by Sri Zain Ahmed Khan, A.R. Sri Balusamy N, D.R. Date of Hearing Date of Pronouncement: 03.09.2025 24.11.2025 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER: These ap…

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

ITA 824/BANG/2025[2016-17]Status: DisposedITAT Bangalore24 Nov 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R
Section 143(2)Section 144Section 148Section 234ASection 250

…ITA Nos.823 to 824/Bang/2025 Intact Developers Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.823, 824 & 825/Bang/2025 Assessment Years : 2015-16, 2016-17 & 2017-18 Intact Developers Pvt. Ltd. 4th Block, Koramangala DCIT Bangalore 560 034 Vs. Central Circle 1(2) Bangalore PAN NO : AACCI6719F APPELLANT RESPONDENT Appellant by : Sri Zain Ahmed Khan, A.R. Respondent by : Sri Balusamy N, D.R. Date of Hearing : 03.09.2025 Date of Pronouncement : 24.11.2025 O R D E R PER KESHAV DUBEY, JUDICI…

INTACT DEVELOPERS PRIVATE LIMITED ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

ITA 823/BANG/2025[2015-16]Status: DisposedITAT Bangalore24 Nov 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R
Section 143(2)Section 144Section 148Section 234ASection 250

…ITA Nos.823 to 824/Bang/2025 Intact Developers Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.823, 824 & 825/Bang/2025 Assessment Years : 2015-16, 2016-17 & 2017-18 Intact Developers Pvt. Ltd. 4th Block, Koramangala DCIT Bangalore 560 034 Vs. Central Circle 1(2) Bangalore PAN NO : AACCI6719F APPELLANT RESPONDENT Appellant by : Sri Zain Ahmed Khan, A.R. Respondent by : Sri Balusamy N, D.R. Date of Hearing : 03.09.2025 Date of Pronouncement : 24.11.2025 O R D E R PER KESHAV DUBEY, JUDICI…

ASSISTANT COMMISSIONER OF INCOME-TAX , DELHI vs. LOGIC CONTROL PVT. LTD., DELHI

In the result, appeal of Revenue in ITA No

ITA 3974/DEL/2025[2011-12]Status: DisposedITAT Delhi21 Nov 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 158B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3974/DEL/2025 [A.Y 2011-12] The A.C.I.T. Vs. Logic Control Pvt Ltd Ward – 19(1) 1115, Hemkund Chamber New Delhi 89, Nehru Place South East Delhi, New Delhi PAN: AAACL 0413 F (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Adv Shri Shailesh Gupta, CA Shri Uma Shankar, Adv Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 07.10.2025 Date of Pronouncement : 21.11.2025 PER NAVEEN CHANDRA, AM :- This appeal b…

PELICAN TOBACCO INDIA PRIVATE LIMITED,. vs. ITO, WARD - 19(4), NEW DELHI, .

Appeal is allowed

ITA 129/DEL/2024[2012-13]Status: DisposedITAT Delhi01 Oct 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

For Appellant: Sh. Udit Dad, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 143(2)Section 147Section 148Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 129/Del/2024 : Asstt. Year: 2012-13 Pelican Tobacco India Pvt. Ltd. Vs Income Tax Officer, 902-903, Padma Tower-I, Rajendra Ward-19(4), Place, New Delhi-110008 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCP9492K Assessee by : Sh. Udit Dad, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 01.10.2025 Date of Pronouncement: 01.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2012-13, arises…

NIMMANA NARASIMHARAO,ELURU vs. INCOME TAX OFFICER, WARD-2, ELURU

ITA 50/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2017-18

Bench: Us:

Section 133(6)Section 142(1)Section 143(2)Section 144Section 155BSection 69A

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी एस. बालकृ"णन, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.50/Viz/2025 (िनधा"रण वष"/ Assessment Year: 2017-18) Nimmana Narasimharao Vs. Income Tax Officer Eluru Ward-2 Eluru PAN : ABDPN4907B (अपीलाथ"/ Appellant) (""थ"/ Respondent) करदाता का "ितिनिध"/ : Shri G.V.N.Hari, Advocate Assessee Represented by राज" का "ितिनिध"/ : Dr. Aparna Villuri, Sr.DR Department Represented by सुनवाई समा" होने की ि…

HARIPRIYA TEKUPALLY,HYDERABAD vs. INCOME TAX OFFICER, INT TXN - 2, HYDERABAD

In the result appeal ITA

ITA 787/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.786 & 787/Hyd./2024 Assessment Year 2014-2015 Gangaram Reddy Tekulapalli, PAN ADUPT2645K Smt. Haripriya The Income Tax Officer, Tekulapalli PAN ADUPT2644J (Int. Taxn)-2, Plot No.56, Street No.7, vs. Hyderabad. Telecom Nagar, Telangana. Gachibowli, Hyderabad – 500 032 State of Telangana (Appellant) (Respondent) For Assessee : CA, P R Suresh For Revenue : Sri Siva Prasad, SV, Sr. AR Date of Hearing : 11.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER MAN…

GANGARAM REDDY TEKULAPALLI,HYDERABAD vs. ITO., INT TAXN- 2, HYDERABAD

In the result appeal ITA

ITA 786/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR
Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.786 & 787/Hyd./2024 Assessment Year 2014-2015 Gangaram Reddy Tekulapalli, PAN ADUPT2645K Smt. Haripriya The Income Tax Officer, Tekulapalli PAN ADUPT2644J (Int. Taxn)-2, Plot No.56, Street No.7, vs. Hyderabad. Telecom Nagar, Telangana. Gachibowli, Hyderabad – 500 032 State of Telangana (Appellant) (Respondent) For Assessee : CA, P R Suresh For Revenue : Sri Siva Prasad, SV, Sr. AR Date of Hearing : 11.08.2025 Date of Pronouncement : 10.09.2025 ORDER PER MAN…

POOJA GOEL,DELHI vs. INCOME TAX OFFICER, WARD 35(1), DELHI, DELHI

ITA 2204/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2018-19

Section 143(2)Section 147Section 148

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 Pooja Goel, Vs Income Tax Officer, D-13, A/6, Model Town-III, Ward-35(1), Delhi. New Delhi. PAN: AGYPG 8307 L APPELLANT RESPONDENT Assessee represented by Shri Suresh Gupta, CA Department represented by Shri Rajesh Mahajan, Sr. DR Date of hearing 28.08.2025 Date of pronouncement 28.08.2025 O R D E R PER SATBEER SINGH GODARA, J.M: This assessee’s appeal for assessment year 2018-19 arises against National Faceless Appeal Centre (NFA…

MANAKSIA LIMITED,KOLKATA vs. DCIT, CIRCLE 4(1), , KOLKATA

ITA 470/KOL/2025[2010-11]Status: DisposedITAT Kolkata22 Jul 2025AY 2010-11
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 148(2)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA\n\nBEFORE SHRI DUVVURU RL REDDY, VP\nAND\nSHRI RAJESH KUMAR, AM\n\nITA No.470/KOL/2025\n(Assessment Year: 2010-11)\n\nManaksia Limited\nTurner Morrison Building,\n6, Lyons Range, Kolkata-700001\n(Appellant)\n\nVs.\n\nDy. Commissioner of Income\nTax, Circle-4(1)\nAaykar Bhavan, P-7,\nChowringhee Square,\nKolkata-700069, West Bengal\n(Respondent)\n\nPAN No. AAACH6882J\n\nAssessee by\n:\nShri S.K. Tulsiyan &\nMs. Lata Goel, ARs\n\nRevenue by\n:\nShri Pradeep Dung Dung, DR\n\nDate of hearing:\n30.06.2025\nDate of pronouncement :\n22.07.2025\n\…

RAGHU SATYANARYANA KOLLU,KODAD vs. ITO., WARD-1, SURYAPET

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

ITA 413/HYD/2025[2014-15]Status: DisposedITAT Hyderabad23 Jun 2025AY 2014-15

Bench: Us:

Section 147Section 148Section 250

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.412 and 413/Hyd/2025 (निर्धारण वर्ा/ Assessment Years : 2013-14 and 2014-15) Raghu Satyanarayana Vs. The Income Tax Officer, Kollu, Ward –1, Kodad. Suryapet. PAN : ACTPK0500A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Y. V. Bhanu Narayan Assessee Rao, C.A. Repre…

RAGHU SATYANARYANA KOLLU,KODAD vs. ITO., WARD-1, SURYAPET

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

ITA 412/HYD/2025[2013-14]Status: DisposedITAT Hyderabad23 Jun 2025AY 2013-14

Bench: Us:

Section 147Section 148Section 250

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ SM-B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.412 and 413/Hyd/2025 (निर्धारण वर्ा/ Assessment Years : 2013-14 and 2014-15) Raghu Satyanarayana Vs. The Income Tax Officer, Kollu, Ward –1, Kodad. Suryapet. PAN : ACTPK0500A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Y. V. Bhanu Narayan Assessee Rao, C.A. Repre…

KRISHAN KUMAR MAKRANIA PRO. M/S. MAKRANIA OIL MILL,,BHIWANI vs. DCIT CENTRAL CIRCLE-I, GURGAON

In the result, assessee’s appeal in ITA No

ITA 3214/DEL/2024[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhassessment Year: 2011-12)

For Appellant: Sh. Gautam Jain, Adv. & AnkitFor Respondent: Sh. Om Parkash, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148

…judgments: - 166 Taxmann.com 4 (Del) PCIT vs. Dart Infrabuild (P.) Ltd - 167 Taxmann.com 90 (Del) Shaily Juneja vs. ACIT 7 Krishna Kumar Makrania - 383 ITR 448 (Del) PCIT vs. Shri Jai Shiv Shankar Traders (P.) Ltd. - 383 ITR 455 (Del) PCIT vs. Silverline - 25 Taxmann.com 341 (Mad) Sapthagiri Finance & Investments vs. ITO - ITA 696/2015 (Del) CIT vs. Delhi Kalyan Samiti - ITA No. 733/Del/2016 DCIT vs. M/s. Taureg Properties & Securities Services Ltd. - ITA No. 3212/Del/2024 Bimla Devi vs. DCIT 9. A copy of each of the judgments was annexed to the paper book filed before us. It was further clarified by the Ld.…

J RAY MCDERMOTT ENGINEERING SERVICES PRIVATE LIMITED ,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), CHENNAI

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

ITA 2016/CHNY/2024[2012-13]Status: DisposedITAT Chennai30 Apr 2025AY 2012-13

Bench: Shri George George Kand Shri Jagadish

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 143(2)Section 143(3)Section 147Section 148Section 250

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2016/CHNY/2024 िनधा"रण वष"/Assessment Year: 2012-13 J Ray McDermott Engineering The Deputy Commissioner Services Pvt. Ltd., Vs. of Income Tax, 3rd and 4th Floor, Circle 2(2), Block/Tower 1DT, Chennai. DLF Down Town, Chennai – 600 028. PAN: AABCJ 6787H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Vishal Kalra, Advocate ""यथ" क" ओर…

M/S SUNCITY NIKETAN PVT.LTD.,KOLKATA vs. INCOME TAX OFFICER, 5(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 2101/KOL/2024[2013-14]Status: DisposedITAT Kolkata07 Feb 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/S Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [Pan: Aapcs4157E] Vs. Ito, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances By: Shri Manoj Kataruka, Advocate, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 12, 2024 Date Of Pronouncing The Order : February 07, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 06.12.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Is Aggrieved By The Action Of The Ld. Cit(A) In Confirming The Addition Of Rs.17,99,28,555/- Made By The Assessing Officer By Treating Credits In The Account Of The Assessee As Income Of The Assessee From Unexplained Sources. The Assessee Apart From Challenging The Validity Of The Additions Made/Confirmed By The Lower Authorities On Merits, Has Also Contested The Very Validity Of The Reopening Of The Assessment Order As Well As The Validity Of The Assessment Order For Want Of Issue Of Notice U/S 143(2) Of The Act.

Section 143(2)Section 147Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.2101/Kol/2024 Assessment Year: 2013-14 M/s Suncity Niketan Pvt. Ltd………………....….......…....………....Appellant 5, Clive Row, Kolkata -1. [PAN: AAPCS4157E] vs. ITO, Ward-5(1), Kolkata......................................................…..…..... Respondent Appearances by: Shri Manoj Kataruka, Advocate, appeared on behalf of the appellant. Shri Subhendu Datta, CIT-DR, appeared on behalf of the Respondent. Date of concluding the h…

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