Satish Kumar Kashri v. ITO

104 ITD 382Income Tax Appellate Tribunal#14656 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 143(3)Section 2(33)Section 263Section 40A(3)

Judgments citing Satish Kumar Kashri v. ITO

Gyasuddin Qureshi, Bulandshahr Up vs. ITO Ward 3(2), Ghaziabad

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

ITA 3132/DEL/2019[2012-13]Status: DisposedITAT Delhi27 Feb 2024AY 2012-13

Bench: AO during the case proceedings but AO not considered it is to relevant to mention here that all the cash purchase is fully covered under rule 6DD(e)(ii) of the income tax rule assessee had purchases in cash of rupees 74,67,186/ out of total purchase 2,69,92,101/ due to this some purchase have to be done in cash, then many vendors do not have the bank account and purchase is done away from a remote area. Also the assessee rely on the order of the Hon,ble Chandigarh Bench of Income Tax Appell

Section 143(3)Section 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER GYASUDDIN QURESHI ITO, S/o. Sh. Riazuddin Qureshi Ward 3(2), 317A, Peer Khan Gulaothi Vs. Bulandshahar, Distt. Bulandshahr, (U.P.) (U.P.) PAN : AADPQ9156G (Appellant) (Respondent) Appellant by Sh. K.Sampath, Adv. & Sh. V.Rajkumar, Adv. Respondent by Sh. Amit Katoch, Sr. DR Date of Hearing 14/02/2024 Date of Pronouncement 27/02/2024 ORDER PER YOGESH KUMAR U.S., JM: This appeal by Assessee is filed against the order of Learned Commissioner of Income…

Deputy Commissioner of Income Tax (Exemption), Circle, Jaipur vs. Modern School Society, Kota

In the result, this appeal of the revenue stands dismissed

ITA 357/JPR/2019[2013-14]Status: DisposedITAT Jaipur18 Jan 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1361 & 1362/Jp/2018 Assessment Years: 2011-12 & 2012-13 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 357/Jp/2019 Assessment Year: 2013-14 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Rajiv Sogani (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 04/09/2018 & 12/12/2018 For The A.Y. 2011-12 To 2013-14 Respectively.

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@
Section 10Section 11Section 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 13(3)

…referred to the decision of Hon’ble Allahabad High Court in the course of cit v. Rajesh Kumar Pandey (2012) 25 taxmann.com 242 (All.). The Ld. counsel for the assessee further referred to the decision of the Tribunal in the case of Satish Kumar Kashri v. ITO 104 ITD 382 (Pat). ITA No.706/Kol/2013 M/s. Assam Bengal Carriers. A.Yr.2008-09 4 6. Ld. DR on the other hand submitted that above is not the material defect and he submitted that there is 15 ITA 1361 & 1362/JP/2018 & 357/JP/2019_ DCIT(E) Vs M/s Modern School Society no reason to set aside the order u/s. 263 of the Act, on this account. 7. We have carefully…

Deputy Commissioner of Income Tax (Exemption), Circle, Jaipur vs. Modern School Society, Kota

In the result, this appeal of the revenue stands dismissed

ITA 1362/JPR/2018[2012-13]Status: DisposedITAT Jaipur18 Jan 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1361 & 1362/Jp/2018 Assessment Years: 2011-12 & 2012-13 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 357/Jp/2019 Assessment Year: 2013-14 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Rajiv Sogani (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 04/09/2018 & 12/12/2018 For The A.Y. 2011-12 To 2013-14 Respectively.

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@
Section 10Section 11Section 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 13(3)

…referred to the decision of Hon’ble Allahabad High Court in the course of cit v. Rajesh Kumar Pandey (2012) 25 taxmann.com 242 (All.). The Ld. counsel for the assessee further referred to the decision of the Tribunal in the case of Satish Kumar Kashri v. ITO 104 ITD 382 (Pat). ITA No.706/Kol/2013 M/s. Assam Bengal Carriers. A.Yr.2008-09 4 6. Ld. DR on the other hand submitted that above is not the material defect and he submitted that there is 15 ITA 1361 & 1362/JP/2018 & 357/JP/2019_ DCIT(E) Vs M/s Modern School Society no reason to set aside the order u/s. 263 of the Act, on this account. 7. We have carefully…

Deputy Commissioner of Income Tax (Exemption), Circle, Jaipur vs. Modern School Society, Kota

In the result, this appeal of the revenue stands dismissed

ITA 1361/JPR/2018[2011-12]Status: DisposedITAT Jaipur18 Jan 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1361 & 1362/Jp/2018 Assessment Years: 2011-12 & 2012-13 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 357/Jp/2019 Assessment Year: 2013-14 Deputy Commissioner Of Cuke M/S Modern School Society, Vs. Income Tax (Exemptions) Sector-A, Talwandi, Kota Circle, Jaipur. (Rajasthan) Pan No.: Aaatm 7045 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Rajiv Sogani (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 04/09/2018 & 12/12/2018 For The A.Y. 2011-12 To 2013-14 Respectively.

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@
Section 10Section 11Section 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 13(3)

…referred to the decision of Hon’ble Allahabad High Court in the course of cit v. Rajesh Kumar Pandey (2012) 25 taxmann.com 242 (All.). The Ld. counsel for the assessee further referred to the decision of the Tribunal in the case of Satish Kumar Kashri v. ITO 104 ITD 382 (Pat). ITA No.706/Kol/2013 M/s. Assam Bengal Carriers. A.Yr.2008-09 4 6. Ld. DR on the other hand submitted that above is not the material defect and he submitted that there is 15 ITA 1361 & 1362/JP/2018 & 357/JP/2019_ DCIT(E) Vs M/s Modern School Society no reason to set aside the order u/s. 263 of the Act, on this account. 7. We have carefully…

Shri Bhanwar Lal Khichi, Ajmer vs. Income Tax Officer, Ward-2-3, Ajmer

In the result, the appeal of the assessee is allowed

ITA 1201/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Jan 2020AY 2013-14
For Appellant: Shri S. R. Sharma (C.A.) &For Respondent: Shri B.K. Gupta (CIT) a
Section 10Section 22

…sity vs. CIT(E) decision of Hon’ble Allahabad High Court in the course of cit v. Rajesh Kumar Pandey (2012) 25 taxmann.com 242 (All.). The Ld. counsel for the assessee further referred to the decision of the Tribunal in the case of Satish Kumar Kashri v. ITO 104 ITD 382 (Pat). ITA No.706/Kol/2013 M/s. Assam Bengal Carriers. A.Yr.2008-09 4 6. Ld. DR on the other hand submitted that above is not the material defect and he submitted that there is no reason to set aside the order u/s. 263 of the Act, on this account. 7. We have carefully considered the submissions and perused the record. We find that Section 263(1)…

M/S Assam Bengal Carriers, Kolkata vs. C.I.T - Xxi, Kolkata

In the result the appeal of the assessee is allowed

ITA 706/KOL/2013[2008-2009]Status: DisposedITAT Kolkata15 Jan 2016AY 2008-2009

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2008-09

For Appellant: Shri V.N.Purohit, FCAFor Respondent: Shri Sandeep Chaube, CIT(DR)
Section 143(3)Section 14ASection 263

…sam Bengal Carriers. A.Yr.2008-09 defective notice is liable to be quashed on this ground itself. Reliance in this regard was placed by him on following decisions – (a) CIT vs Rajesh Kumar Pandey – 25 Taxman.com 242 (Allahabad) (b) Satish Kumar Kashri vs. ITO 104 ITD 382 (Patna) (c) Reliance is also placed on co-ordinate bench’s order (Bardhaman Co-op. Milk Products Union Ltd. Vs. C.I.T.Burdwan) in ITA No.310-311/Kol/2009 of “A “ Bench, Kolkata (copy enclosed). Above two cases of Allahabad H.C. and ITAT Patna have been discussed in details in this order of “A “ Bench, Kolkata holding the assumption of jurisdictio…

Satish Kumar Kashri v. ITO (104 ITD 382) — Cited in 6 Judgments | BharatTax