Sera Sera Productions Ltd. v. DCIT

82 Taxmann.com 122Income Tax Appellate Tribunal2017#4884 most cited

What is Sera Sera Productions Ltd. v. DCIT authority for?

If no incriminating material is found during a search, no addition can be made in assessment proceedings under Section 153A based on the search.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Sera Sera Productions Ltd. v. DCIT · Section 153A · incriminating material · search · assessment · no addition

Sections most often in play

Section 132Section 133ASection 143(3)Section 69ASection 115BBESection 131Section 132(4)Section 139(1)

Issues it is cited on

section 292ccsection 2(45)section 131(1)surrender of incomesummons under section 131section 11(1)(d)paper companysection 11(1)(a)source of sourcepermanent account numberdumb documentssection 264

Judgments citing Sera Sera Productions Ltd. v. DCIT

Deputy Commissioner of Income Tax, Central Circle-2, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2291/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…1 ITA No. 2181/Del/2023 & ors Saraswati Ammal Educational & Charitable Trust Vs. ACIT THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2182/DEL/2023 (A.Y. 2017-18) Saraswati Ammal Vs Assistant Commissioner of Educational And Charitable Income Tax, Trust , Plot 5107, H-2, Central Circle-II Second Avenue Anna Nagar, 2nd floor, ARTO Complex Chennai, Tamil Nadu Secrtor-33, Noida, PAN: AAETS3783L Uttar Pradesh Appellant Respondent ITA No. 2289/DEL/2023 (A.Y. 2015-16) ITA No. 2291/DEL/2023 (A.Y. 2017-18) Dep…

Dy. Commissioner of Income Tax, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2289/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…1 ITA No. 2181/Del/2023 & ors Saraswati Ammal Educational & Charitable Trust Vs. ACIT THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2182/DEL/2023 (A.Y. 2017-18) Saraswati Ammal Vs Assistant Commissioner of Educational And Charitable Income Tax, Trust , Plot 5107, H-2, Central Circle-II Second Avenue Anna Nagar, 2nd floor, ARTO Complex Chennai, Tamil Nadu Secrtor-33, Noida, PAN: AAETS3783L Uttar Pradesh Appellant Respondent ITA No. 2289/DEL/2023 (A.Y. 2015-16) ITA No. 2291/DEL/2023 (A.Y. 2017-18) Dep…

Dy. Commissioner of Income Tax, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2288/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…1 ITA No. 2181/Del/2023 & ors Saraswati Ammal Educational & Charitable Trust Vs. ACIT THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2182/DEL/2023 (A.Y. 2017-18) Saraswati Ammal Vs Assistant Commissioner of Educational And Charitable Income Tax, Trust , Plot 5107, H-2, Central Circle-II Second Avenue Anna Nagar, 2nd floor, ARTO Complex Chennai, Tamil Nadu Secrtor-33, Noida, PAN: AAETS3783L Uttar Pradesh Appellant Respondent ITA No. 2289/DEL/2023 (A.Y. 2015-16) ITA No. 2291/DEL/2023 (A.Y. 2017-18) Dep…

Saraswathi Ammal Educational and Charitable Trust, Chennai vs. ACIT Centre Circle II, Noida

Appeals are dismissed

ITA 2181/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…1 ITA No. 2181/Del/2023 & ors Saraswati Ammal Educational & Charitable Trust Vs. ACIT THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2182/DEL/2023 (A.Y. 2017-18) Saraswati Ammal Vs Assistant Commissioner of Educational And Charitable Income Tax, Trust , Plot 5107, H-2, Central Circle-II Second Avenue Anna Nagar, 2nd floor, ARTO Complex Chennai, Tamil Nadu Secrtor-33, Noida, PAN: AAETS3783L Uttar Pradesh Appellant Respondent ITA No. 2289/DEL/2023 (A.Y. 2015-16) ITA No. 2291/DEL/2023 (A.Y. 2017-18) Dep…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain Appellant 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain Appellant 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.55/Nag./2022 (Assessment Year…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010–11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Appellant Respondent ITA no.55/Nag./2022 (Assessment Year : 2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Respondent ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur Respondent ITA no.55/Nag./2022 (Assessment Year…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.53/Nag./2022 (Assessment Year : 2010-11) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.54/Nag./2022 (Assessment Year : 2011-12) Shri Sanjay Dhanraj Jain 38, Bajiprabhu Nagar, Ramnagar Nagpur 440 001 PAN – AAGPJ8601G Appellant v/s Respondent Dy. / Asstt. Commissioner of Income Tax Circle-1(3), Nagpur ITA no.55/Nag./2022 (Assessment Year : 2…

Natasha Chopra, New Delhi vs. DCIT, Circle-16(1), Delhi

Appeals are dismissed

ITA 2291/DEL/2024[2019-20]Status: HeardITAT Delhi03 Feb 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…1 ITA No. 2181/Del/2023 & ors Saraswati Ammal Educational & Charitable Trust Vs. ACIT THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2182/DEL/2023 (A.Y. 2017-18) Saraswati Ammal Vs Assistant Commissioner of Educational And Charitable Income Tax, Trust , Plot 5107, H-2, Central Circle-II Second Avenue Anna Nagar, 2nd floor, ARTO Complex Chennai, Tamil Nadu Secrtor-33, Noida, PAN: AAETS3783L Uttar Pradesh Appellant Respondent ITA No. 2289/DEL/2023 (A.Y. 2015-16) ITA No. 2291/DEL/2023 (A.Y. 2017-18) Dep…

Natasha Chopra, New Delhi vs. DCIT, Circle- 16(1), Delhi

Appeals are dismissed

ITA 2290/DEL/2024[2018-19]Status: HeardITAT Delhi03 Feb 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

…1 ITA No. 2181/Del/2023 & ors Saraswati Ammal Educational & Charitable Trust Vs. ACIT THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2182/DEL/2023 (A.Y. 2017-18) Saraswati Ammal Vs Assistant Commissioner of Educational And Charitable Income Tax, Trust , Plot 5107, H-2, Central Circle-II Second Avenue Anna Nagar, 2nd floor, ARTO Complex Chennai, Tamil Nadu Secrtor-33, Noida, PAN: AAETS3783L Uttar Pradesh Appellant Respondent ITA No. 2289/DEL/2023 (A.Y. 2015-16) ITA No. 2291/DEL/2023 (A.Y. 2017-18) Dep…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 675/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Jan 2024AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale I.T.A. No. 3264/Mum/2022 (A.Y. 2013-14) I.T.A. No. 3265/Mum/2022 (A.Y. 2014-15) I.T.A. No. 3266/Mum/2022 (A.Y. 2015-16) I.T.A. No. 3267/Mum/2022 (A.Y. 2016-17) I.T.A. No. 3268/Mum/2022 (A.Y. 2017-18) Padmashree Dr. D.Y. Vs. DCIT, CC-7(1) Patil University Aayakar Bhavan Sector 7, Nerul M.K. Road Navi Mumbai-400 706. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 673/Mum/2023 (A.Y. 2014-15) I.T.A. No. 674/Mum/2023 (A.Y. 2016-17) I.T.A. No. 675/Mum/2023 (A.Y. 2017-18) Aayakar Bhavan Vs. Padmas…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Navi Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 673/MUM/2023[2014-15]Status: DisposedITAT Mumbai04 Jan 2024AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI "C" BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale I.T.A. No. 3264/Mum/2022 (A.Y. 2013-14) I.T.A. No. 3265/Mum/2022 (A.Y. 2014-15) I.T.A. No. 3266/Mum/2022 (A.Y. 2015-16) I.T.A. No. 3267/Mum/2022 (A.Y. 2016-17) I.T.A. No. 3268/Mum/2022 (A.Y. 2017-18) Padmashree Dr. D.Y. Patil University Sector 7, Nerul Navi Mumbai-400 706. (Appellant) Vs. DCIT, CC-7(1) Aayakar Bhavan M.K. Road Mumbai-400 020. (Respondent) I.T.A. No. 673/Mum/2023 (A.Y. 2014-15) I.T.A. No. 674/Mum/2023 (A.Y. 2016-17) I.T.A. No. 675/Mum/2023 (A.Y. 2017-18) Aayakar Bhavan Vs. Padmas…

Padmashree Dr. D.Y.Patil University, Mumbai vs. ACIT Income Tax CC-7(1), Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 3266/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Jan 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale I.T.A. No. 3264/Mum/2022 (A.Y. 2013-14) I.T.A. No. 3265/Mum/2022 (A.Y. 2014-15) I.T.A. No. 3266/Mum/2022 (A.Y. 2015-16) I.T.A. No. 3267/Mum/2022 (A.Y. 2016-17) I.T.A. No. 3268/Mum/2022 (A.Y. 2017-18) Padmashree Dr. D.Y. Vs. DCIT, CC-7(1) Patil University Aayakar Bhavan Sector 7, Nerul M.K. Road Navi Mumbai-400 706. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 673/Mum/2023 (A.Y. 2014-15) I.T.A. No. 674/Mum/2023 (A.Y. 2016-17) I.T.A. No. 675/Mum/2023 (A.Y. 2017-18) Aayakar Bhavan Vs. Padmas…

DCIT Central Circle-30, New Delhi vs. Amit Sankhwal, New Delhi

In the result, appeals of the Revenue are dismissed

ITA 1565/DEL/2020[2013-14]Status: DisposedITAT Delhi29 Dec 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1564 & 1565/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2013-14 बनाम Dcit Amit Sankhwal Central Circle-30, Vs. 6/30, Shanti Niketan, Room No.320, E-2, New Delhi. Ara Centre, Jhandewalan Extn., New Delhi. Pan No.Abjps5322B अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 133ASection 153A

…I.T.A.Nos.1564 & 1565/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.1564 & 1565/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2013-14 बनाम DCIT Amit Sankhwal Central Circle-30, Vs. 6/30, Shanti Niketan, Room No.320, E-2, New Delhi. ARA Centre, Jhandewalan Extn., New Delhi. PAN No.ABJPS5322B अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Zafarul Haque Tanweer, CIT–DR Assessee by Shri UN Marwah, CA & Shri Praveen Goel, Adv. सुनवाईक"तारीख/ Date of hearing: 21.11.2023 29…

DCIT Central Circle-30, New Delhi vs. Amit Sankhwal, New Delhi

In the result, appeals of the Revenue are dismissed

ITA 1564/DEL/2020[2011-12]Status: DisposedITAT Delhi29 Dec 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1564 & 1565/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2013-14 बनाम Dcit Amit Sankhwal Central Circle-30, Vs. 6/30, Shanti Niketan, Room No.320, E-2, New Delhi. Ara Centre, Jhandewalan Extn., New Delhi. Pan No.Abjps5322B अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 133ASection 153A

…I.T.A.Nos.1564 & 1565/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.1564 & 1565/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2013-14 बनाम DCIT Amit Sankhwal Central Circle-30, Vs. 6/30, Shanti Niketan, Room No.320, E-2, New Delhi. ARA Centre, Jhandewalan Extn., New Delhi. PAN No.ABJPS5322B अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Zafarul Haque Tanweer, CIT–DR Assessee by Shri UN Marwah, CA & Shri Praveen Goel, Adv. सुनवाईक"तारीख/ Date of hearing: 21.11.2023 29…

Shri Mahesh D. Gupta, Nagpur vs. ACIT-Central-Circle-2(3), Nagpur

In the result, the appeal of the assessee is allowed

ITA 183/NAG/2014[2004-05]Status: DisposedITAT Nagpur29 Mar 2019AY 2004-05
For Appellant: Shri Rajesh Loya, AdvFor Respondent: Shri U. U. Kasar, Jt.CIT
Section 131Section 139Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.183/NAG/2014 िनधा"रण वष" / Assessment Year : 2004–05 Mahesh D. Gupta, C/o. M/s Loya Bagri & Co., Chartered Accountants, Gandhibag, Nagpur–440002. .......अपीलाथ" / Appellant PAN : AATPG8810F बनाम / V/s. ACIT, Central Circle–2(3), ……""यथ" / Respondent Nagpur. Assessee by : Shri Rajesh Loya, Adv. Revenue by : Shri U. U. Kasar, Jt.CIT सुनवाई क" तारीख / Date of Hea…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1484/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1415 to 1417/Del/2018 (Assessment Year: 2013-14 to 2015-16) Shri Brij Bhushan Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1483 & 1484/Del/2018 (Assessment Year: 2013-14, and 2014-15) Mrs. Uma Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1479 to 1481/Del/2018 (Assessment Year: 2013-14 to 2015-16) Mrs. Ritu Si…

Sera Sera Productions Ltd. v. DCIT (82 Taxmann.com 122) — Cited in 24 Judgments | BharatTax