Shankar Khandasari Sugar Mills v. CIT

193 ITR 669High Court1992#1777 most cited

What is Shankar Khandasari Sugar Mills v. CIT authority for?

Best judgment assessments under Section 144 must be a fair and rational estimation of income by the Assessing Officer, not capricious or arbitrary. Appellate authorities should accept clarificatory evidence to test the fairness of such assessments, even if produced for the first time.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Shankar Khandasari Sugar Mills · 193 ITR 669 · Section 144 Income Tax Act · best judgment assessment · arbitrary assessment · capricious assessment · fair estimation of income · clarificatory evidence · additional evidence CIT(A) · appellate authority powers · fairness of assessment · rational estimation

Also reported as

59 Taxmann 405

Sections most often in play

Section 148Section 68Section 115BBESection 143(3)Section 234ASection 234BSection 46ASection 147

Issues it is cited on

section 13(l)(d)section 23(3)section 147(1)section 164(2)section 10(33)section 13(1)(d)shell companysection 250(4)section 13(2)source of sourcebogus share capitalsection 80a(5)

Judgments citing Shankar Khandasari Sugar Mills v. CIT

Tarpawankumar Ramprasad Sandhir, Ahmedabad vs. The ITO, Ward-1(3)(5), Ahmedabad

In the result, the appeal filed by the assessee is allowed to the extent indicated above

ITA 1858/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2016-17
For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. DR
Section 143(2)Section 143(3)Section 271(1)(c)

…hat level the net book results can be considered so as to convey the Tarpawankumar Ramprasad Sandhir Vs. ITO AY : 2016-17 5 decision which can pass the test at judicial process. Hon'ble Karnataka High Court in the case of Shankar Khandsari Sugar Mills Vs. CIT 193 ITR 669 (Kar.) has observed that "In the absence of any prejudice to the revenue, and the basis of the tax under the Act being to levy tax, as far as possible, on the real income, the approach should be liberal in applying the procedural provisions of the Act. An appeal is but a continuation of the original proceeding and what the Income-tax Officer coul…

Pawan Kumar, New Delhi vs. ITO Ward - 43(2), New Delhi

Appeal are allowed for statistical purposes

ITA 7809/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Mar 2022AY 2011-12

Bench: Shri Kul Bharat[Assessment Year: 2011-12

Section 144Section 148Section 69A

…1 Pawan Kumar Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year: 2011-12 Pawan Kumar Vs Income-tax Officer, C-65C-1, Roshan Vihar, Ward-43(2), New Delhi. Najafgarh, South West, Delhi. PAN- BIBPK4020L APPELLANT RESPONDENT Appellant by Shri Pawan Kumar, assessee Respondent by Sh. Anil Kumar Sharma, Sr. DR Date of hearing 17.02.2022 Date of pronouncement 30.03.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-15, New Delhi, dated 05.07.…

The ACIT, (E) Circle-1, Ahmedabad vs. Rai University, Ahmedabad

In the result, the appeal of the Revenue is dismissed; whereas the appeal of the assessee is treated as allowed for statistical purposes

ITA 553/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2014-15 Rai University, Asst. Commissioner Of 398-400-401-403, Vs Income-Tax (E), Village : Saroda, Taluka : Dholka, Circle-1, Ahmedabad – 382260 Ahmedabad Pan : Aabar 4376 A Assessment Years : 2014-15 Asst. Commissioner Of Rai University, Income-Tax (E), Vs Village : Saroda, Circle-1, Taluka : Dholka, Ahmedabad Ahmedabad – 382260 Pan : Aabar 4376 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Arti Shah, Ar Revenue By : Shri C.S. Sharma, Sr. Dr & Shri Anshu Prakas, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 14/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Assessee Being Ita No.386/Ahd/2019 & Other Filed By The Revenue Being

For Appellant: Smt. Arti Shah, ARFor Respondent: Shri C.S. Sharma, Sr. DR &
Section 11Section 12A

…2014- 15 onwards along with various judicial pronouncements by the Hon'ble Supreme Court as well as the High Courts relied upon by the Appellant. The issue is being looked into. Hon'ble Karnataka High Court in the case of Shankar Khandsari Sugar Mills Vs. CIT 193 ITR 669 (Kar.) has observed that "In the absence of any prejudice to the revenue, and the basis of the lax under the Act being to levy tax, as far as possible, on the real income, the approach should be liberal in applying the procedural provisions of the Act. An appeal is but a continuation of the original proceeding and what the Income-tax Officer coul…

Rai University, Ahmedabad vs. ACIT, (E) Circle-1, Ahmedabad

In the result, the appeal of the Revenue is dismissed; whereas the appeal of the assessee is treated as allowed for statistical purposes

ITA 386/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad22 Feb 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2014-15 Rai University, Asst. Commissioner Of 398-400-401-403, Vs Income-Tax (E), Village : Saroda, Taluka : Dholka, Circle-1, Ahmedabad – 382260 Ahmedabad Pan : Aabar 4376 A Assessment Years : 2014-15 Asst. Commissioner Of Rai University, Income-Tax (E), Vs Village : Saroda, Circle-1, Taluka : Dholka, Ahmedabad Ahmedabad – 382260 Pan : Aabar 4376 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Arti Shah, Ar Revenue By : Shri C.S. Sharma, Sr. Dr & Shri Anshu Prakas, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 14/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Assessee Being Ita No.386/Ahd/2019 & Other Filed By The Revenue Being

For Appellant: Smt. Arti Shah, ARFor Respondent: Shri C.S. Sharma, Sr. DR &
Section 11Section 12A

…2014- 15 onwards along with various judicial pronouncements by the Hon'ble Supreme Court as well as the High Courts relied upon by the Appellant. The issue is being looked into. Hon'ble Karnataka High Court in the case of Shankar Khandsari Sugar Mills Vs. CIT 193 ITR 669 (Kar.) has observed that "In the absence of any prejudice to the revenue, and the basis of the lax under the Act being to levy tax, as far as possible, on the real income, the approach should be liberal in applying the procedural provisions of the Act. An appeal is but a continuation of the original proceeding and what the Income-tax Officer coul…

Smt. Ruksana, Jhalawar vs. ITO, Ward, Jhalawar

ITA 192/JPR/2020[2011-12]Status: DisposedITAT Jaipur30 Jun 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 192/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Smt. Ruksana, Cuke I.T.O., Vs. L/H Of Late Sh. Mohammed Salim, Ward-Jhalawar. Kunjda Street, Bada Bazar, Jhalawar City, Jhalawar-326001. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bjeps 1293 M Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Shravan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 08/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Kota Dated 21/09/2017 For The A.Y. 2011-12. The Grounds Taken By The Assessee In This Appeal Are As Under: “1. The Impugned Assessment Order U/S 143(3) Dated 15.03.2014 Is Bad In Law & On Facts Of The Case, For Want Of Jurisdiction, Being Debatable Issue & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2.1 Rs.13,45,442/-: The Assessing Officer Has Grossly Erred In Law As Well As On The Facts Of The Case In Invoking The Provision Of Section 145(3). The Provision So Invoked By The Assessing Officer & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Quashed.

For Appellant: Shri Shravan Kr. Gupta (Adv)For Respondent: Smt. Runi Pal (Addl.CIT)
Section 143(3)Section 145(3)Section 234

…mitted in the eyes of the law. The ld. AO however did not confirm to its settled requirement. Refer Brij Bhushan Lal Parduman Kumar v/s CIT 115 ITR 524 (SC) Also kindly refer Jotram Shershing vs. CIT 2 ITR 119 (All). Shree Shankar Khandsari Sugar Mills v. CIT 193 ITR 669 (Kar). However, it will appear that in the present case, the ld. AO has not made a fair estimation in conformity of the above settled judicial guideline. 7. However the ld. AO and CIT(A) have blindly ignored these very vital facts of the case and proceeded on their own guess work, assumption, presumption and suspicion and it is the settled legal…

M/S Mathur Marketing Pvt.Ltd vs. Commissioner of Income Tax Delhi & Anr

ITA/90/2004HC Delhi26 Nov 2018

Bench: The High Court Under Section 260A Of The Income Tax Act, 1961. An Affidavit· Has Been Filed On Behalf Of The Appellant In Which It Has Been Stated That The Issue Of Powers Of Commissioner (Appeals) Had Come In Appeal Under Rule 46A & Were Specifically Raised Before The High Court.

Section 144Section 145Section 260A

…ITA No.90/2004 Page 1 of 18 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 12.07.2018 % Pronounced on: 26.11.2018 + ITA No.90/2004 M/S MATHUR MARKETING PVT. LTD. ..... Appellant Through : Ms. Shashi M. Kapila, Mr. Pravesh Sharma, Mr. Siddarath Kapila and Mr. Sushil Kumar, Advs. versus COMMISSIONER OF INCOME TAX DELHI & ANR. ..... Respondents Through : Mr. Ruchir Bhatia, Sr. Standing Counsel. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUST…

ITO 6(1)(3), Mumbai vs. Arogya Bharti Health Park P.Ltd, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2943/MUM/2014[2010-11]Status: DisposedITAT Mumbai17 Oct 2018AY 2010-11

Bench: Shri Joginder Singh() & Shri G Manjunatha ()

Section 143(2)Section 68

…ere is no merit in the ground taken by the revenue challenging violation of Rule 46A. In this regard, he relied upon various judicial precedents including the decision of Hon’ble Karnataka High Court in the case of Shankar Kandassari Sugar Mills Ltd vs CIT 193 ITR 669(Kar). The Ld.AR further submitted that the Ld.CIT(A) has admitted additional evidence, when the AO has refused to admit additional evidence filed before him. Therefore, there is no question of violation of Rule 46A and hence, the ground taken by the revenue may be dismissed. 11. Insofar as addition made by the AO towards share application money…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1866/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1865/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1864/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1863/CHNY/2016[2010-11]Status: DisposedITAT Chennai30 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1862/CHNY/2016[2008-09]Status: DisposedITAT Chennai30 Aug 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

P.Savithri, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1861/CHNY/2016[2007-08]Status: DisposedITAT Chennai30 Aug 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1860/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1859/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1858/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1857/CHNY/2016[2010-11]Status: DisposedITAT Chennai30 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1856/CHNY/2016[2008-09]Status: DisposedITAT Chennai30 Aug 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

A.Vijayalakshmi, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1855/CHNY/2016[2007-08]Status: DisposedITAT Chennai30 Aug 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…

Anand Palanisami, Coimbatore vs. DCIT, Coimbatore

In the result, the appeals of the assessees for the impugned

ITA 1854/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No.1852, 1853 & 1854/Mds/2016 Assessment years : 2011-12, 2012-13 & 2013-14 Anand Palanisami, Vs. The Deputy Commissioner of No.20, Doctors Colony, Income Tax, Dr. Radhakrishna Road, Central Circle 1, Gandhipuram, Coimbatore. Coimbatore 641 012. [PAN AFJPA 4713N] I.T.A. Nos.1855, 1856, 1857, 1858, 1859 & 1860/ Mds/2016 Assess…