Shantai Exim Ltd. v. CIT

88 Taxmann.com 361Income Tax Appellate Tribunal2017#2463 most cited

What is Shantai Exim Ltd. v. CIT authority for?

Revisional jurisdiction under section 263 is improperly invoked if initiated solely on the proposal of the Assessing Officer. Such invocation is bad in law.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Shantai Exim Ltd. v. CIT · Section 263 · revisional jurisdiction · Assessing Officer proposal · bad in law · quash jurisdiction · ITAT Ahmedabad · Ashok Kumar Shivpuri v. CIT

Sections most often in play

Section 143(3)Section 263Section 56(2)(viii)Section 57(iv)Section 10(37)Section 151Section 148Section 145B(1)

Issues it is cited on

section 145b(1)section 145a(b)section 145bsection 45(5)section 57(iv)section 141section 282a(1)section 56(2)(viii)section 10(37)section 194laenhanced compensationsanction under section 151

Judgments citing Shantai Exim Ltd. v. CIT

Inder Kaur, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 326/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 167 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Baljinder Singh The Pr. CIT बनाम C/o Parikshit Aggarwal, Chandigarh-1 Chartered Accountant, H.No. 3035, Sector 27D, Chandigarh "ायी लेखा सं./PAN NO: BATPS0733E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A (Virt…

Sh. Amarjeet Singh, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 325/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 167 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Baljinder Singh The Pr. CIT बनाम C/o Parikshit Aggarwal, Chandigarh-1 Chartered Accountant, H.No. 3035, Sector 27D, Chandigarh "ायी लेखा सं./PAN NO: BATPS0733E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A (Virt…

Sh. Gurdeep Singh Mahal, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 233/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 167 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Baljinder Singh The Pr. CIT बनाम C/o Parikshit Aggarwal, Chandigarh-1 Chartered Accountant, H.No. 3035, Sector 27D, Chandigarh "ायी लेखा सं./PAN NO: BATPS0733E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A (Virt…

Sh. Devender Kumar, Yamuna Nagar vs. ITO, Ward -1, Yamuna Nagar

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 192/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 167 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Baljinder Singh The Pr. CIT बनाम C/o Parikshit Aggarwal, Chandigarh-1 Chartered Accountant, H.No. 3035, Sector 27D, Chandigarh "ायी लेखा सं./PAN NO: BATPS0733E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A (Virt…

Sh. Baljinder Singh, Chandigarh vs. Pr.CIT, Chandigarh -1, Chandigarh

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 167/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE/HYBRID MODE/VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 167 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2018-19 Baljinder Singh The Pr. CIT बनाम C/o Parikshit Aggarwal, Chandigarh-1 Chartered Accountant, H.No. 3035, Sector 27D, Chandigarh "ायी लेखा सं./PAN NO: BATPS0733E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A (Virt…

Morpheus Developers Private Limited, Delhi vs. Pr, CIT Delhi-4, Delhi

Appeal is allowed

ITA 1753/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Aug 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2016-17 Morpheus Developers Private Vs Pr. Cit, Ltd., Delhi-4, 1, Main Road, Delhi. Maujpur, Delhi – 110 053. Pan: Aaicm1972A (Appellant) (Respondent) Assessee By : Shri Yudhister Mehtani, Ca Revenue By : Ms Amisha S. Gupt, Cit-Dr Date Of Hearing : 05.08.2025 Date Of Pronouncement : 20.08.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 18.03.2021 Of The Principal Commissioner Of Income-Tax (Hereinafter Referred To As The Ld. Pciit) U/S 263 Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) In Revision No.Pcit, Delhi-4/Revision-263/100000183556/2021 Arising Out Of The Order Dated 29.12.2018 Passed U/S 143(3) Of The Act By The Ito, Ward-17(1), Delhi (Hereinafter Referred To As The Ld. Ao). 2. At The Outset, The Ld. Ar Has Pointed Out That There Was A Delay In Filing The Appeal. On Hearing On The Application For Condonation Of Delay, We Find That Primarily For The Reason That There Were Some Issues Pending Before The National Company Law Tribunal Followed By Appeal, There Could Not Be Adequate Representation Of The Assessee. In Fact, In January, 2023, The Greater Noida Authority Had Cancelled The Plot On Which The Company Was Running The Project. Thus, We Are Of The Considered View That The Delay Although Of Substantial Period Of Around 746 Days, Deserves To Be Condoned.

For Appellant: Shri Yudhister Mehtani, CAFor Respondent: Ms Amisha S. Gupt, CIT-DR
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: E : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2016-17 Morpheus Developers Private Vs Pr. CIT, Ltd., Delhi-4, 1, Main Road, Delhi. Maujpur, Delhi – 110 053. PAN: AAICM1972A (Appellant) (Respondent) Assessee by : Shri Yudhister Mehtani, CA Revenue by : Ms Amisha S. Gupt, CIT-DR Date of Hearing : 05.08.2025 Date of Pronouncement : 20.08.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 18.03.2021 of the Principal Commissioner of Income-tax (…

Sanjay Sawhney, Delhi vs. ITO, Ward- 34(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4051/DEL/2018[2013-14]Status: DisposedITAT Delhi16 Jul 2024AY 2013-14

Bench: MS. MADHUMITA ROY (Judicial Member)

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Sanjay Sawhney Income Tax Officer C-83, Ashok Vihar, Ward 34(3) Phase-1, Vs. New Delhi Delhi - 110052 PAN-ABNPS4554P (Appellant) (Respondent) Appellant by Sh. Sachin Jain Respondent by Ms. Rishpal Bedi Date of Hearing 25/04/2024 Date of Pronouncement 16/07/2024 ORDER PER M. BALAGANESH AM: This appeal of the Assessee arises out of the order of the Learned Principal Commissioner of Income Tax, Delhi, [hereinafter referred to as ‘Ld. PCIT’] dated 28/03/2018 again…

Jagbir Singh, Delhi vs. Pr.CIT- 13, New Delhi

In the result, appeal of the assessee is allowed

ITA 3250/DEL/2018[2014-15]Status: DisposedITAT Delhi01 May 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usasstt. Yr: 2014-15

Section 143(3)Section 263Section 263(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER Asstt. Yr: 2014-15 Jagbir Singh, Vs Pr. CIT-13, New Delhi. Prop. DSR Construction, 1/63, Sector-24, Rohini, New Delhi. PAN: AIEPJ6561H APPELLANT RESPONDENT Assessee represented by Shri C.S. Anand, Adv. Department represented by Mr. Waseem Arshad, CIT(DR) Date of hearing 29.02.2024 Date of pronouncement 01.05.2024 O R D E R PER M. BALAGANESH, AM: The captioned appeal, preferred the assessee, is directed against the order of learned Principal Commissioner of In…

Omwati, Dehradun vs. Pr.CIT, Dehradun

In the result, the appeal of the assessee is allowed

ITA 6853/DEL/2017[2010-11]Status: DisposedITAT Dehradun15 Sept 2023AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshsmt. Omwati Pr. Cit W/O Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun Pan-Aanpw 6438K (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 263Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH, DEHRADUN BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Smt. Omwati Pr. CIT W/o Sh. Dariyav Singh Dehradun 171/1, Vasant Vihar, Vs. Dehradun PAN-AANPW 6438K (Appellant) (Respondent) Appellant by Mr. Shrey Jain, Advocate Respondent by Mr.Narendra S. Jangpangi, CIT-DR Date of Hearing 21/08/2023 Date of Pronouncement 15/09/2023 ORDER PER M.BALAGANESH, AM: This appeal of the assessee arises out of the order of the Learned Principal Commissioner of Income Tax, Dehradun [hereinafter referred to as ‘Ld.…

Dariyav Singh, Dehradun vs. Pr. CIT, Dehradun

In the result, both the appeals of the assessee are allowed

ITA 2029/DEL/2018[2010-11]Status: DisposedITAT Dehradun28 Jun 2023AY 2010-11

Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr

Section 143(3)Section 147Section 263Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH, DEHRADUN BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Sh. Sanjay Kumar Pr. CIT 170, Vasant Vihar-1 Dehradun Dehradun Vs. PAN-AKKPK 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. CIT 28-Chakrata Road, Dehradun Dehradun Vs. PAN-AWKPS 6026L (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta and Mr. Sherey Jain, Advocates Respondent by Mr. N.S.Jangpangi, CIT-DR Date of Hearing 23/06/2023 Date of Pronouncement 28/06/2023 ORDER (A) Both the appeals by Assessee are filed against the separate orders o…

Softel Plaza, Dehradun vs. Prcit, Dehradun

In the result, appeal is allowed

ITA 2281/DEL/2018[2014-15]Status: DisposedITAT Dehradun23 Jun 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year:2014-15 Softel Plaza, C/O Matta Garg & Versus Pr. C.I.T., Co., 15, Astley Hall, Dehradun. Dehradun Pan: Abmfs1993B (Appellant) (Respondent) Assessee By : Sh. S.K. Matta, Ca Revenue By : Sh. N.S. Jangpangi, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023 Order This Is An Appeal By The Assessee Against Order Dated 09.03.2018 Passed Under Section 263 Of The Income-Tax Act, 1961 By Learned Pr. Commissioner Of Income-Tax (Pcit) For The Assessment Year 2014-15. 2. Briefly, The Facts Are, The Assessee, A Partnership Firm, Is Engaged In The Business Of Running A Hotel Located In The Outskirts Of Dehradun. For The Assessment Year Under Dispute, The Assessee Filed Its Return Of Income On 27.09.2014 Declaring Nil Income After Claiming

For Appellant: Sh. S.K. Matta, CAFor Respondent: Sh. N.S. Jangpangi, CIT/DR
Section 143(2)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH, DEHRADUN BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year:2014-15 Softel Plaza, C/o Matta Garg & Versus Pr. C.I.T., Co., 15, Astley Hall, Dehradun. Dehradun PAN: ABMFS1993B (Appellant) (Respondent) Assessee by : Sh. S.K. Matta, CA Revenue by : Sh. N.S. Jangpangi, CIT/DR Date of hearing : 19.06.2023 Date of pronouncement: 23.06.2023 ORDER This is an appeal by the Assessee against order dated 09.03.2018 passed under section 263 of the Income-tax Act, 1961 by learned Pr. Commissioner of Income-tax (PCIT) f…

Sanjay Kumar, Dehradun vs. Prcit, Dehradun

In the result, both the appeals of the assessee are allowed

ITA 2187/DEL/2018[2010-11]Status: DisposedITAT Dehradun23 Jun 2023AY 2010-11

Bench: Shri Saktijit Dey & Shri M. Balaganeshsh. Sanjay Kumar Pr. Cit 170, Vasant Vihar-1 Dehradun Dehradun Vs. Pan-Akkpk 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. Cit 28-Chakrata Road, Dehradun Dehradun Vs. Pan-Awkps 6026L (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Mr. Sherey Jain, Advocates Respondent By Mr. N.S.Jangpangi, Cit-Dr

Section 143(3)Section 147Section 263Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH, DEHRADUN BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Sh. Sanjay Kumar Pr. CIT 170, Vasant Vihar-1 Dehradun Dehradun Vs. PAN-AKKPK 1007F (Appellant) (Respondent) Sh. Dariyav Singh Pr. CIT 28-Chakrata Road, Dehradun Dehradun Vs. PAN-AWKPS 6026L (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta and Mr. Sherey Jain, Advocates Respondent by Mr. N.S.Jangpangi, CIT-DR Date of Hearing 23/06/2023 Date of Pronouncement 28/06/2023 ORDER (A) Both the appeals by Assessee are filed against the separate orders o…

M/S. Allied Glasses, Roorkee vs. Pr. CIT, Dehradun

In the result, appeal is allowed

ITA 3204/DEL/2017[2012-13]Status: DisposedITAT Dehradun23 Jun 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2012-13 Allied Glasses, C/O Tilak Raj & Versus Principal Cit, Associates, Gandhi Vatika, Dehradun Roorkee. Pan: Aamfa7220L (Appellant) (Respondent) Assessee By : Sh. Tilak Raj, Advocate Revenue By : Sh. N.S. Jangpangi, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023 Order Assessee Has Filed The Present Appeal, Assailing The Order

For Appellant: Sh. Tilak Raj, AdvocateFor Respondent: Sh. N.S. Jangpangi, CIT/DR
Section 143(3)Section 263Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH, DEHRADUN BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2012-13 Allied Glasses, C/o Tilak Raj & Versus Principal CIT, Associates, Gandhi Vatika, Dehradun Roorkee. PAN: AAMFA7220L (Appellant) (Respondent) Assessee by : Sh. Tilak Raj, Advocate Revenue by : Sh. N.S. Jangpangi, CIT/DR Date of hearing : 19.06.2023 Date of pronouncement: 23.06.2023 ORDER Assessee has filed the present appeal, assailing the order dated 01.03.2017 passed by learned Principal Commissioner of Income-tax (PCIT), Dehradun under…

M/S. Thalia Akshar Developers, Mumbai vs. Pr. Comm of Income Tax `, Mumbai

In the result, appeal of the assessee is allowed

ITA 634/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Feb 2023AY 2017-18

Bench: Us, The Only Effective Issue To Be Decided In This Appeal Is As To Whether The Ld. Pcit

Section 131Section 133(6)Section 142(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Thalia Akshar Vs. Pr. Commissioner of Developers Income Tax 225, Plot No.78/79 Mumbai – 27 Room No.401, 3rd Floor Sector – 17, Vashi 6th Tower, VSRCCL Navi Mumbai – 400 705 Vashi, Navi Mumbai Maharashtra – 400 703 PAN/GIR No.AAJFT0172D (Appellant) .. (Respondent) Assessee by Ms. Ritika Agarwal Revenue by Shri Biswanath Das Date of Hearing 07/02/2023 Date of Pronouncement 24/02/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.634/Mum/2022 for A.…

Shri Ketanbhai Balvantbhai Bhatt, Rajkot vs. The Pr. CIT-1, Rajkot

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

ITA 177/RJT/2022[2016-17]Status: DisposedITAT Rajkot14 Sept 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 177/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2016-2017 Ketan Balvantbhai Bhatt, The Principal Commissioner Of Vatsalya, Vs. Income Tax-1, Navyug Society, Rajkot. Rameshwar Chowk, Bh. Amrapali Cinema, Rajkot.

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R
Section 143(3)Section 263Section 263(1)Section 269SSection 271DSection 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 177/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2016-2017 Ketan Balvantbhai Bhatt, The Principal Commissioner of Vatsalya, Vs. Income Tax-1, Navyug Society, Rajkot. Rameshwar Chowk, Bh. Amrapali Cinema, Rajkot. PAN: AKSPB8822H Assessee by : Shri Chetan Agarwal, A.R Revenue by : Shri Aarsi Prasad, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 06/07/2022 घोषणा क" तारीख /Date of Pronouncement: 14/09/2022 आदेश/O R D E R…

Satish Kumar Lakhmani, Kolkata vs. Pr.CIT-10, Kolkata

In the result, the appeal of assessee is allowed

ITA 260/KOL/2019[2014-15]Status: DisposedITAT Kolkata21 Apr 2021AY 2014-15

Bench: "ी जे. सुधाकर रे"ी, लेखा सद"य एवं/And "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 10(38)Section 133(6)Section 143(3)Section 263

…I.T.A No. 260/Kol/2019 Satish Kumar Lakhmani, AY 2014-15 आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"ी, लेखा सद"य एवं/and "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 260/Kol/2019 Assessment Year: 2014-15 Satish Kumar Lakhmani Vs. Principal Commissioner of Income- (PAN: ABYPL4427B) tax-10, Kolkata. Appellant Respondent Date of Hearing (Virtual) 08.04.2021 Date of Pronouncement 21.04.2021 For the Appellant Shri Subash Agarwal, Advocate For the Respondent John Vincent Donkupar…

Jyoti Harshad Mehta (Legal Heir of Late Harshad S. Mehta), Mumbai vs. Pr. CIT (C)- 2, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1159/MUM/2020[1992-93]Status: DisposedITAT Mumbai26 Mar 2021AY 1992-93
Section 143(3)Section 154Section 250Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI MAHAVIR SINGH, VP & SHRI M.BALAGANESH, AM Ms. Jyoti Harshad Mehta- Vs. Pr. Commissioner of Legal Heir of Late Harshad S Income Tax(C)-2 19th Mehta Floor, Air India 32, Madhuli Building Dr. A. Besant Road Nariman Point Worli, Mumbai-400018 Mumbai – 400 021 PAN/GIR No.ABAPM1848F (Appellant) .. (Respondent) Assessee by Shri Vijay Mehta (C.A.) & Shri Ashwin Mehta (on behalf of assessee) Revenue by Dr. P. Daniel, Special Counsel for the Revenue Date of Hearing 02/02/2021 Date of Pronouncement 26/03/2021 आदेश / O R D E R PER BENCH : This appeal…

Ravish Lakhmani, Kolkata vs. Pr.CIT - 10, Kolkata

In the result, all the appeals filed by the assessees are allowed

ITA 47/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Nov 2020AY 2014-15

Bench: Sri J. Sudhakar Reddy & Ms. Madhumita Roy)

Section 10(38)Section 133(6)Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Ms. Madhumita Roy, Judicial Member) I.T.A. No. 41/Kol/2019 Assessment Year: 2014-15 Ritin Lakhmani……………………...………………..…..............................................................Appellant [PAN: ABYPL 0575 C] Vs. Pr. Commissioner of Income Tax-10, Kolkata.......................................................Respondent I.T.A. No. 42/Kol/2019 Assessment Year: 2014-15 Pravesh Kumar Lakhmani……………………...………………..…........................................Appellant [PAN: AATPL 9724 D] Vs. Pr.…

Rachit Lakhmani, Kolkata vs. Pr.CIT - 10, Kolkata

In the result, all the appeals filed by the assessees are allowed

ITA 46/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Nov 2020AY 2014-15

Bench: Sri J. Sudhakar Reddy & Ms. Madhumita Roy)

Section 10(38)Section 133(6)Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Ms. Madhumita Roy, Judicial Member) I.T.A. No. 41/Kol/2019 Assessment Year: 2014-15 Ritin Lakhmani……………………...………………..…..............................................................Appellant [PAN: ABYPL 0575 C] Vs. Pr. Commissioner of Income Tax-10, Kolkata.......................................................Respondent I.T.A. No. 42/Kol/2019 Assessment Year: 2014-15 Pravesh Kumar Lakhmani……………………...………………..…........................................Appellant [PAN: AATPL 9724 D] Vs. Pr.…

Jaikishan Lakhmani, Kolkata vs. Pr.CIT - 10, Kolkata

In the result, all the appeals filed by the assessees are allowed

ITA 45/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Nov 2020AY 2014-15

Bench: Sri J. Sudhakar Reddy & Ms. Madhumita Roy)

Section 10(38)Section 133(6)Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Ms. Madhumita Roy, Judicial Member) I.T.A. No. 41/Kol/2019 Assessment Year: 2014-15 Ritin Lakhmani……………………...………………..…..............................................................Appellant [PAN: ABYPL 0575 C] Vs. Pr. Commissioner of Income Tax-10, Kolkata.......................................................Respondent I.T.A. No. 42/Kol/2019 Assessment Year: 2014-15 Pravesh Kumar Lakhmani……………………...………………..…........................................Appellant [PAN: AATPL 9724 D] Vs. Pr.…