Sheraton Apparels v. Asstt. CIT

123 Taxmann 238High Court2002#7372 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2023.

Issues it is cited on

prejudicial to interest of revenueinadequate enquiryassessment order erroneouslack of enquirymere change of opinionmalabar industrialchildchange of opinionlimited scrutinyerroneous and prejudicialsection 115bbsection 115b

Judgments citing Sheraton Apparels v. Asstt. CIT

SHRI MANMOHAN SINGH KAPUR,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 68/ASR/2022[2017-18]Status: DisposedITAT Amritsar22 Mar 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR
Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. No. 66/Asr/2022 Assessment Year: 2017-18 Smt. Harneet Kaur Juneja V. Pr. Commissioner of Income R/o 216 Lajpat Nagar, Tax-1, Jalandhar Jalandhar (Punjab) [PAN: AJBPJ 4673Q] (Appellant) (Respondent) I.T. A. No. 67/Asr/2022 Assessment Year: 2012-13 Sh. Sukhjit Singh V. Pr. Commissioner of Income Village & P.O. Manik Dheri, Tax-1, Jalandhar Hoshiarpur (Punjab) [PAN: BHAPS 9843P] (Appellant) (Respondent) I.T. A. No. 68/Asr/2022 Assessment Year: 2017…

SHRI SUKHJIT SINGH,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 67/ASR/2022[2012-13]Status: DisposedITAT Amritsar22 Mar 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR
Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. No. 66/Asr/2022 Assessment Year: 2017-18 Smt. Harneet Kaur Juneja V. Pr. Commissioner of Income R/o 216 Lajpat Nagar, Tax-1, Jalandhar Jalandhar (Punjab) [PAN: AJBPJ 4673Q] (Appellant) (Respondent) I.T. A. No. 67/Asr/2022 Assessment Year: 2012-13 Sh. Sukhjit Singh V. Pr. Commissioner of Income Village & P.O. Manik Dheri, Tax-1, Jalandhar Hoshiarpur (Punjab) [PAN: BHAPS 9843P] (Appellant) (Respondent) I.T. A. No. 68/Asr/2022 Assessment Year: 2017…

SMT HARNEET KAUR JUNEJA,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessees in ITA Nos

ITA 66/ASR/2022[2017-18]Status: DisposedITAT Amritsar22 Mar 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Smt. Balwinder Kaur, CIT-DR
Section 115BSection 143Section 143(3)Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. No. 66/Asr/2022 Assessment Year: 2017-18 Smt. Harneet Kaur Juneja V. Pr. Commissioner of Income R/o 216 Lajpat Nagar, Tax-1, Jalandhar Jalandhar (Punjab) [PAN: AJBPJ 4673Q] (Appellant) (Respondent) I.T. A. No. 67/Asr/2022 Assessment Year: 2012-13 Sh. Sukhjit Singh V. Pr. Commissioner of Income Village & P.O. Manik Dheri, Tax-1, Jalandhar Hoshiarpur (Punjab) [PAN: BHAPS 9843P] (Appellant) (Respondent) I.T. A. No. 68/Asr/2022 Assessment Year: 2017…

ACIT, CENTRAL CIRCLE, ALWAR vs. SHRI BABU LAL DATA, 2015-16

In the result, appeal of the revenue is dismissed

ITA 1232/JPR/2019[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17
For Appellant: Sh. P. C. Parwal, CAFor Respondent: S. Naiyer Ali Najmi, CIT
Section 127Section 132Section 139Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 1231 &1232/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke Assistant Commissioner of Shri Babu Lal Data, Vs. Income Tax, Central Circle, 20, 21 & 22, old Ind. Area, Alwar Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQ PD7663J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 1222 & 1223/JP/2019 f…

ACIT, CENTRAL CIRCLE, ALWAR vs. SHRI BABU LAL DATA, 2015-16

In the result, appeal of the revenue is dismissed

ITA 1231/JPR/2019[2015-16]Status: DisposedITAT Jaipur05 May 2022AY 2015-16
For Appellant: Sh. P. C. Parwal, CAFor Respondent: S. Naiyer Ali Najmi, CIT
Section 127Section 132Section 139Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 1231 &1232/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke Assistant Commissioner of Shri Babu Lal Data, Vs. Income Tax, Central Circle, 20, 21 & 22, old Ind. Area, Alwar Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQ PD7663J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 1222 & 1223/JP/2019 f…

SHRI BABU LAL DATA,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, appeal of the revenue is dismissed

ITA 1223/JPR/2019[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17
For Appellant: Sh. P. C. Parwal, CAFor Respondent: S. Naiyer Ali Najmi, CIT
Section 127Section 132Section 139Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 1231 &1232/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke Assistant Commissioner of Shri Babu Lal Data, Vs. Income Tax, Central Circle, 20, 21 & 22, old Ind. Area, Alwar Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQ PD7663J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 1222 & 1223/JP/2019 f…

SHRI BABU LAL DATA,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, appeal of the revenue is dismissed

ITA 1222/JPR/2019[2015-16]Status: DisposedITAT Jaipur05 May 2022AY 2015-16
For Appellant: Sh. P. C. Parwal, CAFor Respondent: S. Naiyer Ali Najmi, CIT
Section 127Section 132Section 139Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 1231 &1232/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke Assistant Commissioner of Shri Babu Lal Data, Vs. Income Tax, Central Circle, 20, 21 & 22, old Ind. Area, Alwar Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQ PD7663J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 1222 & 1223/JP/2019 f…

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 705/PUN/2014[2003-04]Status: DisposedITAT Pune24 Jun 2020AY 2003-04

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./WTA No. Name of Appellant Name of Respondent Asst. Year No. 1-5 701/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 99-2000 702/PUN/2014 Singhad Technical Circle-2(2), Pune. 2000-01 703/PUN/2014 Education Society, 2001-02 704/PUN/2014 Campus Vadgaon 2002-03 705/PUN/2014 (Badruk), Pune-411041. 2003-04 PAN: AAIPN0909R 6-8 1059/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 2004-05 1060/PUN/2014 Singhad Technical Circle-2(2), Pune. 2005-06 106…

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 704/PUN/2014[2002-03]Status: DisposedITAT Pune24 Jun 2020AY 2002-03

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./WTA No. Name of Appellant Name of Respondent Asst. Year No. 1-5 701/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 99-2000 702/PUN/2014 Singhad Technical Circle-2(2), Pune. 2000-01 703/PUN/2014 Education Society, 2001-02 704/PUN/2014 Campus Vadgaon 2002-03 705/PUN/2014 (Badruk), Pune-411041. 2003-04 PAN: AAIPN0909R 6-8 1059/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 2004-05 1060/PUN/2014 Singhad Technical Circle-2(2), Pune. 2005-06 106…

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 703/PUN/2014[2001-02]Status: DisposedITAT Pune24 Jun 2020AY 2001-02

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./WTA No. Name of Appellant Name of Respondent Asst. Year No. 1-5 701/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 99-2000 702/PUN/2014 Singhad Technical Circle-2(2), Pune. 2000-01 703/PUN/2014 Education Society, 2001-02 704/PUN/2014 Campus Vadgaon 2002-03 705/PUN/2014 (Badruk), Pune-411041. 2003-04 PAN: AAIPN0909R 6-8 1059/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 2004-05 1060/PUN/2014 Singhad Technical Circle-2(2), Pune. 2005-06 106…

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 702/PUN/2014[2000-01]Status: DisposedITAT Pune24 Jun 2020AY 2000-01

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./WTA No. Name of Appellant Name of Respondent Asst. Year No. 1-5 701/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 99-2000 702/PUN/2014 Singhad Technical Circle-2(2), Pune. 2000-01 703/PUN/2014 Education Society, 2001-02 704/PUN/2014 Campus Vadgaon 2002-03 705/PUN/2014 (Badruk), Pune-411041. 2003-04 PAN: AAIPN0909R 6-8 1059/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 2004-05 1060/PUN/2014 Singhad Technical Circle-2(2), Pune. 2005-06 106…

MARUTI N. NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 701/PUN/2014[1999-2000]Status: DisposedITAT Pune24 Jun 2020AY 1999-2000

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./WTA No. Name of Appellant Name of Respondent Asst. Year No. 1-5 701/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 99-2000 702/PUN/2014 Singhad Technical Circle-2(2), Pune. 2000-01 703/PUN/2014 Education Society, 2001-02 704/PUN/2014 Campus Vadgaon 2002-03 705/PUN/2014 (Badruk), Pune-411041. 2003-04 PAN: AAIPN0909R 6-8 1059/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 2004-05 1060/PUN/2014 Singhad Technical Circle-2(2), Pune. 2005-06 106…

MARUTI NIVRUTTI NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 1061/PUN/2014[2006-07]Status: DisposedITAT Pune24 Jun 2020AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./WTA No. Name of Appellant Name of Respondent Asst. Year No. 1-5 701/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 99-2000 702/PUN/2014 Singhad Technical Circle-2(2), Pune. 2000-01 703/PUN/2014 Education Society, 2001-02 704/PUN/2014 Campus Vadgaon 2002-03 705/PUN/2014 (Badruk), Pune-411041. 2003-04 PAN: AAIPN0909R 6-8 1059/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 2004-05 1060/PUN/2014 Singhad Technical Circle-2(2), Pune. 2005-06 106…

MARUTI NIVRUTTI NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 1060/PUN/2014[2005-06]Status: DisposedITAT Pune24 Jun 2020AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./WTA No. Name of Appellant Name of Respondent Asst. Year No. 1-5 701/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 99-2000 702/PUN/2014 Singhad Technical Circle-2(2), Pune. 2000-01 703/PUN/2014 Education Society, 2001-02 704/PUN/2014 Campus Vadgaon 2002-03 705/PUN/2014 (Badruk), Pune-411041. 2003-04 PAN: AAIPN0909R 6-8 1059/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 2004-05 1060/PUN/2014 Singhad Technical Circle-2(2), Pune. 2005-06 106…

MARUTI NIVRUTTI NAVALE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee in WTA No

ITA 1059/PUN/2014[2004-05]Status: DisposedITAT Pune24 Jun 2020AY 2004-05

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No./WTA No. Name of Appellant Name of Respondent Asst. Year No. 1-5 701/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 99-2000 702/PUN/2014 Singhad Technical Circle-2(2), Pune. 2000-01 703/PUN/2014 Education Society, 2001-02 704/PUN/2014 Campus Vadgaon 2002-03 705/PUN/2014 (Badruk), Pune-411041. 2003-04 PAN: AAIPN0909R 6-8 1059/PUN/2014 Maruti Nivrutti Navale, DCIT, Central 2004-05 1060/PUN/2014 Singhad Technical Circle-2(2), Pune. 2005-06 106…