Shivangi Steel (P.) Ltd. v. Assistant Commissioner of Income

42 Taxmann.com 393Income Tax Appellate Tribunal2014#7932 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 144Section 142(1)Section 143(2)Section 153ASection 250Section 251Section 254

Issues it is cited on

section 181self occupied propertysection 153b(1)(b)section 193section 24(b)section 31section 18admission of additional evidencesection 17section 251section 132(1)section 254

Judgments citing Shivangi Steel (P.) Ltd. v. Assistant Commissioner of Income

SH. ABHAY KUMAR GODHA,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 546/JPR/2025[2017-18]Status: DisposedITAT Jaipur21 Jul 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 546/JPR/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Shri Abhay Kumar Godha 750, Achariyon Ka Rasta, Kishan Pole Bazar Jaipur - 303 003 (Raj) बनाम Vs. The ACIT Circle-1 Jaipur प्रत्यर्थी / Respondent स्थायी लेखा सं. / जी.आई.आर. सं./PAN/GIR No.: AAPPG 4721K अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri P.C. Parwal, CA राजस्व की ओर से / Revenue by: Shri Gaurav Awasthi, JCIT-DR स

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Gaurav Awasthi, JCIT-DR
Section 115BSection 250Section 36(1)(va)Section 69A

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 546/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 Shri Abhay Kumar Godha cuke The ACIT Vs. 750, Achariyon Ka Rasta, Kishan Pole Bazar Circle-1 Jaipur – 303 003 (Raj) Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAPPG 4721K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri P.C. Parwal, CA jktLo dh vksjls@Revenue b…

PAWAN GUPTA,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA, KOTA

Appeals are disposed of for statistical purposes, and the all the 4 appeals filed before ld

ITA 465/JPR/2025[2020-21]Status: DisposedITAT Jaipur15 Jul 2025AY 2020-21

Bench: DR. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vinod Goyal, C.A. (through VH)For Respondent: Shri O.P. Meena, CIT (through VC)
Section 132(1)Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR MkWa- ehBk yky ehuk] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : DR. MITHA LAL MEENA, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 459, 463 to 465/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 to 2020-21 Sh. Pawan Gupta cuke The ACIT, E-20(1), Shri Shivam Enterprises, Vs. Central Circle, Industrial Area, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABNPG3277D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Vinod Goyal, C.A. (throu…

PAWAN GUPTA,KOTA vs. ACIT CENTRAL CIRCLE KOTA, KOTA

Appeals are disposed of for statistical purposes, and the all the 4 appeals filed before ld

ITA 464/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Jul 2025AY 2019-20

Bench: DR. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vinod Goyal, C.A. (through VH)For Respondent: Shri O.P. Meena, CIT (through VC)
Section 132(1)Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR MkWa- ehBk yky ehuk] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : DR. MITHA LAL MEENA, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 459, 463 to 465/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 to 2020-21 Sh. Pawan Gupta cuke The ACIT, E-20(1), Shri Shivam Enterprises, Vs. Central Circle, Industrial Area, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABNPG3277D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Vinod Goyal, C.A. (throu…

PAWAN GUPTA,KOTA vs. ACIT-CENTRAL CIRCLE KOTA, KOTA

Appeals are disposed of for statistical purposes, and the all the 4 appeals filed before ld

ITA 463/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Jul 2025AY 2018-19

Bench: DR. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vinod Goyal, C.A. (through VH)For Respondent: Shri O.P. Meena, CIT (through VC)
Section 132(1)Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR MkWa- ehBk yky ehuk] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : DR. MITHA LAL MEENA, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 459, 463 to 465/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 to 2020-21 Sh. Pawan Gupta cuke The ACIT, E-20(1), Shri Shivam Enterprises, Vs. Central Circle, Industrial Area, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABNPG3277D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Vinod Goyal, C.A. (throu…

PAWAN GUPTA,KOTA vs. ACIT -CENTRAL CIRCLE -KOTA, KOTA

Appeals are disposed of for statistical purposes, and the all the 4 appeals filed before ld

ITA 459/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Jul 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vinod Goyal, C.A. (through VH)For Respondent: Shri O.P. Meena, CIT (through VC)
Section 132(1)Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR MkWa- ehBk yky ehuk] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: : DR. MITHA LAL MEENA, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 459, 463 to 465/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2017-18 to 2020-21 Sh. Pawan Gupta cuke The ACIT, E-20(1), Shri Shivam Enterprises, Vs. Central Circle, Industrial Area, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABNPG3277D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Vinod Goyal, C.A. (throu…

RAKESH KHIVASARA,BEAWAR vs. ACIT, CENTRAL CIRCLE , AJMER, AJMER

In the result, the appeal of the assessee is allowed

ITA 86/JPR/2025[2019-20]Status: DisposedITAT Jaipur01 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Dheeraj Borad, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-Sr.DR
Section 115Section 127Section 131Section 132Section 139Section 139(1)Section 143(2)Section 143(3)Section 153CSection 234A

…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. No. 86/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2019-20 Rakesh Khivasara cuke The ACIT, 32, Gali No. 9, Behind Geeta Vs. Central Circle, Ajmer. Bhawan, Beawar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALFPK3772K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dheeraj Borad, C.A. jktLo dh vksj ls@ R…

SANJAY LUNIA,AJMER vs. ITO WD-2(1), AJMER

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

ITA 767/JPR/2023[2017-18]Status: DisposedITAT Jaipur19 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 115BSection 142(1)Section 143Section 143(3)Section 69A

…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. No. 767/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Sanjay Lunia The ITO, Vs. 10/265 Shanti Sadan, Niti Marg, Ward-2(1), Civil Lines, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AALPL8960F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tarun Mittal, C.A. jktLo dh vksj ls@ Reven…

CHANDER MOHAN BHATI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR

In the result, three appeals of the assessee are allowed for statistical purposes

ITA 163/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Apr 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT
Section 1Section 132Section 143(3)Section 153ASection 24

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 161 to 163/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15, 2015-16 & 2017-18 cuke Chander Mohan Bhati Assistant Commissioner of Income Vs. 17 Kalyan Colony, Barkat Nagar Tax, Tonk Phatak, Jaipur Central Circle-04, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPPB 4314 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vk…

CHANDER MOHAN BHATI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR

In the result, three appeals of the assessee are allowed for statistical purposes

ITA 162/JPR/2024[2015-16]Status: DisposedITAT Jaipur03 Apr 2024AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT
Section 1Section 132Section 143(3)Section 153ASection 24

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 161 to 163/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15, 2015-16 & 2017-18 cuke Chander Mohan Bhati Assistant Commissioner of Income Vs. 17 Kalyan Colony, Barkat Nagar Tax, Tonk Phatak, Jaipur Central Circle-04, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPPB 4314 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vk…

CHANDER MOHAN BHATI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR

In the result, three appeals of the assessee are allowed for statistical purposes

ITA 161/JPR/2024[2014-15]Status: DisposedITAT Jaipur03 Apr 2024AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT
Section 1Section 132Section 143(3)Section 153ASection 24

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 161 to 163/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15, 2015-16 & 2017-18 cuke Chander Mohan Bhati Assistant Commissioner of Income Vs. 17 Kalyan Colony, Barkat Nagar Tax, Tonk Phatak, Jaipur Central Circle-04, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPPB 4314 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vk…

MBS JEWELLER PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, HYDERABAD

In the result, both the appeals of the assessees are allowed in above terms

ITA 331/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Mbs Impex Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaccm 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 Mbs Jeweller Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaecm 7050M Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 13/12/2021 Date Of Pronouncement: 07/01/2022

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai, CIT-DR
Section 142Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 MBS Impex Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3(1), PAN – AACCM 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 MBS Jeweller Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3(1), PAN – AAECM 7050M Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Y.V.S.T. Sai, CIT-DR Dat…

MBS IMPES PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(1), HYDERABAD

In the result, both the appeals of the assessees are allowed in above terms

ITA 330/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Mbs Impex Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaccm 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 Mbs Jeweller Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaecm 7050M Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 13/12/2021 Date Of Pronouncement: 07/01/2022

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai, CIT-DR
Section 142Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 MBS Impex Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3(1), PAN – AACCM 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 MBS Jeweller Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3(1), PAN – AAECM 7050M Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Y.V.S.T. Sai, CIT-DR Dat…

DCIT, NEW DELHI vs. M/S SAHARA INDIA SAHKARI AWAS SAMITI LTD., LUCKNOW

In the result, both the appeals filed by the Revenue are allowed for statistical purposes and the COs filed by the assessee are dismissed

ITA 2481/DEL/2011[2005-06]Status: DisposedITAT Delhi19 Jul 2021AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri Satpal Gulati, CIT, DR
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.2481 & 2482/Del/2011 Assessment Years: 2005-06 & 2006-07 DCIT, Vs Sahara India Sahkari Awas Central Circle-6, Samiti Ltd., Room No.334, Sahara Bhawan, ARA Centre, Jhandewalan Extn., 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. PAN: AAGFS9137D CO Nos.221 & 222/Del/2011 (ITA Nos.2481 & 2482/Del/2011) Assessment Years: 2005-06 & 2006-07 Sahara India Sahkari Awas Vs. DCIT, Samiti Ltd., Central Circle-6, Sahara Bhawan, Room No.334, 1, Kapoorthala Complex, A…

SMT. GEETA RANI YADAV,GHAZIABAD vs. ITO, GHAZIABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 5248/DEL/2014[2009-10]Status: DisposedITAT Delhi14 Dec 2018AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Smt. Geeta Rani Yadav, Vs. Income Tax Officer, Sec-62, Shastri Nagar, Ghaziabad Ghaziabad Pan :Aaxpy3625N (Appellant) (Respondent) Appellant By Sh. Rajiv Saxena & Sh. Ajit Kr. Jha, Advocates. Respondent By Sh. B.S. Rajpurohit, Sr.Dr

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2009-10 Smt. Geeta Rani Yadav, Vs. Income Tax Officer, Sec-62, Shastri Nagar, Ghaziabad Ghaziabad PAN :AAXPY3625N (Appellant) (Respondent) Appellant by Sh. Rajiv Saxena & Sh. Ajit Kr. Jha, Advocates. Respondent by Sh. B.S. Rajpurohit, Sr.DR Date of hearing 05.12.2018 Date of pronouncement 14.12.2018 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 29/08/2014 passed by the Ld. Commissioner of Income-tax (Appeals)-Ghazia…

Shivangi Steel (P.) Ltd. v. Assistant Commissioner of Income (42 Taxmann.com 393) — Cited in 14 Judgments | BharatTax