Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax

161 Taxmann.com 255High Court2024#1162 most cited

What is Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax authority for?

When incriminating material belonging to a person other than the searched person is found during a search, assessment proceedings against that 'other person' must be initiated under Section 153C of the Income Tax Act. The revenue remains at liberty to proceed in accordance with law if initial proceedings are flawed.

97

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Shyam Sunder Khandelwal v. ACIT · Section 153C · Section 153A · incriminating material · assessment of other person · search and seizure · jurisdiction · procedural compliance · Income Tax Act · Section 132

Sections most often in play

Section 153CSection 148Section 147Section 153ASection 250Section 151Section 132Section 139

Issues it is cited on

annual information statementsection 114(e)sanction under section 151section 114section 153capproval under section 151section 153c(1)incriminating materialsection 153section 153bsection 127section 251

Judgments citing Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax

Deputy Commissioner of Income Tax, Ambedkar Circle vs. Shweta Chordia, C-Scheme Jaipur

10. As a result, finding no merit in these appeals filed by the department,

ITA 102/JPR/2025[2013-14]Status: DisposedITAT Jaipur03 Apr 2025AY 2013-14

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 143Section 147Section 148Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” Bench” JAIPUR Jhxxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 102 & 285/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 & 2014-15 cuke Deputy Commissioner of Income Tax, Shweta Chordia v. Central Circle-3, C-61, C-Scheme, Sangram Colony, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJLPM4938M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal, C.A. jktLo dh vksjls@R…

Smt. Jasmine Shah Srivastava, Bengaluru vs. Assistant Commissioner of Income-Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 615/BANG/2023[2011-12]Status: DisposedITAT Bangalore28 Mar 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2011-12

For Appellant: Shri. V. Chandrashekar, AdvocateFor Respondent: Shri. Subramanian S, Addl. CIT(DR)(ITAT), Bangalore
Section 131Section 132Section 132(4)Section 143(3)Section 147Section 148Section 153C

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2011-12 Smt. Jasmine Shah Srivastava, Vs. ACIT, C/o. K. N. Harikumar, #22, 1st A Main, Circle –2(2), 1st Block, RMV 2nd Stage, Bangalore. Bangalore - 560 094, Karnataka. PAN :BOOPS 0451 L APPELLANT RESPONDENT Assessee by : Shri. V. Chandrashekar, Advocate Revenue by : Shri. Subramanian S, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.01.2025 Date of Pronouncement : 28.03.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal filed…

Deputy Commissioner of Income Tax, Central Circle, Jaipur vs. Manoj Kala, Jaipur

Appeal is hereby dismissed as having become infructuous

ITA 1172/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Mar 2025AY 2015-16

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Anoop Bhatia, C.AFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 142(1)Section 147Section 148Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1172/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2015-16 Deputy Commissioner of Income Tax, cuke Manoj Kala vs. Central Circle, 1334, Sangakon Ka Rasta, Kishanpole Bazar, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPK1919Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Anoop Bhatia, C.A. jktLo dh vksjls@Revenue…

Raziulla Syed, Hyderabad vs. ITO (Int Taxn)-2, Hyderabad

In the result, appeal of the Assessee is allowed

ITA 986/HYD/2024[2017-18]Status: DisposedITAT Hyderabad11 Mar 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P Murali Mohan RaoFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 144C(5)Section 147Section 148Section 148ASection 195

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.986/Hyd/2024 Assessment Year 2017-2018 Raziulla Syed, The Income Tax Officer, Hyderabad - 500 082. vs. (Int. TAXN.)-2, PAN BOTPS1888C Hyderabad. (Appellant) (Respondent) For Assessee : CA P Murali Mohan Rao For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 17.02.2025 Date of Pronouncement : 11.03.2025 ORDER PER MANJUNATHA G, A.M. : This appeal has been filed by the Assessee against the final assessment order of the learned ITO- (Intl.Taxn.)-2, Hy…

Renu Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result the appeal of the assessee is allowed

ITA 5953/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Mar 2025AY 2015-16

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2015-16 Om Prakash Tantia, Vs. Dcit Plot No. 165-167, Sector-25, Central Circle – 25 Ballabgarh, Faridabad New Delhi Pan No.Abspt8332M (Appellant) (Respondent) Assessment Year: 2015-16 Nisha Jain Vs. Dcit C/O Kapil Goel, Advocate Central Circle – 25 F-26/124, Sector-7, Rohini, New Delhi New Delhi-110085 Pan No.Acspj6903H (Appellant) (Respondent) Assessment Year: 2015-16 Manoj Tantia Vs. Dcit C/O Kapil Goel, Advocate Central Circle – 25 F-26/124, Sector-7, Rohini, New Delhi New Delhi-110085 Pan No.Aafpt4583L (Appellant) (Respondent)

Section 132Section 139(1)Section 143(2)Section 153ASection 153CSection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2015-16 Om Prakash Tantia, Vs. DCIT Plot No. 165-167, Sector-25, Central Circle – 25 Ballabgarh, Faridabad New Delhi PAN No.ABSPT8332M (APPELLANT) (RESPONDENT) Assessment Year: 2015-16 Nisha Jain Vs. DCIT C/o Kapil Goel, Advocate Central Circle – 25 F-26/124, Sector-7, Rohini, New Delhi New Delhi-110085 PAN No.ACSPJ6903H (APPELLANT) (RESPONDENT) Assessment Year: 2015-16 Manoj Tantia Vs. DCIT C/o Kapil Goel, Advocate Central Circle – 25 F-26/124, Sect…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Kailash Channd Hirawat, Jaipur

Appeal is hereby dismissed as having

ITA 1315/JPR/2024[2012-13]Status: DisposedITAT Jaipur18 Feb 2025AY 2012-13

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Rohan Sogani, CAFor Respondent: Sh. Manoj Kumar, JCIT-DR
Section 148Section 153CSection 250Section 56

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1315/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Deputy Commissioner of Income Kailash Chand Hirawat Vs. Tax, 9, Narain Singh Road, Central Circle-04, Jaipur Jaipur-302004 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKPH 9224 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rohan Sogani, CA. jktLo dh vksj ls@ Revenue by :…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Anil Bindrani, Jaipur

Appeal is hereby dismissed as having

ITA 1273/JPR/2024[2013-14]Status: DisposedITAT Jaipur18 Feb 2025AY 2013-14

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 1273/JP/2024 निर्धारण वर्ष / Assessment Year : 2013-14 Deputy Commissioner of Income Vs. Tax, Central Circle-04, Jaipur Anil Bindrani, J-75, Ashok Chowk, Adarsh Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEQPB5718J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Rohan Sogani, CA. राजस्व की ओर से / Revenue by : Sh. Manoj Kumar, JCIT-DR सुनवाई की तारीख / Da

For Appellant: Shri Rohan Sogani, CAFor Respondent: Sh. Manoj Kumar, JCIT-DR
Section 148Section 153CSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1273/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Deputy Commissioner of Income Anil Bindrani, Vs. Tax, Central Circle-04, Jaipur J-75, Ashok Chowk, Adarsh Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEQPB5718J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani, CA. jktLo dh vksj ls@ Revenue by : Sh.…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Kailash Chand Hirawat, Jaipur

Appeal is hereby dismissed as having become infructuous

ITA 1175/JPR/2024[2011-12]Status: DisposedITAT Jaipur06 Feb 2025AY 2011-12

Bench: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA No. 1175/JPR/2024 निर्धारण वर्ष / Assessment Year: 2011-12 Deputy Commissioner of Income Tax, बनाम Sh. Kailash Chand Hirawat Central Circle-4, VS. 9, Narain Singh Road, Jaipur. Jaipur. अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AAKPH9224R निर्धारिती की ओरसे / Assesseeby : Shri Rohan Sogani, C.A. राजस्व की ओरसे / Revenue by: Shri Arvind Kumar, CIT-DR, Mrs. Anita Rinesh, JCIT-DR सुनवाई क

For Appellant: Shri Rohan Sogani, C.AFor Respondent: Shri Arvind Kumar, CIT-DR &
Section 132Section 147Section 148Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” Bench” JAIPUR Jhxxu xks;y] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1175/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2011-12 Deputy Commissioner of Income Tax, cuke Sh. Kailash Chand Hirawat vs. Central Circle-4, 9, Narain Singh Road, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKPH9224R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rohan Sogani, C.A. jktLo dh vksjls@Revenue by: Sh…

Luxmi Hard Coke Mfg. Co, Dhanbad vs. ITO Ward-1(1), Dhanbad

In the result, both appeals of the assessee are allowed

ITA 102/RAN/2023[2018-19]Status: DisposedITAT Ranchi05 Feb 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury

Section 147Section 148Section 148ASection 153ASection 153BSection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH (SMC), RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 101 & 102/Ran/2023 (Assessment Year 2016-17 & 2018-19) Luxmi Hard Coke Mfg. Co., I.T.O., 7, Rani Sati Market, Jharia, Ward 1(1), Vs. Dhanbad-828111 Dhanbad. PAN No. AAAFL 5944 Q Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, Adv. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 09/01/2025 Date of pronouncement 05/02/2025 O R D E R PER: PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER: 1. Both these appeals preferred by the assessee e…

Laxmi Hard Coke Mfg Co., Dhanbad vs. ITO Ward 1(1), Dhanbad

In the result, both appeals of the assessee are allowed

ITA 101/RAN/2023[2016-17]Status: DisposedITAT Ranchi05 Feb 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury

Section 147Section 148Section 148ASection 153ASection 153BSection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH (SMC), RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 101 & 102/Ran/2023 (Assessment Year 2016-17 & 2018-19) Luxmi Hard Coke Mfg. Co., I.T.O., 7, Rani Sati Market, Jharia, Ward 1(1), Vs. Dhanbad-828111 Dhanbad. PAN No. AAAFL 5944 Q Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, Adv. Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 09/01/2025 Date of pronouncement 05/02/2025 O R D E R PER: PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER: 1. Both these appeals preferred by the assessee e…

Vijay Maneklal Bhansali, Mumbai vs. Income Tax Officer-19(3)(5), Mumbai

In the result, the appeal is partly allowed

ITA 1773/MUM/2024[2010-2011]Status: DisposedITAT Mumbai13 Jan 2025AY 2010-2011

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri K. Shivram / Shri Shashi Bekal,ARsFor Respondent: Ms. Nidhi Agarwal (Sr. DR)
Section 143(3)Section 151Section 153CSection 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA 1773/MUM/2024 (A.Y. 2010-11) Vijay Maneklal Bhansali, v/s. Income Tax Officer– 61, Riddhi Apartments, 10th बनाम 19(3)(5), Room No. 305, Khetwadi Back Road, Behind Piramal Chambers,Lalbaugh HN Reliance Hospital, Mumbai 400 013, Khetwadi, Mumbai – 400 004, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABPB1621M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri K. Shivram / Shri Shashi Bekal,ARs Respondent by : Ms. Nidhi Agarwal (Sr. DR) Date of Heari…

Dayal Cotspin Limited, Akola vs. ACIT, Akola Circle, Akola

In the result, appeal filed by the assessee is allowed

ITA 87/NAG/2024[2012-13]Status: DisposedITAT Nagpur12 Dec 2024AY 2012-13

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 132(1)Section 142(1)Section 143Section 143(3)Section 147Section 148Section 154Section 234ASection 68

…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.87/Nag./2024 (Assessment Year : 2012–13) Dayal Cotspin Ltd. New Radhakishan Plots ……………. Appellant Akola 444 001 PAN – AACCD4041K v/s Asstt. Commissioner of Income Tax ……………. Respondent Akola Circle, Akola Assessee by : Shri Kishore P. Dewani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 26/11/2024 Date of Order – 12/12/2024 O R D E R PER K.M. ROY, A.M. This appeal by the assessee is against the impugned order dated 04/01/2024, passed by the learned Commissio…

Sheel Trading Co., Delhi vs. Assistant Commissioner of Income Tax, Central Circle - 13, New Delhi

ITA 1567/DEL/2024[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Ms Madhumita Royassessment Year: 2014-15

Section 132Section 133ASection 148Section 153C

…Sheel Trading 1566 & 1567/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2014-15 Vs. ASSISTANT COMMISSIONER SHEEL TRADING COMPANY, 2612-13, NAYA BAZAR, OF INCOME TAX, CENTRAL DELHI-110006 CIRCLE-13, NEW DELHI PAN :AAOFS9078A (Appellant) (Respondent) Assessment Year: 2013-14 Assessee by Shri Baldev Raj, CA and Shri Manish Upneja, CA Department by Shri Sanjay Kumar, SR, DR Date of hearing 23.10.2024 Date of pronouncement 20.11.2024 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed…

Sheel Trading Co., Delhi vs. Assistant Commissioner of Income Tax, Central Circle - 13, New Delhi

ITA 1566/DEL/2024[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Ms Madhumita Royassessment Year: 2014-15

Section 132Section 133ASection 148Section 153C

…Sheel Trading 1566 & 1567/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2014-15 Vs. ASSISTANT COMMISSIONER SHEEL TRADING COMPANY, 2612-13, NAYA BAZAR, OF INCOME TAX, CENTRAL DELHI-110006 CIRCLE-13, NEW DELHI PAN :AAOFS9078A (Appellant) (Respondent) Assessment Year: 2013-14 Assessee by Shri Baldev Raj, CA and Shri Manish Upneja, CA Department by Shri Sanjay Kumar, SR, DR Date of hearing 23.10.2024 Date of pronouncement 20.11.2024 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed…

Shila Builders & Developers Pvt Ltd, New Delhi vs. ITO Ward - 23(2), New Delhi

Appeal is allowed

ITA 966/DEL/2020[2009-10]Status: DisposedITAT Delhi18 Nov 2024AY 2009-10

Bench: Ms. Madhumita Royshila Builders & Vs. Ito, Ward 23(2) Developers Pvt. Ltd. New Delhi Flat No. 50, Aakshardham Apptt., Pocket-3, Dwarka Sector- 19, New Delhi-110075 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaics0470K Appellant .. Respondent

For Appellant: Sh. Salil Aggarwal, Sr. Adv &For Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(1)Section 143(3)Section 147Section 148Section 151

…P a g e | 1 Shila Builders & Developers Pvt. Ltd. Vs.ITO, Ward 23(2) THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Shila Builders & Vs. ITO, Ward 23(2) Developers Pvt. Ltd. New Delhi Flat No. 50, Aakshardham Apptt., Pocket-3, Dwarka Sector- 19, New Delhi-110075 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAICS0470K Appellant .. Respondent Appellant by : Sh. Salil Aggarwal, Sr. Adv & Sh. Shailesh Gupta, CA Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 22.10.2024 Date of Pronouncement 18.10.2024 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by…

Rewin Ceramics Pvt Ltd, New Delhi vs. ITO Ward - 21(3), New Delhi

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

ITA 4580/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Jul 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER M/s Rewin Ceramic Pvt. Income Tax Officer Ltd. Ward-21(3) A-410, Ansal Chamber-I Vs. New Delhi Bhikaji Cama Place New Delhi PAN:AADCK5934F (Appellant) (Respondent) Assessee by Shri Salil Agarwal, Adv. , Shri Shailesh Gupta, CA & Sh. Madhur Agarwal, Adv. Respondent by Shri Vivek Vardhan, Sr. DR Date of Hearing 21/05/2024 Date of Pronouncement 18/07/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of L…

Kodali Suresh Babu, Labbipet vs. Income Tax Officer Ward (International Taxation), Vijayawada

In the result, appeal of the assessee is allowed

ITA 231/VIZ/2022[2016-17]Status: DisposedITAT Visakhapatnam18 Apr 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T. (It). A. No.231/Viz/2022 (निर्धारण वर्ा/ Assessment Year : 2016-17) Kodali Suresh Babu, Vs. Income Tax Officer, Labbipet. Ward (International Taxation), Pan: Atwpk 8835 C Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुिवधईकीतधरीख/ Date Of Hearing : 26/03/2024 घोर्णधकीतधरीख/Date Of : 18/04/2024 Pronouncement O R D E R Per S. Balakrishnan:

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 147Section 148Section 69

…आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याययक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T. (IT). A. No.231/Viz/2022 (निर्धारण वर्ा/ Assessment Year : 2016-17) Kodali Suresh Babu, Vs. Income Tax Officer, Labbipet. Ward (International Taxation), PAN: ATWPK 8835 C Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri GVN Hari, AR प्रत्यधर्थीकीओ…