Smt. B. Jayalakshmi v. ACIT

96 Taxmann.com 486High Court2018#1734 most cited

What is Smt. B. Jayalakshmi v. ACIT authority for?

When an Assessing Officer (AO) submits a favourable remand report in response to the CIT(A)'s direction for further inquiry, the Revenue is bound by this report and cannot be treated as an aggrieved party to challenge the additions. The CIT(A) must consider such a report when deciding the appeal.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Smt. B. Jayalakshmi v. ACIT · Jayalakshmi ACIT · favourable remand report binding · Assessing Officer remand report · Revenue aggrieved party · CIT(A) powers · Section 250(4) · binding nature of remand report · CIT(A) bound by AO report · remand report supporting assessee · D. M. Purnesh

Also reported as

426 ITR 169

Sections most often in play

Section 153ASection 69ASection 132(4)Section 143(3)Section 147Section 68Section 132Section 37(1)

Issues it is cited on

cash found during searchsection 142abeneficial ownerdumb documentssection 69bon-moneyrejection of books of accountsection 44ainterest u/s 234asection 44adsection 132(1)section 2(22)

Judgments citing Smt. B. Jayalakshmi v. ACIT

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

ITA 971/CHNY/2025[2019-20]Status: DisposedITAT Chennai05 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri Hitesh, Advocate for Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.968, 969, 970 & 971/Chny/2025 िनधा+रण…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

ITA 970/CHNY/2025[2018-19]Status: DisposedITAT Chennai05 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri Hitesh, Advocate for Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.968, 969, 970 & 971/Chny/2025 िनधा+रण…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

ITA 969/CHNY/2025[2017-18]Status: DisposedITAT Chennai05 Dec 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri Hitesh, Advocate for Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.968, 969, 970 & 971/Chny/2025 िनधा+रण…

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. SINGHVI LICKMI CHAND, VELLORE

In the result, all the appeals of the assessee as well as Revenue

ITA 968/CHNY/2025[2016-17]Status: DisposedITAT Chennai05 Dec 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri Hitesh, Advocate for Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.968, 969, 970 & 971/Chny/2025 िनधा+रण…

SINGHVI LICKMI CHAND,AMBUR vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

ITA 647/CHNY/2025[2019-20]Status: DisposedITAT Chennai05 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri Hitesh, Advocate for Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.968, 969, 970 & 971/Chny/2025 िनधा+रण…

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

ITA 646/CHNY/2025[2018-19]Status: DisposedITAT Chennai05 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri Hitesh, Advocate for Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.968, 969, 970 & 971/Chny/2025 िनधा+रण…

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

ITA 645/CHNY/2025[2017-18]Status: DisposedITAT Chennai05 Dec 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri Hitesh, Advocate for Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.968, 969, 970 & 971/Chny/2025 िनधा+रण…

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE.3(2), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

ITA 644/CHNY/2025[2016-17]Status: DisposedITAT Chennai05 Dec 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri Hitesh, Advocate for Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.968, 969, 970 & 971/Chny/2025 िनधा+रण…

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the appeals of the assessee as well as Revenue

ITA 643/CHNY/2025[2015-16]Status: DisposedITAT Chennai05 Dec 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri Hitesh, Advocate for Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.643, 644, 645, 646 & 647/Chny/2025 िनधा+रण वष+ /Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 Shri Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.968, 969, 970 & 971/Chny/2025 िनधा+रण…

DINESH KUMAR,ROHTAK vs. ITO WARD 1, SONEPAT

Appeal is allowed

ITA 6764/DEL/2025[2012-13]Status: DisposedITAT Delhi28 Nov 2025AY 2012-13

Bench: Shri Satbeer Singh Godaraassessment Year: 2012-13

Section 147

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2012-13 Dinesh Kumar, Vs Income Tax Officer, S/o Kanhya Lal, H. No. 11/3, Ward Ward-1, Delhi. No. 10, Dr. Bishamber Lal Wali Gali, Gohana, Sonepat-131301. PAN: BAVPK 1674 C APPELLANT RESPONDENT Assessee represented by Ms. Mansi Jain, Adv. & Sh. Siddharth Bajaj, Adv. Department represented by Shri Manoj Kumar, Sr. DR Date of hearing 27.11.2025 Date of pronouncement 27.11.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal ITA no. 6764/Del/ /2025 for assessment yea…

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the five appeals filed by the assessee are

ITA 642/CHNY/2025[2014-15]Status: DisposedITAT Chennai25 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.638, 639, 640, 641 & 642/Chny/2025 िनधा?रण वष? /Assessment Years: 2009-10, 2010-11, 2012-13, 2013-14 & 2014-15 Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.638, 639, 640, 641 & 642/Chny/2025 िनधा?रण वष? /Assessment Years: 2009-10, 2010-11, 2012-13, 2013-14 & 2014-15 Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri D. Anand, Advocate KLथ" की…

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the five appeals filed by the assessee are

ITA 641/CHNY/2025[2013-14]Status: DisposedITAT Chennai25 Nov 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.638, 639, 640, 641 & 642/Chny/2025 िनधा?रण वष? /Assessment Years: 2009-10, 2010-11, 2012-13, 2013-14 & 2014-15 Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.638, 639, 640, 641 & 642/Chny/2025 िनधा?रण वष? /Assessment Years: 2009-10, 2010-11, 2012-13, 2013-14 & 2014-15 Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri D. Anand, Advocate KLथ" की…

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3),, CHENNAI

In the result, all the five appeals filed by the assessee are

ITA 640/CHNY/2025[2012-13]Status: DisposedITAT Chennai25 Nov 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.638, 639, 640, 641 & 642/Chny/2025 िनधा?रण वष? /Assessment Years: 2009-10, 2010-11, 2012-13, 2013-14 & 2014-15 Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.638, 639, 640, 641 & 642/Chny/2025 िनधा?रण वष? /Assessment Years: 2009-10, 2010-11, 2012-13, 2013-14 & 2014-15 Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri D. Anand, Advocate KLथ" की…

SHRI SIGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the five appeals filed by the assessee are

ITA 639/CHNY/2025[2010-11]Status: DisposedITAT Chennai25 Nov 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.638, 639, 640, 641 & 642/Chny/2025 िनधा?रण वष? /Assessment Years: 2009-10, 2010-11, 2012-13, 2013-14 & 2014-15 Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.638, 639, 640, 641 & 642/Chny/2025 िनधा?रण वष? /Assessment Years: 2009-10, 2010-11, 2012-13, 2013-14 & 2014-15 Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri D. Anand, Advocate KLथ" की…

SHRI SINGHVI LICKMI CHAND,AMBUR vs. DCIT, CENTRAL CIRCLE-3(3), CHENNAI

In the result, all the five appeals filed by the assessee are

ITA 638/CHNY/2025[2009-10]Status: DisposedITAT Chennai25 Nov 2025AY 2009-10

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.638, 639, 640, 641 & 642/Chny/2025 िनधा?रण वष? /Assessment Years: 2009-10, 2010-11, 2012-13, 2013-14 & 2014-15 Singvi Lickmi Chand, The Dy. Commissioner Of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), Pan: Aaapl 6736A Chennai.

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri Bipin C.N, CIT
Section 153ASection 69A

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद! एवं "ी जगदीश, लेखा सद! के सम( BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.638, 639, 640, 641 & 642/Chny/2025 िनधा?रण वष? /Assessment Years: 2009-10, 2010-11, 2012-13, 2013-14 & 2014-15 Singvi Lickmi Chand, The Dy. Commissioner of No.3, Kasi Chetty Street, Vs. Income Tax, Ambur – 635 803. Central Circle-3(3), PAN: AAAPL 6736A Chennai. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri D. Anand, Advocate KLथ" की…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27 NEW DELHI, JHANDEWALAN EXTN vs. THE GREAT GETSBY CLUB OF INDIA, NEW DELHI

Appeal is dismissed

ITA 5227/DEL/2024[2016-17]Status: DisposedITAT Delhi16 May 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2016-17 Dcit, Vs. The Great Getsby Club Of India, Circle-27, Club Avenue, I.P. Extension, New Delhi Institutional Complex, Mandawali, Fazalpur Nh 24, New Delhi Pan :Aaatt3926G (Appellant) (Respondent)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 DCIT, Vs. The Great Getsby Club of India, Circle-27, Club Avenue, I.P. Extension, New Delhi Institutional Complex, Mandawali, Fazalpur NH 24, New Delhi PAN :AAATT3926G (Appellant) (Respondent) Assessee by Sh. Kapil Goel, Adv. Department by Sh. Sumer Singh Meena, CIT(DR) Date of hearing 01.05.2025 Date of pronouncement 16.05.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2016-17, arises against t…

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue’s appeal is dismissed

ITA 176/NAG/2016[2011-12]Status: DisposedITAT Nagpur15 May 2025AY 2011-12

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

For Appellant: Shri Sachin V. LuthraFor Respondent: Harshad S. Vengurlekar
Section 10(34)Section 10(35)Section 132Section 139(1)Section 143(3)Section 153ASection 24

…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.176/Nag./2016 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(2), Nagpur v/s Shree Agarwal Finance India Pvt. Ltd. 216, Devi Kripa Society ……………. Respondent Wardhaman Nagar, Nagpur 440 008 PAN – AABCA4981E Assessee by : Shri Sachin V. Luthra Revenue by : Harshad S. Vengurlekar Date of Hearing – 14/05/2025 Date of Order – 15/05/2025 O R D E R PER K.M. ROY, A.M. The instant appeal by the Revenue is emanating from the impugn…

EXCEL INFOTECH LIMITES,DELHI vs. ACIT, CENRAL CIRCLE-30, NEW DELHI

Appeal is allowed

ITA 1065/DEL/2020[2009-10]Status: DisposedITAT Delhi28 Apr 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 1065/Del/2020 : Asstt. Year : 2009-10 Excel Infotech Ltd., Vs Acit, Sachin Saxena & Co., Central Circle-30, Office No. 101 & 102, 1St Floor, A-1, New Delhi-110055 Madhuban Tower, Veer Savarkar Block, Shakarpur, Delhi-110092 (Appellant) (Respondent) Pan No. Aaace2098K Assessee By : Sh. S. Krishnan, Adv. & Sh. Harshit Chauhan, Adv. Revenue By : Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing: 07.04.2025 Date Of Pronouncement: 28.04.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2009-10, Arises Against The Cit(A)-30, New Delhi’S In Case No. 161/16- 17/2595 Dated 04.09.2019, In Proceedings U/S 147/143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. S. Krishnan, Adv. &For Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 143(3)Section 147Section 148Section 153ASection 271(1)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1065/Del/2020 : Asstt. Year : 2009-10 Excel Infotech Ltd., Vs ACIT, Sachin Saxena & Co., Central Circle-30, Office no. 101 & 102, 1st Floor, A-1, New Delhi-110055 Madhuban Tower, Veer Savarkar Block, Shakarpur, Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AAACE2098K Assessee by : Sh. S. Krishnan, Adv. & Sh. Harshit Chauhan, Adv. Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 07.04.2025 Date of Pronouncement: 28.04.2025 ORDER Per Satb…

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 164/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…being so, the impugned purchases as made from these entities could not be held to be bogus purchases in the absence of any other corroboration thereof. We also quote the decision of Hon’ble High Court of Madras in the case Smt. B. Jayalakshmi Vs. ACIT (2018) 96 Taxmann.com 486 (Mad.) holding that the revenue could hardly be held as an aggrieved party in such instance of the Assessing Officer’s favorable remand report supporting the assessee’s case. The Ld. CIT(A) has observed that the raw material purchased during the year were not commensurate with the payments made to these suppliers. This observation is clear…

DEPUTY COMMISSIONER OF INCOME TAX, AGRA vs. MAHESH EDIBLE OIL INDUSTRIES LTD, DELHI

The appeal of the assessee stands partly allowed

ITA 163/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…being so, the impugned purchases as made from these entities could not be held to be bogus purchases in the absence of any other corroboration thereof. We also quote the decision of Hon’ble High Court of Madras in the case Smt. B. Jayalakshmi Vs. ACIT (2018) 96 Taxmann.com 486 (Mad.) holding that the revenue could hardly be held as an aggrieved party in such instance of the Assessing Officer’s favorable remand report supporting the assessee’s case. The Ld. CIT(A) has observed that the raw material purchased during the year were not commensurate with the payments made to these suppliers. This observation is clear…

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