Smt. B. Jayalakshmi v. ACIT

96 Taxmann.com 486High Court2018#1714 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 367,368 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, Agra vs. Mahesh Edible Oil Industries Ltd, Delhi

The appeal of the assessee stands partly allowed

ITA 161/AGR/2023[2016-17]Status: DisposedITAT Agra25 Apr 2025AY 2016-17

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 160/AGR/2023[2015-16]Status: DisposedITAT Agra25 Apr 2025AY 2015-16

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 159/AGR/2023[2014-15]Status: DisposedITAT Agra25 Apr 2025AY 2014-15

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…

Mahesh Edible Oil Industries Limited, Delhi vs. Asstt. Commissioner of Income Tax, Agra

The appeal of the assessee stands partly allowed

ITA 119/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…

Mahesh Edible Oil Industries Limited, Delhi vs. Asstt. Commissioner of Income Tax, Agra

The appeal of the assessee stands partly allowed

ITA 118/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…

Mahesh Edible Oil Industries Limited, Delhi vs. Asstt. Commissioner of Income Tax, Agra

The appeal of the assessee stands partly allowed

ITA 116/AGR/2023[2016-17]Status: DisposedITAT Agra25 Apr 2025AY 2016-17

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…

Mahesh Edible Oil Industries Limited, Delhi vs. Asstt. Commissioner of Income Tax, Agra

The appeal of the assessee stands partly allowed

ITA 115/AGR/2023[2015-16]Status: DisposedITAT Agra25 Apr 2025AY 2015-16

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…

Mahesh Edible Oil Industries Limited, Delhi vs. Asstt. Commissioner of Income Tax, Agra

The appeal of the assessee stands partly allowed

ITA 114/AGR/2023[2014-15]Status: DisposedITAT Agra25 Apr 2025AY 2014-15

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…

Mahesh Edible Oil Industries Limited, Delhi vs. Asstt. Commissioner of Income Tax, Agra

The appeal of the assessee stands partly allowed

ITA 113/AGR/2023[2013-14]Status: DisposedITAT Agra25 Apr 2025AY 2013-14

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…

Income Tax Officer-2(2)(2), Firozabad vs. M/S Uma Glass Works, Industrial Estate, Firozabad

Appeal stand dismissed

ITA 429/AGR/2024[2015-16]Status: DisposedITAT Agra23 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.428/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.429/Agr/2024 (िनधा"रणवष" / Assessment Years: 2015-16) Income-Tax Officer बनाम/ M/S Uma Glass Works Ward 2(2)(2), Firozabad. 22, Industrial Estate, Firozabad. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfu-5061-D (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. Cross Objection No.01/Agr/2025 (In Ita Nos. 428/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. Cross Objection No.02/Agr/2025 (In Ita Nos. 429/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) M/S Uma Glass Works Income-Tax Officer, बनाम/ 22, Industrial Estate Ward 2(2)(2), Firozabad. Vs. Firozabad. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfu-5061-D (अपीलाथ"/Appellant) : (""थ" / Respondent) Revenue By : Sh. Sukesh Kumar Jain – Ld. Cit-Dr Assessee By : Sh. Sahib P. Satsangee (Ca) – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Sh. Sahib P. Satsangee (CA) – Ld. ARFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.428/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं. / ITA No.429/Agr/2024 (िनधा"रणवष" / Assessment Years: 2015-16) Income-tax Officer बनाम/ M/s Uma Glass Works Ward 2(2)(2), Firozabad. 22, Industrial Estate, Firozabad. Vs. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACFU-5061-D (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. Cross Objection No.01/Agr/2025 (in ITA Nos. 428/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. Cross Objectio…

Income Tax Officer-2(2)(2), Firozabad vs. M/S Uma Glass Works, Industrial Estate, Firozabd

Appeal stand dismissed

ITA 428/AGR/2024[2014-15]Status: DisposedITAT Agra23 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.428/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.429/Agr/2024 (िनधा"रणवष" / Assessment Years: 2015-16) Income-Tax Officer बनाम/ M/S Uma Glass Works Ward 2(2)(2), Firozabad. 22, Industrial Estate, Firozabad. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfu-5061-D (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. Cross Objection No.01/Agr/2025 (In Ita Nos. 428/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. Cross Objection No.02/Agr/2025 (In Ita Nos. 429/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) M/S Uma Glass Works Income-Tax Officer, बनाम/ 22, Industrial Estate Ward 2(2)(2), Firozabad. Vs. Firozabad. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfu-5061-D (अपीलाथ"/Appellant) : (""थ" / Respondent) Revenue By : Sh. Sukesh Kumar Jain – Ld. Cit-Dr Assessee By : Sh. Sahib P. Satsangee (Ca) – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Sh. Sahib P. Satsangee (CA) – Ld. ARFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.428/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं. / ITA No.429/Agr/2024 (िनधा"रणवष" / Assessment Years: 2015-16) Income-tax Officer बनाम/ M/s Uma Glass Works Ward 2(2)(2), Firozabad. 22, Industrial Estate, Firozabad. Vs. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACFU-5061-D (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. Cross Objection No.01/Agr/2025 (in ITA Nos. 428/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. Cross Objectio…

Pardeep Singh Bhandari, Karampura vs. ITO Ward 41(5) New Delhi, ITO, Delhi

Appeal is allowed

ITA 5206/DEL/2024[2011-12]Status: DisposedITAT Delhi21 Apr 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. V.K. Tulsian, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5206/Del/2024 : Asstt. Year: 2011-12 Pardeep Singh Bhandari, Vs Income Tax Officer, A-140, Karampura, Ward-41(5), Delhi – 110 015 New Delhi (PAN: AJZPB7811N) (APPELLANT) (RESPONDENT) PAN No. AQIPS1923N Assessee by : Sh. V.K. Tulsian, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 21.04.2025 Date of Pronouncement: 21.04.2025 ORDER This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250-2024-25/1068693608(1) dated…

Sohan Singh, Aligarh vs. ITO Ward 1(1), Aligarh

Appeal is allowed

ITA 616/AGR/2018[2009-10]Status: DisposedITAT Agra13 Feb 2025AY 2009-10

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA No. 616/Agr/2018 Assessment Years: 2009-10 Sohan Singh, Village & Post- Vs. Income-tax Officer, Syarol, Block Tappal, Tehsil Khair, Aligarh. Ward 1(1), Aligarh. PAN: IDVPS6043H (Appellant) (Respondent) Assessee by Department by Sh. T.M. Shiv Kumar, Advocate Sh. Shailender Shrivastava, Sr. DR Date of hearing Date of pronouncement 13.02.2025 13.02.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee's appeal for assessment year 2009-10, arise…

Sanjeeva Reddy Talla, Medchal Mandal vs. DCIT., Central Circle-1(3), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1201/HYD/2024[2019-20]Status: DisposedITAT Hyderabad13 Feb 2025AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri C. Maheswar ReddyFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 132Section 142(1)Section 143(3)Section 69A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER ITA No.1201/Hyd/2024 Assessment Year: 2019-20 Sanjeeva Reddy Talla, Puduru Village, Medchal Mandal, Ranga Reddy District. Vs. The Deputy Commissioner of Income Tax, Central Circle – 1(3), Hyderabad. PAN : AMAPT7393R (Appellant) (Respondent) Assessee by: Shri C. Maheswar Reddy Revenue by: Shri Srinath Sadanala, Sr.DR Date of hearing: 12.02.2025 Date of pronouncement: 13.02.2025 ORDER PER LALIET KUMAR, J.M. Thi…

DCIT, Firozabad vs. Uma Glass Works, Firozabad

ITA 150/AGR/2019[2013-14]Status: DisposedITAT Agra12 Feb 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita No. 150 & 151/Agr./2019 (Assessment Year 2013-14) Dcit, Vs. M/S Uma Glass Works Circle-2(2)(1) 22, Industrial Estate, Civil Lines, Dabrai, Nh-2 Firozabad Up 283203 Firozabad – 283205 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacfu5061D Appellant .. Respondent C.O. No.65/Agr./2019 (Assessment Year 2013-14)

For Appellant: Sh. Sahib P Satsangi, CAFor Respondent: Sh. Sukesh Kumar Jain, CIT, DR
Section 1

…P a g e | 1 ITA No.150 &151/Agr/1019 CO 65/Agr/2019 M/s Uma Glass Work IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA No. 150 & 151/Agr./2019 (Assessment Year 2013-14) DCIT, Vs. M/s Uma Glass Works Circle-2(2)(1) 22, Industrial Estate, Civil Lines, Dabrai, NH-2 Firozabad UP 283203 Firozabad – 283205 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACFU5061D Appellant .. Respondent C.O. No.65/Agr./2019 (Assessment Year 2013-14) M/s Uma Glass Works Vs. The DCIT, Circle 2(2)(1) 22, Industrial Estate, Civil Lines, D…

M/S. Merino Industries Limited, Kolkata vs. DCIT, Circle - 12(1), Kolkata

In the result, the appeal of the revenue is hereby dismissed

ITA 292/KOL/2019[2014-15]Status: DisposedITAT Kolkata06 Feb 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A No.174/Kol/2019 Assessment Year: 2014-15 Dcit, Circle-12(1), Kolkata…………………….................................……Revenue Vs. M/S Merino Industries Ltd.…………....................................……...…..…..Assessee 5, Alexandra Court, 60/1, Chowringhee Road, Kolkata – 700020. [Pan: Aaacc9186C] I.T.A No.292/Kol/2019 Assessment Year: 2014-15 M/S Merino Industries Ltd …………………….…….......................…… Assessee 5, Alexandra Court, 60/1, Chowringhee Road, Kolkata – 700020. [Pan: Aaacc9186C] Vs. Dcit, Circle-12(1), Kolkata.…….................................……....…........….. Revenue Appearances By: Shri Shyam Sundar Jha, Ar, Appeared On Behalf Of The Assessee. Shri Prakash Nath Barnwal, Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : December 12, 2024 Date Of Pronouncing The Order : February 06, 2025 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Are Cross-Appeals, One By The Assessee & The Other By The Revenue Against The Common Order Dated 09.10.2018 Of The Commissioner Of Income Tax (Appeals)-4, Kolkata [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since The Facts & Issued Involved In Both The Appeals Are Identical & Both The Appeals Are Arising Out Of The Same

Section 2(22)Section 250Section 801A

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A No.174/Kol/2019 Assessment year: 2014-15 DCIT, Circle-12(1), Kolkata…………………….................................……Revenue vs. M/s Merino Industries Ltd.…………....................................……...…..…..Assessee 5, Alexandra Court, 60/1, Chowringhee Road, Kolkata – 700020. [PAN: AAACC9186C] I.T.A No.292/Kol/2019 Assessment year: 2014-15 M/s Merino Industries Ltd …………………….…….......................…… Assessee 5, Alexandra Court,…

DCIT, Circle - 12(1), Kolkata vs. M/S. Merino Industries Limited, Kolkata

In the result, the appeal of the revenue is hereby dismissed

ITA 174/KOL/2019[2014-15]Status: DisposedITAT Kolkata06 Feb 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Sanjay Awasthi

Section 2(22)Section 250Section 801A

…आयकर अपीलीय अधिकरण, कोलकाता पीठ ', कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A No.174/Kol/2019 & I.T.A No.292/Kol/2019 Assessment year: 2014-15 M/s Merino Industries Ltd DCIT, Circle-12(1), Kolkata....................................................................................................................................................................................................................................Revenue vs. Assessee M/s Merino Industries Ltd. 5, Alexandra Court, 60/1, Chowringhee…

DCIT, Circle-7(1), Delhi vs. Mohit Gujral, Delhi

Appeal is dismissed in above terms

ITA 3899/DEL/2023[2021-22]Status: DisposedITAT Delhi12 Dec 2024AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 3899/Del/2023 : Asstt. Year : 2021-22 Dcit, Vs Mohit Gujral, Circle-7(1), 149-D, Okhla Industrial Estate, New Delhi-110002 S.O. Tehkhand, South East Delhi, New Delhi-110020 (Appellant) (Respondent) Pan No. Aaipg2833M Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Baljeet Kaur, Cit-Dr Date Of Hearing: 05.12.2024 Date Of Pronouncement: 12.12.2024 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2021-22, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1057565161(1) Dated 31.10.2023 In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 119(2)(b)Section 143(3)Section 46A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 3899/Del/2023 : Asstt. Year : 2021-22 DCIT, Vs Mohit Gujral, Circle-7(1), 149-D, Okhla Industrial Estate, New Delhi-110002 S.O. Tehkhand, South East Delhi, New Delhi-110020 (APPELLANT) (RESPONDENT) PAN No. AAIPG2833M Assessee by : Sh. Rajiv Khandelwal, CA Revenue by : Ms. Baljeet Kaur, CIT-DR Date of Hearing: 05.12.2024 Date of Pronouncement: 12.12.2024 ORDER Per Satbeer Singh Godara, Judicial Member: This Revenue’s appeal for Assessment Year 2021-22, ar…

The ITO, Trivandrum vs. Shri.Xavi Mano Mathews, Trivandrum

Appeal is dismissed in above terms

ITA 26/COCH/2017[2008-09]Status: DisposedITAT Cochin07 Nov 2024AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Suresh Kumar, C.AFor Respondent: Shri Dr. S. Pandian, CIT-DR
Section 143(3)Section 2(22)(e)Section 68

…hat the Revenue could hardly dispute that the CIT(A) has precisely acted on the basis of the Assessing Officer’s remand report only whilst deciding the corresponding issue(s) in assessee’sfavour. Faced with this situation, we quote CIT vs. D.M. Purnesh [2020] 426 ITR 169 (Kar.); Smt. B. Jayalakshmi vs. ACIT [2018] 91 taxmann.com 486 (Mad.) to conclude that once the learned assessing authority has itself accepted the assessee’s corresponding claim(s) in above terms, the Revenue could hardly be held to as an aggrieved party against the CIT(A)’s action deleting the impugned addition(s). Ordered accordingly. 5. This…

DCIT Central Circle-6, Ara Centre vs. Archohm Consults Private Limited, Anand Lok

In the result, the appeal of the revenue is dismissed

ITA 2/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Oct 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Archohm Consults Pvt Ltd, Central Circle-6, Anand Lok, New Delhi Ara Centre, Delhi (Appellant) (Respondent) Pan:Aacca6996Q

For Appellant: Shri R. S. Singhvi,CAFor Respondent: Shri Sanjay Kumar, CIT DR
Section 144Section 14ASection 37(1)Section 68Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DCIT, Vs. Archohm Consults Pvt Ltd, Central Circle-6, Anand Lok, New Delhi ARA Centre, Delhi (Appellant) (Respondent) PAN:AACCA6996Q Assessee by : Shri R. S. Singhvi,CA Shri Rajat Garg, CA Shri Satyajeet Goel, CA Revenue by: Shri Sanjay Kumar, CIT DR Date of Hearing 01/10/2024 Date of pronouncement 11/10/2024 O R D E R PER M. BALAGANESH, A. M.: The appeal in ITA No.2/Del/2024 for AY 2017-18, arises out of the 1. order of the Commissioner of Income Tax (Appeals)-24, New Delh…