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

ACIT 32 1 Mumbai, Mumbai vs. Raj Romell Realtors, Mumbai

Appeal is partly allowed for statistical purposes in above terms

ITA 1772/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 Jul 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Girish Agrawal

For Appellant: Shri Nitesh JoshiFor Respondent: Smt. Mahita Nair, Sr. DR
Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA.No.1772/Mum./2024 Assessment Year 2018-2019 The ACIT-32(1), Raj Romell Relators, 202, 2nd Floor, 101,B-Wing, Gharkul CHS Kautilya Bhawan, BKC, Limited, Azad Road, VileParle Mumbai – 400 051 vs. East, Mumbai – 400 057. Maharashtra. Maharashtra. PAN AAPFR2973N (Appellant) (Respondent) For Revenue : Smt. Mahita Nair, Sr. DR For Assessee : Shri Nitesh Joshi Date of Hearing : 11.07.2024 Date of Pronouncement : 22.07.2024 ORDER PER SATBEER SINGH GODARA, J.M. Th…

ACIT, Central Circle, Ghaziabad vs. Karanvir Bajaj, Ghaziabad

In the result, both the appeal of the revenue and cross objections of the assessee are dismissed

ITA 1942/DEL/2023[2018-19]Status: DisposedITAT Delhi22 May 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumaracit, Vs. Karanvir Bajaj, Central Circle, House No. 21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgwpb8463K Co No. 82/Del/2023 (In Ita No. 1942/Del/2023) (Assessment Year: 2018-19) Karanvir Bajaj, Vs. Acit, House No. 21, Central Circle, Sector-5, Ghaziabad Raj Nagar, Ghaziabad (Appellant) (Respondent) Pan:Bgwpb8463K

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Ms. Anu Krishna Aggarwal, CIT DR
Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ACIT, Vs. Karanvir Bajaj, Central Circle, House No. 21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad (Appellant) (Respondent) PAN:BGWPB8463K CO No. 82/Del/2023 (In ITA No. 1942/Del/2023) (Assessment Year: 2018-19) Karanvir Bajaj, Vs. ACIT, House No. 21, Central Circle, Sector-5, Ghaziabad Raj Nagar, Ghaziabad (Appellant) (Respondent) PAN:BGWPB8463K Assessee by : Shri Somil Agarwal, Adv Revenue by: Ms. Anu Krishna Aggarwal, CIT DR Date of Hearing 13/05/2024 Date of pronouncement…

Income-Tax Officer, Ward, Kudal vs. Shri Rajendra Dewoo Naik, Sindhudurg

Appeal is dismissed in above terms

ITA 751/PUN/2022[2013-14]Status: DisposedITAT Pune25 May 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Satya Prakash SinghFor Respondent: Shri Shashank Deogadkar
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.751/PUN./2022 Assessment Year 2013-2014 The Income Tax Officer, Shri Rajendra Dewoo Naik, Ward Kudal, Kinale, Kavthani, Tal – 940, MIDC Corner, Sawantwadi Gawaldev Wadi, Vengurla Dist. Sindhudurg. vs. Road, Kudal Dist. PIN – 416 514 Sindhudurg – 416 550 Maharashtra. Maharashtra. (Appellant) (Respondent) For Revenue : Shri Shashank Deogadkar For Assessee : Shri Satya Prakash Singh Date of Hearing : 24.05.2023 Date of Pronouncement : 25.05.2023 ORDER PER…

ACIT 22 (3), Mumbai vs. M/S Rukhana Enterprises, Mumbai

In the result, the appeals of the revenue stand dismissed

ITA 6508/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Aby T Varkey & Shri Amarjit Singhita Nos. 6505 & 6508/Mum/2019 (A.Ys.2009-10 & 2012-13) Acit-22(3) Vs. M/S Rukhana Enterprises 305, 3Rd Floor, Piramal Centrum House, 8Th Floor Chambers, Lal Baug, Kalina, Santacruz (East), Parel, Mumbai – 400 012 Mumbai – 400 055 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacfr6072M Appellant .. Respondent Appellant By : Smt. Mahita Nair Respondent By : Shri Bhupendra Shah Date Of Hearing 13.01.2023 Date Of Pronouncement 31.03.2023 आदेश / O R D E R Per Amarjit Singh (Am): These Two Appeals Filed By The Revenue Are Directed Against The Common Order Of Cit(A)-34, Mumbai, Dated 11.07.2019. Since Common Issue On Identical Facts Are Involved In These Two Appeals Filed By The Revenue, Therefore, These Appeals Are Adjudicated Together By Taking Ita No. 6505/Mum/2019 As Lead Case & Its Finding Will Be Applied To Ita No. 6508/Mum/2019 Mutatis Mutandis. 1. On The Facts & In The Circumstances Of The Case & In Law, The Cit(A) Erred In Deleting The Addition Of Rs.3,26,00,000/-Made On Bogus & Non Genuine Loan & The Proportionate Disallowance Of Interest Of Rs.21,96,699/- On The Said Loan Ignoring The Fact That The Assessee Completely Failed In Substantiating The Loan The Loan Taken From The Parties Who Are Involved In Providing Accommodation Entries Only.

For Appellant: Smt. Mahita NairFor Respondent: Shri Bhupendra Shah
Section 147Section 148Section 68

…P a g e | 1 2 Appeals ACIT-22(3) Vs. M/s Rukhana Enterprises IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 6505 & 6508/Mum/2019 (A.Ys.2009-10 & 2012-13) ACIT-22(3) Vs. M/s Rukhana Enterprises 305, 3rd Floor, Piramal Centrum House, 8th Floor Chambers, Lal Baug, Kalina, Santacruz (East), Parel, Mumbai – 400 012 Mumbai – 400 055 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACFR6072M Appellant .. Respondent Appellant by : Smt. Mahita Nair Respondent by : Shri Bhupendra Shah Date of Hearing 13.01.2023 Date of Pronounce…

ACIT 22 (3), Mumbai vs. M/S Rukhana Enterprises, Mumbai

In the result, the appeals of the revenue stand dismissed

ITA 6505/MUM/2019[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Bench: Shri Aby T Varkey & Shri Amarjit Singhita Nos. 6505 & 6508/Mum/2019 (A.Ys.2009-10 & 2012-13) Acit-22(3) Vs. M/S Rukhana Enterprises 305, 3Rd Floor, Piramal Centrum House, 8Th Floor Chambers, Lal Baug, Kalina, Santacruz (East), Parel, Mumbai – 400 012 Mumbai – 400 055 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacfr6072M Appellant .. Respondent Appellant By : Smt. Mahita Nair Respondent By : Shri Bhupendra Shah Date Of Hearing 13.01.2023 Date Of Pronouncement 31.03.2023 आदेश / O R D E R Per Amarjit Singh (Am): These Two Appeals Filed By The Revenue Are Directed Against The Common Order Of Cit(A)-34, Mumbai, Dated 11.07.2019. Since Common Issue On Identical Facts Are Involved In These Two Appeals Filed By The Revenue, Therefore, These Appeals Are Adjudicated Together By Taking Ita No. 6505/Mum/2019 As Lead Case & Its Finding Will Be Applied To Ita No. 6508/Mum/2019 Mutatis Mutandis. 1. On The Facts & In The Circumstances Of The Case & In Law, The Cit(A) Erred In Deleting The Addition Of Rs.3,26,00,000/-Made On Bogus & Non Genuine Loan & The Proportionate Disallowance Of Interest Of Rs.21,96,699/- On The Said Loan Ignoring The Fact That The Assessee Completely Failed In Substantiating The Loan The Loan Taken From The Parties Who Are Involved In Providing Accommodation Entries Only.

For Appellant: Smt. Mahita NairFor Respondent: Shri Bhupendra Shah
Section 147Section 148Section 68

…P a g e | 1 2 Appeals ACIT-22(3) Vs. M/s Rukhana Enterprises IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 6505 & 6508/Mum/2019 (A.Ys.2009-10 & 2012-13) ACIT-22(3) Vs. M/s Rukhana Enterprises 305, 3rd Floor, Piramal Centrum House, 8th Floor Chambers, Lal Baug, Kalina, Santacruz (East), Parel, Mumbai – 400 012 Mumbai – 400 055 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACFR6072M Appellant .. Respondent Appellant by : Smt. Mahita Nair Respondent by : Shri Bhupendra Shah Date of Hearing 13.01.2023 Date of Pronounce…

ITO Ward-1, Latur vs. Shri Mangesh Sidramppa Malang, Latur

Appeal is dismissed in above terms

ITA 1892/PUN/2019[2013-14]Status: DisposedITAT Pune06 Dec 2022AY 2013-14

Bench: Shri S.S. Godara & G.D. Padmahshaliassessment Year : 2013-14

For Appellant: None
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND G.D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2013-14 Income Tax Officer, Vs. Mangesh Sidramappa Malang, Ward-1, Latur C/o. Malang Construction, 11, LIC Colony, Ring Road, Latur – 413512 PAN : ANPPM0495D Appellant Respondent Assessee by : None Revenue by Shri Ramnath Murkunde : Date of hearing : 29-11-2022 Date of pronouncement : 06-12-2022 आदेश / ORDER PER S.S. GODARA, JM : This Revenue’s appeal for AY 2013-14 arises against the CIT(A)-I, Aurangabad’s order dated 04.09.2019 passed in case No. ABD/CI…

ITO, Ward - 5(4), Kolkata vs. M/S. Basil Tracom Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue stands dismissed

ITA 1888/KOL/2018[2009-10]Status: DisposedITAT Kolkata24 Nov 2022AY 2009-10

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.1888/Kol/2018 Assessment Year: 2009-10 Ito, Ward-5(4), Kolkata...…..………....……........…...…...…..….....Appellant Vs. M/S Basil Tracom Pvt. Ltd..…………….........…..................….……Respondent 42/1, B.B. Ganguly Street, Kolkata-700012. [Pan: Aabcb1880H] Appearances By: Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Appellant. Shri Manish Tiwari, Fca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 15, 2022 Date Of Pronouncing The Order : November 24, 2022

Section 144Section 14ASection 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.1888/Kol/2018 Assessment Year: 2009-10 ITO, Ward-5(4), Kolkata...…..………....……........…...…...…..….....Appellant vs. M/s Basil Tracom Pvt. Ltd..…………….........…..................….……Respondent 42/1, B.B. Ganguly Street, Kolkata-700012. [PAN: AABCB1880H] Appearances by: Shri G. Hukugha Sema, CIT, appeared on behalf of the appellant. Shri Manish Tiwari, FCA, appe…

The ACIT, Kochi vs. M/S.Jomer Properties & Investments P. Ltd, Kochi

The appeal stands dismissed

ITA 381/COCH/2017[2011-12]Status: DisposedITAT Cochin09 Nov 2022AY 2011-12
For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi (Addl.CIT) – Ld. DR
Section 143(3)

…आयकर अपीलीय अिधकरण, कोचीन पीठ, कोचीन म"। IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN माननीय "ी सतबीर िसंह गोदारा, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI SATBEER SINGH GODARA, J.M AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, A.M आयकर अपील सं./ ITA No.381/Coch/2017 (िनधा"रण वष" / Assessment Year: 2011-12) ACIT Jomer Properties and Investments Pvt. Ltd. बनाम/ Corporate Circle-1(2), Jomer Arcade, Chittor Road, Vs. Kochi. Kochi – 682 016. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACJ-5944-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : None ""…

DCIT, Circle- 5, Pune vs. Shri Ameetsingh A Rajpal, Pune

Appeals are dismissed in above terms

ITA 69/PUN/2021[2008-09]Status: DisposedITAT Pune15 Jul 2022AY 2008-09
For Appellant: Shri S.P. WalimbeFor Respondent: Shri Suhas P. Bora
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 68 to 70/PUN/2021 A.Y. 2007-08 to 2009-10 The Dy. CIT Cir. 5, Appellant Vs. Shri Ameetsingh A. Rajpal 9 Eden Villa 479 Rasta Peth, PUNE – 411 011. PAN; AAQPR 3148 E Respondent Appellant by : Shri S.P. Walimbe Respondent : Shri Suhas P. Bora Date of Hearing : 30-06-2022 Date of Pronouncement : 15-07-2022 ORDER PER S.S. GODARA, JM : These Revenue’s three appeals for A.Y. 2007-08 to 2009-10 arise against the CIT(A)-8 Pune’s common order dated 28-08-2020 passed in case No.PN/CIT(A)-8/ITO Ward 7(2)/233, 234…

DCIT, Circle- 5, Pune vs. Shri Ameetsingh A Rajpal, Pune

Appeals are dismissed in above terms

ITA 70/PUN/2021[2009-10]Status: DisposedITAT Pune15 Jul 2022AY 2009-10
For Appellant: Shri S.P. WalimbeFor Respondent: Shri Suhas P. Bora
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 68 to 70/PUN/2021 A.Y. 2007-08 to 2009-10 The Dy. CIT Cir. 5, Appellant Vs. Shri Ameetsingh A. Rajpal 9 Eden Villa 479 Rasta Peth, PUNE – 411 011. PAN; AAQPR 3148 E Respondent Appellant by : Shri S.P. Walimbe Respondent : Shri Suhas P. Bora Date of Hearing : 30-06-2022 Date of Pronouncement : 15-07-2022 ORDER PER S.S. GODARA, JM : These Revenue’s three appeals for A.Y. 2007-08 to 2009-10 arise against the CIT(A)-8 Pune’s common order dated 28-08-2020 passed in case No.PN/CIT(A)-8/ITO Ward 7(2)/233, 234…

DCIT, Circle- 5, Pune vs. Shri Ameetsingh A Rajpal, Pune

Appeals are dismissed in above terms

ITA 68/PUN/2021[2007-08]Status: DisposedITAT Pune15 Jul 2022AY 2007-08
For Appellant: Shri S.P. WalimbeFor Respondent: Shri Suhas P. Bora
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 68 to 70/PUN/2021 A.Y. 2007-08 to 2009-10 The Dy. CIT Cir. 5, Appellant Vs. Shri Ameetsingh A. Rajpal 9 Eden Villa 479 Rasta Peth, PUNE – 411 011. PAN; AAQPR 3148 E Respondent Appellant by : Shri S.P. Walimbe Respondent : Shri Suhas P. Bora Date of Hearing : 30-06-2022 Date of Pronouncement : 15-07-2022 ORDER PER S.S. GODARA, JM : These Revenue’s three appeals for A.Y. 2007-08 to 2009-10 arise against the CIT(A)-8 Pune’s common order dated 28-08-2020 passed in case No.PN/CIT(A)-8/ITO Ward 7(2)/233, 234…

Income Tax Officer, Ward-3(3), Hyderabad vs. Southend Projects & Foundations Private Limited, Hyderabad

Appeal is dismissed

ITA 1720/HYD/2018[2010-11]Status: DisposedITAT Hyderabad27 Oct 2021AY 2010-11

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri M. ChandramouleeswaraFor Respondent: Shri Y.V.S.T. Sai, CIT-DR
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.1720/Hyd/2018 A.Y. 2010-11 Income Tax Officer, VS. Southend Projects and Ward-3(3), Foundations Pvt Ltd., Hyderabad. Hyderabad. PAN: AAICS 9638 R (Appellant) (Respondent) Assessee by: Shri M. Chandramouleeswara Rao for A. Srinivas Revenue by: Shri Y.V.S.T. Sai, CIT-DR Date of hearing: 07/10/2021 Date of pronouncement: 27/10/2021 ORDER PER S.S. GODARA, J.M: 1. This appeal is filed by the Revenue against the order of the Ld. CI…

Income Tax Officer, Ward-15(3), Hyderabad vs. Ramanalal Gudivada, Hyderabad

Appeal is dismissed in above terms

ITA 178/HYD/2020[2016-17]Status: DisposedITAT Hyderabad05 Oct 2021AY 2016-17

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 133ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 178/HYD/2020 Assessment Year: 2016-17 Income Tax Officer, Shri Ramanalal Gudivada, Ward-15(3), Vs HYDERABAD HYDERABAD [PAN: ACWPG4404E] (Appellant) (Respondent) For Revenue : Shri Rohit Mujumdar, DR For Assessee : Shri S. Rama Rao, AR Date of Hearing : 31-08-2021 Date of Pronouncement : 06-10-2021 O R D E R PER S.S.GODARA, J.M. : This Revenue’s appeal for AY.2016-17 arises from the CIT(A)-7, Hyderabad’s order dated…

Asst.Commissioner of Income Tax (Exemptions), Hyderabad vs. Nalgonda Diocese Society, Nalgonda

Appeal is dismissed

ITA 2063/HYD/2017[2011-12]Status: DisposedITAT Hyderabad23 Sept 2021AY 2011-12

Bench: Shri A. Mohan Alakamony, A.M. & Shri S.S.Godara, J.M.

For Appellant: Shri S. Rama RaoFor Respondent: Shri M. Muralidhar, DR
Section 11Section 12ASection 143(3)Section 2(47)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI A. MOHAN ALAKAMONY, A.M. AND SHRI S.S.GODARA, J.M. I.T.A. No. 2063/HYD/2017 Assessment Year: 2011-12 Asst.Commissioner Nalgonda Diocese Society, of Income Tax, Vs Nalgonda (Exemptions), HYDERABAD [PAN: AAAAN1189Q] (Appellant) (Respondent) For Revenue : Shri M. Muralidhar, DR For Assessee : Shri S. Rama Rao Date of Hearing : 02.09.2021 Date of Pronouncement : 22 .09.2021 O R D E R PER S.S.GODARA, J.M. : This Revenue’s appeal for AY.2011-12 arises from the CIT(A)-9, Hyderabad’s order dated 31.08.2017 pas…

Dy. Commissioner of Income Tax, Circle-3(1), Hyderabad vs. Saket Engineers Private Limited, Hyderabad

Appeal is allowed in above terms

ITA 2101/HYD/2018[2014-15]Status: DisposedITAT Hyderabad15 Sept 2021AY 2014-15

Bench: Shri S.S. Godara & Shri L.P. Sahuthe Dy. Commissioner Of Income Tax, Circle – 3(1), Hyderabad. ....Appellant.

For Appellant: Smt. Amisha S. Gupt - DRFor Respondent: Shri P. Jitendra Kumar, AR
Section 143(3)Section 154Section 192

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH : HYDERABAD (Through Virtual Hearing) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER The Dy. Commissioner of Income Tax, Circle – 3(1), Hyderabad. ....Appellant. Vs. M/s. Saket Engineers Private Limited, #207, 2nd Floor, Ashoka Bhoopal Chambers, SP Road, Begumpet, Hyderabad. PAN : AAFCS3079K. …..Respondent. Appellant by : Smt. Amisha S. Gupt - DR Respondent by : Shri P. Jitendra Kumar, AR. Date of Hearing : 27.08.2021 Date of Pronouncement : 15.09.2021 O R D E R PER S.S. GODARA, J.M. : This Revenue’s appeal for A.Y.…

The Asstt. Commissioner of Income Tax, Vapi Circle, Vapi vs. M/S. Western India Costruction, Daman

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 3509/AHD/2016[2011-12]Status: DisposedITAT Surat22 Jun 2021AY 2011-12
For Appellant: Shri Rajesh Upadhyay, ARFor Respondent: Shri O. P. Vaishnav, CIT(DR)
Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.3509/AHD/2016 ("नधा"रणवष" / Assessment Years: (2011-12) (Virtual Court Hearing) The ACIT, Vapi Circle, Vs. M/s. Western India Construction, Vapi. 402, Trishul Apartment, Tin Batti, Nani Daman, UT of Daman -396191. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAFW2117L (Assessee) (Respondent) Assessee by : Shri Rajesh Upadhyay, AR Revenue by : Shri O. P. Vaishnav, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 25/05/2021 घोषणाक"तार"ख/Date of Pronouncement : 28/06/2021 आदेश / O R D E R PER DR. A. L. SAINI…

Indukuri Vara Prasad Raju, Hyderabad vs. Income Tax Officer, Ward-11(3), Hyderabad

Appeal is partly allowed in above terms

ITA 1564/HYD/2019[2011-12]Status: DisposedITAT Hyderabad11 Jun 2021AY 2011-12

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shri B. Shanthi Kumar, AdvFor Respondent: Shri Rohit Mujumdar, CIT, D.R
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES : BENCH “B” HYDERABAD (Through Video Conference) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 1564/Hyd./2019 Assessment Year : 2011-12 Shri Indukuri Vara Prasad Raju vs. ITO, Ward - 11 (3) Hyderabad Hyderabad [PAN: AAFHV9455B] (Appellant) (Respondent) For Assessee: Shri B. Shanthi Kumar, Adv. For Revenue: Shri Rohit Mujumdar, CIT, D.R. Date of Hearing : 07/04/2021 Date of Pronouncement : 11 /06/2021 O R D E R PER S.S. GODARA, J.M. This asessee’s appeal for AY 2011-12 arises from CIT(A)-1 Hyderabad’s o…

Jt. Commissioner of Income Tax(OSD), Range-1, Hyderabad vs. Andhra Pradesh State Road Transport Corporation, Hyderabad

Appeal is dismissed

ITA 882/HYD/2018[2012-13]Status: DisposedITAT Hyderabad11 Jun 2021AY 2012-13

Bench: Shri S.S. Godara & Shri L.P. Sahuassessment Year: 2012-13 Jcit (Osd) Range - 1 Vs. Andhra Pradesh State Road Hyderabad. Transport Corporation, [Apsrtc] Hyderabad. [Pan – Aagfaa3527J] (Appellant) (Respondent) Revenue By: Shri Yvst Sai, Cit, Dr Assessee By: None Date Of Hearing: 08/04/2021 Date Of Pronouncement: 11 /06/2021 O R D E R Per S.S. Godara, Jm: This Revenue’S Appeal For Ay 2012-13 Arises Against The Cit(A) - 1, Hyderabad’S Order Dated 15.12.2017 Passed In Case No 0170/2017- 18 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 ; In Short “The Act”.

For Appellant: NoneFor Respondent: Shri YVST Sai, CIT, DR
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2012-13 JCIT (OSD) Range - 1 Vs. Andhra Pradesh State Road Hyderabad. Transport Corporation, [APSRTC] Hyderabad. [PAN – AAGFAA3527J] (Appellant) (Respondent) Revenue by: Shri YVST Sai, CIT, DR Assessee by: None Date of hearing: 08/04/2021 Date of pronouncement: 11 /06/2021 O R D E R PER S.S. GODARA, JM: This Revenue’s appeal for AY 2012-13 arises against the CIT(A) - 1, Hyderabad’s order dated 15.12.2017 passed in case no 0170/2017- 18 involving proc…

Income Tax Officer, Ward-3(2), Hyderabad vs. Ratnapriya Infrastructure Private Limited, Hyderabad

Appeal is dismissed

ITA 2275/HYD/2018[2015-16]Status: DisposedITAT Hyderabad11 Jun 2021AY 2015-16

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri R.Dipak, DR
Section 143(3)Section 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 2275/HYD/2018 Assessment Year: 2015-16 Income Tax Officer, M/s.Ratnapriya Infrastructure Ward-3(2), Vs Private Limited, HYDERABAD HYDERABAD [PAN: AAGCR7157L] (Appellant) (Respondent) For Revenue : Shri R.Dipak, DR For Assessee : Shri K.C.Devdas, AR Date of Hearing : 21-04-2021 Date of Pronouncement : 11-06-2021 O R D E R PER S.S.GODARA, J.M. : This Revenue’s appeal for AY.2015-16 arises from the CIT(A)-3, Hyderabad’s…

ITO, Ward- 6(1), Kolkata vs. M/S. Dsr Impex Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2087/KOL/2017[2012-13]Status: DisposedITAT Kolkata05 Feb 2020AY 2012-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2087/Kol/2017 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri Baij Nath Singh, JCITFor Respondent: None
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.2087/Kol/2017 ("नधा"रणवष" / Assessment Year:2012-13) ITO, Ward-6(1), Kolkata Vs. M/s DSR Impex Pvt. Ltd. 2, Lal Bazar Street, Kolkata-700001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACD 9236 A (Assessee) .. (Respondent) Assessee by : Shri Baij Nath Singh, JCIT Respondent by :None सुनवाईक"तार"ख/ Date of Hearing : 14/11/2019 घोषणाक"तार"ख/Date of Pronouncement : 05/02/2020 आदेश / O R D E R Dr. A.L. Saini, AM: The captioned appeal filed by the Revenue, pertaining to assessment year 2012-13, i…