Smt Dayawanti v. CIT

75 Taxmann.com 308High Court2016#778 most cited

What is Smt Dayawanti v. CIT authority for?

Additions to income based on statements recorded under section 132(4) during a search are valid, and such statements possess evidentiary value even if later retracted. Assessments made under section 153A, relying on these statements, are valid if completed within the prescribed time limits.

131

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Smt Dayawanti v. CIT · Smt Dayawanti vs CIT · 75 Taxmann.com 308 · section 132(4) statement · section 153A assessment · retracted statement · evidentiary value · additions based on search statement · time limit for search assessment · validity of assessment

Also reported as

245 Taxmann 293

Sections most often in play

Section 143(3)Section 132Section 153CSection 69Section 142(1)Section 143(2)Section 153ASection 132(4)

Issues it is cited on

section 133(a)abatement of assessmentsection 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)bona fide mistakestatement under section 132(4)section 65bretracted statementsection 90asection 153b(1)

Judgments citing Smt Dayawanti v. CIT

ABDULLATIF IBRAHIM BADARPURA,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2), MUMBAI

ITA 8407/MUM/2025[2018-2019]Status: DisposedITAT Mumbai27 Feb 2026AY 2018-2019

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER ITA Nos. 7803 & 7804/Mum/2025 A.Ys: 2018-19 & 2019-20 Ashok Hanjaji Mali Vs. ACIT, Income Tax Central 20, Rangoli Time Complex, Circle 4(2), Mumbai Dr. B. S. Ambedkar Road, Parel (East), Mumbai – 400012 PAN/GIR No. ANBPM7350B (Applicant) (Respondent) ITA Nos. 8406, 8407& 8408/Mum/2025 A.Ys: 2017-18, 2018-19& 2019-20 Abdullatif Ibrahim Vs. DCIT, Central Circle, Mumbai Badarpura Room No. 06, Mohammed Umar Rajab Road, 71, Morland Road, Mumbai Central, Mumbai – 400008. PAN…

ABDULLATIF IBRAHIM BADARPURA,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2), MUMBAI

ITA 8406/MUM/2025[2017-2018]Status: DisposedITAT Mumbai27 Feb 2026AY 2017-2018

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER ITA Nos. 7803 & 7804/Mum/2025 A.Ys: 2018-19 & 2019-20 Ashok Hanjaji Mali Vs. ACIT, Income Tax Central 20, Rangoli Time Complex, Circle 4(2), Mumbai Dr. B. S. Ambedkar Road, Parel (East), Mumbai – 400012 PAN/GIR No. ANBPM7350B (Applicant) (Respondent) ITA Nos. 8406, 8407& 8408/Mum/2025 A.Ys: 2017-18, 2018-19& 2019-20 Abdullatif Ibrahim Vs. DCIT, Central Circle, Mumbai Badarpura Room No. 06, Mohammed Umar Rajab Road, 71, Morland Road, Mumbai Central, Mumbai – 400008. PAN…

ASHOK HANJAJI MALI,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 4(2), MUMBAI, MUMBAI

ITA 7804/MUM/2025[2019-2020]Status: DisposedITAT Mumbai27 Feb 2026AY 2019-2020

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER ITA Nos. 7803 & 7804/Mum/2025 A.Ys: 2018-19 & 2019-20 Ashok Hanjaji Mali Vs. ACIT, Income Tax Central 20, Rangoli Time Complex, Circle 4(2), Mumbai Dr. B. S. Ambedkar Road, Parel (East), Mumbai – 400012 PAN/GIR No. ANBPM7350B (Applicant) (Respondent) ITA Nos. 8406, 8407& 8408/Mum/2025 A.Ys: 2017-18, 2018-19& 2019-20 Abdullatif Ibrahim Vs. DCIT, Central Circle, Mumbai Badarpura Room No. 06, Mohammed Umar Rajab Road, 71, Morland Road, Mumbai Central, Mumbai – 400008. PAN…

ASHOK HANJAJI MALI,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(2)MUMBAI, MUMBAI

ITA 7803/MUM/2025[2018-2019]Status: DisposedITAT Mumbai27 Feb 2026AY 2018-2019

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER ITA Nos. 7803 & 7804/Mum/2025 A.Ys: 2018-19 & 2019-20 Ashok Hanjaji Mali Vs. ACIT, Income Tax Central 20, Rangoli Time Complex, Circle 4(2), Mumbai Dr. B. S. Ambedkar Road, Parel (East), Mumbai – 400012 PAN/GIR No. ANBPM7350B (Applicant) (Respondent) ITA Nos. 8406, 8407& 8408/Mum/2025 A.Ys: 2017-18, 2018-19& 2019-20 Abdullatif Ibrahim Vs. DCIT, Central Circle, Mumbai Badarpura Room No. 06, Mohammed Umar Rajab Road, 71, Morland Road, Mumbai Central, Mumbai – 400008. PAN…

STERCON ENERGY PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-29, DELHI

In the result, the appeal of the assessee is allowed

ITA 5798/DEL/2024[2016-17]Status: DisposedITAT Delhi17 Oct 2025AY 2016-17

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5797/Del/2024 (ASSESSMENT YEAR 2017-18) Asst. CIT, Stercon Energy Pvt. Ltd., Central Circle-29, 215-219 Pearls Business Park, Vs. New Delhi. Saraswati Park, Delhi-110034. PAN-AAOCS7746Q (Appellant) (Respondent) Assessee by Shri Amol Sinha, Adv., & Shri Ankit Kumar, Adv. Department by Shri Dayainder Singh Sindhu, CIT(D Date of Hearing 16/10/2025 Date of Pronouncement 17/10/2025 O R D E R PER MANISH AGARWAL, AM: These three appeals are filed by the asses…

STERCON ENERGY PVT. LTD.,DELHI vs. ACIT CENTRAL CIRCLE- 29, DELHI

In the result, the appeal of the assessee is allowed

ITA 5797/DEL/2024[2017-18]Status: DisposedITAT Delhi17 Oct 2025AY 2017-18

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5797/Del/2024 (ASSESSMENT YEAR 2017-18) Asst. CIT, Stercon Energy Pvt. Ltd., Central Circle-29, 215-219 Pearls Business Park, Vs. New Delhi. Saraswati Park, Delhi-110034. PAN-AAOCS7746Q (Appellant) (Respondent) Assessee by Shri Amol Sinha, Adv., & Shri Ankit Kumar, Adv. Department by Shri Dayainder Singh Sindhu, CIT(D Date of Hearing 16/10/2025 Date of Pronouncement 17/10/2025 O R D E R PER MANISH AGARWAL, AM: These three appeals are filed by the asses…

STERCON ENERGY PVT LTD,DELHI vs. ACIT, CENTRAL CIRCLE-29, DELHI

In the result, the appeal of the assessee is allowed

ITA 5796/DEL/2024[2018-19]Status: DisposedITAT Delhi17 Oct 2025AY 2018-19

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5797/Del/2024 (ASSESSMENT YEAR 2017-18) Asst. CIT, Stercon Energy Pvt. Ltd., Central Circle-29, 215-219 Pearls Business Park, Vs. New Delhi. Saraswati Park, Delhi-110034. PAN-AAOCS7746Q (Appellant) (Respondent) Assessee by Shri Amol Sinha, Adv., & Shri Ankit Kumar, Adv. Department by Shri Dayainder Singh Sindhu, CIT(D Date of Hearing 16/10/2025 Date of Pronouncement 17/10/2025 O R D E R PER MANISH AGARWAL, AM: These three appeals are filed by the asses…

DCIT, CENTRAL CIRCLE 8(4), MUMBAI, MUMBAI vs. AKSHAT VINIMAY PRIVATE LIMITED, KOLKATA

In the result, the appeal of the revenue in ITA No

ITA 1949/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Oct 2025AY 2014-15

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Dhaval ShahFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 132Section 143Section 143(3)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.1949/Mum/2025 (Assessment Year: 2014-15) ACIT, Central Circle 8(4), vs Akshat Vinimay Private Limited, Room No.4, 2nd Floor, 1st British Mumbai, Room No.659, 6th Floor, Indian Street Old Block, Kolkata-700 Aayakar Bhavan, M.K. Road, 069 Mumbai-400 020 PAN: AAGCA5856P APPELLANT RESPONDENT C.O. No.94/Mum/2025 (Arising out of I.T.A No.1949/Mum/2025) (Assessment Year: 2014-15) Akshat Vinimay Private vs ACIT, Central Circle 8(4), Mumbai, Room No.659, 6…

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

ITA 500/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

ITA 498/JPR/2025[2020-21]Status: DisposedITAT Jaipur15 Sept 2025AY 2020-21
For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायापीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR \n\nडा० एस. सीथललक्ष्मी, न्यायिक सदस्य एवं श्री राजेश कमल्श जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\n\nआयकर अपील सं./ITA Nos.493, 495 to 498, 500/JP/2025\nनिर्धारण वर्ष /Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21\n\nMahendra Kumar Goyal\nWard No. 2, Shahpura Road\nNeem Ka Thana, Sikar\nबनाम\nVs.\nACIT/DCIT\nCentral Circle-03,\nJaipur\n\nस्थापी लेखा सं./GIR No.: ACFPG0306G\nअपीलार्थी/ Appellant प्रترथी/Respondent\n\nन…

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

ITA 497/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Sept 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

ITA 496/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

ITA 493/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Sept 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

ACIT, NEW DELHI vs. M/S. SHYAM SUNDER JINDAL, NEW DELHI

In the result the appeal of the Revenue is dismissed

ITA 5671/DEL/2016[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Sh. Shyam Sunder Jindal, Central Circle-30, 12A, Green Avenue, New Delhi. Vs. Sector-D, Pocket-3, Vasant Kunj, New Delhi -110070. PAN-AAGPJ0184N (Appellant) (Respondent) Assessee by Shri Rohit Jain, Advocate and Shri Shivam Gupta, CA Department by Ms. Jaya Choudhary, CIT-DR Date of Hearing 16/04/2025 Date of Pronouncement 21/05/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the appellate order of the ld. Commissioner…

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

Appeal of the assessee is allowed

ITA 515/JODH/2023[2014-15]Status: DisposedITAT Jodhpur10 Mar 2025AY 2014-15
Section 10(38)Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER Ι.Τ.Α. No. 515/Jodh/2023 Assessment Year: 2014-15 Raj Kumar Galecha 27, Gundochiya Ka Bas, Pali. [PAN: ABCPG1958N) (Appellant) Vs. Assistant Commissioner of Income Tax, Central Circle-2, Jodhpur. (Respondent) Appellant by Sh. Mayank Taparia, Adv. Respondent by Sh. Manoj Kuamr Mahar, CIT-DR Date of Hearing 18/12/2024 Date of Pronouncement 10/03/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of ld. CIT (Appeals), Jai…

ACIT, CC-3, LUDHIANA, OPP. BVM SCHOOL, KITCHLU NAGAR, LUDHIANA vs. GURDIP CYCLE INDUSTRIES, LINK ROAD

In the result, both the appeals are partly allowed

ITA 753/CHANDI/2023[2021-22]Status: DisposedITAT Chandigarh23 Jul 2024AY 2021-22

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 705/Chd/2023 "नधा"रण वष" / Assessment Year: 2021-22

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma CIT DR
Section 132Section 145(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 705/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 Gurdip Cycle Industries, Vs. The DCIT, बनाम CentralCircle-3, 536,/3 Station Road, Ludhiana Near Dhandari Railway Station, Dhandari Kalan, Ludhiana "थायी लेखा सं./PAN No: AAAFG9508M अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT and आयकर अपील सं./ ITA No. 753/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 The ACIT, Vs. Gurdip Cycle Industries, Central Ci…

GURDIP CYCLE INDUSTRIES 536 3 STATION ROAD, NEAR DHANDARI RAILWAY STATION, DHANDARI KALAN LUDHIANA ,PUNJAB vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3 LUDHIANA , PUNJAB

In the result, both the appeals are partly allowed

ITA 705/CHANDI/2023[2021-2022]Status: DisposedITAT Chandigarh23 Jul 2024AY 2021-2022

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 705/Chd/2023 "नधा"रण वष" / Assessment Year: 2021-22

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma CIT DR
Section 132Section 145(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 705/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 Gurdip Cycle Industries, Vs. The DCIT, बनाम CentralCircle-3, 536,/3 Station Road, Ludhiana Near Dhandari Railway Station, Dhandari Kalan, Ludhiana "थायी लेखा सं./PAN No: AAAFG9508M अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT and आयकर अपील सं./ ITA No. 753/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 The ACIT, Vs. Gurdip Cycle Industries, Central Ci…

SH. RAJIV JAIN,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is dismissed and impugned order is upheld

ITA 2766/DEL/2014[2011-12]Status: DisposedITAT Delhi23 Jul 2024AY 2011-12

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

For Appellant: NoneFor Respondent: Shri P.N. Baranwal, CIT-DR
Section 132Section 132(4)Section 143(3)

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.2766/िद"ी/2014 (िन.व. 2011-12) Rajiv Jain, 11, Prem Sadan, Rajendra Place, New Delhi 110008 PAN: AAJPJ-0074-G ...... अपीलाथ"/Appellant बनाम Vs. Deputy Commissioner of Income Tax ..... "ितवादी/Respondent Central Circle-01, New Delhi अपीलाथ" "ारा/ Appellant by : None "ितवादी"ारा/Respondent by : Shri P.N. Baranwal, CIT-DR सुनवाई क" ितिथ/ Date of hearing : 09/07/2024…

THE DCIT CENTRAL-3, INDORE vs. M/S HANUMAN PROESSOR, BURHANPUR

ITA 169/IND/2023[2020-21]Status: DisposedITAT Indore30 Nov 2023AY 2020-21

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2020-21 Dy. Cit, M/S.Hanuman Processors, Central-3, Alamganj, बनाम/ Indore. Burhanpur Vs. (Revenue / Appellant) (Assessee / Respondent) Pan: Aaafh7777 F

Section 115BSection 133ASection 143(2)Section 143(3)Section 69B

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2020-21 Dy. CIT, M/s.Hanuman Processors, Central-3, Alamganj, बनाम/ Indore. Burhanpur Vs. (Revenue / Appellant) (Assessee / Respondent) PAN: AAAFH7777 F C.O.No.7/Ind/2023 (Arising out of ITA No. 169/Ind/2023) Assessment Year: 2020-21 M/s.Hanuman Processors, Dy. CIT, Alamganj, Central-3, बनाम/ Burhanpur Indore. Vs. (CrossObjector/ Appellant) (Revenue / Respondent) Revenue by Shri Ashish Porwal, Sr. DR Assessee by Shri P.D.…

SHAMBHU PRASAD RASTOGI,MIRZAPUR vs. ITO, RANGE 3(4), MIRZAPUR

In the result, the appeal of the assessee is allowed

ITA 66/ALLD/2023[2012-13]Status: DisposedITAT Allahabad12 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi Ito, Range-3(4) Prop. M/S. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aanpr8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Nita Goyal Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 05/09/2023 घोषणा की तारीख /Date Of Pronouncement: 12/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A), Lucknow-03 Dated 29.03.2023 For Ay. 2012-13. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.1,84,080/- On Account Of Alleged Excess Stock-In-Trade On The Date Of Survey (I.E. On 06.01.2012).

For Appellant: Ms. Nita GoyalFor Respondent: Shri A. K. Singh (Sr. DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “SMC” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi ITO, Range-3(4) Prop. M/s. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AANPR8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Ms. Nita Goyal Revenue by: Shri A. K. Singh (Sr. DR) सुनवाई की तारीख / Date of Hearing: 05/09/2023 घोषणा की तारीख /Date of Pronouncement: 12/09/2023 आदेश / O R D E R…

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