Smt. Manshi Mahendra Pitkar v. ITO 1(2), Thane

73 Taxmann.com 68Income Tax Appellate Tribunal2016#2879 most cited

What is Smt. Manshi Mahendra Pitkar v. ITO 1(2), Thane authority for?

A bank passbook alone does not constitute the books of account of an assessee for the purpose of the Income Tax Act.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Smt. Manshi Mahendra Pitkar v. ITO · 73 Taxmann.com 68 · ITAT 2016 · Section 68 Income Tax Act · unexplained cash credit · bank passbook not books of account · books of account definition · Section 44AA Income Tax Act · genuineness of transactions · assessee's onus

Sections most often in play

Section 1961Section 68Section 143(3)Section 147Section 148Section 115BBESection 127 of the Income Tax ActSection 129 of the Income Tax Act

Issues it is cited on

section 2(12a)section 44aasection 44asection 44adaddition u/s 68addition under section 68section 44rule 46aunexplained cash creditsection 115bbsection 68section 115b

Judgments citing Smt. Manshi Mahendra Pitkar v. ITO 1(2), Thane

A.Srinivasa Rao, Visakhapatnam vs. The Income Tax Officer, Ward-1(4), Visakhapatnam

In the result appeal of the assessee is allowed

ITA 518/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam23 Sept 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.518/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10) Sri A.Srinivasa Rao Vs. Income Tax Officer D.No.48-13-20/1, F.No.Sf2 Ward-1(4) Sri Krishna Sai Residency Visakhapatnam Janaki Rama Street Visakhapatnam [Pan :Adhpa2185Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri B.Rama Krishna, DR
Section 143(3)Section 68

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.518/Viz/2018 (निर्धारण वर्ा/Assessment Year:2009-10) Sri A.Srinivasa Rao Vs. Income Tax Officer D.No.48-13-20/1, F.No.SF2 Ward-1(4) Sri Krishna Sai Residency Visakhapatnam Janaki Rama Street Visakhapatnam [PAN :ADHPA2185Q] (अपीलार्थी/ Appellant) (प…

Sri Sukhamaya Das, Bhubaneswar vs. DCIT, Circle-3(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 232/CTK/2020[2013-14]Status: DisposedITAT Cuttack14 Jun 2021AY 2013-14

Bench: Shri Shri Chandra Mohan Garg, Judicialassessment Year : 2013-14 Sri Sukhmaya Das, Sri Sukhmaya Das, At-N/3/69, Vs. Dcit, Circle -3(1), 3(1), Irc Irc Village, Village, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar Pan/Gir No. Aeppd 2993 A Aeppd 2993 A (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri J.M.Pattnaik, Ar , Ar Revenue By : Shri S.C. Mohanty, Dr Dr Date Of Hearing : 28/05/ 2021 1 Date Of Pronouncement : 14 /06/20 /2021 O R D E R

For Appellant: Shri J.M.Pattnaik, ARFor Respondent: Shri S.C. Mohanty, DR
Section 68Section 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER Assessment Year : 2013-14 Sri Sukhmaya Das, Sri Sukhmaya Das, At-N/3/69, Vs. DCIT, Circle -3(1), 3(1), IRC IRC Village, Village, Nayapalli, Nayapalli, Bhubaneswar. Bhubaneswar PAN/GIR No. AEPPD 2993 A AEPPD 2993 A (Appellant) (Appellant .. ( Respondent Respondent) Assessee by : Shri J.M.Pattnaik, AR , AR Revenue by : Shri S.C. Mohanty, DR DR Date of Hearing : 28/05/ 2021 1 Date of Pronouncement : 14 /06/20 /2021…

Chandra Sahu, Bhopal vs. ITO-1(4), Bhopal

In the result appeal of the assessee for Assessment Year 2010-

ITA 76/IND/2019[2011-12]Status: DisposedITAT Indore30 Apr 2021AY 2011-12

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 139(1)Section 142(1)Section 143(3)Section 147Section 148Section 68Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.75&76/Ind/2019 Assessment Years 2010-11 & 2011-12 Smt. Chandra Sahu : Appellant H No.26, 1st floor, Above Shubham Hotel, Sarpanch Chouraha, Jehangirabad, Bhopal PAN : BEKPS0709F V/s ITO-1(4), Bhopal : Respondent Revenue by Shri Harshit Bari, Sr.DR Assessee by Shri Girish Agrawal & Miss Nisha Lahotia, ARs Date of Hearing 07.04.2021 Date of Pronouncement 30.04.2021 O R D E R PER MANISH BORAD, A.M The above captio…

Chandra Sahu, Bhopal vs. ITO-1(4), Bhopal

In the result appeal of the assessee for Assessment Year 2010-

ITA 75/IND/2019[2010-11]Status: DisposedITAT Indore30 Apr 2021AY 2010-11

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 139(1)Section 142(1)Section 143(3)Section 147Section 148Section 68Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.75&76/Ind/2019 Assessment Years 2010-11 & 2011-12 Smt. Chandra Sahu : Appellant H No.26, 1st floor, Above Shubham Hotel, Sarpanch Chouraha, Jehangirabad, Bhopal PAN : BEKPS0709F V/s ITO-1(4), Bhopal : Respondent Revenue by Shri Harshit Bari, Sr.DR Assessee by Shri Girish Agrawal & Miss Nisha Lahotia, ARs Date of Hearing 07.04.2021 Date of Pronouncement 30.04.2021 O R D E R PER MANISH BORAD, A.M The above captio…

Dr. Vishan Swaroop Gupta, Jaipur vs. ITO, Ward-7(3), Jaipur

In the result, appeal of the assessee is allowed

ITA 13/JPR/2020[2015-16]Status: DisposedITAT Jaipur28 Jan 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 13/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Cuke Dr. Vishan Swaroop Gupta, I.T.O. Vs. Plot No. 2, Scheme No. 2, Arya Ward 7(3) Vihar Colony, Tonk Road, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abipg 2253 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Rajiv Khandelwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 13/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 28/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A)- 3, Jaipur Dated 30/10/2019 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. The Commissioner Of Income Tax (Appeals)-3, Jaipur (Hereinafter Referred To As The Cit(A)) Erred In Upholding The Action Of The Income Tax Officer, Ward 7(3), Jaipur (Hereinafter Referred To As The Assessing Officer) In Making An Addition Of Rs. 4,03,000/- Under Section 68 Of The Act As Alleged Unexplained Cash Deposited In Bank Accounts. 2. The Appellant Contends That On The Facts & In The Circumstances Of The Case & In Law, The Cit(A) Ought Not To Have Upheld The Action Of 2

For Appellant: Shri Rajiv Khandelwal (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(3)Section 44ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 13/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke Dr. Vishan Swaroop Gupta, I.T.O. Vs. Plot NO. 2, Scheme No. 2, Arya Ward 7(3) Vihar Colony, Tonk Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABIPG 2253 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajiv Khandelwal (CA) jktLo dh vksj ls@ Reve…

Vangapandu Prem Kumar, Kakinada vs. The Income Tax Officer, Ward-1, Kakinada

In the result, appeal of the assessee is allowed

ITA 269/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.269/Viz/2019 (ननधधारण वर्ा/Assessment Year:2014-2015) Vangapandu Prem Kumar Vs. Income Tax Officer D.No.42-3-1 Ward-I, Kakinada Sri Venkateswara Garments Tilak Street, Main Road Kakinada [Pan : Abxpv9304L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt U.Mini Chandran, Sr.Ar 23.09.2020 सुनवधई की तधरीख / Date Of Hearing : घोर्णध की तधरीख/Date Of Pronouncement : 23.11.2020

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt U.Mini Chandran, Sr.AR
Section 234ASection 234BSection 68

…आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.269/Viz/2019 (ननधधारण वर्ा/Assessment Year:2014-2015) Vangapandu Prem Kumar Vs. Income Tax Officer D.No.42-3-1 Ward-I, Kakinada Sri Venkateswara Garments Tilak Street, Main Road Kakinada [PAN : ABXPV9304L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर…

Ghanta Punna Rao, Guntur vs. The Assistant Commissioner of Income Tax, Circle-2(1), Guntur

In the result, the appeal and cross objection filed by the assessee are allowed and the appeal of the Revenue is dismissed

ITA 179/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.179/Viz/2019 (निर्धारण वर्ा/Assessment Year:2011-2012) Ghanta Punna Rao Vs. Asst.Commissioner Of 3Rd Floor, Varandas Apartments Income Tax 1/3, Navabharat Nagar Circle-2(1) Guntur Guntur [Pan : Adupg3613J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.354/Viz/2019 (निर्धारण वर्ा/Assessment Year:2011-2012) Asst.Commissioner Of Vs. Ghanta Punna Rao Income Tax 3Rd Floor, Varandas Apartments Circle-2(1) 1/3, Navabharat Nagar Guntur Guntur [Pan : Adupg3613J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.124/Viz/2019 (Arising Out Of I.T.A. No.354/Viz/2019) (निर्धारण वर्ा/Assessment Year:2011-2012) Ghanta Punna Rao Vs. Asst.Commissioner Of 3Rd Floor, Varandas Apartments Income Tax 1/3, Navabharat Nagar Circle-2(1) Guntur Guntur [Pan : Adupg3613J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT, DR
Section 143(3)Section 148Section 68

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.179/Viz/2019 (निर्धारण वर्ा/Assessment Year:2011-2012) Ghanta Punna Rao Vs. Asst.Commissioner of 3rd Floor, Varandas Apartments Income Tax 1/3, Navabharat Nagar Circle-2(1) Guntur Guntur [PAN : ADUPG3613J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील…

Dirisala Bala Murali, Palacole vs. The Income Tax Officer, Ward-1, Palacole

In the result, appeal of the assessee is allowed

ITA 452/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam28 Jul 2020AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452/Viz/2019 (ननधधारण वर्ा/Assessment Year:2011-12) Dirisala Bala Murali Vs. Income Tax Officer D.No.15-8-12/2 Ward-I Shavukarpet Palakol Palakol, West Godavari Dist. [Pan : Asfpd4074J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt.Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 15.07.2020 घोर्णध की तधरीख/Date Of Pronouncement : 29.07.2020 आदेश /O R D E R Per Shri D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)], Rajamahendravaram In Ita Nos.10090 & 10094/2017-18 Dated 29.03.2019 For The Assessment Year (A.Y.)2011-12. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt.Suman Malik, DR
Section 143(1)Section 143(2)Section 148Section 68Section 69

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.452/Viz/2019 (ननधधारण वर्ा/Assessment Year:2011-12) Dirisala Bala Murali Vs. Income Tax Officer D.No.15-8-12/2 Ward-I Shavukarpet Palakol Palakol, West Godavari Dist. [PAN : ASFPD4074J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by…

Shrimati Meera Aggarwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle- 2, Jalandhar

ITA 511/ASR/2019[2017-18]Status: DisposedITAT Amritsar30 Jun 2020AY 2017-18

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri S.K.Gupta (C.A.)For Respondent: Shri M. P. Singh (D.R.)
Section 132Section 143(2)Section 153ASection 292CSection 69B

…P a g e | 1 ITA No. 511/Asr./2019 A.Y. 2017-18 Smt.Meera Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Shri L. P. Sahu, Accountant Member and Shri Ravish Sood, Judicial Member ITA No. 511/Asr./2019 (Assessment Year: 2017-18) Smt. Meera Aggarwal, ACIT, Central Circle-2, 99, Choti Baradari, Part-I Jalandhar. Vs. Jalandhar. PAN– ADHPA7332D (Appellant) (Respondent) Appellant by: Shri S.K.Gupta (C.A.) Respondent by: Shri M. P. Singh (D.R.) Date of Hearing: 06.02.2020 Date of Pronouncement: 30.06.2020 O R D E R PER RAVISH SOOD, JM The present appeal filed by the…

Sri Jagdish Prasad Sharma, New Delhi vs. ITO, Ghaziabad

The appeal of the assessee is dismissed

ITA 104/DEL/2015[2009-10]Status: DisposedITAT Delhi13 Jan 2020AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.N.Charysri Jagdish Prasad Sharma, Vs. Ito, C/O. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2Nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi Pan: Azpps2130R (Appellant) (Respondent)

For Appellant: Ms. Timsi Sharma, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC +C”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER Sri Jagdish Prasad Sharma, Vs. ITO, C/o. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi PAN: AZPPS2130R (Appellant) (Respondent) Assessee by : Ms. Timsi Sharma, CA Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 14/10/2019 Date of pronouncement 13/01/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A), Ghaziaba…

Asha Sanghavi, Rajahmundry vs. Income Tax Officer, Ward-2, Rajahmundry

In the result, appeal of the assessee is allowed

ITA 33/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam14 Nov 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.33/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12) Smt.Asha Sanghavi Vs. Income Tax Officer D.No.7-22-12 Ward-2 Nandepu Heights Rajamahendravaram T.Nagar Rajamahendravaram [Pan : Awfps2816R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.Manoj Kumar, Dr सुनवधई की तधरीख / Date Of Hearing : 06.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 15.11.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.Manoj Kumar, DR
Section 143(2)Section 68

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.33/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12) Smt.Asha Sanghavi Vs. Income Tax Officer D.No.7-22-12 Ward-2 Nandepu Heights Rajamahendravaram T.Nagar Rajamahendravaram [PAN : AWFPS2816R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओ…

Smt. Amishi Swapnil Shah, Ahmedabad vs. ITO, Ward-5(2)(3), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1923/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.1923/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2010-2011 Smt Amishi Swapnil Shah, Income Tax Officer, 11, Gokul Row House, Ward-5(2) (3), Vs. Nr.Shyamal Row House, Ahmedabad. Satellite, Ahmedabad-380015 Pan: Baxps8977C

Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’SMC’’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1923/AHD/2018 "नधा"रण वष"/Asstt. Year: 2010-2011 Smt Amishi Swapnil Shah, Income Tax Officer, 11, Gokul Row House, Ward-5(2) (3), Vs. Nr.Shyamal Row House, Ahmedabad. Satellite, Ahmedabad-380015 PAN: BAXPS8977C (Applicant) (Respondent) : Assessee by Shri Arti N. Shah, A.R : Revenue by Shri B.P. Srivastava, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 11/01/2019 घोषणा क" तार"ख /Date of Pronouncement: 01/02/2019 आदेश/O…

Sh. Satish Kumar, Jalandhar vs. The Income Tax Officer, Jalandhar

The appeal of the assessee is allowed

ITA 105/ASR/2017[2008-09]Status: DisposedITAT Amritsar15 Jan 2019AY 2008-09

Bench: Shri N.K. Saini & Shri Ravish Soodita No.105/Asr./2017 (Assessment Years: 2008-09)

For Appellant: Shri Ashray Sarna, A.RFor Respondent: Shri Bhavani Shankar, D.R
Section 143(2)Section 143(3)Section 68

…P a g e | 1 ITA No.105/Asr./2017 A.Y. 2008-09 Shri Satish Kumar Vs. Income Tax Officer IN THE INCOME TAX APPELLATE TRIBUNAL Camp Bench at Jalandhar Before Shri N.K. Saini, Vice President and Shri Ravish Sood, Judicial Member ITA No.105/Asr./2017 (Assessment Years: 2008-09) Shri Satish Kumar Income Tax Officer VPO. UGGI, Ward-IV(1), Vs. Dist. Jalandhar Jalandhar PAN – AMNPK6987D (Appellant) (Respondent) Appellant by: Shri Ashray Sarna, A.R. Respondent by: Shri Bhavani Shankar, D.R Date of Hearing: 08.01.2019 Date of Pronouncement: 15.01.2019 O R D E R PER RAVISH SOOD, JM The present appeal filed by the asse…

Ponmani Suresh, Chennai vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1011/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Sept 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No. 1011/Mds/2017 "नधा"रण वष" /Assessment Year : 2012-13 Mrs. Ponmani Suresh, The Deputy Commissioner Of Old No.12A, New No.24, V. Income-Tax, Swarna Mangalam, East Road, Non Corporate Ward-2, West Cit Nagar, Nandanam, Chennai. Chennai 600 035. Pan Aalpp7516R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Ms. R. Ilavarasi, JCIT
Section 131Section 143(2)Section 40A(3)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1011/Mds/2017 "नधा"रण वष" /Assessment Year : 2012-13 Mrs. Ponmani Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai 600 035. PAN AALPP7516R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर /Appellant by : Shri K. Ravi…

Satya Narayan Pradhan, Angul vs. ITO, Angul Ward, Angul

In the result, appeal filed by the assessee is dismissed

ITA 113/CTK/2017[2013-14]Status: DisposedITAT Cuttack11 Aug 2017AY 2013-14

Bench: Shri N.S Sainiassessment Year :2013-14

For Appellant: Shri S.S.Padhy, ARFor Respondent: Shri D.K.Pradhan, DR
Section 44ASection 68Section 69Section 69BSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER Assessment Year :2013-14 Vs. ITO, Angul Ward, Angul Satya Narayan Pradhan, At/PO: Handidhua Chhak, SD-Talcher, Angul. PAN/GIR No. ALGPP 5974 P (Appellant) .. ( Respondent) Assessee by : Shri S.S.Padhy, AR Revenue by : Shri D.K.Pradhan, DR Date of Hearing : 09 /08/ 2017 Date of Pronouncement : 11 /08/ 2017 O R D E R This is an appeal filed by the assessee against the order of CIT(A)- 2, Bhubaneswar, dated 16.12.2016 for the assessment year 2013-14. 2. The sole issue involved in this appeal is that the…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 572/CHNY/2017[2012-13]Status: DisposedITAT Chennai19 Jun 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 571/CHNY/2017[2011-12]Status: DisposedITAT Chennai19 Jun 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 570/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Jun 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 569/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 Jun 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 568/CHNY/2017[2008-09]Status: DisposedITAT Chennai19 Jun 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 568 to 572/Mds/2017 "नधा"रण वष" /Assessment Years : 2008-09 to 2012-13 Mr. K. Suresh, The Deputy Commissioner of Old No.12A, New No.24, v. Income-tax, Swarna Mangalam, East Road, Non-Corporate Ward-2, West CIT Nagar, Nandanam, Chennai. Chennai – 600 035. (""यथ"/Respondent) PAN AOBPS4696F (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by :…