Smt. Samanthapudi Lavanya v. ACIT

127 Taxmann.com 188Income Tax Appellate Tribunal2021#8341 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 132Section 132ASection 139Section 143(1)Section 143(2)Section 144C(3)Section 147Section 148

Issues it is cited on

section 10(26)section 158basection 2(31)on money receiptsection 158bcblock periodon-moneysection 158bsection 127section 158non-application of mindsection 44ad

Judgments citing Smt. Samanthapudi Lavanya v. ACIT

HARISH GAURAV,UDAIPUR vs. ADIT, CPC, / ACIT, C-2,, BENGALURU / UDAIPUR

The appeal of the assessee is allowed for statistical purpose

ITA 152/JODH/2024[2021-22]Status: DisposedITAT Jodhpur28 Jan 2026AY 2021-22

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleharish Gaurav Adit Cpc C/O Satyam Svg & Co 15-18, Bengaluru - 342006 Diamond Plazza, Hiran Magari Sect 5, Udaipur (Raj) - 313001 Pan No. Adhpg 1265 F Assessee By Shri Yogesh Pokharna, C.A. (Physical) Shri K.C. Meena, Addl. Cit-Dr (Virtual) Revenue By Date Of Hearing 13.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit(A), Addl/Jcit (A)-1 Pune [Hereinafter Referred To As “The Jcit Appeal”] Dated 15.02.2024 With Respect To Assessment Year 2021-22 Challenging Therein Rejection Of Appeal For The Delay Of 63 Days By The Ld. Cit(A) In Violation Of Principles Of Natural Justice & In Deciding The Issue Of Disallowance Of Exemption/Deduction Claimed U/S 80Ia Of The Act On Merits Of The Case.

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Harish Gaurav ADIT CPC C/o Satyam SVG & Co 15-18, Bengaluru - 342006 Diamond Plazza, Hiran Magari Sect 5, Udaipur (Raj) - 313001 PAN No. ADHPG 1265 F Assessee by Shri Yogesh Pokharna, C.A. (Physical) Shri K.C. Meena, Addl. CIT-DR (Virtual) Revenue by Date of Hearing 13.01.2026. Date of Pronouncement 28.01.2026. ORDER DR. MITHA LAL MEENA, A.M.: The appeal by the assessee is directed against the order of the Ld. CIT(A), ADDL/JCIT (A)-1 Pune [hereinafter re…

DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA

In the result, the appeal filed by the revenue is dismissed, while for the cross-objection filed by the assessee is allowed

ITA 354/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 144C(3)Section 147Section 148Section 153CSection 69A

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी एस. बालकृ"णन, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.354/Viz/2025 (िनधा"रण वष"/ Assessment Year: 2016-17) Deputy Commissioner of Vs. Apparao Mukkamala Income Tax (IT) Visakhapatnam PAN : BCKPM4796A (अपीलाथ"/ Appellant) (""थ"/ Respondent) CO No.29/Viz/2025 (Arising out of आयकर अपीलसं./I.T.A.No.354/Viz/2025) (िनधा"रण वष"/ Assessment Year: 2016-17) Apparao Mukkamala Vs. Deputy Commissioner…

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 326/AHD/2023[2019-2020]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2019-2020

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 325/AHD/2023[2016-2017]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2016-2017

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 250/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2019-20

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 249/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2016-17

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

ITA 248/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2014-15

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Divya Agrawal & Shri S.V. AgrawalFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 127Section 132Section 133ASection 139(1)Section 147Section 153CSection 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.248 to 250/Ahd/2023 (Assessment Years: 2014-15, 2016-17 & 2019-20) Sai Krupa Developers, Vs. Assistant Commissioner of 418, Gala Empire, Opp. Income Tax, Doordarshan Tower, Drive in Road, Central Circle-1(2), Ahmedabad-380054 Ahmedabad [PAN No.ACBFS7858R] (Appellant) .. (Respondent) I.T.A. Nos.325 & 326/Ahd/2023 (Assessment Years: 2016-17 & 2019-20) Assistant Commissioner of Income Vs. Sai Krupa Developers, Tax, 418, Gala Empire, Opp. Central Circle-1(2)…

MAHESH D.TEKCHANDANI,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-3(3)(3), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1028/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad29 May 2024AY 2012-13

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2012-13 Vs. Mahesh Tekchandani, Income-Tax Officer, 67, Shivalik Bungalows, Ward-3(3)(3), Satellite, Ahmedabad-380015 Ahmedabad Pan : Aespt 5350 A अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri S.N. Divatia, Ar Revenue By : Shri Yogesh Mishra, Sr Dr तारीख/Date Of Hearing : 02.05.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 29.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश/O R D E R आदेश आदेश आदेश Per Siddhartha Nautiyal: This Appeal Has Been Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 20.10.2023, Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1.1 The Order Passed By U/S.250 Passed On 20.10.2023 By Cit(A)-Nfac Delhi Upholding The Addition Of Rs.28,72,000/- Made By A.O. Is Wholly Illegal, Unlawful & Against The Principles Of Natural Justice. 1.2 The Ld. Cit(A) Has Failed To Appreciate That The First Payment By Cheque Was Made On 03.02.2014 & The Final Purchase Deed Was Executed In Fy 2018-19. But No Evidence Pointed Out By Ao To Prove That The Alleged Cash Payment Was Made During The Previous Year Relevant To A.Y. 2012-13. 2 Mahesh D. Tekchandani Vs. Ito Ay : 2012-13

For Appellant: Shri S.N. Divatia, ARFor Respondent: Shri Yogesh Mishra, Sr DR
Section 132Section 143(3)Section 153ASection 153CSection 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER िनधा"रण वष"/Assessment Year: 2012-13 Vs. Mahesh Tekchandani, Income-Tax Officer, 67, Shivalik Bungalows, Ward-3(3)(3), Satellite, Ahmedabad-380015 Ahmedabad PAN : AESPT 5350 A अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by…

RAJKOT TRADING CORPORATION,RAJKOT vs. THE ITO WARD-3 (1) (2), RAJKOT, RAJKOT

The appeal of the assessee is allowed in above terms

ITA 55/RJT/2022[2011-12]Status: DisposedITAT Rajkot03 Oct 2023AY 2011-12

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2011-12 Rajkot Trading Corporation, Vs. The Income-Tax Officer, 13, Kailashpati Society, Ward 3(1)(2), Dhebar Road (South), Rajkot Rajkot -360002 Pan : Aacfr 5966 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Ashish Kumar Pandey, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 20.09.2023 घोषणा क" तारीख /Date Of Pronouncement: 03.10.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: The Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 15.12.2021 Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short] For The Assessment Year (Ay) 2011-12. 2. Ground No.1 Raised By The Assessee Challenges The Validity Of Assessment Framed In The Present Case Under Section 147 Of The Act. The Said Ground Reads As Under:-

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Ashish Kumar Pandey, Sr. DR
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER (through web-based video conferencing platform) िनधा"रणवष"/Assessment Year: 2011-12 Rajkot Trading Corporation, Vs. The Income-Tax Officer, 13, Kailashpati Society, Ward 3(1)(2), Dhebar Road (South), Rajkot Rajkot -360002 PAN : AACFR 5966 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee by : Shri D.M. Rindani, AR Revenue by : Shri Ashish Kumar Pandey, Sr. DR सुनवाई क" तारीख/Date of Hearing : 20.09.2023 घोषणा क" तारीख…

RAJNIKANTH S BHALAVAT,AHMEDABAD vs. ACIT, CIRCLE-5(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 495/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad23 Dec 2022AY 2015-16

Bench: Final Appeal.”

For Appellant: Shri M.S. Chhajed, A.RFor Respondent: Shri Rajdeep Singh, Sr. D.R
Section 143(2)Section 143(3)Section 14ASection 37Section 40ASection 40A(2)(b)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Rajnikanth S. Bhalavat, ACIT, GF-45 Pratibha Complex- Circle-5(1), 1, Opp. Ghandhigram Vs Ahmedabad Railway Station, (Respondent) Ellisbridge, Ahmedabad PAN: AAWPB4027G (Appellant) Assessee by: Shri M.S. Chhajed, A.R. Revenue by: Shri Rajdeep Singh, Sr. D.R. Date of hearing : 21-12-2022 Date of pronouncement : 23-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order…

DCIT-CC-7(3), MUMBAI , MUMBAI vs. SHRI MAJNI KARAMSHI PATEL, MUMBAI

In the result, the cross objections of the assessee and the appeal filed by the revenue is dismissed

ITA 6128/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Aug 2022AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal, Accountat Member Dcit, Cc-7(3) Vs. Shri Manji Karamshi Room No. 655, Patel Aayakar Bhavan, Office No. 1, Patel M.K.Road, Bhavan-29, Vijaywadi, Mumbai.-400020. Dr. Nagindas N Shah Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpp0130D Appellant .. Respondent Co No. 45/Mum/2021 (A.Y: 2014-15) Shri Manji Karamshi Vs. Dcit, Cc-7(3) Patel Room No. 655, Aayakar Office No. 1, Patel Bhavan, Bhuvan-29, Vijaywadi, M.K .Road, Dr. Nagindas N Shah Mumbai-400002. Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpp0130D Appellant .. Respondent

For Appellant: Shri.Rushab Mehta.ARFor Respondent: Shri .T .Shankar.DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTAT MEMBER DCIT, CC-7(3) Vs. Shri Manji Karamshi Room No. 655, Patel Aayakar Bhavan, Office No. 1, Patel M.K.Road, Bhavan-29, Vijaywadi, Mumbai.-400020. Dr. Nagindas N Shah Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABPP0130D Appellant .. Respondent CO No. 45/Mum/2021 (A.Y: 2014-15) Shri Manji Karamshi Vs. DCIT, CC-7(3) Patel Room No. 655, Aayakar Office No. 1, Patel Bhavan, Bhuvan-29, Vijaywadi, M.K .Road, Dr. Nagindas N Shah Mumbai-400002. Lane Chira…

SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

The appeal of the assessee is partly allowed

ITA 299/BANG/2019[2010-11]Status: DisposedITAT Bangalore20 Jul 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Narayana K.R., D.R
Section 147Section 148Section 153CSection 250

…ITA No.299/Bang/2019 Shri J.M. Vrushabendraiah, Hospete IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 Shri J.M. Vrushabendraiah N C Colony Near State Bank of Hyderabad ACIT Circle-1 Vs. Hospete 583 201 Bellary PAN NO : AAWPV6572E APPELLANT RESPONDENT Appellant by : Shri Srihari Kutsa, A.R. Respondent by : Shri Narayana K.R., D.R. Date of Hearing : 13.07.2022 Date of Pronouncement : 20.07.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed aga…

PEPPERAZZI HOSPITALITY PVT. LTD,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

In the result, the appeal is dismissed

ITA 448/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad08 Apr 2022AY 2015-16

Bench: Final Appeal.

For Appellant: Shri Hem Chajad, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 253Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Pepperazzi Hospitality The ITO, Pvt. Ltd. C/o M.S. Ward-3(1)(2), Chhajed & Co. Vs Ahmedabad “Kamal Shanti” (Respondent) Besides Bank of Baroda, Nr. Sardar Patel Under Bridge Naranpura, Ahmedabad-380014 PAN: AAHCP3354Q (Appellant) Assessee by: Shri Hem Chajad, A.R. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 30-03-2022 Date of pronouncement : 08-04-2022 आदेश/ORDER PER : SIDDHARTHA NAU…