Smt. Sunita Bai v. Dy. Commissioner of Income Tax, Central Circle-I, Belgaum

68 SOT 98Income Tax Appellate Tribunal2015#21246 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2022.

Judgments citing Smt. Sunita Bai v. Dy. Commissioner of Income Tax, Central Circle-I, Belgaum

ACIT Centtral -2 Indore, Indore vs. M/S Kalyan Toll Infrastructure Ltd, Indore

Accordingly ground no. 2 of the cross objection stands allowed

ITA 13/IND/2021[2013-14]Status: DisposedITAT Indore11 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Dcit Central-2, M/S Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aacck1840M

Section 132Section 139Section 153ASection 68

…ITA No.13 of 2021 and CO 50 of 2021 1 Kalyan Toll Infrastructure Ltd. आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING Assessment Year:2013-14 DCIT Central-2, M/s Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCK1840M CO No. 50/Ind/2021 (Arising out of ITA No.13/Ind/2021) Assessment Year:2013-14 M/s Kalyan Toll DCIT Central-2, Infrastructure Ltd., Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AACCK18…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5837/DEL/2013[2008-09]Status: DisposedITAT Delhi17 Jun 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…ion was not challenged within 124 time; (b) Run contrary to Delhi High Court order in SSP Aviation Ltd. where too Satisfaction Note drawn just referred documents concerning two AYs & still the High Court did not allow the Writ petitions. (xvii) Sunita Bai { 68 SOT 98 URO- Cannot be relied because it is (a) Contrary to its finding in para 13 “section does not require the document must he incriminating document’’. (b) Relied on certain observations given in Delhi High judgments in Chetandas Lacchman Das & Anil Bhatia which were accepted to be obiter but strangely stilled relied on them in adjudication without ap…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5836/DEL/2013[2007-08]Status: DisposedITAT Delhi17 Jun 2016AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…ion was not challenged within 124 time; (b) Run contrary to Delhi High Court order in SSP Aviation Ltd. where too Satisfaction Note drawn just referred documents concerning two AYs & still the High Court did not allow the Writ petitions. (xvii) Sunita Bai { 68 SOT 98 URO- Cannot be relied because it is (a) Contrary to its finding in para 13 “section does not require the document must he incriminating document’’. (b) Relied on certain observations given in Delhi High judgments in Chetandas Lacchman Das & Anil Bhatia which were accepted to be obiter but strangely stilled relied on them in adjudication without ap…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…s DCIT in ITA No. 5435, 5436/Del/2013. 10. Copy of order of Hon’ble ITAT Delhi in 54-65 the case of Natural Products Bio Tech Ltd. v DCIT reported in 153 ITD 58. 11. Copy of order of Hon’ble ITAT Panaji in 66-75 the case of Smt. Sunita Bai vs DCIT reported in 68 SOT 98 (URO). 12. Copy of order of Hon’ble ITAT Panaji in 76-85 the case of Smt. Lakshmi Singh vs DCIT reported in 68 SOT 26 (URO). 13. Copy of order of Hon’ble ITAT Delhi in 86-91 the case of DCIT vs Qualitron Commodities (P) Ltd. reported in 167 14. Copy of order of Hon’ble ITAT Delhi in 92-99 the case of Tanvir Collections (P) Ltd. vs ACIT reported in…

Smt. Sunita Bai v. Dy. Commissioner of Income Tax, Central Circle-I, Belgaum (68 SOT 98) — Cited in 4 Judgments | BharatTax