Sri Dinakara Suvarna v. Dy. CIT

454 ITR 21High Court2023#21508 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 132Section 147Section 153CSection 68Section 143(3)Section 148Section 153ASection 158BD

Issues it is cited on

accommodation entrysection 153creassessment proceedingsincriminating materialunexplained cash creditsearch and seizuresection 153section 132section 68section 15section 13section 147

Judgments citing Sri Dinakara Suvarna v. Dy. CIT

INCOME TAX OFFICER, DELHI vs. SVAM SOFTWARE LTD., DELHI

In the result, the appeal of the revenue for assessment year 2013-

ITA 334/DEL/2024[2013-14]Status: DisposedITAT Delhi14 Nov 2024AY 2013-14

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganesh

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Mritunjay Prasad Dwivedi, Sr. DR
Section 132Section 147Section 153C

…COURT, 2024 (4) TMI 196, Dated: -19-3-2024 ITA Nos. 333 & 334/Del/2024 CO Nos. 64 & 65/Del/2024 Svam Software Ltd  SRI. DINAKARA SUVARNA PROP, BALAJI CONSTRUCTIONS SHESHAPPA COMPOUND VERSUS DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE MANGALORE, [2023] 454 ITR 21, KARNATAKA HIGH COURT, dated, July 8, 2022  DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE VERSUS SRI DINAKARA SUVARNA, 2023 (6) TMI 1175 Dated.- April 27, 2022-SC ORDER, Dated.- March 27, 2023  M/S. ADITI CONSTRUCTIONS VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1 (3) MUMBAI ASST. COMMISSIONER OF INCOME TAX 24 (1), MUMBAI, UNI…

INCOME TAX OFFICER, DELHI vs. SVAM SOFTWARE LTD., DELHI

In the result, the appeal of the revenue for assessment year 2013-

ITA 333/DEL/2024[2012-13]Status: DisposedITAT Delhi14 Nov 2024AY 2012-13

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganesh

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Mritunjay Prasad Dwivedi, Sr. DR
Section 132Section 147Section 153C

…COURT, 2024 (4) TMI 196, Dated: -19-3-2024 ITA Nos. 333 & 334/Del/2024 CO Nos. 64 & 65/Del/2024 Svam Software Ltd  SRI. DINAKARA SUVARNA PROP, BALAJI CONSTRUCTIONS SHESHAPPA COMPOUND VERSUS DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE MANGALORE, [2023] 454 ITR 21, KARNATAKA HIGH COURT, dated, July 8, 2022  DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE VERSUS SRI DINAKARA SUVARNA, 2023 (6) TMI 1175 Dated.- April 27, 2022-SC ORDER, Dated.- March 27, 2023  M/S. ADITI CONSTRUCTIONS VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1 (3) MUMBAI ASST. COMMISSIONER OF INCOME TAX 24 (1), MUMBAI, UNI…

AGS DEVELOPERS PVT LTD ,JASOLA DELHI vs. INCOME TAX OFFICER WARD 1 (4), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2185/DEL/2024[2008-2009]Status: DisposedITAT Delhi18 Oct 2024AY 2008-2009

Bench: Shri Kul Bharat[Assessment Year : 2008-09] Ags Developers Pvt.Ltd., Vs Ito, H.No.47, Pocket Ii, Ward -1(4), Near Appollo Hospital, Jasola, New Delhi. New Delhi-110076. Pan-Aafca1795G Appellant Respondent Appellant By Shri Sandeep Goel, Adv. Respondent By Shri Siddharth B.S. Meena, Sr.Dr Date Of Hearing 04.09.2024 Date Of Pronouncement 18.10.2024

Section 143(1)Section 147Section 148Section 250Section 68

…addressed by the ld CIT(A) while deleting the addition in the hands of the assessee. Further, we find that the issue in dispute is squarely covered by the decision of the Hon‟ble Karnataka High Court in the case of Sri Dinakara Suvarna v. Dy. CIT reported in 454 ITR 21 (Kar.) dated 08.07.2022 wherein it was held that the provisions of section 153C of the Act are pari materia with Section 158BD of the Act (erstwhile block assessment proceedings under Chapter XIVB of the Act). Hence, the ratio laid down by the Hon'ble Supreme Court in the case of Manish Maheshwari Vs. ACIT reported in 289 ITR 341(SC) referred in t…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-46(1), DELHI, NEW DELHI vs. SHRI DEEPAK GAMBHIR, NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 2466/DEL/2023[2017-18]Status: DisposedITAT Delhi08 Jul 2024AY 2017-18

Bench: Shri Kul Bharat & Shri M. Balaganeshacit, Vs. Shri Deepak Gambhir, Circle-46(1), 68/8, Nea, Near Sindhi New Delhi Park, Old Rajendra Nagar, New Delhi (Appellant) (Respondent) Pan:Aakpg2768D Assessee By : Shri Ved Jain, Adv Ms. Uma Upadhyay, Ca Revenue By: Shri Vivek Kumar Upadhyay, Sr. Dr Date Of Hearing 09/04/2024 Date Of Pronouncement 08/07/2024

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 132Section 143(1)Section 147Section 148Section 153CSection 68

…addressed by the ld CIT(A) while deleting the addition in the hands of the assessee. Further, we find that the issue in dispute is squarely covered by the decision of the Hon‟ble Karnataka High Court in the case of Sri Dinakara Suvarna v. Dy. CIT reported in 454 ITR 21 (Kar.) dated 08.07.2022 wherein it was held that the provisions of section 153C of the Act are pari materia with Section 158BD of the Act (erstwhile block assessment proceedings under Chapter XIVB of the Act). Hence, the ratio laid down by the Hon'ble Supreme Court in the case of Manish Maheshwari Vs. ACIT reported in 289 ITR 341(SC) referred in t…