Sudhir Kumar Shah (HUF) v. CIT-III, Ludhiana)

ITA 93/CHNY/2019[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:3342 to 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 to 2013-14 Shri. D. R. Balakrishna Raja, ACIT, 9/16, Venkatesan Street, vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [PAN:AGWPD-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./ITA Nos.:91 to 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-1…

DCIT, Central Cir-2(4), Chennai vs. D R Balakrishna Raja, Chennai

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT

ITA 92/CHNY/2019[2012-13]Status: DisposedITAT Chennai19 Jan 2026AY 2012-13

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:3342 to 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 to 2013-14 Shri. D. R. Balakrishna Raja, ACIT, 9/16, Venkatesan Street, vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [PAN:AGWPD-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./ITA Nos.:91 to 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-1…

DCIT, Central Cir-2(4), Chennai vs. D R Balakrishna Raja, Chennai

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT

ITA 91/CHNY/2019[2011-12]Status: DisposedITAT Chennai19 Jan 2026AY 2011-12

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:3342 to 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 to 2013-14 Shri. D. R. Balakrishna Raja, ACIT, 9/16, Venkatesan Street, vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [PAN:AGWPD-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./ITA Nos.:91 to 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-1…

DCIT, Central Cir-2(4), Chennai vs. D R Balakrishna Raja, Chennai

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT

ITA 3344/CHNY/2018[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:3342 to 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 to 2013-14 Shri. D. R. Balakrishna Raja, ACIT, 9/16, Venkatesan Street, vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [PAN:AGWPD-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./ITA Nos.:91 to 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-1…

D R Balakrishna Raja, Chennai vs. ACIT, Central Cir-3(3), Chennai

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT

ITA 3343/CHNY/2018[2012-13]Status: DisposedITAT Chennai19 Jan 2026AY 2012-13

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:3342 to 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 to 2013-14 Shri. D. R. Balakrishna Raja, ACIT, 9/16, Venkatesan Street, vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [PAN:AGWPD-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./ITA Nos.:91 to 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-1…

D R Balakrishna Raja, Chennai vs. ACIT, Central Cir-3(3), Chennai

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT

ITA 3342/CHNY/2018[2011-12]Status: DisposedITAT Chennai19 Jan 2026AY 2011-12

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:3342 to 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 to 2013-14 Shri. D. R. Balakrishna Raja, ACIT, 9/16, Venkatesan Street, vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [PAN:AGWPD-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./ITA Nos.:91 to 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-1…

D R Balakrishna Raja, Chennai vs. ACIT, Central Cir-3(3), Chennai

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT

ITA 464/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:3342 to 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 to 2013-14 Shri. D. R. Balakrishna Raja, ACIT, 9/16, Venkatesan Street, vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [PAN:AGWPD-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./ITA Nos.:91 to 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-1…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)

ITA 463/JPR/2024[2016-17]Status: DisposedITAT Jaipur27 Nov 2024AY 2016-17

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” 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. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)

ITA 462/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Nov 2024AY 2015-16

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” 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. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)

ITA 427/JPR/2024[2014-15]Status: DisposedITAT Jaipur27 Nov 2024AY 2014-15

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” 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. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, CC-2, Jaipur, Income Tax Department vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)

ITA 423/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” 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. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

Chandra Mohan Badaya, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result the four appeals filed by the assessee stands

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)

ITA 13/DEL/2024[2017-18]Status: DisposedITAT Delhi08 Aug 2024AY 2017-18

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” 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. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

Jaspreet Kaur, Delhi vs. Income Tax Officer Ward 45 (2), Delhi

The appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 143(3)Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.13/Del/2024, A.Y.2017-18 Jaspreet Kaur, ITO, G-22/1-A, Ward 45(2), Rajouri Garden Delhi Delhi PAN : AIUPK9980H (Appellant) (Respondent) Appellantby Sh. Daljit Singh, Advocate Respondent by Ms. Anupama Singla, Sr. DR Date of Hearing 01/08/2024 Date of Pronouncement 08/08/2024 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the Assessment Year (In short, the ‘AY’) 2017-18 preferred by the assessee is directed against the order dated 05.12.2023 passed by…

DCIT, Central Cir -2(3), Chennai vs. Chandan Credits Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 47/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

ITA 46/CHNY/2019[2008-09]Status: DisposedITAT Chennai25 Nov 2022AY 2008-09

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir -2(3), Chennai vs. Chandan Credits Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

ITA 40/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rai Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

ITA 39/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rai Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

ITA 38/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rai Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

ITA 37/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Gugnani Leasing and Hire P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

ITA 36/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Gugnani Leasing and Hire P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am