How many judgments cite Sunrise Education Trust v. ITO(E)?

20 judgments on BharatTax cite Sunrise Education Trust v. ITO(E) (92 Taxmann.com 74), spanning 2019 to 2025.

Which sections of the Income Tax Act does Sunrise Education Trust v. ITO(E) come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 68, Section 10(34A), Section 10(38).

Sunrise Education Trust v. ITO(E)

92 Taxmann.com 74High Court2018#5852 most cited

What is Sunrise Education Trust v. ITO(E) authority for?

Reassessment proceedings are invalid if initiated based on factually incorrect reasons recorded by the Assessing Officer, such as the erroneous belief that the assessee never filed a return. Such incorrect premises vitiate the Assessing Officer's jurisdiction.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2019 to 2025.

Also referred to as

Sunrise Education Trust · ITO · reopening of assessment · section 147 · section 148 · section 151 · incorrect reasons · factually incorrect premise · not filed return · erroneous footing · valid jurisdiction

Sections most often in play

Section 147 Section 148 Section 143(3)Section 68 Section 10(34A)Section 10(38)Section 115QA Section 115QC

Issues it is cited on

material facts necessary for assessment tangible material escapement of income entry operator reopening of assessment reason to believe section 151 accommodation entry reassessment proceedings genuineness of the transaction section 144b notice under section 148

Judgments citing Sunrise Education Trust v. ITO(E)

Gdr Finance and Leasing P. Ltd, Delhi vs. Income Tax Officer, Delhi

In the result, the appeal of the assessee is allowed

ITA 802/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2018-19 M/S Gdr Finance & Leasing Vs. Assessment Unit, Pvt. Ltd., Income Tax Officer, 323, Agrawal Plaza, Nfac. Dda Community Centre, Shalimar Bagh, New Delhi – 110 088. Pan: Aaacg2363D (Appellant) (Respondent) Assessee By : Shri C.S. Aggarwal, Sr. Advocate; Shri Rupinder Aggarwal, Shri R.P. Mall, Shri Uma Shankar, Ms Suman Verma & Ms Vidushi Aggarwal, Advocates Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 29.10.2025 Date Of Pronouncement : 23.12.2025 Order Per Vimal Kumar, Jm:

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri Om Parkash, Sr. DR

Section 133(6)Section 142Section 143(2)Section 147Section 148Section 148ASection 151ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2018-19 M/s GDR Finance and Leasing Vs. Assessment Unit, Pvt. Ltd., Income Tax Officer, 323, Agrawal Plaza, NFAC. DDA Community Centre, Shalimar Bagh, New Delhi – 110 088. PAN: AAACG2363D (Appellant) (Respondent) Assessee by : Shri C.S. Aggarwal, Sr. Advocate; Shri Rupinder Aggarwal, Shri R.P. Mall, Shri Uma Shankar, Ms Suman Verma & Ms Vidushi Aggarwal, Advocates Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 29.10.2025 Date of Pronoun…

Manoj Kumar Agarwal, Farukhabad vs. Assessing Officer, Farrukhabad

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 76/AGR/2025[2017-18]Status: DisposedITAT Agra12 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER (Through virtual hearing) ITA Nos. 54 & 76/AGR/2025 (Assessment Years: 2015-16 &2017-18) Manoj Kumar Agarwal, Vs. AO, 2/25, Lohai Road, NFAC, Farrukhabad, Uttar Delhi Pradesh, UP (Appellant) (Respondent) PAN: AALPA7812P Assessee by : Shri Swaran Singh, Adv Shri Shailesh Gupta, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 15/09/2025 Date of pronouncement 12/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeals in ITA Nos. 54 & 76/AGR/2025 for AYs 2015-16…

Manoj Kumar Agarwal, Farrukhabad vs. DCIT Circle-4(2)(1) Farrukhabad, Farrukhabad

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 54/AGR/2025[2015-2016]Status: DisposedITAT Agra12 Dec 2025AY 2015-2016

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 143(3)Section 147

Bhikhalal Prahaladrai Agarwal HUF, Gandhidham vs. Assistant Commissioner of Income Tax, Gandhidham Circle, Gandhidham

ITA 780/RJT/2024[2016-17]Status: DisposedITAT Rajkot21 Aug 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.779&780/Rjt/2024 ("नधा"रण वष" / Assessment Years: 2011-12 & 2016-17) Bhikhalal Prahaladrai Agarwal- Vs. Assistant Commissioner Of Income Tax, Huf, Gandhidham Circle C/O. Sarda & Sarda, Sakar, 1St It Office, Plot No. 32, Sector No. 3, Near Floor, Dr. Radha-Krishnan Road, Iffco Colony, Gandhidham Opp. Rajkumar College Rajkot Gandhidham - 370201 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabha4638R (Assessee) (Respondent) Assessee By : Shri Vimal Desai, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 05/06/2025 Date Of Pronouncement : 21/08/2025

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.779&780/RJT/2024 ("नधा"रण वष" / Assessment Years: 2011-12 & 2016-17) Bhikhalal Prahaladrai Agarwal- Vs. Assistant Commissioner of Income Tax, HUF, Gandhidham Circle C/o. Sarda & Sarda, Sakar, 1st IT Office, Plot NO. 32, Sector No. 3, Near Floor, Dr. Radha-Krishnan Road, IFFCO Colony, Gandhidham Opp. Rajkumar College Rajkot Gandhidham - 370201 Rajkot - 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABHA4638R (Assessee) (Respondent) Assessee by : Sh…

Bhikhalal Prahladrai Agarwal HUF, Gandhidham vs. Assistant Commissioner of Income Tax Gandhidham Circle, Gandhidham

ITA 779/RJT/2024[2011-12]Status: DisposedITAT Rajkot21 Aug 2025AY 2011-12

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

Chandrakant Gordhanbhai Patel HUF, Dabhoi vs. The Dy. Commissioner of Income Tax Circle-1(3), Vadodara

In the result, appeal of the assessee in ITA no

ITA 485/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2012-13

Bench: The Final Hearing Of This Appeal Petition…”

For Appellant: None(Written Submission filed by the assessee)For Respondent: Shri Sanjay Jain, Sr. D.R

Section 139Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Ramit Kochar, Accountant Member Assessment Year 2012-13 Shri Chandrakant The D.C.I.T, Gordhanbhai Patel Circle-1(3), HUF, Aayakar Bhavan, At Bhikhankui, v. Race Course, PO Dabhoi, Vadodara- Dabhoi-391110 390007 , Gujarat District Vadodra, Gujarat. PAN:AADHC6657E (Respondent) (Appellant) Assessee by: None(Written Submission filed by the assessee) Revenue by: Shri Sanjay Jain, Sr. D.R. Date of hearing : 10-07-2024 Date of pronouncement : 31-07-2024 आदेश/ORDER This appeal in ITA No.485/Ahd/2024 for assessment year 2012-13 filed by the assessee w…

ITO, Ward-35(7), New Delhi vs. Sumitra Devi, Delhi

In the result, the appeal of the Revenue stands dismissed and the Cross Objection of the assessee is partly allowed

ITA 906/DEL/2020[2010-11]Status: DisposedITAT Delhi28 Feb 2024AY 2010-11

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2010-11 & Co. No. 173/Del/2022 Asstt. Year 2010-11 Ito, Ward-35(7), Vs. Smt. Sumitra Devi, New Delhi. Plot No. 132/133, First Floor, Pocket-12, Sector-24, Rohini, Delhi-110 085. Pan Craps6145R (Appellant) (Respondent)

For Appellant: Shri Sachin Kumar, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 147Section 148Section 151Section 45(1)Section 45(5)(b)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2010-11 & CO. No. 173/Del/2022 Asstt. Year 2010-11 ITO, Ward-35(7), Vs. Smt. Sumitra Devi, New Delhi. Plot No. 132/133, First Floor, Pocket-12, Sector-24, Rohini, Delhi-110 085. PAN CRAPS6145R (Appellant) (Respondent) Assessee by: Shri Sachin Kumar, Advocate Department by: Shri Piyush Tripathi, Sr. DR Date of Hearing: 15.02.2024 Date of 28.02.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue and the Cross Objection filed by th…

Shri Hitesh Himmatlal Savani, Surat vs. Income Tax Officer Ward 3(2)(3), Surat

In the result, the ground No

ITA 347/SRT/2017[2007-08]Status: DisposedITAT Surat30 Sept 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura Pan No. Bijps 5821 H Gate, Surat. Appellant/ Assessee Respondent/ Revenue

Section 131Section 133ASection 143(1)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura PAN No. BIJPS 5821 H Gate, Surat. Appellant/ assessee Respondent/ revenue Assessee represented by Shri P M Jagasheth, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 01/07/2022 Date of pronouncement 30/09/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…

Bharatkumar Ganpatram Vyas, Dadra and Nagar Haveli vs. Income Tax Officer, Silvassa Ward, Silvassa

In the result, ground No. 2 of appeal raised by assessee is party allowed

ITA 186/SRT/2022[2012-13]Status: DisposedITAT Surat28 Sept 2022AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) Bharatkumar Ganpatram Vyas, I.T.O. G-5, Ravi Darshan Apartment, Silvassa Ward, Silvassa, Vs. Main Road, B/H Surabhi Bar 1St Floor, V.B. Mall, Near Restaurant, Silvassa-396210, Civil Court, Tokarkhada, Dadra & Nagar Haveli (Ut). Silvassa. Pan No. Accpv 7502 Q Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 147Section 148Section 254(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Bharatkumar Ganpatram Vyas, I.T.O. G-5, Ravi Darshan Apartment, Silvassa Ward, Silvassa, Vs. Main Road, B/h Surabhi Bar 1st Floor, V.B. Mall, Near Restaurant, Silvassa-396210, Civil Court, Tokarkhada, Dadra and Nagar Haveli (UT). Silvassa. PAN No. ACCPV 7502 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri P M Jagasheth, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 23/09/2022 Date of pronouncement 28/09/2022 Order under Section 254(1) of Income…

Sushil Jain (HUF), Ahmedabad vs. ITO, Ward-1(2)(4), Ahmedabad

In the result, both the appeals preferred by the assessee are allowed

ITA 213/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri M. S. Chhajed, A.RFor Respondent: Shri Rakesh Jha, Sr. DR

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-2” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 212&213/Ahd/2019 (Assessment Year: 2008-09) Sushil Hiralal Jain & Sushil Vs. Income Tax Officer, Jain(HUF), B-602, Shilalekh, Ward-1(2)(4), Opp. Police Stadium, Shahibaug, Ahmedabad Ahmedabad-380004 [PAN No.ACXPJ8818N] (Appellant) .. (Respondent) Appellant by : Shri M. S. Chhajed, A.R. Respondent by : Shri Rakesh Jha, Sr. DR Date of Hearing 29.07.2022 Date of Pronouncement 12.08.2022 O R D E R PER Ms. MADHUMITA ROY - JM: Both the appeals filed by the assess…

Sushil Hiralal Jain, Ahmedabad vs. ITO, Ward-1(2)(4), Ahmedabad

In the result, both the appeals preferred by the assessee are allowed

ITA 212/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri M. S. Chhajed, A.RFor Respondent: Shri Rakesh Jha, Sr. DR

Section 143(3)Section 147Section 148

ACIT, Vapi Circle, Vapi vs. Shri Fatehsinh Mohansinh Chauhan, Silvassa

In the result, the appeal of the Revenue is dismissed

ITA 198/SRT/2020[2010-11]Status: DisposedITAT Surat30 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Assistant Commissioner Of Shri Fatehsinh Mohansinh Income-Tax, Vapi Circle, Vapi Chauhan, Haveli, Vs Fortune Square-Ii, 7Th Floor, Swaminarayan Marg, Room No. 704, Daman Road, Silvassa-396230, Dadara Chala, Cvapi-396191 & Nagar Haveli Pan : Abppc 6997 C Appellant / Revenue Respondent / Assessee

Section 133(6)Section 143(2)Section 143(3)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) Assistant Commissioner of Shri Fatehsinh Mohansinh Income-tax, Vapi Circle, Vapi Chauhan, Haveli, Vs Fortune Square-II, 7th Floor, Swaminarayan Marg, Room No. 704, Daman Road, Silvassa-396230, Dadara Chala, CVapi-396191 & Nagar Haveli PAN : ABPPC 6997 C Appellant / Revenue Respondent / assessee Assessee by Shri Hardik Vora, Advocate Revenue by Shri SBG Mahapatra – Sr-DR Date of hearing 17.06.2022 Date of pronouncement 30.06.2022 Order under sect…

Mrs. Renu Tikamdas Tharani, Mumbai vs. DCIT (It)-4(2)(1), Mumbai

ITA 2333/MUM/2018[2006-07]Status: DisposedITAT Mumbai16 Jul 2020AY 2006-07

Section 127Section 143(3)Section 147Section 148

…ITA No. 2333/Mum/2018 Assessment year: 2006-07 Page 1 of 55 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI „I‟ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Amarjit Singh (Judicial Member)] Assessment year: 2006-07 Renu T Tharani ……………….………Appellant 1, Prabhat Building, 28, ‘B’ Road Churchgate, Mumbai 400 020 [PAN: AAXPT 4838 Q] Vs Dy Commissioner of Income Tax International Taxation Circle 4(2)(1), Mumbai ……………………Respondent Appearances by Ved Jain and Mukesh Advani for the appellant Avaneesh Tiwari for the respondent Date of concluding the hearing: : January 28,2020 Date of pronouncement : July 16 ,202…

Braham Prakash Lakra, Delhi vs. ITO, Ward- 67(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 7650/DEL/2018[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Shri N.K. Billaiya[A.Y 2012-13]

For Appellant: Shri Sachin Kumar, AdvFor Respondent: Shri Pradeep Singh Gautam, Sr. DR

Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER [A.Y 2012-13] Braham Prakash Lakra Vs. The I.T.O D – 12, Ranhola Extension Ward 67(1) Meera Enclave, Delhi New Delhi PAN: AASPL 9105 H (Applicant) (Respondent) Assessee By : Shri Sachin Kumar, Adv Department By : Shri Pradeep Singh Gautam, Sr. DR Date of Hearing : 18.11.2019 Date of Pronouncement : 19.11.2019 ORDER With this appeal, the assessee has challenged the correctness of the order of the Commissioner of Income Tax [Appeals] - 21, New Delhi dated 17.09.2018 pertaining to assessment…

The ACIT, Circle - 4(2), Ahmedabad vs. Shri Kalpesh Atmaram Patel, Ahmedabad

In the result, appeals filed by the Revenue and C

ITA 967/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad26 Jun 2019AY 2006-07

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate with Urvahsi Shodhan

Section 132Section 143(1)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. Nos: 967, 1682 & 1683/AHD/2016 & C.O. Nos: 126 to 128/AHD/2016 (Assessment Years: 2006-07, 2009-10 & 2010-11) ACIT, Circle-4(2), V/S Shri Kalpesh Atmaram Ahmedabad Patel 17, Ganesh Park Part- II, Opp. Vishwas City Bunglows, Ghatlodia, Ahmedabad PAN No. ACIPP5510G V/S Shri Kalpesh Atmaram Patel 17, Ganesh Park ACIT, Circle-4(2), Part-II, Opp. Vishwas City Ahmedabad Bunglows, Ghatlodia, Ahmedabad PAN No. ACIPP5510G (Appellant) (Respondent) Appellant by : Shri…

The ITO, Ward- 4(2)(3), Ahmedabad vs. Shri Mukesh Keshavlal Patel, Ahmedabad

In the result, appeals filed by the Revenue and C

ITA 963/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad26 Jun 2019AY 2006-07

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate with Urvahsi Shodhan

Section 132Section 143(1)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) ITA. Nos: 963 to 965/AHD/2016 & C.O. Nos: 123 to 125/AHD/2016 (Assessment Years: 2006-07, 2009-10 & 2010-11) Income-tax Officer, Ward- V/S Shri Mukesh Keshavlal 4(2)(3), Ahmedabad Patel 65, Ganeshkunj Twin Bunglows, Nr. R.C. Technical Ghatlodia, Ahmedabad PAN No. ACIPP5506C Shri Mukesh Keshavlal Patel 65, Ganeshkunj Twin V/S Income-tax Officer, Ward- Bunglows, Nr. R.C. 4(2)(3), Ahmedabad Technical Ghatlodia, Ahmedabad PAN No. ACIPP5506C (Appellant) (Respondent)…

Chander Jain, New Delhi vs. DCIT, Circle-63(1), New Delhi

In the result, the assessment is quashed and since, the assessment is quashed, we do not find it necessary to well into the merits of the case

ITA 4144/DEL/2018[2009-10]Status: DisposedITAT Delhi03 Jun 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri S. Srivastavaassessment Year: 2009-10

Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2009-10 Chander Jain vs ACIT S/o Late Sh. Dal Chand Jain, Circle 39(1) 4682, Gali Umrao Singh, New Delhi. Pahari Dheeraj, New Delhi. PAN No. ABZPJ6595M APPELLANT RESPONDENT & Assessment Year: 2009-10 Chander Jain vs DCIT S/o Late Sh. Dal Chand Jain, Circle 63(1) 4682, Gali Umrao Singh, New Delhi. Pahari Dheeraj, New Delhi. PAN No. ABZPJ6595M APPELLANT RESPONDENT Assessee by Shri Salil Kapoor, Sr. Adv. Sh. Sumit Lal Chandani, Adv. Ms. Ananya Kapoor,…

Dhanvidhya Impex Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(4), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 970/AHD/2017[2005-06]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.970/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2005-06 Dhanvidhya Impex P.Ltd. Vs. Ito, Ward-1(4) F/2, Tushar Centre Ahmedabad. Statdium Circle Navrangpura Ahmedabad 380 009. Pan : Aaacd 7729 E

For Appellant: Shri A.L. Thakkar, ARFor Respondent: Richa Rastogi, Sr.DSR

Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘B’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.970/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2005-06 Dhanvidhya Impex P.Ltd. Vs. ITO, Ward-1(4) F/2, Tushar Centre Ahmedabad. Statdium Circle Navrangpura Ahmedabad 380 009. PAN : AAACD 7729 E अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri A.L. Thakkar, AR Revenue by : Richa Rastogi, Sr.DSR सुनवाई क" तार"ख/Date of Hearing : 04/04/2019 घोषणा क" तार"ख /Date of Pronouncement: 30/04/2019 आदेश/O…

Bhavna Investment Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(4), Ahmedabad

In the result, the assessee succeeds on legal ground towards validity of jurisdiction under section 147 of the Act

ITA 1454/AHD/2016[2005-06]Status: DisposedITAT Ahmedabad15 Feb 2019AY 2005-06

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 1454/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2005-06)

For Appellant: Aseem L. Thakkar, AR

Section 143(1)Section 143(3)Section 147Section 148(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1454/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2005-06) Bhavna Investment Pvt. The Income Tax Officer, बनाम/ Ltd. Ward-1(4), Vs. B/801/2, Sukh Tower, Ahmedabad. Mirambica- School Road, Naranpura, Ahmedabad - 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACB6298E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Aseem L. Thakkar, AR ""यथ" क" ओर से / Responde…

Dhanvidhya Multisales Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(4), Ahmedabad

In the result, the assessee succeeds on legal ground towards validity of jurisdiction under section 147 of the Act

ITA 1453/AHD/2016[2005-06]Status: DisposedITAT Ahmedabad15 Feb 2019AY 2005-06

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Appellant: Aseem L. Thakkar, AR

Section 139(1)Section 143(1)Section 147Section 148(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1453/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2005-06) Dhanvidhya Multisales The Income Tax Officer, बनाम/ Pvt. Ltd. Ward-1(4), Vs. F/2, Tushar Centre, Ahmedabad. Stadium Circle, Navrangpura, Ahmedabad - 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACD7729E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Aseem L. Thakkar, AR ""यथ" क" ओर से / Respondent…