What is Super Malls P. Ltd. v. PCIT-8, New Delhi authority for?

Recording a valid satisfaction note by the Assessing Officer of the searched person is mandatory to initiate proceedings under Section 153C against another person whose material was seized. Without this satisfaction note, the Section 153C proceedings are invalid and vitiated by law.

How many judgments cite Super Malls P. Ltd. v. PCIT-8, New Delhi?

94 judgments on BharatTax cite Super Malls P. Ltd. v. PCIT-8, New Delhi (115 Taxmann.com 105), spanning 2022 to 2026.

Which sections of the Income Tax Act does Super Malls P. Ltd. v. PCIT-8, New Delhi come up under?

It is most often cited in judgments turning on Section 153A, Section 153C, Section 132, Section 143(3), Section 127, Section 139(1).

Super Malls P. Ltd. v. PCIT-8, New Delhi (115 Taxmann.com 105)

Satya Sankalp Villa (Ellisbridge) Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-8(1), Ahmedabad

In the result, appeal preferred by the assessee is dismissed

ITA 1132/AHD/2014[2004-05]Status: DisposedITAT Ahmedabad24 Jun 2024AY 2004-05

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 1132/Ahd/2014 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2004-05) िनधा"रण वष" Satya Sankalp Villa The Income Tax Officer बनाम बनाम/ बनाम बनाम Ward – 8(1), Ahmedabad (Ellisbridge) P. Ltd. Vs. Dharmadev House, Shyamal Cross Road, Satellite, Ahmedabad, Gujarat 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaics2707B (Appellant) .. (Respondent) Shri Mahesh Chhajed, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 05/06/2024 24/06/2024 Date Of Pronouncement O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals)-Xiv, Ahmedabad (In Short ‘The Cit(A)’), Dated 16.01.2014 For A.Y. 2004-05. 2. This Is Second Round Of Appeal Before This Tribunal. Before We Adjudicate The Grounds Taken By The Assessee In This Appeal, It Will Be Relevant To Recapitulate The Facts Of The Case.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR

Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA RAGHUNATH KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1132/Ahd/2014 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2004-05) िनधा"रण वष" Satya Sankalp Villa The Income Tax Officer बनाम बनाम/ बनाम बनाम Ward – 8(1), Ahmedabad (Ellisbridge) P. Ltd. Vs. Dharmadev House, Shyamal Cross Road, Satellite, Ahmedabad, Gujarat 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICS2707B (Appellant) .. (Respondent) Shri Mahesh Chhajed, A.R. अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Resp…

Principal Commissioner of Income Tax (Central) - 2 vs. M/S Victory Apartments Pvt. Ltd

The appeals are disposed of, in the aforesaid terms

ITA/1170/2017HC Delhi01 Nov 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 132Section 153C

…ssessees, fairly concedes that insofar as the first aspect is concerned, the Tribunal’s decision cannot be sustained in view of the judgment rendered by the Supreme Court in Super Malls Pvt. Ltd. v. Principal Commissioner of Income Tax 8, New Delhi, (2020) 4 SCC 581. Digitally Signed By:ATUL JAIN Signing Date:18.11.2023 13:42:19 Signature Not Verified ITA No.1167/2017 & connected matters Page 5 of 5 However, Mr Sanjeev Menon, learned standing counsel, who appears on behalf of the appellant/revenue, cannot but accept…

Principal Commissioner of Income Tax (Central) - 2 vs. M/S Victory Dwellings Pvt. Ltd

The appeals are disposed of, in the aforesaid terms

ITA/1194/2017HC Delhi01 Nov 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 132Section 153C

…ssessees, fairly concedes that insofar as the first aspect is concerned, the Tribunal’s decision cannot be sustained in view of the judgment rendered by the Supreme Court in Super Malls Pvt. Ltd. v. Principal Commissioner of Income Tax 8, New Delhi, (2020) 4 SCC 581. Digitally Signed By:ATUL JAIN Signing Date:18.11.2023 13:42:19 Signature Not Verified ITA No.1167/2017 & connected matters Page 5 of 5 However, Mr Sanjeev Menon, learned standing counsel, who appears on behalf of the appellant/revenue, cannot but accept…

Principal Commissioner of Income Tax (Central) - 2 vs. M/S Victory Apartments Pvt. Ltd

The appeals are disposed of, in the aforesaid terms

ITA/1167/2017HC Delhi01 Nov 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 132Section 153C

…ssessees, fairly concedes that insofar as the first aspect is concerned, the Tribunal’s decision cannot be sustained in view of the judgment rendered by the Supreme Court in Super Malls Pvt. Ltd. v. Principal Commissioner of Income Tax 8, New Delhi, (2020) 4 SCC 581. Digitally Signed By:ATUL JAIN Signing Date:18.11.2023 13:42:19 Signature Not Verified ITA No.1167/2017 & connected matters Page 5 of 5 However, Mr Sanjeev Menon, learned standing counsel, who appears on behalf of the appellant/revenue, cannot but accept…

ACIT Central -2, Bhopal vs. Shri Naresh Tharani, Bhopal

In the result, the appeals of revenue are dismissed and COs of the assessee are partly allowed for statistical purposes

ITA 113/IND/2021[2015-16]Status: DisposedITAT Indore30 Oct 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.108/Ind/2021 & Acit Central-2 Shri Naresh Tharani Bhopal E-2/149, Arera Colony Vs. Bhopal (Appellant / Revenue) (Assessee) Pan: Aampt6514G

Section 153C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.108/Ind/2021 & ACIT Central-2 Shri Naresh Tharani Bhopal E-2/149, Arera Colony Vs. Bhopal (Appellant / Revenue) (Assessee) PAN: AAMPT6514G CONo.18 & 19/Ind 2022 (Arising out of IT(SS)A No.108/Ind/2021& ITA No.113/Ind/2021) (Assessment Years:2014-15 & 2015-16) Shri Naresh Tharani ACIT Central-2 E-2/149, Arera Colony Bhopal Vs. Bhopal (Appellant / Assessee) (Revenue) PAN: AAMPT6514G Shri Ashish Goyal & N.D. Patwa, ARs Asses…

L. Ammini, Salem vs. ACIT, Central Circle, Salem

The appeal stand partly allowed

ITA 556/CHNY/2022[2013-14]Status: DisposedITAT Chennai23 Aug 2023AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR

Section 143(3)Section 153CSection 158B

…person, the proceedings u/s 153C would be vitiated by law. The recording of satisfaction note in the case of present assessee is not sufficient compliance of law. 5. The case law of Hon’ble Supreme Court in the case of M/s. Super Malls Pvt. Ltd. Vs. PCIT-8 (115 Taxmann.com 105) also supports this view. The adjudication of Hon’ble Court was as under: - 3.2 That in the present case there was no satisfaction note by the Assessing Officer of the searched party. That as per the scheme of section 153C of the Act, the Assessing Officer of searched person, i.e., the Directors in this case has to be firstly "satisfied"…

L. Ammini, Salem vs. ACIT, Central Circle, Salem

The appeal stand partly allowed

ITA 555/CHNY/2022[2012-13]Status: DisposedITAT Chennai23 Aug 2023AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR

Section 143(3)Section 153CSection 158B

…person, the proceedings u/s 153C would be vitiated by law. The recording of satisfaction note in the case of present assessee is not sufficient compliance of law. 5. The case law of Hon’ble Supreme Court in the case of M/s. Super Malls Pvt. Ltd. Vs. PCIT-8 (115 Taxmann.com 105) also supports this view. The adjudication of Hon’ble Court was as under: - 3.2 That in the present case there was no satisfaction note by the Assessing Officer of the searched party. That as per the scheme of section 153C of the Act, the Assessing Officer of searched person, i.e., the Directors in this case has to be firstly "satisfied"…

L. Ammini, Salem vs. ACIT, Central Circle, Salem

The appeal stand partly allowed

ITA 554/CHNY/2022[2011-12]Status: DisposedITAT Chennai23 Aug 2023AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR

Section 143(3)Section 153CSection 158B

…person, the proceedings u/s 153C would be vitiated by law. The recording of satisfaction note in the case of present assessee is not sufficient compliance of law. 5. The case law of Hon’ble Supreme Court in the case of M/s. Super Malls Pvt. Ltd. Vs. PCIT-8 (115 Taxmann.com 105) also supports this view. The adjudication of Hon’ble Court was as under: - 3.2 That in the present case there was no satisfaction note by the Assessing Officer of the searched party. That as per the scheme of section 153C of the Act, the Assessing Officer of searched person, i.e., the Directors in this case has to be firstly "satisfied"…

L. Ammini, Salem vs. ACIT, Central Circle, Salem

The appeal stand partly allowed

ITA 553/CHNY/2022[2010-11]Status: DisposedITAT Chennai23 Aug 2023AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.553/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) & आयकरअपील सं./ Ita No.554/Chny/2022 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ Ita No.555/Chny/2022 (िनधा"रण वष" / Assessment Year: 2012-13) & आयकरअपील सं./ Ita No.556/Chny/2022 (िनधा"रण वष" / Assessment Year: 2013-14) Smt. L. Ammini Acit बनाम 24/13-A, Mariamman Kovil Street, Central Circle, / Vs. Salem-636 003. Salem. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abupa-1999-F (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T.S.Lakshmi Venkataraman (Fca)-Ld.Ar !"थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)- Ld.Dr सुनवाईकीतारीख/Date Of Hearing : 08-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 23-08-2023 आदेश / O R D E R Per Bench: 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2010- 11 To 2013-14 Arises Out Of Common Order Passed By Learned

For Appellant: Shri T.S.Lakshmi Venkataraman (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)- Ld.DR

Section 143(3)Section 153CSection 158B

…person, the proceedings u/s 153C would be vitiated by law. The recording of satisfaction note in the case of present assessee is not sufficient compliance of law. 5. The case law of Hon’ble Supreme Court in the case of M/s. Super Malls Pvt. Ltd. Vs. PCIT-8 (115 Taxmann.com 105) also supports this view. The adjudication of Hon’ble Court was as under: - 3.2 That in the present case there was no satisfaction note by the Assessing Officer of the searched party. That as per the scheme of section 153C of the Act, the Assessing Officer of searched person, i.e., the Directors in this case has to be firstly "satisfied"…

DCIT, CC-7(3), Mumbai vs. Satish Jagannath Aggarwal, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2818/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Apr 2023AY 2014-15

For Appellant: Rushabh MehtaFor Respondent: Krishna Kumar

Section 132Section 143(3)Section 153Section 153ASection 153CSection 158B

…P a g e | 1 DCIT, CC-6(3) Vs. Satish Jagannath Aggarwal IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Deputy Commissioner of Vs. Satish Jagannath Income Tax, CC-6(3) Aggarwal, Room No. 655, Aaykar Jagan Kutir Sher E Bhavan, M.K. Road, Punjab, Mahakali Caves Mumbai – 400020 Road, Andheri (East) Mumbai – 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPA6712G Appellant .. Respondent Appellant by : Rushabh Mehta Respondent by : Krishna Kumar Date of Hearing 10.04.2023 Date of Pronouncement 20.04.2023 आदेश / O R D E R Per…

Mohammed Sherief vs. The Commissioner of Income Tax

ITA/7/2019HC Kerala02 Nov 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

…u/s 153C r.w.s. 153A for A.Y. 2003- 04." 5.4. He relies on the judgments reported in Super Malls Private Limited v. Principal Commissioner of Income Tax1 , and Pepsi Foods P.Ltd v. Assistant Commissioner of Income-tax,2 and Principal 1 (2020) 4 SCC 581 2 [2014] 367 ITR 112 (Delhi) ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -16- Commissioner of Income Tax v. N.S Software3. Therefore, in the absence of satisfaction recorded by the officer who searched the premises, the assessment under Section 153C of the Act is illegal and without jurisdiction. He prays for setting aside the o…

Mohammed Sherief vs. The Commissioner of Income Tax

ITA/2/2019HC Kerala02 Nov 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

…u/s 153C r.w.s. 153A for A.Y. 2003- 04." 5.4. He relies on the judgments reported in Super Malls Private Limited v. Principal Commissioner of Income Tax1 , and Pepsi Foods P.Ltd v. Assistant Commissioner of Income-tax,2 and Principal 1 (2020) 4 SCC 581 2 [2014] 367 ITR 112 (Delhi) ITA Nos.2/2019, 5/2019, 6/2019, 8/2019, 7/2019 -16- Commissioner of Income Tax v. N.S Software3. Therefore, in the absence of satisfaction recorded by the officer who searched the premises, the assessment under Section 153C of the Act is illegal and without jurisdiction. He prays for setting aside the o…

ACIT, Central Circle-1, Bhubaneswar vs. M/S. Sri Sai Rameswara Solvents Pvt. Ltd., Koraput

In the result, appeals of the revenue in IT(SS)A Nos

ITA 83/CTK/2021[2015-16]Status: DisposedITAT Cuttack18 Oct 2022AY 2015-16

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Jami Siva Sai, one of the directors of assesseeFor Respondent: Shri M.K.Gautam, CIT-DR

Section 153CSection 40A(3)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समऺ । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/IT(SS)A Nos.04-06/CTK/2021 (ननधाारण वषा / Assessment Year :2013-2014 to 2015-2016) ACIT, Central Circle-1, Vs M/s Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 PAN No. : AAJCS 3201 K AND Cross Objection Nos.24-26/CTK/2021 (Arising out of IT(SS)A Nos.04-06/CTK/2021) (ननधाारण वषा / Asse…

ACIT, Central Circle-1, Bhubaneswar vs. M/S. Sri Sai Rameswara Solvents Pvt. Ltd., Koraput

In the result, appeals of the revenue in IT(SS)A Nos

ITA 82/CTK/2021[2014-15]Status: DisposedITAT Cuttack18 Oct 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Jami Siva Sai, one of the directors of assesseeFor Respondent: Shri M.K.Gautam, CIT-DR

Section 153CSection 40A(3)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समऺ । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/IT(SS)A Nos.04-06/CTK/2021 (ननधाारण वषा / Assessment Year :2013-2014 to 2015-2016) ACIT, Central Circle-1, Vs M/s Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 PAN No. : AAJCS 3201 K AND Cross Objection Nos.24-26/CTK/2021 (Arising out of IT(SS)A Nos.04-06/CTK/2021) (ननधाारण वषा / Asse…

ACIT, Central Circle-1, Bhubaneswar vs. M/S. Sri Sai Rameswara Solvents Pvt. Ltd., Koraput

In the result, appeals of the revenue in IT(SS)A Nos

ITA 81/CTK/2021[2013-14]Status: DisposedITAT Cuttack18 Oct 2022AY 2013-14

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/It(Ss)A Nos.04-06/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.24-26/Ctk/2021 (Arising Out Of It(Ss)A Nos.04-06/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M M/S Sri Sai Rameswara Solvents Vs Acit, Central Circle-1, Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & आयकर अऩीऱ सं/Ita Nos.81-83/Ctk/2021 (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) Acit, Central Circle-1, Vs M/S Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 Pan No. : Aajcs 3201 K & Cross Objection Nos.27-29/Ctk/2021 (Arising Out Of Ita Nos.81-83/Ctk/2021) (ननधाारण वषा / Assessment Year :2013-2014 To 2015-2016) M/S Sri Sai Rameswara Solvents Vs Dcit, Corporate Circle-1(2), Pvt. Ltd., Bhadraya Street, Bhubaneswar Jeypore, Koraput-764001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Jami Siva Sai, one of the directors of assesseeFor Respondent: Shri M.K.Gautam, CIT-DR

Section 153CSection 40A(3)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समऺ । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर (तऱाशियाां और अशिग्रहण) अऩीऱ सं/IT(SS)A Nos.04-06/CTK/2021 (ननधाारण वषा / Assessment Year :2013-2014 to 2015-2016) ACIT, Central Circle-1, Vs M/s Sri Sai Rameswara Solvents Bhubaneswar Pvt. Ltd., Bhadraya Street, Jeypore, Koraput-764001 PAN No. : AAJCS 3201 K AND Cross Objection Nos.24-26/CTK/2021 (Arising out of IT(SS)A Nos.04-06/CTK/2021) (ननधाारण वषा / Asse…