Tata Capital Financial Services Ltd. v. Asst. CIT

137 Taxmann.com 315High Court2022#4108 most cited

What is Tata Capital Financial Services Ltd. v. Asst. CIT authority for?

When reopening an assessment, the assessing officer must provide the assessee with a copy of the superior officer's approval, including their comments, name, designation, and date, not merely state the reasons in a letter. This ensures transparency in the reassessment process.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2024 to 2026.

Also referred to as

Tata Capital Financial Services Ltd. v. Asst. CIT · 137 Taxmann.com 315 · Bombay HC · 2022 · reassessment · reopening assessment · reasons to believe · superior officer approval · section 147 · section 148 · section 151 · live link

Sections most often in play

Section 10(26)Section 147Section 148Section 151Section 68Section 132Section 143(3)Section 61

Issues it is cited on

section 10(26)section 61substantive assessmentprotective assessmentlive linkregular assessmentescapement of incomereopening of assessmentreason to believecross objectionsection 151reassessment proceedings

Judgments citing Tata Capital Financial Services Ltd. v. Asst. CIT

Rajendrakumar Shrishrimal, Pune vs. Income Tax Officer Ward 5(1), Pune

In the result, appeal of the assessee is allowed

ITA 3282/PUN/2025[2017-18]Status: DisposedITAT Pune12 Feb 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.3282/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, S Ward-5(1), Pune. Bibwewadi, Pune – 411037. Pan: Bjsps9226G Appellant/ Assessee Respondent /Revenue Assessee By Shri Abhilash Hiran Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 11/02/2026 Date Of Pronouncement 12/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 16.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 03.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 151Section 250

…(ITA No 2324/PUN/2025) dated 06 January 2026 7. Decision of the Hon'ble Pune ITAT in the case of ITO v Karia Builders (ITA No 2401/PUN/2024) dated 23 July 2025 8. Decision of the Hon'ble Bom HC in the case of Tata Capital Financial Services Ltd v ACIT (2022) 443 ITR 127 dated 15 February 2022 9. Decision of the Hon'ble Del HC in the case of Tia Enterprises 1 (P.) Ltd. vs. ITO [2024] 158 taxmann.com 63 (Delhi) [26-09-2023] 10. Decision of the Hon'ble SC in the case of ITO vs. Tia Enterprises (P.) Ltd. [2024] 167 taxmann.com 56 (SC) [13-09-2024] where the SLP is dismissed 11. Decision of the Hon'ble Delhi ITAT in…

Assistant Commissioner of Income Tax, Circle-1(1)(1), Meerut, Meerut (U.P.) vs. Nita Rastogi, Meerut (U.P.)

In the result, appeal of the Revenue is dismissed

ITA 3382/DEL/2025[2013-14]Status: DisposedITAT Delhi26 Nov 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2013-14] Acit Vs Nita Rastogi Circle-1(1)(1) 32-C, Janta Nagar, Garh Road, Meerut-250001. Meerut-250002. Pan-Aanpr7715E Appellant Respondent Revenue By Shri Shyam Manohar Singh, Sr.Dr Assessee By Dr. Kapil Goel, Adv. Date Of Hearing 23.09.2025 Date Of Pronouncement 26.11.2025

Section 139(1)Section 147Section 148Section 250Section 68Section 690

…ITA No.3382/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2013-14] ACIT vs Nita Rastogi Circle-1(1)(1) 32-C, Janta Nagar, Garh Road, Meerut-250001. Meerut-250002. PAN-AANPR7715E APPELLANT RESPONDENT Revenue by Shri Shyam Manohar Singh, Sr.DR Assessee by Dr. Kapil Goel, Adv. Date of Hearing 23.09.2025 Date of Pronouncement 26.11.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by Revenue against the order dated 26.03.2025 of Ld. Commissioner of Income Tax (A), National…

Yugal Madhukar Khairnar, Satana vs. The Income-Tax Officer, Ward 1, Malegaon

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1322/PUN/2025[2012-13]Status: DisposedITAT Pune09 Sept 2025AY 2012-13

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1322/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Yugal Madhukar Khairnar, V The Income Tax Officer, Dongrej Virgaon, Satana, S Ward-1, Malegaon. Dist-Nashik, Nashik – 423301. Pan: Anmpk4805E Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod S. Shingte – Ar Revenue By Shri Ambarnath Khule - Jcit(Dr) Date Of Hearing 04/09/2025 Date Of Pronouncement 09/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax Appeal(Nfac) Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2012-13 Dated 24.03.2025 Emanating From The Assessment Order Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961. The Grounds Of Appeal Raised By The Assessee Are As Under : “1. On The Basis Of The Facts & In The Circumstances Of The Case, The Assessing Officer Is Not Justified In Making Addition Of Rs. 22,94,000/-

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…application of mind by ld.CIT(A). 4.4 It is also observed from the assessment order that reasons recorded were not provided to the Assessee. The Hon’ble Bombay ITA No.1322/PUN/2025 [A] High court in the case of Tata Capital Financial Services Ltd., Vs. ACIT 443 ITR 127(Bom) has held as under : “4……………… It will be apposite to quote the following from the judgment of the Delhi High Court in case of SABH Infrastructure Ltd. v. Asstt.CIT [2018] 99 taxmann.com 409/[2017] 398 ITR 198 which reads as under : "Before parting with the case, the Court would like to observe that on a routine basis, a large number of writ…

Sandipan Bhagwanrao Jadhav, Latur vs. Income Tax Officer Ward 1, Latur

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1247/PUN/2025[2016-17]Status: DisposedITAT Pune23 Jun 2025AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1247/Pun/2025 िनधा"रण वष" / Assessment Year: 2016-17 Sandipan Bhagwanrao Jadhav, V The Income Tax Officer, 1, Padmin, Behind Hanuman S. Ward-1, Latur. Temple, Prakash Nagar, Latur – 413512. Maharashtra. Pan: Abcpj1410E Appellant/ Assessee Respondent / Revenue Assessee By Shri Shilchandra Hajgude – Ar Revenue By Shri Akhilesh Srivastva– Addl.Cit(Dr) Date Of Hearing 17/06/2025 Date Of Pronouncement 23/06/2025

Section 142(1)Section 143(2)Section 147Section 148Section 250Section 271(1)(c)Section 69A

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1247/PUN/2025 िनधा"रण वष" / Assessment Year: 2016-17 Sandipan Bhagwanrao Jadhav, V The Income Tax Officer, 1, Padmin, Behind Hanuman s. Ward-1, Latur. Temple, Prakash Nagar, Latur – 413512. Maharashtra. PAN: ABCPJ1410E Appellant/ Assessee Respondent / Revenue Assessee by Shri Shilchandra Hajgude – AR Revenue by Shri Akhilesh Srivastva– Addl.CIT(DR) Date of hearing 17/06/2025 Date of pronouncement 23/06/2025 आ…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 736/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 735/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 734/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Deputy Commissioner of Income Tax, Central Circle, Kollam, Kerala vs. Vrindavan Builders Private Limited, Pathanamthitta

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 733/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Vrindavan Builders Private Limited, Kerala

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 732/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 700/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Bhavan Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 699/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 698/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 697/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Builders Pvt Ktd, Nagaland vs. ACIT Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 696/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Vrindavan Builders Pvt Ltd, Nagaland vs. ACIT, Central Circle, Kollam

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 695/COCH/2024[2012-13]Status: DisposedITAT Cochin09 Jun 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 695 to 700/Coch/2024 – AYs: 2012-13 to 2017-18 Vrindavan Builders Pvt. Ltd. ACIT, Central Circle 105, Opp. Chishi Marketing Complex Aayakar Bhavan, Karbala Circular Road, Dimapur, Sadar vs. Junction, Kollam 691001 Dimapur SO, Nagaland 797112 [PAN: AABCV8155F] (Appellant) (Respondent) ITA Nos. 732 to 736/Coch/2024 – AYs: 2013-14 to 2017-18 ACIT, Central Circle Vrindavan Builders Pvt. Ltd. Aayakar Bhavan, Karbala 105, Opp. Chishi Marketing Complex vs. Junction, Kollam 691001 Circular Road, D…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Allebasi Builders and Developers (P) Ltd, Attingal

In the result, appeal filed by the assessee stands allowed and Revenue’s appeal and assessee’s cross objection stand dismissed

ITA 317/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 117/Coch/2024 – AY: 2015-16 Allebasi Builders and Developers DCIT, Central Circle Pvt. Ltd. Aayakar Bhavan, Karbala No. 1, Shelter, LMS Junction vs. Junction, Kollam 691001 Attingal P.O., Thiruvananthapuram [PAN: AAHCA0575C] (Appellant) (Respondent) ITA Nos. 317/Coch/2024 – AY: 2015-16 DCIT, Central Circle Allebasi Builders and Developers Aayakar Bhavan, Karbala Pvt. Ltd. vs. Junction, Kollam 691001 No. 1, Shelter, LMS Junction Attingal P.O., Thiruvananthapuram (Appellant) (Respondent) CO…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Moneymuttam Finance, Pathanamthitta

In the result, assessee’s cross objection stands allowed and appeal filed by the Revenue stands dismissed

ITA 315/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Years: 2017-18

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM Assessment Years: 2017-18 DCIT, Central Circle Moneymuttam Finance Aayakar Bhavan, Karbala Rajavalsam Buildings Junction, Kollam 691001 vs. Opp. NSS College, Pandalam Pathanamthitta 689501 [PAN: ABAFM1229L] (Appellant) (Respondent) CO No. 09/Coch/2024 – AYs: 2017-18 (Arising out of ITA Nos. 315/Coch/2024) Moneymuttam Finance DCIT, Central Circle Rajavalsam Buildings Aayakar Bhavan, Karbala Opp. NSS College, Pandalam vs. Junction, Kollam 691001 Pathanamthitta 689501 [PAN: ABAFM1229L] (Appellant) (Res…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Arun Raj Pillai, Pathanamthitta

In the result, the cross objection filed by the assessee company stands allowed

ITA 314/COCH/2024[2018-19]Status: DisposedITAT Cochin09 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA No. 314/Coch/2024 – AY: 2018-19 DCIT, Central Circle Arun Raj Pillai Aayakar Bhavan, Near Railway Rajavalsam, Panangadu, Kulanada vs. Station Road, Karbala Junction Pandalam, Pathanamthita 689503 Kollam 691001 [PAN: AHCPR2712F] (Appellant) (Respondent) CO No. 05/Coch/2024 – AYs: 2018-19 (Arising out of ITA No. 314/Coch/2024) Arun Raj Pillai DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan, Karbala vs. Pandalam, Pathanamthita 689503 Junction, Kollam 691001 (Appellant) (Respond…

Sreevalsam Hotels and Resorts Private Ltd, Rajavalsam vs. ACIT, Central Circle, Kollam

In the result, assessee’s appeal in ITA No

ITA 115/COCH/2024[2017-2018]Status: DisposedITAT Cochin09 Jun 2025AY 2017-2018

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA No. 115 /Coch/2024 – AY: 2017-18 Sreevalsam Hotels and Resorts Pvt. DCIT, Central Circle Ltd. Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: AARCS3411P] (Appellant) (Respondent) CO No. 15 /Coch/2024 – AY: 2015-16 (Arising out of ITA No. 335/Coch/2024) Sreevalsam Hotels and Resorts Pvt. DCIT, Central Circle Ltd. Aayakar Bhavan, Karbala vs. Rajavalsam, Panangadu, Kulanada Junction, Kollam 691001 Pandalam, Pathanamthitta 6895…

Santosh Chandrahas Waghchaure, Pune vs. ITO, Ward14(5), Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 325/PUN/2025[2012-13]Status: DisposedITAT Pune29 Apr 2025AY 2012-13

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.325/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13 Santosh Chandrahas V The Income Tax Officer, Waghchaure, S Ward-14(5), Pune. House No.641, Waghchaure Building, Indreshwar Nagar, Indapur, Pune – 413106. Pan: Abqpw7868K Appellant/ Assessee Respondent / Revenue

Section 250

…orded for reopening, though ITA No.325/PUN/2025 [A] the Assessee had asked for it. Ld.AR referred to the email request made by the assessee for reasons. 4.5 The Hon’ble Jurisdictional High Court in the case of Tata Capital Financial Services Ltd., Vs. ACIT 443 ITR 127 gave the following directions : Quote“8. In the circumstances, the Revenue is directed to adhere to the following: (a) While communicating the reasons for re-opening the assessment, a copy of the standard form/request sent by the Assessing Officer for obtaining approval of the Superior Officer should itself be provided to the assessee. This would…