Tata Capital Financial Services Ltd. v. Asst. CIT

137 Taxmann.com 315High Court2022#6357 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

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

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…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, 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, 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, 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, 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…

MR ALTAF PATEL,PANVEL vs. ITO WARD 1, PANVEL

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

ITA 1449/PUN/2024[2013-14]Status: DisposedITAT Pune11 Dec 2024AY 2013-14

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 250

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1449/PUN/2024 िनधा"रण वष" / Assessment Year: 2013-14 Mr.Altaf Patel, V The Income Tax Officer, House No.128, s Ward-1, Panvel. Bhusar Mohalla Panvel Raigad, Panvel – 410206. PAN: BCAPP4701L Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shir Manish Mehta – Addl.CIT(DR) Date of hearing 05/12/2024 Date of pronouncement 11/12/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is…

BHAGWAN RAOSAHEB DAMALE,LADSANGVI vs. INCOME TAX OFFICER, WARD 1(9), AURANGABAD, AURANGABAD

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

ITA 1441/PUN/2024[2012-13]Status: DisposedITAT Pune29 Nov 2024AY 2012-13

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 148Section 250Section 69A

…।आयकरअपीलीयअिधकरण ”एस एम सी” "ायपीठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1441/PUN/2024 िनधा"रण वष" / Assessment Year: 2012-13 Bhagwan Raosaheb Damale, V The Income Tax Officer, At Post Ladsangvi, s Ward-1(9), Aurangabad. Aurangabad, Maharashtra – 431007. PAN: AZWPD4618F Appellant/ Assessee Respondent / Revenue Assessee by Shri Dhiraj Dandgaval – CA/AR Revenue by Shri Manoj Tripathi – DR Date of hearing 28/11/2024 Date of pronouncement 29/11/2024 आदेश/ ORDER PER DR. DIPAK P.…