Thomas Eapen v. ITO

113 Taxmann.com 268Income Tax Appellate Tribunal2020#12067 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 44ADSection 69ASection 115BBESection 143(1)Section 143(3)Section 144Section 144BSection 145(3)

Issues it is cited on

section 44adsection 44asection 44section 69asection 69section 68section 148section 147businessnfacdocumentsection 14

Judgments citing Thomas Eapen v. ITO

DILIP RAJUBHAI DARIYANI,JAMNAGAR vs. ITO, WARD - 2(10), JAMNAGAR, JAMNAGAR

Appeal are dismissed

ITA 752/RJT/2025[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 115BSection 144Section 145(3)Section 147Section 148Section 271ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 752/RJT/2025 Assessment Year: (2018-19) Dilip Rajubhai Dariyani Vs. The ITO, wd – 2(10), Prop. Aumshanti Footwear Income Tax Office, Shiv Smruti, B/h. Juma Masjid, Bardhan Chowk, Jamnagar – 361008 Jamnagar – 361001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AJEPD4859M (Appellant) (Respondent) : Smt. Astha Maniyar , Ld. AR Appellant by Respondent by : Shri Gopi Nath Chaubey, Ld. Sr. DR Date of Hearing : 16/01/2026 : 30/01/2026 Date of Pronouncement आदेश /…

SHIVANAND SHARANAPPA NASHI,VIJAYAPURA vs. THE ITO, WARD - 3, VIJAYAPURA

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1273/BANG/2024[2011-2012]Status: DisposedITAT Bangalore11 Sept 2024AY 2011-2012

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2011-12

For Appellant: Shri Kiran B. Sanmane, CAFor Respondent: Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(3)Section 263Section 44ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2011-12 Shivanand Sharanappa Nashi, Vs. The Income Tax Officer, At Post Almel, Ward 3, Taluka Sindgi, Vjayapura. Vijayapura. PAN : AFWPN 2891P APPELLANT RESPONDENT Appellant by : Shri Kiran B. Sanmane, CA Respondent by : Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.09.2024 Date of Pronouncement : 11.09.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against the ex-parte order d…

ALAGU PROCESS,TIRUPUR vs. ITO, WARD 2(1), TIRUPPUR

In the result the appeal of the assessee is partly allowed

ITA 695/CHNY/2024[2017-18]Status: DisposedITAT Chennai04 Sept 2024AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.695/Chny/2024 िनधा"रण वष" /Assessment Year: 2017-18 Alagu Process, The Income Tax Officer, S.F No.414, Vs. Ward-2(1), Palavanjipalayam Ring Road, Tiruppur. Veerapandi Post, Tirupur – 641 605. [Pan: Aavfa 5147P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri S. Sridhar (Erode), Advocate ""थ" की ओर से /Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/Date Of Hearing : 26.06.2024 घोषणा की तारीख /Date Of : 04.09.2024 Pronouncement आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), (Nfac), Delhi [Hereinafter “Cit(A)”] In Din & Order No. Itba/Nfac/S/250/2023- 24/105992446(1), Dated 19.01.2024. The Assessment Was Framed By The Assessing Officer For The Assessment Year 2017-18 U/S.147 R.W.S

For Appellant: Shri S. Sridhar (Erode), AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 147Section 148Section 44ASection 68Section 69A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.695/Chny/2024 िनधा"रण वष" /Assessment Year: 2017-18 Alagu Process, The Income Tax Officer, S.F No.414, Vs. Ward-2(1), Palavanjipalayam Ring Road, Tiruppur. Veerapandi Post, Tirupur – 641 605. [PAN: AAVFA 5147P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri S. Sridhar (Erode), Advocate ""थ" की ओर से /Respondent by…

HARUN GANIBHAI GHANCHI,AHMEDABAD vs. THE ITO, WARD-6(1)(2), AHMEDABAD

In the result, appal of the assessee is dismissed

ITA 916/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad19 Jun 2024AY 2017-18

Bench: Ms. Suchitra Kambleassessment Year: 2017-18

Section 144Section 44ASection 68Section 69A

…ITA No.916/Ahd/2023 Assessment Year: 2017-18 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2017-18 Harun Ganibhai Ghanchi, The Income Tax Officer, A-3, 3rd Floor, Ward – 6(1)(2), Nawab Apartments, Ahmedabad. Opp. Gujarat Today Press, Vs. Shahalam, Ahmedabad - 380 028. [PAN – BAHPG 2802 C] (Appellant) (Respondent) Assessee by Shri Tej Shah, AR Revenue by Shri Purshottam Kumar, Sr. DR Date of Hearing 12.06.2024 Date of Pronouncement 19.06.2024 O R D E R This appeal is filed by the assessee against order dated 12.1…

PRAMOD PAREEK,JAIPUR vs. ITO, WARD-6(3), JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 274/JPR/2020[2008-09]Status: DisposedITAT Jaipur08 Feb 2023AY 2008-09

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Smt. Monisha Choudhary, JCIT
Section 147Section 148Section 151Section 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 274/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Shri Pramod Pareek The ITO 81, Himmat Nagar, Tonk Road Vs. Ward 6(3) Jaipur – 302015 (Raj) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGAPP 6672 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani, CA & Shri Rohan Sogani, CA jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary,…

SHRI TUSHARBHAI MANSHUKHBHAI DESAI,,RAJKOT vs. THE ITO-WARD 1(1)(5),, RAJKOT

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

ITA 391/RJT/2018[2010-11]Status: HeardITAT Rajkot13 Jul 2022AY 2010-11
For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 143(3)Section 148Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Shri Tusharbhai The ITO, Mahasukhlal Desai, Ward-1(1)(5), M/s. Unique Engineers, Vs Rajkot 2-Navalnagar, Rajkot (Respondent) PAN: AAATS9403R (Appellant) Assessee by: Shri R.D. Lalchandani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 29-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal arises from order of the Ld. CIT (A)-1, Rajkot dated 04-09-2018, in proceedings under section1…

NARENDRA CHANDUBHAI RAFALIYA,AHMEDABAD vs. ITO, WARD-3(3)(8), AHMEDABAD

In the result, the additional ground of appeal of the assessee is allowed for statistical purposes

ITA 103/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad15 Jun 2022AY 2015-16
For Appellant: Shri ParimalSinh Parmar, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 234ASection 271Section 271BSection 44ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Narendra Chandubhai The ITO, Rafaliya, H-2, Panchshilp Ward-3(3)(8), Residency, Nr. Aditya Vs Ahmedabad Complex, Opp. Shreedhar (Respondent) Bungalows, Nikol, Ahmedabad-382350 PAN: AKVPR7628E (Appellant) Assessee by: Shri ParimalSinh Parmar, A.R. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 16-03-2022 Date of pronouncement : 15-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- T…

B.GUPTESWAR PATRA,NABARANGPUR vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 64/CTK/2021[2013-14]Status: DisposedITAT Cuttack06 Apr 2022AY 2013-14

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14

For Appellant: Shri N. Anand RaoFor Respondent: Shri Manoj Kumar Goutam
Section 143(3)Section 148Section 263Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2013-14 B.Gupteswar Patra, B.Gupteswar Patra, Vs. Pr. CIT, Sambalpur Pr. CIT, Sambalpur M/s. Jai Hanuman Distributors, ai Hanuman Distributors, Gulipatna, Gulipatna, Umerkote, Umerkote, Nabarangpur PAN/GIR No. No.AWCPP 3854 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Sh…