Tiru S. Shyam Kumar v. ACIT

99 Taxmann.com 39High Court2018#6886 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 1961Section 115BBESection 132(4A)Section 147Section 148Section 148BSection 151Section 234B

Issues it is cited on

voluntary admissionsection 148bsection 158b(b)section 158bb(1)joint development agreementjdasection 158bbsection 31preponderance of probabilitystatement under section 132(4)approval under section 151section 153c(1)

Judgments citing Tiru S. Shyam Kumar v. ACIT

NIMUS PROJECTS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-2, NOIDA

The appeal are disposed of as not pressed

ITA 5015/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5013/Del/2025, A.Y. 2015-16 ITA No.5014/Del/2025, A.Y. 2016-17 ITA No.5015/Del/2025, A.Y. 2017-18 Nimbus Projects Limited Dy. Commissioner of 1001-1006, Income Tax, 10th Floor, Vs. Central Circle-II, Narain Manzil, 23, Noida Bara Khamba Road, Connaught Place, Delhi PAN: AAACN0116H (Appellant) (Respondent) Appellant by Sh. Sh. Gagen R. Khandelwal, Adv. Sh. Jaind Kumar Jaiswal, Adv. Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 09/12/2025 Dat…

NIMBUS PROJECTS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-2, NOIDA

The appeal are disposed of as not pressed

ITA 5014/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5013/Del/2025, A.Y. 2015-16 ITA No.5014/Del/2025, A.Y. 2016-17 ITA No.5015/Del/2025, A.Y. 2017-18 Nimbus Projects Limited Dy. Commissioner of 1001-1006, Income Tax, 10th Floor, Vs. Central Circle-II, Narain Manzil, 23, Noida Bara Khamba Road, Connaught Place, Delhi PAN: AAACN0116H (Appellant) (Respondent) Appellant by Sh. Sh. Gagen R. Khandelwal, Adv. Sh. Jaind Kumar Jaiswal, Adv. Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 09/12/2025 Dat…

NUMBUS PROJECTS LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-2, NOIDA

The appeal are disposed of as not pressed

ITA 5013/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5013/Del/2025, A.Y. 2015-16 ITA No.5014/Del/2025, A.Y. 2016-17 ITA No.5015/Del/2025, A.Y. 2017-18 Nimbus Projects Limited Dy. Commissioner of 1001-1006, Income Tax, 10th Floor, Vs. Central Circle-II, Narain Manzil, 23, Noida Bara Khamba Road, Connaught Place, Delhi PAN: AAACN0116H (Appellant) (Respondent) Appellant by Sh. Sh. Gagen R. Khandelwal, Adv. Sh. Jaind Kumar Jaiswal, Adv. Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 09/12/2025 Dat…

SANJAYKUMAR TIKAMCHAND BUCHA,SURAT vs. ACIT, CIRCLE-1(2), SURAT

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

ITA 647/SRT/2024[2013-14]Status: DisposedITAT Surat06 Aug 2025AY 2013-14

Bench: Shri T. R Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.647/Srt/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. Acit, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqpb9320F (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ashish Pophare, Cit -Dr Date Of Hearing 30/06/2025 Date Of Pronouncement 06/08/2025

Section 133ASection 143(2)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.647/SRT/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. ACIT, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABQPB9320F (Appellant) (Respondent) Appellant by Shri Mehul Shah, CA Respondent by Shri Ashish Pophare, CIT -DR Date of Hearing 30/06/2025 Date of Pronouncement 06/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee em…

M/S. EMIRATES HINDUSTAN BUILDERS AND DEVELOPERS,KERALA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALORE

In the result, appeals of the assessee in ITA Nos

ITA 415/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Guru Kumar S., D.R
Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos.167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building ACIT City Centre, Uppala Central Circle-2 Vs. Kasargod Mangalore Kerala 671 322 PAN NO : AAGFE1589G APPELLANT RESPOND…

M/S. EMIRATES HINDUSTAN BUILDERS AND DEVELOPERS,KERALA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALORE

ITA 414/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 131Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos. 167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME ТАХ АРРELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building City Centre, Uppala Kasargod Kerala 671 322 PAN NO: AAGFE1589G APPELLANT ACIT Vs. Central Circle-2 Mangalore RESPONDENT ITA…

MKH INFRASTRUCTURE,KERALA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, MANGALORE

ITA 175/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 131Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos. 167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building City Centre, Uppala Kasargod Kerala 671 322 PAN NO : AAGFE1589G APPELLANT ACIT Vs. Central Circle-2 Mangalore RESPONDENT IT…

MKH INFRASTRUCTURE,KERALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALORE

In the result, appeals of the assessee in ITA Nos

ITA 174/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Guru Kumar S., D.R
Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos.167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building ACIT City Centre, Uppala Central Circle-2 Vs. Kasargod Mangalore Kerala 671 322 PAN NO : AAGFE1589G APPELLANT RESPOND…

TABESCO HINDUSTAN INFRA DEVELOPERS PVT LTD., ,KERALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

ITA 167/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 131Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos. 167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME ТАХ АРPPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building City Centre, Uppala Kasargod Kerala 671 322 PAN NO: AAGFE1589G APPELLANT ACIT Vs. Central Circle-2 Mangalore RESPONDENT IT…

M/S. WORLDWIDE FOURTUNE HOMES ,KATHUA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, appeal of the assessee ITA No

ITA 197/ASR/2023[2018-19]Status: DisposedITAT Amritsar03 Aug 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 133ASection 143(3)Section 250Section 250(6)Section 292CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 197/Asr/2023 Assessment Year: 2018-19 M/s Worldwide Fortune Homes, Vs. Dy. Commissioner of Excellent Towers, Dreamland Income tax, Central Park Road, Kathua (J & K). Circle, Jammu. [PAN:-AABFW8456F] (Appellant) (Respondent) Appellant by Sh. Joginder Singh, CA Respondent by Sh. Rajiv Wadhera, Sr.DR. Date of Hearing 24.07.2023 03.08.2023 Date of Pronouncement ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the orde…

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 177/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 116 /JP/2020 fu/kZkj.k o"kZ@Assessment Year 2017-18 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 177 /JP/2020 fu/kZkj.k o"kZ@Assessment…

M/S. ROYAL JEWELLERS,JAIPUR vs. DCIT, CENTRAL CIRCLE, JAIPUR

The appeal of the assessee is partly allowed and that of the revenue stands dismissed

ITA 116/JPR/2020[2017-18]Status: DisposedITAT Jaipur07 Jun 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 116 /JP/2020 fu/kZkj.k o"kZ@Assessment Year 2017-18 cuke M/s Royal Jewellers, The Dy. Commissioner of Vs. 1756, Telipara, Chaura Rasta, Income-tax, Jaipur Central Circle-02, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFR 6642 P vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 177 /JP/2020 fu/kZkj.k o"kZ@Assessment…

SOLITARE WORLD PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2638/DEL/2018[2013-14]Status: DisposedITAT Delhi31 May 2022AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2638/Del/2018 : Asstt. Year : 2013-14 Solitare World Pvt. Ltd., Vs Acit, Shop No. 6, Second Floor, 2633 & 2634, Central Circle-25, Plot No. 2490250, Gurudwara Road, New Delhi Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaocs1369R Assessee By : Sh. Nirbhay Mehta, Adv. & Sh. Hiren Mehta, Ca Revenue By : Ms. Yagya Saini Kakkar, Cit Dr Date Of Hearing: 14.03.2022 Date Of Pronouncement: 31.05.2022

For Appellant: Sh. Nirbhay Mehta, Adv. &For Respondent: Ms. Yagya Saini Kakkar, CIT DR
Section 127Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2638/Del/2018 : Asstt. Year : 2013-14 Solitare World Pvt. Ltd., Vs ACIT, Shop No. 6, Second Floor, 2633 & 2634, Central Circle-25, Plot No. 2490250, Gurudwara Road, New Delhi Karol Bagh, New Delhi-110005 (APPELLANT) (RESPONDENT) PAN No. AAOCS1369R Assessee by : Sh. Nirbhay Mehta, Adv. & Sh. Hiren Mehta, CA Revenue by : Ms. Yagya Saini Kakkar, CIT DR Date of Hearing: 14.03.2022 Date of Pronouncement: 31.05.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T…

SHRI ASHOK DHARENDRA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 256/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Apr 2022AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ashok Dharendra, Cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, Nr Vaishali Jaipur. Nagar Circle, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aavpd 6554 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri S. Najmi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12 /04/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 01/12/2017 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Read With Section 153B(1)(B) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Addition Of Rs. 1,50,00,000/- Made In The Assessment Completed U/S 143(3) R.W.S. 153B(1)(B) Solely On The Basis Of Statements Recorded During The Course Of Search Which Stood Retracted By The Assessee Through An Affidavit Filed. Thus, The Addition Made Solely On The Basis Of Such Retracted Statements Deserves To Be Deleted.

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri S. Najmi (CIT-DR)
Section 132Section 143(3)Section 153B(1)(b)Section 3

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 256/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 Shri Ashok Dharendra, cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, NR Vaishali Jaipur. Nagar Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPD 6554 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Ag…

S.SURESH,SALEM vs. ACIT CENTRAL CIRCLE, SALEM

In the result, the appeal filed by the assessee is treated as

ITA 942/CHNY/2019[2009-10]Status: DisposedITAT Chennai05 Feb 2021AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.942/Chny/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Mr. S.Suresh, Vs The Assistant Commissioner Of 7/16, Nallarayanpatty, Ariyanoor, Income Tax, Veerapandy, Central Circle, Salem-636 308. Salem. Pan:Azzps 9875M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.M.Srinivasa Rao, CITFor Respondent: 17.12.2020
Section 132Section 153A

…आयकर अपील"य अ"धकरण,‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद!य एवं "ी जी.मंजुनाथ, लेखा सद!य के सम' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.942/Chny/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Mr. S.Suresh, Vs The Assistant Commissioner of 7/16, Nallarayanpatty, Ariyanoor, Income Tax, Veerapandy, Central Circle, Salem-636 308. Salem. PAN:AZZPS 9875M (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. G.Baskar, Advocate अपीलाथ"क"ओरसे/ Appellant by : Mr.M.Srinivasa Rao, CIT ""यथ"क"ओरस…

M/S JEWELS EMPORIUM,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , JAIPUR

In the result, appeal of the assessee is allowed whereas appeal of the revenue is dismissed

ITA 303/JPR/2019[2015-16]Status: DisposedITAT Jaipur15 Sept 2020AY 2015-16
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 303/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 M/s Jewels Emporium, cuke A.C.I.T., Vs. D-7, M.I. Road, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFJ 1456 A vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 234/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 D.C.I.T., cuke M/s Jewels Emporium, Vs. Centra…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , JAIPUR vs. M/S JEWELS EMPORIUM, JAIPUR

In the result, appeal of the assessee is allowed whereas appeal of the revenue is dismissed

ITA 234/JPR/2019[2015-16]Status: DisposedITAT Jaipur15 Sept 2020AY 2015-16
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 303/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 M/s Jewels Emporium, cuke A.C.I.T., Vs. D-7, M.I. Road, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFJ 1456 A vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 234/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 D.C.I.T., cuke M/s Jewels Emporium, Vs. Centra…