Travancore Diagnostics Pvt. Ltd. v. Asstt. CIT

74 Taxmann.com 239High Court2016#5552 most cited

What is Travancore Diagnostics Pvt. Ltd. v. Asstt. CIT authority for?

Assessments finalized under Section 153A based on search and seizure operations under Section 132 must consider seized documents and statements collected during the search for determining undisclosed income.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Travancore Diagnostics · Section 132 · Section 153A · search assessment · block assessment · seized documents · statements · undisclosed income

Also reported as

244 Taxmann 316

Sections most often in play

Section 142(2A)Section 153ASection 147Section 132Section 143(3)Section 69CSection 143(2)Section 148

Issues it is cited on

section 24asection 56(2)(vii)(c)section 153a(b)section 245c(1)section 245d(1)section 17(2)settlement applicationsection 24(b)house property incomeannual valuesection 158bbdemerger

Judgments citing Travancore Diagnostics Pvt. Ltd. v. Asstt. CIT

Arun Kumar Maurya, Lucknow vs. ITO-2(1), Lucknow

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

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

…I.T.A. No.415/LKW/2023 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.415/LKW/2023 Assessment year:2014-15 Arun Kumar Maurya Vs. Addl. Commissioner of Income B-1/5, L-Park Mahanagar, Tax/ITO-2(1) Lucknow-226001. NFAC, New Delhi. PAN:ADZPM2830N (Appellant) (Respondent) Appellant by Shri Samrat Chandra, C.A. Respondent by Shri R. K. Agarwal, CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.415/LKW/2023 has been filed by the assessee for assessment year 2014-15 against impug…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

ITA 2577/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Mar 2026AY 2018-19

Bench: This Tribunal.

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 PER BENCH: ITA No(s). 2571, 2573 - 2577/CHNY/2025 for the Assessment Year: 2012-13 to 2016-17 & 2018-19: The assessee aggrieved by the order(s) of the Learned Commissioner of Income Tax (Appeals) – (in short “ld.CIT(A)”) for the Assessment Year(s) – (in short "A.Y.”) 2012-13 to 2016-17 & 2018-19 dated 24.07.2025, has filed the present batch of 6 appeals before this Tribunal. 2. Since, the facts are the identical across all the appeals / for all the assessment years, except for the nature of the additions / disallowances varying in few of the Assessment Year(s)…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2576/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2569/Chny/2025 "नधा$रण वष$ / Assessment Year: 2011-12 Jothi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: ACTPJ-2778-B] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. G. Tarun, Advocate ()यथ& क* ओर से/Res…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2575/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Mar 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2569/Chny/2025 "नधा$रण वष$ / Assessment Year: 2011-12 Jothi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: ACTPJ-2778-B] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. G. Tarun, Advocate ()यथ& क* ओर से/Res…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2574/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Mar 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2569/Chny/2025 "नधा$रण वष$ / Assessment Year: 2011-12 Jothi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: ACTPJ-2778-B] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. G. Tarun, Advocate ()यथ& क* ओर से/Res…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2573/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Mar 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2569/Chny/2025 "नधा$रण वष$ / Assessment Year: 2011-12 Jothi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: ACTPJ-2778-B] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. G. Tarun, Advocate ()यथ& क* ओर से/Res…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2571/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Mar 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2569/Chny/2025 "नधा$रण वष$ / Assessment Year: 2011-12 Jothi Narayanan, DCIT, No.24, Annai Illam, 46th Street, vs. Central Circle -2(2), Mangaiyarkarasi Nagar, Chennai. Nanganallur, Chennai – 600 061. [PAN: ACTPJ-2778-B] (अपीलाथ&/Appellant) (()यथ&/Respondent) अपीलाथ& क* ओर से/Appellant by : Shri. G. Tarun, Advocate ()यथ& क* ओर से/Res…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

ITA 2570/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12

Bench: This Tribunal. 2. Since, The Facts Are The Identical Across All The Appeals / For All The Assessment Years, Except For The Nature Of The Additions / Disallowances Varying In Few Of The Assessment Year(S) Before This Tribunal In The Present Batch Of 6 Appeals, The Appeal Arising From The A.Y. 2012-13 Is Being Taken Up As The Lead Case With The Consent Of The Both The Ld. Ar As Well As The Departmental Representatives. 3. The Brief Fact Of The Present Case Is That The Assessee, Shri Thanushkodi Narayanan, Is The Managing Director Of M/S.Annai Builders Real Estates Pvt Ltd. The Assessee Filed His Original Return Of Income For The A.Y. 2012-13 On 27.09.2012 In Declaring A Total Income Of Rs.24,87,430/-. 4. A Search & Seizure Operation Was Carried Out In Terms Of Section 132 Of The Act On 04.10.2017 In The Residential Premises Of The Assessee & Also In The Premises Of M/S.Annai Builders Real Estates Pvt. Ltd. In Which The Assessee Is The Managing Director. 5. Thereafter, A Notice U/S.153A Of The Act For The A.Y.2012-13 Was Issued On 25.09.2018 To The Assessee By The Assessing Officer (In Short “Ao”) & In Response To The Same, The Assessee Had Filed E-Return Of Income For The A.Y. 2012-13 On 17.08.2019 In Declaring Total Income Of Rs.14,53,440/-. :-3-:

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…:-2-: ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 PER BENCH: ITA No(s). 2571, 2573 - 2577/CHNY/2025 for the Assessment Year: 2012-13 to 2016-17 & 2018-19: The assessee aggrieved by the order(s) of the Learned Commissioner of Income Tax (Appeals) – (in short “ld.CIT(A)”) for the Assessment Year(s) – (in short "A.Y.”) 2012-13 to 2016-17 & 2018-19 dated 24.07.2025, has filed the present batch of 6 appeals before this Tribunal. 2. Since, the facts are the identical across all the appeals / for all the assessment years, except for the nature of the additions / disallowances varying in few of the Assessment Year(…

Jothi Narayanan, Chennai vs. DCIT, Central Circle-2(2), Chennai

ITA 2569/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12

Bench: This Tribunal.

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…ITA Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 PER BENCH: ITA No(s). 2571, 2573 - 2577/CHNY/2025 for the Assessment Year: 2012-13 to 2016-17 & 2018-19: The assessee aggrieved by the order(s) of the Learned Commissioner of Income Tax (Appeals) – (in short “ld.CIT(A)”) for the Assessment Year(s) – (in short "A.Y.”) 2012-13 to 2016-17 & 2018-19 dated 24.07.2025, has filed the present batch of 6 appeals before this Tribunal. 2. Since, the facts are the identical across all the appeals / for all the assessment years, except for the nature of the additions / disallowances varying in few of the Assessment Year(s)…

Ranjeet Singh, Patna vs. ITO, Ward- 5 (5), Patna

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

ITA 304/PAT/2024[2017-18]Status: DisposedITAT Patna17 Mar 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 250Section 250(2)Section 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 304/PAT/2024 Assessment Year: 2017-18 Ranjeet Singh ITO, Ward-5(5), Patna Vs. (Appellant) (Respondent) PAN: BXUPS0267H Appearances: Assessee represented by : A. K. Rastogi, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : December 17th, 2024 Date of pronouncing the order : Marc…

Vishnu Kumar, Bharatpur vs. ACIT Or JCIT Or DCIT Or Asst. CIT Or ITO, National Faceless Assessment Centre, Bharatpur

ITA 85/JPR/2024[2015-16]Status: DisposedITAT Jaipur06 Sept 2024AY 2015-16

Bench: This Appellate Tribunal, Feeling Aggrieved By The Order Dated 08.12.2023 Passed, U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “ The Act”), By Learned Cit(A), Nfac, Delhi, Whereby His Appeal Relating To Assessment Year 2015-16 Has Been Dismissed. 2. The Assessee Was Before Learned Cit(A), Having Felt Dissatisfied With The Assessment Order Dated 29.03.2022 Passed By The Assessing

For Appellant: Shri Mukesh Soni, AdvFor Respondent: Shri Arvind Kumar, (CIT)
Section 133(6)Section 148Section 151Section 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 85/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2015-16 Sh. Vishnu Kumar cuke ACIT/JCIT/DCIT/Asst.CIT/ITO, E221, RIICO Industrial Area, Vs. National Faceless Assessment Centre, Delhi. Bharatpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIAPK7814L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Mukesh S…

The DCIT, Central-1, Bhopal vs. M/S Vatika Builders & Developers, Bhopal

Appeal is dismissed

ITA 358/IND/2020[2015-16]Status: DisposedITAT Indore25 Sept 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Dcit (Central)-I, M/S. Vatika Builders & Bhopal Developers, Vatika Parisar, बनाम/ Near Petrol Pump, Vs. Lalghati, Bhopal

Section 139Section 143(2)Section 143(3)

…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 Assessment Year: 2015-16 DCIT (Central)-I, M/s. Vatika Builders & Bhopal Developers, Vatika Parisar, बनाम/ Near Petrol Pump, Vs. Lalghati, Bhopal (Revenue / Appellant) (Assessee / Respondent) C.O.No. 20/Ind/2022 (Arising out of ITA No. 358/Ind/2020) Assessment Year: 2015-16 M/s. Vatika Builders & DCIT (Central)-I, Developers, Bhopal Vatika Parisar, बनाम/ Near Petrol Pump, Vs. Lalghati, Bhopal (Assessee/Cross-Objector) (Revenue / Re…

Ballu Singh, Gurgaon vs. ITO Ward -65(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 800/DEL/2020[2009-10]Status: DisposedITAT Delhi15 May 2023AY 2009-10

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.799 & 800/Del/2020 [Assessment Year : 2008-09 & 2009-10] Ballu Singh, vs ITO, H.No.415, Sec-22, Gurgaon, Ward-65(5), Haryana-122016. New Delhi. PAN-ARBPS7573G APPELLANT RESPONDENT Appellant by Shri N.K.Ishwar & Shri Anjani Kumar Singh, Adv. Respondent by Shri Om Parkash, Sr. DR Date of Hearing 27.04.2023 Date of Pronouncement 15.05.2023 ORDER PER KUL BHARAT, JM : These two appeals filed by the assessee for the assessment years 2008- 09 and 2009-10 are directed against the different orders of Ld. CIT(A…

Ballu Singh, Gurgaon vs. ITO Ward -65(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 799/DEL/2020[2008-09]Status: DisposedITAT Delhi15 May 2023AY 2008-09

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.799 & 800/Del/2020 [Assessment Year : 2008-09 & 2009-10] Ballu Singh, vs ITO, H.No.415, Sec-22, Gurgaon, Ward-65(5), Haryana-122016. New Delhi. PAN-ARBPS7573G APPELLANT RESPONDENT Appellant by Shri N.K.Ishwar & Shri Anjani Kumar Singh, Adv. Respondent by Shri Om Parkash, Sr. DR Date of Hearing 27.04.2023 Date of Pronouncement 15.05.2023 ORDER PER KUL BHARAT, JM : These two appeals filed by the assessee for the assessment years 2008- 09 and 2009-10 are directed against the different orders of Ld. CIT(A…

Harman Singh Dhingra, New Delhi vs. ACIT, New Delhi

The appeal of the assessee is allowed

ITA 4641/DEL/2016[2013-14]Status: DisposedITAT Delhi24 Sept 2021AY 2013-14

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 132Section 143Section 143(2)Section 143(3)Section 147Section 153ASection 291B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 4641/DEL/2016 (A.Y 2013-14) (THROUGH VIDEO CONFERENCING) Harman Singh Dhingra Vs ACIT 85, Golf Link Central Circle-08 New Delhi New Delhi AADPD4472E (APPELLANT) (RESPONDENT) Appellant by Sh. Arun Kishore, CA Respondent by Ms. Sunita Singh, CIT DR Date of Hearing 15.09.2021 Date of Pronouncement 24.09.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 30/06/2016 passed by CIT(A)-24, New Delhi fo…

The Deputy Commissioner of Income Tax, Range-IV, Lucknow vs. M/S. Wave Enterprises, Lucknow

In the result, the appeal of the Department as well as the Cross Objection of the assessee are dismissed

ITA 629/LKW/2019[2009-10]Status: DisposedITAT Lucknow17 Jun 2021AY 2009-10

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2009-10 Acit V. M/S Wave Enterprises Circle-1 A-104, Indira Nagar Lucknow Lucknow Tan/Pan:Aaafw8536D (Appellant) (Respondent) C.O. No.04/Lkw/2020 (In Ita No.629/Lkw/2019) Assessment Year: 2009-10 M/S Wave Enterprises V. Acit A-104, Indira Nagar Circle-1 Lucknow Lucknow Tan/Pan:Aaafw8536D (Cross-Objector) (Respondent) Department By: Smt. Sheela Chopra, Cit (Dr) Assessee By: Shri Shubham Rastogi, C.A. Date Of Hearing: 16 06 2021 Date Of Pronouncement: 17 06 2021 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW [Through Virtual Hearing] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2009-10 ACIT v. M/s Wave Enterprises Circle-1 A-104, Indira Nagar Lucknow Lucknow TAN/PAN:AAAFW8536D (Appellant) (Respondent) C.O. No.04/LKW/2020 (In ITA No.629/LKW/2019) Assessment Year: 2009-10 M/s Wave Enterprises v. ACIT A-104, Indira Nagar Circle-1 Lucknow Lucknow TAN/PAN:AAAFW8536D (Cross-Objector) (Respondent) Department by: Smt. Sheela Chopra, CIT (DR) Assessee by: Shri Shubham Rastogi, C.A. Date of hearing: 16 06 2021 D…

Bhiryani Dadlani Sales Agencies Pvt. Ltd., Mumbai vs. ITO 12(1)(3), Mumbai

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

ITA 3304/MUM/2019[2008-09]Status: DisposedITAT Mumbai25 Mar 2021AY 2008-09

Bench: Shri Vikas Awasthyआअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies Pvt. Ltd, Shop Nos.10-11, Kenwood Apartment Chs Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 Pan: Aabcb 7448M ...... अपीलाथ" /Appellant बनाम Vs. Ito- Ward 12(1)(3) Room No.145A, 1St Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Sushil Kumar Mishra
Section 143(2)Section 148Section 151

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies PVT. Ltd, Shop Nos.10-11, Kenwood Apartment CHS Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 PAN: AABCB 7448M ...... अपीलाथ" /Appellant बनाम Vs. ITO- Ward 12(1)(3) Room No.145A, 1st Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Vimal Punmiya ""तवाद" "…

Bhiryani Dadlani Sales Agencies Pvt. Ltd., Mumbai vs. ITO 12(1)(3), Mumbai

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

ITA 3303/MUM/2019[2007-08]Status: DisposedITAT Mumbai25 Mar 2021AY 2007-08

Bench: Shri Vikas Awasthyआअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies Pvt. Ltd, Shop Nos.10-11, Kenwood Apartment Chs Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 Pan: Aabcb 7448M ...... अपीलाथ" /Appellant बनाम Vs. Ito- Ward 12(1)(3) Room No.145A, 1St Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Sushil Kumar Mishra
Section 143(2)Section 148Section 151

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies PVT. Ltd, Shop Nos.10-11, Kenwood Apartment CHS Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 PAN: AABCB 7448M ...... अपीलाथ" /Appellant बनाम Vs. ITO- Ward 12(1)(3) Room No.145A, 1st Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Vimal Punmiya ""तवाद" "…

DCIT, Circle - 3(1), Kolkata vs. M/S. the Peerless General Finance & Investment Co. Ltd., Kolkata

In the result, the appeal of Revenue is dismissed

ITA 1005/KOL/2019[2008-09]Status: DisposedITAT Kolkata03 Dec 2020AY 2008-09

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…1 Peerless General Finance & Investment Co. Ltd. AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 1005/Kol/2019 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. The Peerless General Finance & Circle-3(1), Kolkata. Investment Co. Ltd. (PAN: AABCT3043L) Appellant Respondent Date of Hearing (Virtual) 26.11.2020 Date of Pronouncement 03.12.2020 For the Appellant Shri Jayanta Khanra, JCIT…

Mehta Emporium Jewellers, Mumbai vs. ITO 15(2)(3), Mumbai

In the result, appeal of the assessee is allowed as indicated above and the cross objection of the Revenue is dismissed as infructuous

ITA 3769/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Jun 2018AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Mehta Emporium Jewellers V. Income Tax Officer – 15(2)(3) 101, Hetal Arch, S.V. Road, Mumbai Opp. Natraj Market, Malad (W), Mumbai – 400 064

For Appellant: Shri Devendra H. JainFor Respondent: Ms. Pooja Swaroop
Section 143(2)Section 143(3)Section 148Section 292BSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER M/s. Mehta Emporium Jewellers v. Income Tax Officer – 15(2)(3) 101, Hetal Arch, S.V. Road, Mumbai Opp. Natraj Market, Malad (W), Mumbai – 400 064 PAN NO: AALFM 2962 N (Appellant) (Respondent) C.O.NO.39/MUM/2018 [ARISING OUT OF ITA NO.3769/MUM/2016 (A.Y: 2011-12)] DCIT – 30(2) v. M/s. Mehta Emporium Jewellers Building No. C-13, Room No. 601, 101, Hetal Arch, S.V. Road, Pratyakshkar Bhavan, Opp. Natraj Market, Malad (W), Bandra Kurla Complex, Mumbai – 400…