Vikram Sujitkumar Bhatia v. ITO

149 Taxmann.com 123Supreme Court of India2023#726 most cited

What is Vikram Sujitkumar Bhatia v. ITO authority for?

Assessment orders under Section 153A or 153C must be declared void ab initio if the assessment is made without adhering to the mandatory provisions of Section 153C.

140

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

Vikram Sujitkumar Bhatia · Section 153C · Section 153A · void ab initio · assessment order · search and seizure · mandatory provisions · taxation

Sections most often in play

Section 153CSection 153ASection 147Section 132Section 148Section 143(3)Section 151Section 132(4)
Read the full judgment

Issues it is cited on

section 5(8)section 153cofsection 127(2)(a)section 144(3)section 153aofsection 110closely held companysection 124(3)(a)warrant of authorisationsection 127(2)section 292bbsection 158bb(1)

Judgments citing Vikram Sujitkumar Bhatia v. ITO

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1527/DEL/2021[2016-2017]Status: DisposedITAT Delhi29 Dec 2023AY 2016-2017

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1526/DEL/2021[2015-2016]Status: DisposedITAT Delhi29 Dec 2023AY 2015-2016

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1525/DEL/2021[2014-2015]Status: DisposedITAT Delhi29 Dec 2023AY 2014-2015

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1524/DEL/2021[2013-2014]Status: DisposedITAT Delhi29 Dec 2023AY 2013-2014

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1523/DEL/2021[2012-2013]Status: DisposedITAT Delhi29 Dec 2023AY 2012-2013

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1512/DEL/2021[2017-2018]Status: DisposedITAT Delhi29 Dec 2023AY 2017-2018

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1511/DEL/2021[2016-2017]Status: DisposedITAT Delhi29 Dec 2023AY 2016-2017

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1510/DEL/2021[2015-2016]Status: DisposedITAT Delhi29 Dec 2023AY 2015-2016

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1509/DEL/2021[2014-2015]Status: DisposedITAT Delhi29 Dec 2023AY 2014-2015

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1508/DEL/2021[2013-2014]Status: DisposedITAT Delhi29 Dec 2023AY 2013-2014

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1507/DEL/2021[2012-2013]Status: DisposedITAT Delhi29 Dec 2023AY 2012-2013

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1497/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Dec 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1496/DEL/2021[2015-16]Status: DisposedITAT Delhi29 Dec 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1495/DEL/2021[2014-15]Status: DisposedITAT Delhi29 Dec 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1494/DEL/2021[2013-14]Status: DisposedITAT Delhi29 Dec 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1493/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Dec 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Shri Rajender Agarwal, Delhi vs. ACIT, CC-5, New Delhi

In the result the appeal of the assessee in ITA No

ITA 2631/DEL/2019[2014-15]Status: DisposedITAT Delhi05 Dec 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Vinod Bindal, CAFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 143(1)Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2631/DEL/2019 [A.Y. 2014-15] Shri Rajender Agarwal Vs. The A.C.I.T. 23/5, Shakti Nagar Central Circle - 5 New Delhi New Delhi PAN: ADQPA 4147 F (Applicant) (Respondent) Assessee By : Shri Vinod Bindal, CA Ms. Rinky Sharma, ITP Shri Saurabh Sharma, Adv Department By : Shri Vivek Vardhan, Sr. DR Date of Hearing : 30.11.2023 Date of Pronouncement : 05.12.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred again…

M/S Ickon Projects, Bangalore vs. Income Tax Officer Ward-7(2)(3), Bangalore

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

ITA 772/BANG/2017[2007-08]Status: DisposedITAT Bangalore26 Oct 2023AY 2007-08

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V. ChandrashekarFor Respondent: Shri. Subramanian. S, JCIT
Section 147Section 148Section 153CSection 250

…r Section 153C of the Act failing which the entire proceeding is become void-ab-initio and thus liable to set aside. On this count, he relied upon the judgment passed by the Hon’ble Apex Court in the case of ITO vs. Vikram Sujitkumar Bhatia, reported in (2023)453 ITR 417. On the contrary, the Ld. DR vehemently argued in support of the order passed by the Revenue under Section 147/148 of the Act. According to him, the application of law has been rightly made. 7. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record and the order pass…

M/S Ickon Projects, Bangalore vs. Income Tax Officer Ward-4(3), Bangalore

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

ITA 771/BANG/2017[2006-07]Status: DisposedITAT Bangalore26 Oct 2023AY 2006-07

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V. ChandrashekarFor Respondent: Shri. Subramanian. S, JCIT
Section 147Section 148Section 153CSection 250

…r Section 153C of the Act failing which the entire proceeding is become void-ab-initio and thus liable to set aside. On this count, he relied upon the judgment passed by the Hon’ble Apex Court in the case of ITO vs. Vikram Sujitkumar Bhatia, reported in (2023)453 ITR 417. On the contrary, the Ld. DR vehemently argued in support of the order passed by the Revenue under Section 147/148 of the Act. According to him, the application of law has been rightly made. 7. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record and the order pass…

Shri Arun Agrawal, Raipur vs. Assistant Commissioner of Income Tax-3(1), Raipur

In the result, the appeal of the assessee is allowed in terms of the aforesaid observations

ITA 214/RPR/2023[2010-11]Status: DisposedITAT Raipur16 Oct 2023AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 214/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Shri Arun Agrawal 85, Pandri Textile Market, Raipur-492 001 (C.G.) Pan :Acjpa2323D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1), Raipur (C.G.)

For Appellant: Shri Veekaas S. Sharma, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 132Section 147Section 148Section 153CSection 69

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 214/RPR/2023 "नधा"रण वष" / Assessment Year : 2010-11 Shri Arun Agrawal 85, Pandri Textile Market, Raipur-492 001 (C.G.) PAN :ACJPA2323D .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S. Sharma, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.09.2023 घोषणा क" त…