Vudatha Vani Rao v. Income Tax Officer

159 Taxmann.com 1394Income Tax Appellate Tribunal2024#8808 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Issues it is cited on

Judgments citing Vudatha Vani Rao v. Income Tax Officer

KRISHNA CONSTRUCTIONS,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result, appeal of the Assessee is allowed

ITA 1330/HYD/2025[2017-18]Status: DisposedITAT Hyderabad08 Apr 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1330/Hyd/2025 Assessment Year 2017-2018 Krishna Constructions The Income Tax Officer, Nirmal. Telangana. Ward-1, Vs. Pin – 504 106. Nirmal – 504 106. Pan Aapfk1280K Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri D Prabhakar Reddy, Advocate राज" व "ारा/Revenue By : Dr. Sachin Kumar,Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 08.04.2026 आदेश/Order Per Vijay Pal Rao:

For Appellant: Sri D Prabhakar Reddy, AdvocateFor Respondent: Dr. Sachin Kumar,Sr. AR
Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1330/Hyd/2025 Assessment Year 2017-2018 Krishna Constructions The Income Tax Officer, NIRMAL. Telangana. Ward-1, vs. PIN – 504 106. NIRMAL – 504 106. PAN AAPFK1280K Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by : Sri D Prabhakar Reddy, Advocate राज" व "ारा/Revenue by : Dr. Sachin Kumar,Sr. AR सुनवाई की तारीख/Date of hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 08.04.2026 आदेश/ORDER PER V…

ANKUR DEALCOM P. LIMITED,KOLKATA vs. ITO, WARD 10(2),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2204/KOL/2025[2021-2022]Status: DisposedITAT Kolkata11 Dec 2025AY 2021-2022

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.2204/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2021-2022) Ankur Dealcom P. Limited, Vs Ito Ward-10(2), Kolkata C/O S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata-700001 Pan No. :Aahca 2447 F (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By Shri Somnath Ghosh, Ar रधजस्व की ओर से /Revenue By : None सुनवाई की तारीख / Date Of Hearing : 11/12/2025 घोषणा की तारीख/Date Of Pronouncement : 11/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 22.07.2025 For The Assessment Year 2021-22. 2. It Was Submitted By The Ld.Ar That The Impugned Assessment Order Would Not Survive, Insofar As In The Order U/S.263 Of The Act Against The Said Assessment Order, The Coordinate Bench Of The Tribunal Has Categorically Held That The Notice U/S.143(2) Of The Act, Dated 20.06.2022 Which Is Culminated In The Assessment Order Dated 23.12.2022, Which Is An Impugned Assessment Order Would Not Survive, Insofar As Notice U/S.143(2) Of The Act Was Not In Conformity With The Cbdt Instruction F.No.225/157/2017/Ita-Ii Dated 23-06-2017. It Was The Submission That As Against The Order U/S.263 Of The Act The Coordinate Bench Of The Tribunal

For Respondent: None
Section 12ESection 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2204/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2021-2022) Ankur Dealcom P. Limited, Vs ITO Ward-10(2), Kolkata C/o S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata-700001 PAN No. :AAHCA 2447 F (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by Shri Somnath Ghosh, AR रधजस्व की ओर से /Revenue by : None सुनवाई की तारीख / Date of Hearing : 11/12/2025 घोषणा की तारीख/Date o…

ANMOL HIMANSHU PATEL LEGAL HEIR OF LATE HIMANSHU RAOJIBHAI PATEL,VADODARA vs. THE ITO, WARD-1(1)(4) NOW PRESENT JURISDICTION THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee stands allowed

ITA 1479/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1479/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Anmol Himanshu Patel The Ito बनाम/ (Legal Heir Of Late Himanshu Ward-1(1)(4) V/S. Raojibhai Patel) Now Present Jurisdiction Bs/B-7, Indraprasth Complex The Dy.Cit, Circle-1(1)(1) Nr. Inox Race Course Circle Vadodara – 390 007 Vadodara – 390 007 "थायी लेखा सं./Pan: Acqpp 6460 P (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Shri Biren Shah, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2025 घोषणा की तारीख /Date Of Pronouncement: 09/12/2025 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 10/06/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2015-2016. 2. The Assessee, In This Appeal, Has Raised The Following Grounds Of Appeal: Anmol Himanshu Patel (Legal Heir Of Late Himanshu Raojibhai Patel) Vs. Dcit Asst.Year 2015-16. “1. In Law & In The Facts & Circumstances Of The Case Of The Appellant, The Order Passed By The Cit(A) U/S 250 Of The Act Is Bad In Law & Deserves To Be Quashed.

For Appellant: Shri Biren Shah, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 2(22)(e)Section 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA No.1479/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Anmol Himanshu Patel The ITO बनाम/ (Legal Heir of Late Himanshu Ward-1(1)(4) v/s. Raojibhai Patel) Now Present Jurisdiction Bs/B-7, Indraprasth Complex The Dy.CIT, Circle-1(1)(1) Nr. Inox Race Course Circle Vadodara – 390 007 Vadodara – 390 007 "थायी लेखा सं./PAN: ACQPP 6460 P…

SAGARLAXMI AGRISEEDS PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, appeal of the assessee stands allowed

ITA 1918/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad05 Aug 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Narendra Prasad Sinhaassessment Year : 2017-18 Sagarlaxmi Agriseeds Pvt Ltd Acit, Cir.4(1)(1) 206, Ashwamegh Avenue Vs Ahmedabad. Opp: Mithakhali Garden Navrangpura Ahmedabad. Pan : Aawcs 7561 F (Respondent) (Appellant) Assessee By : Shri Deepak R. Shah, Ar Revenue By : Shri Dharnidas V.S., Sr.Dr सुनवाई की तारीख/Date Of Hearing : 15/05/2025 घोषणा की तारीख /Date Of Pronouncement: 05/08/2025 आदेश/O R D E R

For Appellant: Shri Deepak R. Shah, ARFor Respondent: Shri Dharnidas V.S., Sr.DR
Section 143(1)Section 143(2)Section 143(3)Section 250Section 32

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ ‘C’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year : 2017-18 Sagarlaxmi Agriseeds Pvt Ltd ACIT, Cir.4(1)(1) 206, Ashwamegh Avenue Vs Ahmedabad. Opp: Mithakhali Garden Navrangpura Ahmedabad. PAN : AAWCS 7561 F (Respondent) (Appellant) Assessee by : Shri Deepak R. Shah, AR Revenue by : Shri Dharnidas V.S., Sr.DR सुनवाई की तारीख/Date of Hearing : 15/05/2025 घोषणा की तारीख /Date of Pronouncement: 05/08/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Membe…

MOHAMMED GYASUDDIN ,KOLKATA vs. ITO, WARD 30(2), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1053/KOL/2025[2017-2018]Status: DisposedITAT Kolkata25 Jul 2025AY 2017-2018

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyi.T.A. No. 1053/Kol/2025 Assessment Year: 2017-2018 Mohammed Gyasuddin,…………………………Appellant 3, Dent Mission Road, Kolkata-700023, West Bengal [Pan:Afvpg2465H] -Vs.- Income Tax Officer,……………….……….....Respondent Ward-30(2), Kolkata, Aayakar Bhawan, Dakshin, 2, Gariahat Road, Kolkata-700031 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri Abhijit Adhikari, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 22, 2025 Date Of Pronouncing The Order: July 25, 2025 O R D E R

Section 139(1)Section 143(2)Section 143(3)Section 40A(3)

…ITA No. 1053/KOL/2025 (A.Y. 2017-2018) Mohammed Gyasuddin IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member I.T.A. No. 1053/KOL/2025 Assessment Year: 2017-2018 Mohammed Gyasuddin,…………………………Appellant 3, Dent Mission Road, Kolkata-700023, West Bengal [PAN:AFVPG2465H] -Vs.- Income Tax Officer,……………….……….....Respondent Ward-30(2), Kolkata, Aayakar Bhawan, Dakshin, 2, Gariahat Road, Kolkata-700031 Appearances by: Shri Miraj D. Shah, A.R., appeared on behalf of the assessee Shri Abhijit Adhikari, JCIT, Sr. D.R., appeare…

MR. ANIL JAGANNATH KEDAR,SOLAPUR vs. WARD 1(2), SOLAPUR, SOLAPUR

In the result, appeal of the assessee is partly allowed

ITA 567/PUN/2024[2017-18]Status: DisposedITAT Pune26 Jun 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.567/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Mr. Anil Jagannath Kedar, V The Income Tax Officer, At Post-Wasud, Sangola, S Ward-1(2), Solapur. Dist – Solapur – 413307. Maharashtra. Pan : Asvpk0584A Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna & Shri Aakash Parakh – Ar’S Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 25/06/2025 Date Of Pronouncement 26/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal)-7, Kolkata Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Y.2017-18, Dated 24.01.2024 Emanating From The Assessment Order U/S.144 Of The Income Tax Act, 1961, Dated 19.12.2019. The Assessee Has Raised The Following Grounds Of Appeal : “Appeal

Section 144Section 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपी ठपुणेम"। 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.567/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Mr. Anil Jagannath Kedar, V The Income Tax Officer, At Post-Wasud, Sangola, s Ward-1(2), Solapur. Dist – Solapur – 413307. Maharashtra. PAN : ASVPK0584A Appellant/ Assessee Respondent / Revenue Assessee by Shri Piyush Bafna and Shri Aakash Parakh – AR’s Revenue by Shri Rajesh Haladkar – Addl.CIT(DR) Date of hearing 25/06/2025 Date of pronouncement…

KALPANA MISHRA,BHUBANESWAR vs. ITO, WARD 5(4), BHUBANESWAR, BHUBANESWAR

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

ITA 491/CTK/2024[2016-17]Status: DisposedITAT Cuttack28 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.491/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs Ito Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 Pan No. :Alfpm 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri B.R.Pattnaik, Ca राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 28/01/2025 घोषणा क" तारीख/Date Of Pronouncement : 28/01/2025 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 07.03.2024, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1062168195(1) For The Assessment Year 2016-2017, On The Following Grounds :- 1. Hon'Ble Cit(Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of The Learned Ao Even Though The Learned Ao Has Exceeded His Jurisdiction In A Limited Scrutiny Case Selected Under Cass Only To Examine Whether The Investment & Income Relating To Securities Transactions Are Duly Disclosed Or Not & Added A Sum Of Rs.44,00,000.00 U/S 68 Of The Income Tax Act, 1961, Without Obtaining Prior Administrative Approval Of The Concerned Pr. Cit/Cit As Prescribed In Circular F. No. 225/402/2018/Ita.Ii, Dated 28- 11-2018 & Instruction No.5/2016 [F.No.225/269/2015-

Section 68

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.491/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs ITO Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 PAN No. :ALFPM 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िन…

SRIMANTA KUMAR SHIT,PURBA MEDINAPORE vs. A.C.I.T., CIRCLE - 27(2), HALDIA

In the result, the appeal of the assessee is allowed

ITA 1911/KOL/2024[2017-2018]Status: DisposedITAT Kolkata19 Nov 2024AY 2017-2018

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. No. 1911/Kol/2024 Assessment Year: 2017-2018 Srimanta Kumar Shit,………………...…………Appellant Rangamalaput, Junput-Contai, Purba Medinapore-721450, West Bengal [Pan:Bffps3635Q] -Vs.- Assistant Commissioner Of Income Tax..…Respondent Circle-27(2), Haldia, Basudebpur, Talpukur, Khanjan Chak, Haldia, Midnapore-721101, W.B. Appearances By: Shri S.K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Assessee Shri Subhendu Datta, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : October 22, 2024 Date Of Pronouncing The Order : November 19, 2024 O R D E R

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 56(2)(vii)Section 69A

…ITA No. 1911/KOL/2024 (A.Y. 2017-2018) Srimanta Kumar Shit THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1911/KOL/2024 Assessment Year: 2017-2018 Srimanta Kumar Shit,………………...…………Appellant Rangamalaput, Junput-Contai, Purba Medinapore-721450, West Bengal [PAN:BFFPS3635Q] -Vs.- Assistant Commissioner of Income Tax..…Respondent Circle-27(2), Haldia, Basudebpur, Talpukur, Khanjan Chak, Haldia, Midnapore-721101, W.B. Appearances by: Shri S.K. Tulsiyan, Advocate & Lata Goyal, CA, appeared on behalf of the assessee…

Vudatha Vani Rao v. Income Tax Officer (159 Taxmann.com 1394) — Cited in 12 Judgments | BharatTax