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“Section 133(3)”

Section References (mined)Section 133Section 133(3)16 judgments

JAKSON LIMITED,DELHI vs. DCIT, CC-4, DELHI

In the result, the appeal of the assessee is allowed and both the appeals of revenue are dismissed

ITA 5014/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Ms. Madhumita Roy & Mrs. Renu Jauhri

For Appellant: Shri S.S. Nagar, CAFor Respondent: Shri Chandra Bhanu Mandal, SR. DR
Section 115JSection 147Section 15Section 250Section 37(1)Section 69CSection 80G

ITA No. 5014, 5010, 4987/DEL/2024 ACIT VS JAKSON LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI

ACIT, NEW DELHI vs. JAKSON LIMITED, DELHI

In the result, the appeal of the assessee is allowed and both the appeals of revenue are dismissed

ITA 5010/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Ms. Madhumita Roy & Mrs. Renu Jauhri

For Appellant: Shri S.S. Nagar, CAFor Respondent: Shri Chandra Bhanu Mandal, SR. DR
Section 115JSection 147Section 15Section 250Section 37(1)Section 69CSection 80G

ITA No. 5014, 5010, 4987/DEL/2024 ACIT VS JAKSON LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI

ACIT, NEW DELHI vs. JAKSON LIMITED, DELHI

In the result, the appeal of the assessee is allowed and both the appeals of revenue are dismissed

ITA 4987/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Ms. Madhumita Roy & Mrs. Renu Jauhri

For Appellant: Shri S.S. Nagar, CAFor Respondent: Shri Chandra Bhanu Mandal, SR. DR
Section 115JSection 147Section 15Section 250Section 37(1)Section 69CSection 80G

ITA No. 5014, 5010, 4987/DEL/2024 ACIT VS JAKSON LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI

GEMINI PROPERTY DEVELOPMENTS INDIA LLP,MUMBAI vs. INCOME-TAX OFFICER-WARD 28(1)(1), MUMBAI

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

ITA 1435/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Jun 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 133(3)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT

SHRI RAMESH SINGH RANA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX-4, LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 576/LKW/2019[2012-13]Status: HeardITAT Lucknow17 Apr 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.576/Lkw/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana V. Dcit Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. Pan:Aggpr0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 08 04 2025 घोषणा "क तार"ख/ Date Of 17 04 2025 Pronouncement: आदेश / O R D E R Per Anadee Nath Misshra, A.M.: This Appeal Filed By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 11.06.2019, Pertaining To The Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: -

For Appellant: NoneFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 133(3)Section 133(6)Section 143(3)Section 145(3)

आयकर अपील"य अ"धकरण ‘बी’ "यायपीठ, लखनऊ। IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW "ी कुल भारत

VENKATESHWARA WIRES PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 322/JPR/2024[2018-19]Status: DisposedITAT Jaipur09 Sept 2024AY 2018-19

Bench: The Ld. Ao As Well As Before The Ld. Cit(A) As The Documents Submitted Was Only In Support Of Confirmations & Other Documents Already Submitted & No New Documents Were Submitted. 2. The Assessee Craves Your Indulgence To Add Amend Or Alter All Or Any Grounds Of Appeal Before Or At The Time Of Hearing.”

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 133(6)Section 142(1)Section 143(3)Section 68Section 801ASection 80I

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh

DCIT, AHMEDABAD vs. TRIPOLI MANAGEMENT PRIVATE LIMITED, AHMEDABAD

In the result, the Revenue’s appeal stands dismissed

ITA 5/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad01 Aug 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.5/Ahd/2024 "नधा"रण वष" /Assessment Year : 2016-17 The Dcit Tripoli Management Pvt.Ltd. Ahmedabad बनाम/ 8-301, Safal Pegasis 100 Ft. Road V/S. Prahladnagar Ahmedabad- 380 015 "थायी लेखा सं./Pan: Aabct 0588 J (अपीलाथ"/ Appellant) ….. ("" यथ"/ Respondent) Assessee By : Shri Vartik Chokshi, Ar Revenue By : Shri Kamlesh Makwana, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 29/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 01/08/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Revenue As Against The Order Dated 19/10/2023 Passed By The Ld.Commissioner Of Income Tax(Appeals)-12, Ahmedabad [Hereinafter Referred To As “The Ld.Cit(A)” In Short] Arising Out Of The Assessment Order Dated 27/12/2018 Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To The Assessment Year (Ay) 2016-17. The Dy.Cit Vs. Tripoli Management Pvt.Ltd. Asst. Year : 2016-17

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR
Section 131Section 133(6)Section 143(3)Section 68Section 69C

Commtrade Pvt. Ltd. and another from M/s.Gainwell Merchantile Pvt. Ltd. He pointed out that there was no compliance in response to notices under sections 133(3) and 131 of the Act during the course of assessment proceedings. He also pointed out that the companies are from Kolkata and, therefore

THE ACIT, MEHSANA CIRCLE, MEHSANA vs. SHRI UMESH VADILAL KHAMAR, MEHSANA

In the result, the appeal of the Revenue is dismissed

ITA 1136/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad16 Jul 2024AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Bharat Trivedi, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 131Section 131(3)Section 133ASection 143(2)Section 143(3)

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “डी“, अहमदाबाद

SEO LEHENGA HOUSE,JAGRAON vs. DCIT CENTRAL CIRCLE(3) , LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

ITA 618/CHANDI/2022[2018-2019]Status: DisposedITAT Chandigarh27 Mar 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, CAFor Respondent: Smt. Kusum, CIT, DR
Section 132(1)Section 133ASection 139(1)Section 142(1)Section 143(3)Section 153ASection 69Section 69C

assessee has voluntarily surrendered a sum of Rs. 82,00,000/- in stock and sundry receivables at the time of original survey under section 133(3). The Ld. CIT(A) also referred to the fact that the assessee has stated that out of the total unexplained entries

SEO BRIDAL STUDIO PVT LTD,LUDHIANA vs. DCIT CENTRAL CIRCLE(3), LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

ITA 617/CHANDI/2022[2018-2019]Status: DisposedITAT Chandigarh27 Mar 2024AY 2018-2019

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, CAFor Respondent: Smt. Kusum, CIT, DR
Section 132(1)Section 133ASection 139(1)Section 142(1)Section 143(3)Section 153ASection 69Section 69C

assessee has voluntarily surrendered a sum of Rs. 82,00,000/- in stock and sundry receivables at the time of original survey under section 133(3). The Ld. CIT(A) also referred to the fact that the assessee has stated that out of the total unexplained entries

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT, CENTRAL CIRCLE -3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

ITA 310/CHANDI/2022[2017-2018]Status: DisposedITAT Chandigarh27 Mar 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, CAFor Respondent: Smt. Kusum, CIT, DR
Section 132(1)Section 133ASection 139(1)Section 142(1)Section 143(3)Section 153ASection 69Section 69C

assessee has voluntarily surrendered a sum of Rs. 82,00,000/- in stock and sundry receivables at the time of original survey under section 133(3). The Ld. CIT(A) also referred to the fact that the assessee has stated that out of the total unexplained entries

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT, CENTRAL CIRCLE-3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

ITA 309/CHANDI/2022[2016-2017]Status: DisposedITAT Chandigarh27 Mar 2024AY 2016-2017

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, CAFor Respondent: Smt. Kusum, CIT, DR
Section 132(1)Section 133ASection 139(1)Section 142(1)Section 143(3)Section 153ASection 69Section 69C

assessee has voluntarily surrendered a sum of Rs. 82,00,000/- in stock and sundry receivables at the time of original survey under section 133(3). The Ld. CIT(A) also referred to the fact that the assessee has stated that out of the total unexplained entries

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT, CENTRAL CIRCLE-3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

ITA 308/CHANDI/2022[2015-2016]Status: DisposedITAT Chandigarh27 Mar 2024AY 2015-2016

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, CAFor Respondent: Smt. Kusum, CIT, DR
Section 132(1)Section 133ASection 139(1)Section 142(1)Section 143(3)Section 153ASection 69Section 69C

assessee has voluntarily surrendered a sum of Rs. 82,00,000/- in stock and sundry receivables at the time of original survey under section 133(3). The Ld. CIT(A) also referred to the fact that the assessee has stated that out of the total unexplained entries

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT-CENTRAL CIRCLE-3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

ITA 307/CHANDI/2022[2013-2014]Status: DisposedITAT Chandigarh27 Mar 2024AY 2013-2014

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, CAFor Respondent: Smt. Kusum, CIT, DR
Section 132(1)Section 133ASection 139(1)Section 142(1)Section 143(3)Section 153ASection 69Section 69C

assessee has voluntarily surrendered a sum of Rs. 82,00,000/- in stock and sundry receivables at the time of original survey under section 133(3). The Ld. CIT(A) also referred to the fact that the assessee has stated that out of the total unexplained entries

SWAMI ADVERTISING PVT. LTD.,DELHI vs. ITO, WARD- 22(4), NEW DELHI

In the result, appeal of assessee is dismissed

ITA 8071/DEL/2018[2012-13]Status: DisposedITAT Delhi17 May 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaswami Advertising Pvt. Vs. Ito Ltd., R. P. Basia & Co., Ward – 22(4) Cas, 11, Central Market, New Delhi Phase-1, Ashok Vihar, Delhi-110 052 Pan No. Aapcs 2950 K (Appellant) (Respondent) Assessee By -None- Revenue By Shri Kumar Parnav, Sr. D.R. Date Of Hearing: 15.05.2023 Date Of Pronouncement: 17.05.2023

Section 133(6)Section 143(3)Section 14ASection 234ASection 271(1)(c)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV

M/S DURGA CHARITABLE SOCIETY,GHAZIABAD vs. JCIT, GHAZIABAD

The appeal of the assessee is allowed

ITA 4440/DEL/2015[2010-11]Status: DisposedITAT Delhi22 Jul 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

Section 11Section 114Section 12ASection 133(3)Section 80G

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI