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“PPT”

International TaxMLIMLI293 judgments

Judgments citing PPT

ITO-22 (2)(1), Mumbai vs. Nilesh Chandrakant Vora, Mumbai

ITA 435/MUM/2023[2009-10]Status: DisposedITAT Mumbai18 May 2023AY 2009-10
For Appellant: NoneFor Respondent: Shri Sridhar Govind Menon
Section 143(3)Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITO

Kanta, Panipat vs. ITO, Ward-2, Panipat

Appeal are allowed

ITA 7773/DEL/2018[2010-11]Status: DisposedITAT Delhi21 Apr 2023AY 2010-11

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2010-11

Section 147Section 148

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI

Jasneet Kaur Chhatwal, New Delhi vs. ITO Ward - 41(1), New Delhi

In the result, the appeal of the assessee stands allowed

ITA 967/DEL/2020[2010-11]Status: DisposedITAT Delhi17 Apr 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: Shri Madhur Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr.D.R

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL

Income-Tax Officer, Ward-1(1)(3) Surat vs. Mega Collections Pvt Ltd, Surat

In the result, appeal filed by the Revenue is dismissed

ITA 311/SRT/2022[2013-14]Status: DisposedITAT Surat17 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.311/Srt/2022 "नधा"रणवष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-1(1)(3), Vs. Mega Collections Pvt. Ltd., Surat. 38-39, Kamla Estate, Gitanjali Petrol Pump, Varachha Road, Surat – 395009. (Appellant)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagcm3809C

Section 142(1)Section 143(2)Section 143(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर

Jindal Infosolutions Ltd, Gurgaon vs. DCIT, Circle-13(1), New Delhi

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

ITA 5979/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Mar 2023AY 2013-14

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2013-14 Jindal Infosolutions Ltd. Dcit 2Nd Floor, Jindal Centre, Vs Circle -13 (1) Plot No.2, Sector-32, New Delhi Gurgaon-122001 Pan No.Aaccn7616C (Appellant) (Respondent)

Section 143(3)Section 234ASection 40Section 41(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH

Suresh Chand Tyagi, Delhi vs. ITO, Ward- 35(1), New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 4135/DEL/2018[2007-08]Status: DisposedITAT Delhi07 Mar 2023AY 2007-08

Bench: Shri Chandra Mohan Garg

For Appellant: Shri A.K. Srivastava, CAFor Respondent: Shri Om Prakash, Sr DR
Section 132(4)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.4134

Suresh Chand Tyagi, Delhi vs. ITO, Ward- 35(1), New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 4134/DEL/2018[2007-08]Status: DisposedITAT Delhi07 Mar 2023AY 2007-08

Bench: Shri Chandra Mohan Garg

For Appellant: Shri A.K. Srivastava, CAFor Respondent: Shri Om Prakash, Sr DR
Section 132(4)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.4134

Manjeet Singh Saluja, Indore vs. The ACIT 5(1), Indore

The appeal of the assessee is dismissed

ITA 549/IND/2019[2014-15]Status: DisposedITAT Indore21 Feb 2023AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: NoneFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 131Section 133(6)Section 143(2)Section 194CSection 68

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI

Income Tax Officer-26(2) (1), Mumbai vs. Narendra Bhabutmal Mehta, Mumbai

In the result, the appeal filed by the revenue stands dismissed

ITA 1817/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Nov 2022AY 2012-13

Bench: Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 1817/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2012-13) Ito-26(2)(1), Narendra Bhabutmal Mehta, Kautilya Bhavan, Room No. बिधम/ 402, Navare Appt. Swami 315, 3Rd Floor, Bandra Kurla Vs. Vallabhdas Sion West, Complex, Bandra (East), Mumbai-400 022 Mumbai-400 051 स्थायीलेखासं./जीआइआरसं./ Pan No. Adxpm3744P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Narendra Mehta, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Ms. Neeta Jeph, Ld. Dr सुनवाईकीतारीख/ : 01.09.2022 Date Of Hearing घोषणाकीतारीख / : 30.11.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Revenue Against The Impugned Order Dated 12.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi For The Quantum Of Assessment Passed U/S 147/144 For Ay 2012-13. 2

For Appellant: Shri Narendra MehtaFor Respondent: Ms. Neeta Jeph, Ld. DR
Section 142(1)Section 147Section 68Section 69Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM आयकरअपीलसं./ I.T.A. No. 1817/Mum/2022 (निर्धारणवर्ा / Assessment

Mrs. Shailaja G Tandel, Navi Mumbai vs. ITO Ward 4, Panvel

In the result, the appeal of the assessee is allowed

ITA 7548/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Sept 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Mrs. Shailaja G Tandel Ito Ward-4 401, Chandan Residency Panvel Raigad Plot No.33, Sector 44A, Vs. Nerul West, Navi Mumbai Navi Mumbai-400 706 (Respondent) (Appellant) Pan No. Acppt6011K Assessee By : Shri Prakash Pandit, Ar Revenue By : Shri Ajay Singh, Dr Date Of Hearing: 05.09.2022 Date Of Pronouncement : 05.09.2022

For Appellant: Shri Prakash Pandit, ARFor Respondent: Shri Ajay Singh, DR
Section 143(3)Section 271Section 271(1)(c)Section 274Section 54F

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM

Rare Diamonds Pvt. Ltd, Mumbai vs. ACIT CC 1(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 313/MUM/2022[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16

Bench: Shri Kuldip Singh & Shri Om Prakash Kantsr

For Appellant: Shri Suchek AnchaliayaFor Respondent: Shri. Kiran P. Unavekar
Section 132

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT

Mrs. Amritha Raj, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circel-2, Mangaluru

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 162/BANG/2022[2015-16]Status: DisposedITAT Bangalore01 Jun 2022AY 2015-16

Bench: Shri B.R. Baskaran

For Appellant: Ms. Sunaina BhatiaFor Respondent: Shri Ganesh R. Ghale
Section 144

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A” BENCH, BENGALURU Before Shri B.R. Baskaran, Accountant Member ITA Nos. 161 & 162/Bang/2022

Mrs. Amritha Raj, Mangaluru vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 161/BANG/2022[2014-15]Status: DisposedITAT Bangalore01 Jun 2022AY 2014-15

Bench: Shri B.R. Baskaran

For Appellant: Ms. Sunaina BhatiaFor Respondent: Shri Ganesh R. Ghale
Section 144

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A” BENCH, BENGALURU Before Shri B.R. Baskaran, Accountant Member ITA Nos. 161 & 162/Bang/2022

Narhari Sanap, Kalyan vs. DCIT CC 1, Thane

In the result, these appeals filed by the assessee stands dismissed

ITA 683/MUM/2020[2002-03]Status: DisposedITAT Mumbai10 Mar 2022AY 2002-03

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm) I.T.A. Nos. 683 To 686/Mum/2020 (Assessment Years : 2002-03, 2003-04,2006-07 & 2007-08) Narhari Sanap Dcit,Cc-1 Vs. 2Nd Floor, Ramkunvar Ashar It Park, 6Th Floor Mansion, Valli Peer Road No.16Z Road, Kalyan-421 301 Wagle Industrial Estate Thane(W)-400 064 Pan : Amtps8944E

Section 132ASection 139Section 153ASection 153BSection 68

IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pavan Kumar Gadale (JM) I.T.A

Sobh Ram, Panipat vs. ITO, Ward-4, Panipat

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

ITA 941/DEL/2018[2013-14]Status: DisposedITAT Delhi10 Jan 2022AY 2013-14

Bench: Hearings Are Made.”

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI AMIT SHUKLA, JUDICIAL MEMBER

Manish Garg, Delhi vs. ITO Ward 38(1), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 1545/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Oct 2021AY 2014-15

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 5(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND

ACIT, CC- 13, New Delhi vs. Anu Industries Ltd., Gurgaon

In the result the appeal of revenue is partly allowed for statistical purposes

ITA 3957/DEL/2017[2014-15]Status: DisposedITAT Delhi08 Oct 2021AY 2014-15

Bench: Shri Amit Shukla & Shri B.R.R. Kumarasstt. Year: 2014-15

For Appellant: Shri Alok Mittal, CAFor Respondent: Shri Satpal Gulati, CIT(DR)
Section 132(1)Section 143(3)

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT

Shivani Agarwal, New Delhi vs. ITO, Ward- 71(3), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 5941/DEL/2018[2014-15]Status: DisposedITAT Delhi10 Mar 2021AY 2014-15

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5941/Del/2018 : Asstt. Year : 2014-15 Shivani Agarwal, Vs Income Tax Officer, 62, New Model Apptt., Sector-13, Ward-71(3), Plot No. 31, Rohini, New Delhi New Delhi-110085 (Appellant) (Respondent) Pan No. Aevpa3113P Assessee By : Sh. Umang Luthra, Adv. Revenue By : Sh. Farat Khan, Addl. Cit Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 10.03.2021

For Appellant: Sh. Umang Luthra, AdvFor Respondent: Sh. Farat Khan, Addl. CIT DR

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B

Ranjana Ajmani, New Delhi vs. ITO Ward-42(3), New Delhi

Appeal is dismissed as withdrawn

ITA 3781/DEL/2019[2014-15]Status: DisposedITAT Delhi22 Feb 2021AY 2014-15

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kamble(Through Video Conferencing) Assessment Year: 2014-15

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND

Kunwar Tuli, New Delhi vs. ITO Ward - 43(4), New Delhi

The appeal of the assessee is allowed for statistical purposes

ITA 896/DEL/2020[2015-16]Status: DisposedITAT Delhi18 Feb 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri O.P. Kant[Through Video Conferencing]

Section 145(3)Section 250Section 37Section 37(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC-1’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI