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“Section 133(0)”

Section References (mined)Section 133Section 133(0)5 judgments

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, PATNA vs. PATNA IRON PVT. LTD., PATNA

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

ITA 373/PAT/2025[2020-21]Status: DisposedITAT Patna26 Feb 2026AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Appellant) (Respondent) Pan No. Aafcp2484B Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Respondent) (Appellant) Sushil Kumar Kanodia N-601, Profesor Colony, Acit, Central Circle-2 Chitragupta Nagar, Kanakrbagh, Vs. Patna, Bihar Patna-800020, Bihar (Appellant) (Respondent) Pan No. Agypk0702D Assessee By : Shri Manish Rastogi, Ar Revenue By : Md. A.H. Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 26.02.2025

For Appellant: Shri Manish Rastogi, ARFor Respondent: Md. A.H. Chowdhary, DR
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

confirmed the transactions found recorded in seized documents marked LT-01 and LT-02 by Mis Patna Iron Private Limited. Further information under section 133(0) was also sought from Shri Laxman Tikmani regarding the transactions done by Mis Patna Iron Private Limited through him. In reply to the notice

PATNA IRON PVT. LTD.,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, the appeals of the assessee are allowed and appeal of\nthe Revenue is dismissed

ITA 332/PAT/2025[2020-21]Status: DisposedITAT Patna26 Feb 2026AY 2020-21
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

confirmed the transactions found recorded in seized\ndocuments marked LT-01 and LT-02 by Mis Patna Iron Private Limited. Further\ninformation under section 133(0) was also sought from Shri Laxman Tikmani regarding\nthe transactions done by Mis Patna Iron Private Limited through him. In reply to the\nnotice

SUSHIL KUMAR KANODIA,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

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

ITA 237/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Appellant) (Respondent) Pan No. Aafcp2484B Asst. Commissioner Of Income Patna Iron Pvt. Ltd. Tax, Central Circle-2 Ground Floor, Suprabhat 6Th Floor, Annexe, Central Building, Ceat Compound, Vs. Building, Beer Chand Patel Path, Phulwari, Patna-800001, Bihar Patna, Bihar-800001, (Respondent) (Appellant) Sushil Kumar Kanodia N-601, Profesor Colony, Acit, Central Circle-2 Chitragupta Nagar, Kanakrbagh, Vs. Patna, Bihar Patna-800020, Bihar (Appellant) (Respondent) Pan No. Agypk0702D Assessee By : Shri Manish Rastogi, Ar Revenue By : Md. A.H. Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 26.02.2025

For Appellant: Shri Manish Rastogi, ARFor Respondent: Md. A.H. Chowdhary, DR
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

confirmed the transactions found recorded in seized documents marked LT-01 and LT-02 by Mis Patna Iron Private Limited. Further information under section 133(0) was also sought from Shri Laxman Tikmani regarding the transactions done by Mis Patna Iron Private Limited through him. In reply to the notice

DCIT, MUZAFFARNAGAR vs. M/S. MITTAL CONSTRUCTION UNIT, MUZAFFARNAGAR

In the result, the appeal filed by the Revenue is dismissed and CO filed by the assessee is partly allowed as stated above

ITA 3752/DEL/2017[2013-14]Status: DisposedITAT Delhi21 Apr 2025AY 2013-14

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Ankit Gupta, AdvocateFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Section 143(3)Section 145(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR

DY CIT -CC-2(4), MUMBAI vs. M/S. H.K. ENTERPRISES, MUMBAI

In the result, these appeals are allowed for statistical purposes

ITA 733/MUM/2021[2014-15]Status: DisposedITAT Mumbai05 Apr 2022AY 2014-15
Section 132Section 143(3)Section 153ASection 245C(1)Section 245D(1)

THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 733/Mum/2021 (A.Y