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“appeal before CIT(A)”

AppealsSection 246ASection 246A1,827 judgments

The decision most relied on for appeal before CIT(A) is CIT v. Multiplan India Ltd. (38 ITD 320), cited in 2,267 judgments on BharatTax.

Leading authorities on appeal before CIT(A)

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. B.N. Bhattacharya & Another
118 ITR 461 · 1997 · Supreme Court
1,656
citing judgments

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

Jute Corporation of India Ltd. v. CIT
187 ITR 688 · 1991 · Supreme Court
1,372
citing judgments

The Commissioner of Income Tax (Appeals) possesses co-terminus powers with the Assessing Officer and can direct the Assessing Officer to perform actions he failed to do, but cannot introduce a new source of income in the assessment. The appellate assessment must be confined to the items of income that were the subject matter of the original assessment.

CIT v. Pruthvi Brokers & Shareholders
349 ITR 336 · 2012 · High Court
956
citing judgments

Appellate authorities can entertain fresh claims or revised computations of income made by an assessee, even if these were not submitted through a revised return of income.

CIT v. Premkumar Arjundas Luthra (HUF)
297 CTR 614 · 2017 · High Court
659
citing judgments

The Commissioner of Income-tax (Appeals) cannot dismiss an appeal for non-prosecution or default in appearance. Under Section 250(6) of the Income-tax Act, the CIT(A) must decide the appeal on its merits, even in an ex parte proceeding.

Ahmedabad Electricity Co. Ltd. v. CIT
199 ITR 351 · 1993 · High Court
441
citing judgments

Appellate authorities can consider additional grounds for deduction, even if not originally claimed before the Assessing Officer or Appellate Assistant Commissioner, provided the facts are not disputed and it pertains to a legal claim for correct tax liability. This is because the purpose of an appeal is to ascertain the correct tax liability.

CIT v. Kanpur Coal Syndicate
53 ITR 225 · 1964 · Supreme Court
359
citing judgments

The Commissioner (Appeals) holds plenary powers when disposing of an appeal, with their scope being coterminous with the Assessing Officer. This allows the CIT(A) to exercise all powers of the AO, including admitting additional evidence and redetermining income.

New Diwan Oil Mills v. CIT
296 ITR 495 · 2008 · High Court
351
citing judgments

The High Court can return a reference unanswered if the assessee fails to appear or provide assistance. This illustrates the broader principle that appellate authorities have inherent power to dismiss appeals for non-prosecution when a party does not effectively pursue their case.

Judgments citing appeal before CIT(A)

Dream Design and Display India Private Limited, Uttar Pradesh vs. DCIT Circle 7(1), New Delhi

In the result, all the captioned appeals are allowed

ITA 636/DEL/2024[2013-14 (24Q, Q4)]Status: DisposedITAT Delhi11 Oct 2024

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Written SubmissionsFor Respondent: Shri Narpat Singh, Sr. D.R
Section 200(3)Section 200ASection 234E

where the case of the assessee is backed by many judicial precedents, it would be unfair to assume that delay in filing the appeal before CIT(A) is beset with an act of mala fide to deny any remedy to the assessee. The delay in filing appeal is thus condoned

Drean Design and Display India Pvt. Ltd., Greater Noida vs. DCIT/TDS/CPC, Ghaziabad

In the result, all the captioned appeals are allowed

ITA 635/DEL/2024[2013-14 (26Q, Q3)]Status: DisposedITAT Delhi11 Oct 2024

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Written SubmissionsFor Respondent: Shri Narpat Singh, Sr. D.R
Section 200(3)Section 200ASection 234E

where the case of the assessee is backed by many judicial precedents, it would be unfair to assume that delay in filing the appeal before CIT(A) is beset with an act of mala fide to deny any remedy to the assessee. The delay in filing appeal is thus condoned

Dream Desigh and Display India Pvt. Ltd., Greater Noida vs. DCIT/TDS/CPC, New Delhi

In the result, all the captioned appeals are allowed

ITA 634/DEL/2024[A.Y-2013-14 (Quarter-4 TDS Statement in Form 26Q)]Status: DisposedITAT Delhi11 Oct 2024

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Written SubmissionsFor Respondent: Shri Narpat Singh, Sr. D.R
Section 200(3)Section 200ASection 234E

where the case of the assessee is backed by many judicial precedents, it would be unfair to assume that delay in filing the appeal before CIT(A) is beset with an act of mala fide to deny any remedy to the assessee. The delay in filing appeal is thus condoned

Sarojben Rajkumar Bansal Legal Heir of Late Rajkumar Kakaram Bansal, Bhavnagar vs. The Dy. Commissioner of Income Tax, Circle-1, Bhavnagar

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

ITA 306/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad10 Oct 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.306/Ahd/2024 िनधा"रण वष" /Assessment Year : 2013-14 Sarojben Rajkumar Bansal The Dy.Cit बनाम/ Legal Heir Of Circle-1 V/S. Late Shri Rajkumar Kakaram Bhavnagar – 364 001 Bansal Plot No.1497/B, Opp. Theosophical Lodge Bhavnagar, Gujarat 364 001 "थायी लेखा सं./Pan: Aanpb 1618 G अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 08/10/2024 घोषणा की तारीख /Date Of Pronouncement: 10/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Prithviraj Meena, CIT-DR
Section 10(38)Section 143(3)Section 147Section 148Section 250Section 250(6)Section 271(1)(c)Section 68

hearing before us, the Authorised Representative (AR) of the assessee, stated that the appellant is a senior citizen and filed the appeal before CIT(A) as a legal heir of the assessee and was not aware about the details of notices which were sent by email and therefore could

Manish Prakash Mutha, Kalyan (W) vs. DCIT, Circle 1, Thane

In the result, appeal filed by the assessee is allowed in above terms for statistical purposes

ITA 4832/MUM/2023[2013-14]Status: DisposedITAT Mumbai10 Oct 2024AY 2013-14

Bench: Shri. Br Baskaran & Shri. Raj Kumar Chauhanmanish Prakash Mutha Vs. Dcit, Circle 1 9, Govind Building, Opp. Syndicate Dcit, Circle 1, Thane, Room Bank, Station Road, Kalyan (W), No. 22, 6Th Floor, B Wing, Thane – 421301. Ashar It Park, Road No. 16Z, Pan: Aqvps2094K Wagle Ind. Estate, Thane West, - 400604. (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 2Section 250

Income Tax Act without appreciating the statement of Fact & Grounds of appeal filed by the appellant while filing an appeal before CIT(A). 2. On the facts and circumstances of the case, the learned assessing officer erred in estimating and allocating certain expenses on the basis of total construction cost

The Dy. Commissioner of Income Tax, Circle-2(1)(1), Baroda vs. M/S. Sun Pharma Laboratories Ltd., Mumbai

In the result, the Department’s appeal is partly allowed

ITA 741/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 36(1)(va)Section 37(1)Section 80Section 80I

used less than 20% of old plant of total plant and machinery installed. Aggrieved by the said order, the assessee filed an appeal before CIT(A), whereby the CIT(A) deleted the addition by following the order of his predecessor CIT(A) in the case of erstwhile firm being

Sun Pharma Laboratories Ltd., Mumbai vs. The Dy. Commissioner of Income Tax, Circle-2(1)(1), Baroda

In the result, the Department’s appeal is partly allowed

ITA 712/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 36(1)(va)Section 37(1)Section 80Section 80I

used less than 20% of old plant of total plant and machinery installed. Aggrieved by the said order, the assessee filed an appeal before CIT(A), whereby the CIT(A) deleted the addition by following the order of his predecessor CIT(A) in the case of erstwhile firm being

Viral Vinodchandra Joshi, Gandhinagar vs. The Income Tax Officer, Ward-2, Gandhinagar

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

ITA 612/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri Surendra Kumar, Sr.DR
Section 139Section 144Section 147Section 69A

also added Rs.3866/-, under the head income from other sources being interest received on the bank account. 4. The assessee filed an appeal before CIT(A), who confirmed the assessment order, stating that the appellant had not co-operated during the assessment or appellate proceedings and that the addition

Hema Viral Joshi, Gandhinagar vs. The Income Tax Officer, Ward-2, Gandhinagar

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

ITA 611/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri Surendra Kumar, Sr.DR
Section 139Section 144Section 147Section 69A

also added Rs.3866/-, under the head income from other sources being interest received on the bank account. 4. The assessee filed an appeal before CIT(A), who confirmed the assessment order, stating that the appellant had not co-operated during the assessment or appellate proceedings and that the addition

Hema Viral Joshi, Gandhinagar vs. The Income Tax Officer, Ward-2, Gandhinagar

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

ITA 610/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri Surendra Kumar, Sr.DR
Section 139Section 144Section 147Section 69A

also added Rs.3866/-, under the head income from other sources being interest received on the bank account. 4. The assessee filed an appeal before CIT(A), who confirmed the assessment order, stating that the appellant had not co-operated during the assessment or appellate proceedings and that the addition

Hema Viral Joshi, Gandhinagar vs. The Income Tax Officer, Ward-2, Gandhinagar

Accordingly, these four appeals of the assessee(s) are allowed for statistical purposes

ITA 609/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad08 Oct 2024AY 2010-11

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.609, 610 & 611/Ahd/2023 िनधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2012-13 Respectively Hema Viral Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Admpj 6455 B & आयकर अपील सं /Ita No.612/Ahd/2023 िनधा"रण वष" /Assessment Year : 2011-12 Viral Vinodchandra Joshi The Income Tax Officer बनाम/ 9C Sector-19, Ward-2, Gandhinagar V/S. Gandhinagar – 382 019 (Gujarat) "थायी लेखा सं./Pan: Abjpj 6812 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Kushal Fofaria, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 08/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Kushal Fofaria, ARFor Respondent: Shri Surendra Kumar, Sr.DR
Section 139Section 144Section 147Section 69A

also added Rs.3866/-, under the head income from other sources being interest received on the bank account. 4. The assessee filed an appeal before CIT(A), who confirmed the assessment order, stating that the appellant had not co-operated during the assessment or appellate proceedings and that the addition

Tamilnadu Tourism Development Corporation Limited, Chennai vs. DCIT, Corporate Circle-3(1), Chennai

In the result, the appeal filed by the assessee is partly allowed

ITA 69/CHNY/2023[2017-18]Status: DisposedITAT Chennai08 Oct 2024AY 2017-18
Section 143(3)Section 69

SBNs to the extent of Rs.1,48,32,500/- as unexplained cash deposit u/s.69 ct r.w.s.115BBE of the Act. Aggrieved, assessee preferred appeal before CIT(A). 4. The Id. CIT(A) also confirmed the action of the Id. Assessing Officer by observing in 5.3 as under:- '5.3 The above contentions

Mstc Ltd, Kolkata vs. Jurisdictional Assessing Officer, Cir-1(1), Kolkata.

In the result, the appeal of the assessee is dismissed

ITA 623/KOL/2024[2021-22]Status: DisposedITAT Kolkata01 Oct 2024AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2021-22

For Appellant: Shri Prasun Bhattacharya, ARFor Respondent: Shri Manjeet Singh, CIT, DR
Section 143(1)Section 143(3)Section 144BSection 154Section 250

Liability of Rs. 2,26,77,60,000/- being added to income interim vide intimation u/s 143(1) on 22/09/2022 against which both appeal before CIT(A) 3 MSTC Ltd. : AY: 2021-22 and rectification u/s 154 before AO were filed and were/are pending disposal before the order ... justice by not confronting the assessee with AO's intention to add to income an addition made u/s 143(1) which is under appeal before CIT(A) as well as under application for rectification u/s 154 before AO, both pendente lite and without going into the issue of the addition

DCIT CC- 1(3), Aaykar Bhavan vs. Montecarlo Limited, Sindhu Bhawan Road, Bodakdev

In the result, the appeal filed by the revenue in ITA

ITA 599/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V Mahadeokar (Accountant Member)

Section 143(3)Section 80I

80IA(4) of the Act and added to the total income of the assessee. 3. Aggrieved against the assessment order, assessee preferred an appeal before CIT[A]. The Ld. CIT(A) after considering that there is I.T.A Nos. 598 & 599/Ahd/2019 A.Ys. 2018-19 & 2020-21 Page No 4 DCIT ... disallowed the claim of loss of Rs.37,28,56,145/- and added to the total income of the assessee. 9. On appeal before CIT(A), the Ld. CIT(A) deleted the addition by observing as follows: “…..During the course of Assessment proceedings as well as appellate proceedings, appellant has explained

DCIT CC- 1(3), Aaykar Bhawan vs. Montecarlo Limited, Montecarlo House, Sindhu Bhawa

In the result, the appeal filed by the revenue in ITA

ITA 598/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V Mahadeokar (Accountant Member)

Section 143(3)Section 80I

80IA(4) of the Act and added to the total income of the assessee. 3. Aggrieved against the assessment order, assessee preferred an appeal before CIT[A]. The Ld. CIT(A) after considering that there is I.T.A Nos. 598 & 599/Ahd/2019 A.Ys. 2018-19 & 2020-21 Page No 4 DCIT ... disallowed the claim of loss of Rs.37,28,56,145/- and added to the total income of the assessee. 9. On appeal before CIT(A), the Ld. CIT(A) deleted the addition by observing as follows: “…..During the course of Assessment proceedings as well as appellate proceedings, appellant has explained

DCIT, Central Circle- 1(3), Ahmedabad vs. M/S Lok Prakashan Ltd., Ahmedabad

The appeal of the Revenue is dismissed accordingly

ITA 480/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.290 & 291/Ahd/2023 िनधा"रण वष" /Assessment Years : 2017-18 & 2018-19 Respectively Lok Prakashan Limited The Acit बनाम/ Gujarat Samachar Bhavan Central Circle-1(3) V/S. J.P. Chowk, Khanpur Ahmedabad – 380 009 Ahmedabad – 380 001 (अपीलाथ%/ Appellant) ('( यथ%/ Respondent) "थायी लेखा सं./Pan: Aaacl 2742 F

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 143(3)Section 14ASection 250

rise in business, lack of direct nexus with revenue, and a history of similar disallowances in earlier years. 4. The assessee preferred an appeal before CIT(A) against this order of AO, who partly allowed the appeal, directing a recalculation of the disallowance under Section 14A of the Act based ... business development expenditure for the A.Y. 2017-18. 4.1. Following is the tabulated details of returns filed, assessment thereof and result of appeal before CIT(A): Particulars AY 2017-18 AY 2018-19 Date of Original Return 07.11.2017 30.11.2018 Return Filing Revised Return 28.07.2018 N/A Declared As per Original

DCIT, Central Circle - 1(3), Ahmedabad vs. M/S Lok Prakashan Ltd., Ahmedabad

The appeal of the Revenue is dismissed accordingly

ITA 479/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.290 & 291/Ahd/2023 िनधा"रण वष" /Assessment Years : 2017-18 & 2018-19 Respectively Lok Prakashan Limited The Acit बनाम/ Gujarat Samachar Bhavan Central Circle-1(3) V/S. J.P. Chowk, Khanpur Ahmedabad – 380 009 Ahmedabad – 380 001 (अपीलाथ%/ Appellant) ('( यथ%/ Respondent) "थायी लेखा सं./Pan: Aaacl 2742 F

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 143(3)Section 14ASection 250

rise in business, lack of direct nexus with revenue, and a history of similar disallowances in earlier years. 4. The assessee preferred an appeal before CIT(A) against this order of AO, who partly allowed the appeal, directing a recalculation of the disallowance under Section 14A of the Act based ... business development expenditure for the A.Y. 2017-18. 4.1. Following is the tabulated details of returns filed, assessment thereof and result of appeal before CIT(A): Particulars AY 2017-18 AY 2018-19 Date of Original Return 07.11.2017 30.11.2018 Return Filing Revised Return 28.07.2018 N/A Declared As per Original

Lok Prakashan Limited, Ahmedabad vs. ACIT, Central Circle-1(3), Ahmedabad

The appeal of the Revenue is dismissed accordingly

ITA 291/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.290 & 291/Ahd/2023 िनधा"रण वष" /Assessment Years : 2017-18 & 2018-19 Respectively Lok Prakashan Limited The Acit बनाम/ Gujarat Samachar Bhavan Central Circle-1(3) V/S. J.P. Chowk, Khanpur Ahmedabad – 380 009 Ahmedabad – 380 001 (अपीलाथ%/ Appellant) ('( यथ%/ Respondent) "थायी लेखा सं./Pan: Aaacl 2742 F

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 143(3)Section 14ASection 250

rise in business, lack of direct nexus with revenue, and a history of similar disallowances in earlier years. 4. The assessee preferred an appeal before CIT(A) against this order of AO, who partly allowed the appeal, directing a recalculation of the disallowance under Section 14A of the Act based ... business development expenditure for the A.Y. 2017-18. 4.1. Following is the tabulated details of returns filed, assessment thereof and result of appeal before CIT(A): Particulars AY 2017-18 AY 2018-19 Date of Original Return 07.11.2017 30.11.2018 Return Filing Revised Return 28.07.2018 N/A Declared As per Original

Lok Prakashan Limited, Ahmedabad vs. ACIT, Central Circle-1(3), Ahmedabad

The appeal of the Revenue is dismissed accordingly

ITA 290/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.290 & 291/Ahd/2023 िनधा"रण वष" /Assessment Years : 2017-18 & 2018-19 Respectively Lok Prakashan Limited The Acit बनाम/ Gujarat Samachar Bhavan Central Circle-1(3) V/S. J.P. Chowk, Khanpur Ahmedabad – 380 009 Ahmedabad – 380 001 (अपीलाथ%/ Appellant) ('( यथ%/ Respondent) "थायी लेखा सं./Pan: Aaacl 2742 F

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri Prathvi Raj Meena, CIT-DR
Section 143(3)Section 14ASection 250

rise in business, lack of direct nexus with revenue, and a history of similar disallowances in earlier years. 4. The assessee preferred an appeal before CIT(A) against this order of AO, who partly allowed the appeal, directing a recalculation of the disallowance under Section 14A of the Act based ... business development expenditure for the A.Y. 2017-18. 4.1. Following is the tabulated details of returns filed, assessment thereof and result of appeal before CIT(A): Particulars AY 2017-18 AY 2018-19 Date of Original Return 07.11.2017 30.11.2018 Return Filing Revised Return 28.07.2018 N/A Declared As per Original

Bhuwneshwar Singh Maran, Bhopal vs. ITO 1(1), Bhopal

Appeal is allowed for statistical purpose

ITA 331/IND/2024[2007-08]Status: DisposedITAT Indore27 Sept 2024AY 2007-08

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2007-08 Bhuwneshwar Singh Income-Tax Officer, Maran, 1(1), H.No.05, Neelbad Bhopal बनाम/ Bhadbhada Road, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Ahepm8432B Assessee By Shri Shreya Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 19.09.2024 Date Of Pronouncement 27.09.2024

Section 142(1)Section 144Section 148Section 271(1)(b)

assessee due to non-representation by assessee in response to the notice issued by AO affording opportunity before imposing penalty. 4. During first-appeal before CIT(A), the assessee claimed that the impugned four notices u/s 142(1) were never served upon him. Taking into account assessee’s claim