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“Section 143(2)”

Section References (mined)Section 143Section 143(2)17,209 judgments

The decision most relied on for Section 143(2) is National Thermal Power Co. Ltd. v. CIT (229 ITR 383), cited in 5,834 judgments on BharatTax.

Leading authorities on Section 143(2)

National Thermal Power Co. Ltd. v. CIT
229 ITR 383 · 1998 · Supreme Court
5,834
citing judgments

Appellate authorities can consider new claims and additional grounds if the relevant facts are already on record. The purpose of assessment is to correctly determine tax liability, allowing both parties to raise issues.

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Vegetable Products Ltd.
88 ITR 192 · 1973 · Supreme Court
2,664
citing judgments

When two equally plausible interpretations of a taxing provision are possible, or when conflicting views exist from non-jurisdictional High Courts, the interpretation that favors the assessee must be adopted.

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. Reliance Utilities & Power Ltd.
313 ITR 340 · 2009 · High Court
2,118
citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such investments.

CIT v. Kelvinator of India Ltd.
320 ITR 561 · 2010 · Supreme Court
1,673
citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

CIT v. AIMIL Ltd.
321 ITR 508 · 2010 · High Court
1,629
citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Judgments citing Section 143(2)

Assistant Commissioner of Incometax, Central Circle-2, Rajahmundry vs. Usha Bala Agro Farms Pvt. Ltd, Eluru

In the result, appeals of the Revenue for the AYs 2016-17 to 2019-20 are dismissed

ITA 203/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam19 Oct 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 132Section 143(2)Section 153A

आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल

M/S Hardayal Singh Patel, Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 189/RPR/2023[2018-19]Status: DisposedITAT Raipur19 Oct 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 189/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Hardayal Singh Patel 43, Golden Homes, Vip Estate, Khamardih (C.G.)-492 001 Pan : Aabfh5997A .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 ……""यथ" / Respondent

For Appellant: Shri B. Subramanyam, CAFor Respondent: Smt. Ila M Parmar, CIT-DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 43B

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

Dutta Engineering Works, Bhilai, Durg vs. Deputy Commissioner of Income Tax, 1(1), Bhilai, Durg

In the result, the appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 176/RPR/2023[2014-15]Status: DisposedITAT Raipur19 Oct 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 176/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Dutta Engineering Works 18K, Heavy Industrial Area, Bhilai Dist. Durg (C.G.) Pan : Aahfd0741J .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Rahul Jain, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

Rajesh Agrawal, Raipur vs. Deputy Commissioner of Income Tax, Raipur-1(1), Raipur

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 249/RPR/2022[2010-11]Status: DisposedITAT Raipur19 Oct 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.249/Rpr/2022 "नधा"रण वष" / Assessment Year : 2010-11 Rajesh Agrawal C/O. M/S. Chhattisgarh Steel Traders, 15/343, Main Road, Jawahar Nagar, Raipur (C.G.)-492 001. Pan : Acppa2905F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Raipur-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 36(1)(iii)

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

Assistant Commissioner of Income Tax, Central Cir.-3, Surat vs. M/S Charu Jewels, Surat

In the result, appeal filed by the Revenue is dismissed

ITA 74/SRT/2023[2017-18]Status: DisposedITAT Surat19 Oct 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.74/Srt/2023 Assessment Year: (2017-18) (Physical Hearing) The Acit, Vs. M/S Charu Jewels, Central Circle-3, 5/983, Charushila Jadakhadi, Surat Mahidharpura, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfc8298F (Assessee) (Respondent) Shri Vinod Kumar, Sr. Dr Assessee By Shri Rasesh Shah, Ca Respondent By Date Of Hearing 08/09/2023 Date Of Pronouncement 19/10/2023

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 69A

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

Geeta Mandar Joshi, Mumbai vs. ITO Ward 35(1)(4), Mumbai

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

ITA 2702/MUM/2023[2015-2016]Status: DisposedITAT Mumbai18 Oct 2023AY 2015-2016

Bench: Shri Pavan Kumar Gadalegeeta Mandar Joshi, Vs. Ito, Ward -35(1)(4) 122B, Purshottam Kautilya Bhawan, Towers Chsl, Gokhale G-Block, Bkc, Road (South), Mumbai-400051. Prabhadevi, Dadar, Mumbai-400028. Pan/Gir No. : Ahqpj8798M Appellant .. Respondent

For Appellant: Shri. Anil Sethe.ARFor Respondent: Shri. G.J. Ninawe, Sr. DR
Section 143(1)Section 143(3)Section 69

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Geeta Mandar Joshi, Vs

Shivkumar Velan, Mumbai vs. Income Tax Officer, Mumbai

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

ITA 2575/MUM/2023[2012-13]Status: DisposedITAT Mumbai18 Oct 2023AY 2012-13

Bench: Shri Pavan Kumar Gadalemr. Shiv Kumar Velan, Vs. Ito, Ward 27(3)(3), 3/ 4 Shinde Bldg, Mumbai. Pestom, Sagar Road No 3, Chembur, Mumbai-400089. Pan/Gir No. : Abvpv6559M Appellant .. Respondent

For Appellant: Shri.AjaySingh&AkshayPawar.ARFor Respondent: Shri G.J. Ninawe, Sr. DR
Section 143(1)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Mr. Shiv Kumar Velan

Avaya India Private Ltd., Mumbai vs. ACIT Circle 1(1), Delhi

In the result, Appeal filed by the assessee in ITA No

ITA 702/DEL/2022[2017-18]Status: DisposedITAT Delhi18 Oct 2023AY 2017-18

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: S/Shri Nageshwar Rao; &For Respondent: Shri Vivek Verma
Section 143(3)Section 144BSection 144CSection 144C(13)

1 AND STAY No. 111/Del/2022 Avaya India Pvt. Ltd., Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW

DCIT Central Circle-8, New Delhi vs. Sms Packers Pvt Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1515/DEL/2020[2015-16]Status: DisposedITAT Delhi18 Oct 2023AY 2015-16

Bench: Shri C.M. Garg & Dr. B. R. R. Kumardcit, Vs. M/S. Sms Packers Pvt. Ltd, Central Circle-8, 13A/24, Wea, Chana New Delhi Market, Karol Bagh, New Delhi (Appellant) (Respondent) Pan: Aalcs2611M Assessee By : Shri Nippur Mittal, Ca Revenue By: Shri. H. K. Chaudhary, Cit Dr Date Of Hearing 12/10/2023 Date Of Pronouncement 18/10/2023

For Appellant: Shri Nippur Mittal, CAFor Respondent: Shri. H. K. Chaudhary, CIT DR
Section 153ASection 68

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Dr. B. R. R

Karcher Cleaning Systems Pvt. Ltd., New Delhi vs. Addl. CIT Spl. Range-5, New Delhi

In the result, Appeal filed by the Assessee is partly allowed for statistical purposed

ITA 4986/DEL/2019[2014-15]Status: DisposedITAT Delhi18 Oct 2023AY 2014-15

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: Shri Rohit TiwariFor Respondent: Shri Mrinal Kumar Das
Section 143(3)Section 144C(3)

1 Karcher Cleaning Systems, ND IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI G. S

Janga Rajasekhara Reddy, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeal of the assessee is dismissed

ITA 208/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.208/Viz/2023 (ननधधारण वर्ा / Assessment Year :2018-19) Janga Rajasekhara Reddy Vs. Asst.Commissioner Of Dr.No.54-18/1-1A Income Tax Flat No.504, Lakshmi Residency Central Circle Prasanthi Nagar, Iti College Road Vijayawada Vijayawada [Pan : Agmpj7948L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 06.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18 .10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)]-12, Hyderabad Vide Appeal No.10806/2019-20 Dated 30.06.2023 Arising Out Of The Assessment Order Passed U/S 143(3) Of The Income Tax Act, 1961 (In Short “Act”) Dated 26.12.2019 For The Assessment Year (A.Y.)2018-19. 2. Brief Facts Of The Case Are That The Assessee, Ceo Of M/S Yugandhar Housing Private Limited, Had Filed His Return Of Income On 30.08.2018 By Admitting Total Income Of Rs.11,26,240/-. A Search & Seizure Operation

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri Madhukar Aves, DR
Section 115BSection 132Section 143(2)Section 143(3)Section 69A

आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी

Dadi Uma Maheswari Devi, Visakhapatnam vs. Income Tax Officer, Ward-3(1), Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 127/VIZ/2023[2010-11]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.127/Viz/2023 (ननधधारण वर्ा / Assessment Year :2010-11) Dadi Uma Maheswari Devi Vs. Income Tax Officer D.No.24-34/2 Ward-3(1) Near Sunshine School Visakhapatnam Azamabad, Gajuwaka Viakhapatnam [Pan : Aecpo1798N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing 12.09.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Vide Din & Order No. Itba/Nfac/S/250/2022- 23/1051219457(1) Dated 24.03.2023 Arising Out Of The Assessment Order Passed U/S 143(3) R.W.S.147 Of The Income Tax Act, 1961 (In Short “Act”) Dated 30.12.2016 For The Assessment Year (A.Y.)2010-11. 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 133ASection 143(2)Section 143(3)Section 148Section 68

आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी

Sudheer Chamarthi, Guntur vs. Income Tax Officer, Ward-1(1), Guntur

In the result, appeal of the assessee is partly allowed

ITA 216/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam18 Oct 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.216/Viz/2022 (ननधधारण वर्ा / Assessment Year :2017-18) Sudheer Chamarthi Vs. Income Tax Officer 12-17-36/1, Somuvari Street Ward-1(1) Kothapet Guntur Guntur [Pan : Axnpc8454A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 14.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2021- 22/1041354665(1) Dated 23.03.2022 For The Assessment Year (A.Y.)2017-18 With The Delay Of 163 Days. The Assessee Filed An Affidavit, Submitting That The Order Of The Ld.Cit(A) Was Uploaded In E-Filing Portal & It Was Not Served Physically. The Assessee Submitted That All His Income Tax Matters Were Entrusted To A Chartered Accountant, Who Did

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(2)Section 143(3)Section 271ASection 69Section 69A

आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी

Shiv Singh, Bhilai, Durg vs. Income Tax Officer-1(2), Bhilai, Durg

In the result, the appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 259/RPR/2023[2015-16]Status: DisposedITAT Raipur18 Oct 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 259/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Shiv Singh, Quarter No.4/B, Street No.12 Sector-8, Bhilai, Durg-490 009 Pan : Bdtps1578Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 44ASection 69

आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH

Chandhok Cold Storage Pvt. Ltd., Raipur vs. Income Tax Officer, Ward-3(1), Raipur

In the result, the appeal of the assessee is partly allowed for statistical purposes in terms of the aforesaid observations

ITA 200/RPR/2023[2013-14]Status: DisposedITAT Raipur18 Oct 2023AY 2013-14

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 200/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Chandhok Cold Storage Private Limited Ph No.100/28, Bilaspur Road, Ravigram S.O, Raipur-492 001 Pan : Aadcc8354P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Hardik Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 224Section 56Section 56(2)(viib)

आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH

The Asstt. Director Income Tax, Cen. Circle-2, Rajkot-Gujarat vs. M/S Backbone Projects Ltd., Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 567/RJT/2014[2011-12]Status: DisposedITAT Rajkot18 Oct 2023AY 2011-12

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

Section 132Section 132(4)Section 271A

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Smt. Annapurna Gupta, Accountant Member And

Backbone Projects Ltd., Ahmedabad vs. The Dy. Commr. Income Tax, Cen. Circle-II, Rajkot-Gujarat

In the result, the appeal filed by the Assessee in ITA No

ITA 535/RJT/2014[2011-12]Status: DisposedITAT Rajkot18 Oct 2023AY 2011-12

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

Section 132Section 132(4)Section 271A

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Smt. Annapurna Gupta, Accountant Member And

DCIT, Circle-1(1)(2), Surat vs. J B Syntex Pvt. Ltd, Surat

In the result, appeal filed by the Revenue is dismissed

ITA 140/SRT/2020[2011-12]Status: DisposedITAT Surat18 Oct 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.140/Srt/2020 Assessment Year: (2011-12) (Physical Hearing) The Dcit, Vs. J. B. Syntex Pvt. Ltd., Circle – 1(1)(2), B-25, Guj. Eco. Textile Park, Surat N. H. No.8, Palsana, Surat – 394315. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcj9389D (Appellant) (Respondent) Shri Vinod Kumar, Sr. Dr Appellant By Shri Rasesh Shah, Ca Respondent By Date Of Hearing 17/08/2023 Date Of Pronouncement 18/10/2023

Section 142(1)Section 143(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

Sudeep Pandya L/H Lla Jayesh Pandeya, Chhindwara vs. Pr.Commissioner of Income Tax, Jabalpur

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

ITA 36/JAB/2022[2017-18]Status: DisposedITAT Jabalpur17 Oct 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudeep Pandya L/H, Vs. Pr.Cit, Smt.Ila Jayesh Centralrevenuebuilding, Pandya, Napier Town, 14-15 Patni Jabalpur-482002, Complex, Madhya Pradesh. Parasiya Road, Chhindwara-480001 Madhya Pradesh. Pan/Gir No. : Ahkpp7408G Appellant .. Respondent Assessee By : Shri G.N Purohit.Sr.Adv & Smt.Uma Parashar. Adv.Ar Respondent By : Shri Saad Kidwai.Cit-Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principal Commissioner Of Income Tax (Pr.Cit) Jabalpur Passed U/Sec 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: Sudeep Pandya L/H Ila Jayesh Pandya Jabalpur. 1 The Learned Pcit Has Erred In Law & On Facts Of The Case In Passing An Order Under Section 263 Against A Dead Person, The Notice Of Hearing Where Issued In The Name Of Deceased & Were Not Served On The Legal Here The Order Passed Under Section 263 Is Illegal Without Jurisdiction & Void Ab-Intio Same Should Be Placed Into Toto.

For Appellant: Shri G.N Purohit.Sr.Adv &For Respondent: Shri Saad Kidwai.CIT-DR
Section 10Section 133ASection 143(3)Section 263Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE

Sovna Chandak, Rourkela vs. Ward-2, Rourkela

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

ITA 266/CTK/2023[ASST YEAR 2015-16]Status: HeardITAT Cuttack17 Oct 2023

Bench: Before Shri George Mathan, Judicialassessment Year : 2015-16 Sovna Chandak, M/S. Sovna Chandak, M/S. Hathi Vs. Ito, Ward Ito, Ward-2, Rourkela Industries, Industries, Udit Uditngar, Rourkela. Pan/Gir No. Pan/Gir No.Aatpr 3275 M (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca M.R.Sahu, Ca Revenue By : Shri Charan Dass, : Shri Charan Dass, Sr Dr Date Of Hearing : 17/10 10/2023 Date Of Pronouncement : 17/10 : 17/10/2023 O R D E R This Is An Appeal Filed By The Assessee Aga This Is An Appeal Filed By The Assessee Against The Order Of The Ld Inst The Order Of The Ld Cit(A), Nfac, Delhi Cit(A), Nfac, Delhi Dated 19.6.2023 In Appeal No.Itba/Nfac/S/250/2023 Itba/Nfac/S/250/2023- 24/1053792553(1) 24/1053792553(1) For The Assessment Year 2015-16. 16. 2. Shri M.R.Sahu, Ca Appeared For The Shri M.R.Sahu, Ca Appeared For The Assessee & Shri Charan Dass, Assessee & Shri Charan Dass, Ld Sr Dr Appeared For The Revenue. Ld Sr Dr Appeared For The Revenue.

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri Charan Dass
Section 10(38)Section 127Section 143(2)Section 292B

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC