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“Section 132(1)”

Section References (mined)Section 132Section 132(1)1,840 judgments

SHIMLA HILLS CONSTRUCTION,SHIMLA vs. DCIT, CENTRAL CIRCLE SHIMLA, SHIMLA

In the result, appeal is allowed

ITA 231/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh16 Mar 2026AY 2013-14

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 231/Chd/2025 िनधा"रण वष" / Assessment Year: 2013-14 Shimla Hills Construction, The Dcit, Village Kot, Po-Junga, Vs Central Circle, Tehsil & Distt. Shimla. Shimla. "ायी लेखा सं./Pan No: Absfs7322L अपीलाथ"/Appellant ""थ"/Respondent Assessee By : Shri Vishal Mohan, Sr. Advocate With Shri Besar Singh Verma, Advocate & Shri Aman Singhi, Ca Revenue By : Shri Abhishek Pal Garg, Cit Dr Date Of Hearing : 09.02.2026 Date Of Pronouncement : 16.03.2026

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Besar Singh Verma, Advocate &For Respondent: Shri Abhishek Pal Garg, CIT DR
Section 132(1)Section 139(1)Section 143(2)Section 143(3)Section 153A

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ,च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI

ABCI INFRASTRUCTURES PVT. LTD.,KOLKATA, WEST BENGAL vs. ACIT/DCIT, CENTRAL CIRCLE 1, GUWAHATI, GUWAHATI, ASSAM

In the result, both the appeals of the assessee are allowed

ITA 419/GTY/2025[2016-17]Status: DisposedITAT Guwahati13 Mar 2026AY 2016-17

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 132(1)Section 139(1)Section 153ASection 250Section 271(1)(c)Section 274

return of income under Section 139(1) of the Act on 17/10/2016 declaring income of ₹ 22,78,53,330/-. A search action under Section 132(1) of the Act was conducted on the assessee on 20/09/2019 followed by notice under Section 153A ... rival contentions and perused the material on record. It is undisputed fact as culling out of the records that a search action under Section 132(1) of the Act was conducted on the assessee on 20/09/2019 and thereafter the assessee filed return of income under Section 153A

ABCI INFRASTRUCTURES PVT. LTD.,KOLKATA, WEST BENGAL vs. ACIT/DCIT, CENTRAL CIRCLE 1, GUWAHATI, GUWAHATI, ASSAM

In the result, both the appeals of the assessee are allowed

ITA 418/GTY/2025[2015-16]Status: DisposedITAT Guwahati13 Mar 2026AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar

Section 132(1)Section 139(1)Section 153ASection 250Section 271(1)(c)Section 274

return of income under Section 139(1) of the Act on 17/10/2016 declaring income of ₹ 22,78,53,330/-. A search action under Section 132(1) of the Act was conducted on the assessee on 20/09/2019 followed by notice under Section 153A ... rival contentions and perused the material on record. It is undisputed fact as culling out of the records that a search action under Section 132(1) of the Act was conducted on the assessee on 20/09/2019 and thereafter the assessee filed return of income under Section 153A

ANIKET SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 939/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh13 Mar 2026AY 2016-17
For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal, C.A'sFor Respondent: Shri Manav Bansal, CIT, DR
Section 10(38)Section 132Section 132(4)Section 250(6)Section 68Section 69C

{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING

ANIKET SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

In the result, all the above appeals are allowed

ITA 1146/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh13 Mar 2026AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 939/Chd/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Shri Aniket Singal बनाम The DCIT 4, Amritashergil Marg, New Delhi- 110003 Central Circle-1 Chandigarh स्थायी लेखा सं./ PAN NO: CZCPS6126E अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1145/Chd/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Smt. Aarti Singal बनाम The DCIT 53, Jor Bagh, New Delhi-110003 Central Circle-1 Chandigarh स

For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal, C.A’sFor Respondent: Shri Manav Bansal, CIT, DR
Section 10(38)Section 132Section 132(4)Section 250(6)Section 68Section 69C

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING

AARTI SINGAL,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

In the result, all the above appeals are allowed

ITA 1145/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh13 Mar 2026AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 939/Chd/2025 निर्धारण वर्ष / Assessment Year : 2016-17 Shri Aniket Singal बनाम The DCIT Central Circle-1 Chandigarh 4, Amritashergil Marg, New Delhi- 110003 स्थायी लेखा सं./ PAN NO: CZCPS6126E अपीलार्थी/Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 1145/Chd/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Smt. Aarti Singal बनाम The DCIT Central Circle-1 Chandigarh 53, Jor Bagh, New Delhi-110003 स

For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal, C.A’sFor Respondent: Shri Manav Bansal, CIT, DR
Section 10(38)Section 132Section 132(4)Section 250(6)Section 68Section 69C

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING

MS. BESTECH HOSPITALITIES PVT. LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD

ITA 3796/DEL/2023[2011-12]Status: DisposedITAT Delhi13 Mar 2026AY 2011-12

Bench: Shri C.N. Prasad & Shri M. Balaganesh, Accontant Member Assessment Year 2011-12 Ms. Bestech Hospitalities Vs. Dcit Pvt. Ltd. Faridabad Unit No.5D, 5Th Floor, Aria, Signature Offices, Jw Marrior Hotel, New Delhi -110037 Pan No.Aaccb2540F Appellant Respondent Appellant Sh. R. S. Ahuja, Ca Sh. Push Deep Singh, Advocate Respondent Smt. Kranti, Cit Dr

Section 132Section 132(1)Section 153ASection 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

basis of the documents seized from the possession of Shri DP Sehgal during the course of search and seizure action under section 132(1) on 19.12.2014. The AO has also made a Page 9 of 33 Shri Vimal Todi ITA Nos. 188/Ind/2024 - AY 2012-13 reference in the said letter

DCIT, CC-2(3), KOLKATA, KOLKATA vs. DAILMER INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2922/KOL/2025[2022-23]Status: DisposedITAT Kolkata06 Mar 2026AY 2022-23

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 148Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A

DCIT, CC-2(3), KOLKATA, KOLKATA vs. DAILMER INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2921/KOL/2025[2020-21]Status: DisposedITAT Kolkata06 Mar 2026AY 2020-21

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 148Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A

INCOME TAX OFFICER, WARD-3(1), KOLKATA vs. A J CAST ALLOYS PRIVATE LIMITED, HOWRAH

Appeal of the Revenue is dismissed and ground as raised\nunder Rule 27 is allowed

ITA 1685/KOL/2024[2011-12]Status: DisposedITAT Kolkata06 Mar 2026AY 2011-12
Section 132(1)Section 133(6)Section 143(1)Section 147Section 148Section 250Section 69C

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA\nSHRI RAJESH KUMAR, ACCOUNTANT MEMBER\nPRADIP KUMAR CHOUBEY, JUDICIAL

SURESH KUMAR PODDAR,KOLKATA vs. I.T.O., WARD - 63(4), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 1542/KOL/2024[2011-2012]Status: DisposedITAT Kolkata06 Mar 2026AY 2011-2012

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 111ASection 132Section 132(1)Section 139(1)Section 144Section 147Section 148Section 153CSection 250Section 250o

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A

BIJAY KUMAR GARODIA,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(4),, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 2938/KOL/2025[2013-2014]Status: DisposedITAT Kolkata05 Mar 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132Section 132(1)Section 143(3)Section 250Section 271A

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. M/S SIDDHESHWARI VYAPAAR PRIVATE LIMITED, KOLKATA

The appeal of the Revenue is dismissed

ITA 2551/KOL/2025[2015-16]Status: DisposedITAT Kolkata26 Feb 2026AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri Soumitra ChoudhuryFor Respondent: Shri S.B. Chakraborthy, DR
Section 143(3)Section 148Section 148ASection 149(1)(b)Section 153CSection 69C

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), KOLKATA, KOLKATA vs. M/S SIDDHESHWARI VYAPAAR PRIVATE LIMITED, KOLKATA

The appeal of the Revenue is dismissed

ITA 2550/KOL/2025[2014-15]Status: DisposedITAT Kolkata26 Feb 2026AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: S/Shri Soumitra ChoudhuryFor Respondent: Shri S.B. Chakraborthy, DR
Section 143(3)Section 148Section 148ASection 149(1)(b)Section 153CSection 69C

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BRGD SPONGE & IRON PRIVATE LIMITED , KOLKATA

In the result, the appeal of the Revenue is dismissed and the appeal\nof the assessee is allowed

ITA 1966/KOL/2025[2016-17]Status: DisposedITAT Kolkata26 Feb 2026AY 2016-17
Section 115JSection 132(1)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 148ASection 68

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY

BRGD SPONGE & IRON PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

In the result, the appeal of the Revenue is dismissed and the appeal\nof the assessee is allowed

ITA 1403/KOL/2025[2016-2017]Status: DisposedITAT Kolkata26 Feb 2026AY 2016-2017
Section 115JSection 132(1)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 148ASection 68

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY

R K INFRALINK LLP,RAJKOT vs. ACIT, CC-1, RAJKOT , RAJKOT

In the result, ground No. 3 in Revenue`s appeal in ITA No

ITA 531/RJT/2024[2022-23]Status: DisposedITAT Rajkot24 Feb 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

Section 143(3)Section 147Section 148Section 250

आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

R K INFRALINK LLP,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJOKT

In the result, ground No. 3 in Revenue`s appeal in ITA No

ITA 530/RJT/2024[2021-22]Status: DisposedITAT Rajkot24 Feb 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

Section 143(3)Section 147Section 148Section 250

आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

R K INFRALINK LLP,RAJKOT vs. ACIT, CC-1, RAJKOT, RAJKOT

In the result, ground No. 3 in Revenue`s appeal in ITA No

ITA 529/RJT/2024[2020-21]Status: DisposedITAT Rajkot24 Feb 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 528/Rjt/2024 (िनधा"रणवष"/Assessment Year: (2019-20) M/S. R K Infralink Llp The Dcit, Cc-1, R K Empire, Nr. Mavdi Circle, Vs. Aayakar Bhavan, Amruta Estate, M Rajkot 360001 G Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaxfr9975L (अपीलाथ"/Assessee) (""थ"/Respondent)

Section 143(3)Section 147Section 148Section 250

आयकर अपीलीय अिधकरण, राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

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