OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

survey proceedings u/s 133A of the Act carried out on 19.02.2021 in the case of the appellant, statement of the appellant Dr. Om Prakash Bissu was recorded wherein, in response to question no. 25 & 26, he admitted that construction of hospital building was being carried out during the year under consideration. Since the appellant failed to submit the bills & vouchers

G. VENKATA KRISHNA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals of the assessees for the Assessment Years 2010-

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

133A was conducted in the business premises of the assessee and consequent to the survey conducted, the AO reopened the assessment by issue of notice u/s 148 and completed the assessment u/s 143(3) on total income of Rs.4,50,000/-. Subsequently, the Ld.Pr.CIT has taken up the case for revision u/s 263. The Ld.Pr.CIT has raised the issue firstly

M/S. SRI VIJAYALAKSHMI STATIONERY & FANCY MART,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals of the assessees for the Assessment Years 2010-

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

133A was conducted in the business premises of the assessee and consequent to the survey conducted, the AO reopened the assessment by issue of notice u/s 148 and completed the assessment u/s 143(3) on total income of Rs.4,50,000/-. Subsequently, the Ld.Pr.CIT has taken up the case for revision u/s 263. The Ld.Pr.CIT has raised the issue firstly

G. VENKATA KRISHNA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals of the assessees for the Assessment Years 2010-

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

133A was conducted in the business premises of the assessee and consequent to the survey conducted, the AO reopened the assessment by issue of notice u/s 148 and completed the assessment u/s 143(3) on total income of Rs.4,50,000/-. Subsequently, the Ld.Pr.CIT has taken up the case for revision u/s 263. The Ld.Pr.CIT has raised the issue firstly

M/S. SRI VIJAYALAKSHMI STATIONERY & FANCY MART,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals of the assessees for the Assessment Years 2010-

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

133A was conducted in the business premises of the assessee and consequent to the survey conducted, the AO reopened the assessment by issue of notice u/s 148 and completed the assessment u/s 143(3) on total income of Rs.4,50,000/-. Subsequently, the Ld.Pr.CIT has taken up the case for revision u/s 263. The Ld.Pr.CIT has raised the issue firstly

G. VENKATA KRISHNA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals of the assessees for the Assessment Years 2010-

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

133A was conducted in the business premises of the assessee and consequent to the survey conducted, the AO reopened the assessment by issue of notice u/s 148 and completed the assessment u/s 143(3) on total income of Rs.4,50,000/-. Subsequently, the Ld.Pr.CIT has taken up the case for revision u/s 263. The Ld.Pr.CIT has raised the issue firstly

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

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

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

house property as received by the appellant on account of rent from Hewett Road Property and property situated at Katra, Allahabad, treating the same as business income which is against the evidence on record filed by the appellant. 8. Because in case of treating the rental income as business income of the applicant the authority's below were bound

SH. DIDAR SINGH S/O SH. PREM SINGH,KAPURTHALA vs. THE DY. COMMISSIONER OF INCOME TAX, KAPURTHALA

In the result, the assessee succeeds

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.542(Asr)/2016 Assessment Year:2008-09

house property, work contract and interest. A survey u/s. 133A of the Income Tax Act, 1961 (‘the Act’ hereinafter) at the premises

M/S SHANKAR RICE & GENERAL MILLS ,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE, MOGA

In the result, the appeal of the assessee is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

house property, profits and gains of business or profession, or capital gains, nor is it income from "other sources" because the provisions of sections 69.69A, 69B and 69C meat unexplained investment, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been

SHREE SAMARTH SWITCHGEAR AND TRANSMISSION PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR, JAMNAGAR

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

House, Plot No.25/1 Vs. Joiser Park Estate B/H. Atul Petrol Pump Jamnagar 361 001. GojijyaBhikhubhai and Others ITA No.609, 610 and 612/RJT/2024 (AY :2018-19) 2 PAN : AIQPG 1300 B (अपीलाथ"/Appellant) (""यथ"/Respondent) : "नधा"रतीक"ओरसे/Assessee by : Shri Mahesh Paun, ld.AR राज"वक"ओरसे/Revenue by : Shri Sanjay Punglia, ld.CIT-DR सुनवाईक"तार"ख/Date of Hearing : 06/03/2025

SHREE SAMARTH ELECTRICALS PVT LTD,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

House, Plot No.25/1 Vs. Joiser Park Estate B/H. Atul Petrol Pump Jamnagar 361 001. GojijyaBhikhubhai and Others ITA No.609, 610 and 612/RJT/2024 (AY :2018-19) 2 PAN : AIQPG 1300 B (अपीलाथ"/Appellant) (""यथ"/Respondent) : "नधा"रतीक"ओरसे/Assessee by : Shri Mahesh Paun, ld.AR राज"वक"ओरसे/Revenue by : Shri Sanjay Punglia, ld.CIT-DR सुनवाईक"तार"ख/Date of Hearing : 06/03/2025