Section 153B of the Income Tax Act

The decision most relied on for Section 153B is ACIT v. Sirajuddin& Co. (150 Taxmann.com 146), cited in 288 of the 671 judgments on BharatTax that turn on this section.

Leading authorities on Section 153B

ACIT v. Sirajuddin& Co.
150 Taxmann.com 146 · 2023 · High Court
288
citing judgments

Assessment orders are bad in law if they are passed without valid approval from the Additional Commissioner under Section 153D, or if such approval is granted mechanically without application of mind.

Shreelekha Damani v. DCIT
173 TTJ 332 · 2015 · ITAT
236
citing judgments

Approval granted by a superior authority under Section 153D in a mechanical or perfunctory manner, without proper application of mind, lacks legal sanctity and renders the subsequent assessment order null and void.

PCIT v. Sreelekha Damani
307 CTR 218 · 2019 · High Court
208
citing judgments

The validity of approval is a fundamental issue that can be raised at any time, and the Tribunal has jurisdiction to hear such issues even if they did not originate from the orders of the CIT(A).

Rajesh Kumar v. DCIT
287 ITR 91 · 2006 · Supreme Court
121
citing judgments

When a statutory authority takes action that can lead to civil or adverse consequences for an individual, the principles of natural justice, particularly the right to be heard (audi alteram partem), must be implicitly followed, even if the relevant statute does not expressly provide for it.

Builders’ Association Of India v. Union Of India
2 SCC 645 · 1989 · Reported
113
citing judgments
Sahara India (Firm,) Lucknow v. Commissioner of Income Tax
14 SCC 151 · 2008 · Reported
106
citing judgments

This case establishes principles for determining the validity of a special audit direction issued under Section 142(2A) and its impact on the extended period of limitation under Section 153(3) Explanation 1(iii), often considered in the context of natural justice.

Ramaiah Reddy v. ACIT
339 ITR 210 · 2011 · High Court
104
citing judgments

A search is considered complete once the search party leaves the premises with the seized material. A restraint order under section 132(3) can only be passed if there's a practical difficulty in seizing the material.

Pr.CIT v. Anuj Bansal
165 Taxmann.com 3 · 2024 · Supreme Court
83
citing judgments

Approval for assessments under Section 153D must demonstrate application of mind to the facts of the case and be obtained separately for each assessment year.

VLS Finance Limited & Another v. Commissioner of Income Tax & Another
12 SCC 32 · 2016 · Reported
77
citing judgments

Transaction charges paid to a stock exchange are for providing a facility and not fees for technical services, thus no tax deduction is required under Section 194J.

L/H Mrs. Ranjana Katyal v. DCIT
308 ITR 168 · 2009 · High Court
64
citing judgments

A reference for assessment years preceding the commencement of a search protocol is invalid, and no extended limitation period can be applied.

Judgments on Section 153B

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3624/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Jun 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3623/DEL/2016[2008-09]Status: DisposedITAT Delhi12 Jun 2024AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

ACIT, New Delhi vs. Sh. Rajinder Kumar, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3368/DEL/2016[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

Credo Assets Private Limited, Punjab vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh

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

ITA 185/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh01 May 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132Section 142ASection 153ASection 153BSection 69ASection 69B

Credo Assets Private Limited, Chandigarh vs. Dy. Commissioner of Income Tax, Central Circle-1, Chandigarh

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

ITA 184/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 May 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 127Section 132Section 142ASection 153ASection 153BSection 69ASection 69B

Siddharth Totuka S/O Late Shri Anil Totuka vs. Assistant Commissioner of Income Tax

CW/13424/2021HC Rajasthan18 Apr 2024
Section 147Section 148Section 153Section 153ASection 153BSection 153C

Shri Atul Hiralal Shah, Ahmedabad vs. The DCIT, Central Circle-1(2), Ahmedabad

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

ITA 200/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita No. 200/Ahd/2021 धििाधरणवरध/Asstt. Year: 2012-2013 Atul Hiralal Shah, D.C.I.T, 8, Amrashirish Bungalows, Vs. Central Circle-1(2), Near Prahladnagar Garden, Ahmedabad. Prahladnagar, Ahmedabad-380015. Pan: Aljps4966M

For Appellant: Written SubmissionFor Respondent: Dr. Darsi Suman Ratnam, CIT. DR
Section 132Section 143(3)Section 153ASection 153BSection 263

Renault India Private Limited, Chennai vs. ACIT, Circle-1, Chennai

In the result, appeals filed by the assessee for both assessment years are allowed

ITTPA 11/CHNY/2023[2018-19]Status: DisposedITAT Chennai13 Mar 2024AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleit (Tp) A Nos.10 & 11/Chny/2023 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 V. M/S.Renault India Pvt. Ltd., The Asst. Commissioner Of – Plot No.8, Income Tax, Willow Square, 9 & 10, Circle-I, Ltu, Thiru Vi Ka Industrial Estate, Chennai. Guindy, Chennai-600 032. [Pan: Aadcr 2042 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Shri Sriram Seshadri, Ca : ""यथ" क" ओर से /Respondent By Ms. Ann Marry Baby, Cit : सुनवाईक"तारीख/Date Of Hearing 12.03.2024 घोषणाक"तारीख /Date Of : 13.03.2024 Pronouncement

Section 143(3)Section 144Section 144C(13)Section 144C(5)

Renault India Private Limited, Chennai vs. ACIT, Circle-1, Chennai

In the result, appeals filed by the assessee for both assessment years are allowed

ITTPA 10/CHNY/2023[2017-18]Status: DisposedITAT Chennai13 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleit (Tp) A Nos.10 & 11/Chny/2023 िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19 V. M/S.Renault India Pvt. Ltd., The Asst. Commissioner Of – Plot No.8, Income Tax, Willow Square, 9 & 10, Circle-I, Ltu, Thiru Vi Ka Industrial Estate, Chennai. Guindy, Chennai-600 032. [Pan: Aadcr 2042 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Shri Sriram Seshadri, Ca : ""यथ" क" ओर से /Respondent By Ms. Ann Marry Baby, Cit : सुनवाईक"तारीख/Date Of Hearing 12.03.2024 घोषणाक"तारीख /Date Of : 13.03.2024 Pronouncement

Section 143(3)Section 144Section 144C(13)Section 144C(5)

Singla Builders and Promoters Limited, Chandigarh vs. Dy. Commissioner of Income, Central Circle-1 Tax, Chandigarh

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 183/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh11 Mar 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Smt. Kusum Bansal, CIT, D.R
Section 127Section 132Section 142ASection 153ASection 153BSection 69ASection 69B

Ksj Infrastructure Private Limited, Kolkata vs. Deputy Commissioner of Income Tax, Chennai

ITA 1110/CHNY/2023[2010-11]Status: DisposedITAT Chennai06 Mar 2024AY 2010-11

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकर अपील सं./Ita No.: 1110/Chny/2023 िनधा"रण वष" / Assessment Year: 2010-11 M/S. Ksj Infrastructure The Deputy Commissioner Of Pvt. Ltd., V. Income Tax, 2Nd Floor, Grant Lane, Room Central Circle -1(1), No. 218, Kolkata – 700 012. Chennai – 600 0034. [Pan:Aadcc-5913-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. B. Rama Krishnan, Fca & Shri. Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 10.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 06.03.2024 आदेश /O R D E R

For Appellant: Shri. B. Rama Krishnan, FCA and Shri. Shrenik Chordia, CAFor Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 132Section 143(3)Section 153ASection 153B(1)Section 153CSection 234BSection 68

Basudev Banik, Bengal Enamal vs. PCIT-5, Kol, Kolkata

In the result, appeals of the assessee are allowed

ITA 1035/KOL/2023[2017-18]Status: DisposedITAT Kolkata19 Dec 2023AY 2017-18

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 1029 To 1035/Kol/2023 Assessment Year: 2011-12 To 2017-18 Basudev Banik Pcit -5, Kolkata 2, Ghosh Para Road, Palta Vs P.O.: Bengal Enamel 24 Pargana (N) Pin:- 743122 [Pan: Aakpy3403B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Miraj D. Shah, A/R Revenue By : Shri S. Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 14/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 19/12/2023 आदेश/O R D E R Per Bench : The Above Captioned Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Principal Commissioner Of Income Tax, Kolkata-5, (Hereinafter The “Ld. Pr. Cit”), Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Years 2011-12 To 2017-18. 2. The Registry Has Pointed Out That There Is A Delay Of 493 Days In Filing The Present Appeals By The Assessee. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Placed On Record Explaining The Reasons. The Same Is Extracted For Ready Reference:- “I Basudev Banik, Son Of Kartick Chandra Banik Of 2. Ghosh Para Road, Palta, Po: Bengal Enamel. Dist. 24. Parganas (N). Pin: 743122, By Occupation Business, Having Pan No.Ahipb4753G , Do Hereby Solemnly Declare & Affirm As Follows: 1. That I Am Carrying On Trading Business Of Two Wheeler Motor Vehicle Under The Name & Style M/S. Banik Motors.

For Appellant: Shri Miraj D. Shah, A/RFor Respondent: Shri S. Datta, CIT, D/R
Section 132Section 132ASection 144Section 153(1)Section 153ASection 153BSection 263

Basudev Banik, Bengal Enamel vs. PCIT-5, Kol, Kolkata

In the result, appeals of the assessee are allowed

ITA 1034/KOL/2023[2016-17]Status: DisposedITAT Kolkata19 Dec 2023AY 2016-17

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 1029 To 1035/Kol/2023 Assessment Year: 2011-12 To 2017-18 Basudev Banik Pcit -5, Kolkata 2, Ghosh Para Road, Palta Vs P.O.: Bengal Enamel 24 Pargana (N) Pin:- 743122 [Pan: Aakpy3403B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Miraj D. Shah, A/R Revenue By : Shri S. Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 14/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 19/12/2023 आदेश/O R D E R Per Bench : The Above Captioned Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Principal Commissioner Of Income Tax, Kolkata-5, (Hereinafter The “Ld. Pr. Cit”), Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Years 2011-12 To 2017-18. 2. The Registry Has Pointed Out That There Is A Delay Of 493 Days In Filing The Present Appeals By The Assessee. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Placed On Record Explaining The Reasons. The Same Is Extracted For Ready Reference:- “I Basudev Banik, Son Of Kartick Chandra Banik Of 2. Ghosh Para Road, Palta, Po: Bengal Enamel. Dist. 24. Parganas (N). Pin: 743122, By Occupation Business, Having Pan No.Ahipb4753G , Do Hereby Solemnly Declare & Affirm As Follows: 1. That I Am Carrying On Trading Business Of Two Wheeler Motor Vehicle Under The Name & Style M/S. Banik Motors.

For Appellant: Shri Miraj D. Shah, A/RFor Respondent: Shri S. Datta, CIT, D/R
Section 132Section 132ASection 144Section 153(1)Section 153ASection 153BSection 263

Basudev Banik, Bengal Enamel vs. PCIT-5, Kol, Kolkata

In the result, appeals of the assessee are allowed

ITA 1033/KOL/2023[2015-16]Status: DisposedITAT Kolkata19 Dec 2023AY 2015-16

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 1029 To 1035/Kol/2023 Assessment Year: 2011-12 To 2017-18 Basudev Banik Pcit -5, Kolkata 2, Ghosh Para Road, Palta Vs P.O.: Bengal Enamel 24 Pargana (N) Pin:- 743122 [Pan: Aakpy3403B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Miraj D. Shah, A/R Revenue By : Shri S. Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 14/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 19/12/2023 आदेश/O R D E R Per Bench : The Above Captioned Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Principal Commissioner Of Income Tax, Kolkata-5, (Hereinafter The “Ld. Pr. Cit”), Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Years 2011-12 To 2017-18. 2. The Registry Has Pointed Out That There Is A Delay Of 493 Days In Filing The Present Appeals By The Assessee. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Placed On Record Explaining The Reasons. The Same Is Extracted For Ready Reference:- “I Basudev Banik, Son Of Kartick Chandra Banik Of 2. Ghosh Para Road, Palta, Po: Bengal Enamel. Dist. 24. Parganas (N). Pin: 743122, By Occupation Business, Having Pan No.Ahipb4753G , Do Hereby Solemnly Declare & Affirm As Follows: 1. That I Am Carrying On Trading Business Of Two Wheeler Motor Vehicle Under The Name & Style M/S. Banik Motors.

For Appellant: Shri Miraj D. Shah, A/RFor Respondent: Shri S. Datta, CIT, D/R
Section 132Section 132ASection 144Section 153(1)Section 153ASection 153BSection 263

Basudev Banik, Bengal Enamel vs. PCIT-5, Kolkata.

In the result, appeals of the assessee are allowed

ITA 1032/KOL/2023[2014-15]Status: DisposedITAT Kolkata19 Dec 2023AY 2014-15

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 1029 To 1035/Kol/2023 Assessment Year: 2011-12 To 2017-18 Basudev Banik Pcit -5, Kolkata 2, Ghosh Para Road, Palta Vs P.O.: Bengal Enamel 24 Pargana (N) Pin:- 743122 [Pan: Aakpy3403B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Miraj D. Shah, A/R Revenue By : Shri S. Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 14/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 19/12/2023 आदेश/O R D E R Per Bench : The Above Captioned Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Principal Commissioner Of Income Tax, Kolkata-5, (Hereinafter The “Ld. Pr. Cit”), Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Years 2011-12 To 2017-18. 2. The Registry Has Pointed Out That There Is A Delay Of 493 Days In Filing The Present Appeals By The Assessee. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Placed On Record Explaining The Reasons. The Same Is Extracted For Ready Reference:- “I Basudev Banik, Son Of Kartick Chandra Banik Of 2. Ghosh Para Road, Palta, Po: Bengal Enamel. Dist. 24. Parganas (N). Pin: 743122, By Occupation Business, Having Pan No.Ahipb4753G , Do Hereby Solemnly Declare & Affirm As Follows: 1. That I Am Carrying On Trading Business Of Two Wheeler Motor Vehicle Under The Name & Style M/S. Banik Motors.

For Appellant: Shri Miraj D. Shah, A/RFor Respondent: Shri S. Datta, CIT, D/R
Section 132Section 132ASection 144Section 153(1)Section 153ASection 153BSection 263

Basudev Banik, Bengal Enamel vs. PCIT-5, Kolkata.

In the result, appeals of the assessee are allowed

ITA 1031/KOL/2023[2013-14]Status: DisposedITAT Kolkata19 Dec 2023AY 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 1029 To 1035/Kol/2023 Assessment Year: 2011-12 To 2017-18 Basudev Banik Pcit -5, Kolkata 2, Ghosh Para Road, Palta Vs P.O.: Bengal Enamel 24 Pargana (N) Pin:- 743122 [Pan: Aakpy3403B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Miraj D. Shah, A/R Revenue By : Shri S. Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 14/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 19/12/2023 आदेश/O R D E R Per Bench : The Above Captioned Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Principal Commissioner Of Income Tax, Kolkata-5, (Hereinafter The “Ld. Pr. Cit”), Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Years 2011-12 To 2017-18. 2. The Registry Has Pointed Out That There Is A Delay Of 493 Days In Filing The Present Appeals By The Assessee. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Placed On Record Explaining The Reasons. The Same Is Extracted For Ready Reference:- “I Basudev Banik, Son Of Kartick Chandra Banik Of 2. Ghosh Para Road, Palta, Po: Bengal Enamel. Dist. 24. Parganas (N). Pin: 743122, By Occupation Business, Having Pan No.Ahipb4753G , Do Hereby Solemnly Declare & Affirm As Follows: 1. That I Am Carrying On Trading Business Of Two Wheeler Motor Vehicle Under The Name & Style M/S. Banik Motors.

For Appellant: Shri Miraj D. Shah, A/RFor Respondent: Shri S. Datta, CIT, D/R
Section 132Section 132ASection 144Section 153(1)Section 153ASection 153BSection 263

Basudev Banik, Bengal Enamel vs. PCIT-5, Kol, Kolkata

In the result, appeals of the assessee are allowed

ITA 1030/KOL/2023[743122]Status: DisposedITAT Kolkata19 Dec 2023

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 1029 To 1035/Kol/2023 Assessment Year: 2011-12 To 2017-18 Basudev Banik Pcit -5, Kolkata 2, Ghosh Para Road, Palta Vs P.O.: Bengal Enamel 24 Pargana (N) Pin:- 743122 [Pan: Aakpy3403B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Miraj D. Shah, A/R Revenue By : Shri S. Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 14/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 19/12/2023 आदेश/O R D E R Per Bench : The Above Captioned Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Principal Commissioner Of Income Tax, Kolkata-5, (Hereinafter The “Ld. Pr. Cit”), Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Years 2011-12 To 2017-18. 2. The Registry Has Pointed Out That There Is A Delay Of 493 Days In Filing The Present Appeals By The Assessee. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Placed On Record Explaining The Reasons. The Same Is Extracted For Ready Reference:- “I Basudev Banik, Son Of Kartick Chandra Banik Of 2. Ghosh Para Road, Palta, Po: Bengal Enamel. Dist. 24. Parganas (N). Pin: 743122, By Occupation Business, Having Pan No.Ahipb4753G , Do Hereby Solemnly Declare & Affirm As Follows: 1. That I Am Carrying On Trading Business Of Two Wheeler Motor Vehicle Under The Name & Style M/S. Banik Motors.

For Appellant: Shri Miraj D. Shah, A/RFor Respondent: Shri S. Datta, CIT, D/R
Section 132Section 132ASection 144Section 153(1)Section 153ASection 153BSection 263

Basudev Banik, Bengal Enamel vs. PCIT-5, Kol, Kolkata

In the result, appeals of the assessee are allowed

ITA 1029/KOL/2023[2011-12]Status: DisposedITAT Kolkata19 Dec 2023AY 2011-12

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 1029 To 1035/Kol/2023 Assessment Year: 2011-12 To 2017-18 Basudev Banik Pcit -5, Kolkata 2, Ghosh Para Road, Palta Vs P.O.: Bengal Enamel 24 Pargana (N) Pin:- 743122 [Pan: Aakpy3403B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Miraj D. Shah, A/R Revenue By : Shri S. Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 14/12/2023 घोषणा क" तारीख /Date Of Pronouncement: 19/12/2023 आदेश/O R D E R Per Bench : The Above Captioned Appeals Are Directed At The Instance Of The Assessee Against The Separate But Identical Orders Of The Principal Commissioner Of Income Tax, Kolkata-5, (Hereinafter The “Ld. Pr. Cit”), Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Years 2011-12 To 2017-18. 2. The Registry Has Pointed Out That There Is A Delay Of 493 Days In Filing The Present Appeals By The Assessee. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Placed On Record Explaining The Reasons. The Same Is Extracted For Ready Reference:- “I Basudev Banik, Son Of Kartick Chandra Banik Of 2. Ghosh Para Road, Palta, Po: Bengal Enamel. Dist. 24. Parganas (N). Pin: 743122, By Occupation Business, Having Pan No.Ahipb4753G , Do Hereby Solemnly Declare & Affirm As Follows: 1. That I Am Carrying On Trading Business Of Two Wheeler Motor Vehicle Under The Name & Style M/S. Banik Motors.

For Appellant: Shri Miraj D. Shah, A/RFor Respondent: Shri S. Datta, CIT, D/R
Section 132Section 132ASection 144Section 153(1)Section 153ASection 153BSection 263

Poonam Mohta, Kolkata vs. ACIT, Central Cir 1(1), Kolkata

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

ITSSA 156/KOL/2023[2015-16]Status: DisposedITAT Kolkata29 Nov 2023AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma] It(Ss)A No. 156/Kol/2023 Assessment Year : 2015-16 Poonam Mohta Vs Acit, Central Circle-1(1), . Kolkata Pan: Aezpm 1243 A Appellant Respondent Date Of Hearing 21.11.2023 Date Of Pronouncement 29.11.2023 For The Assessee Shri P.K. Sanghai, Ar For The Revenue Shri Abhijit Kundu, Cit Order Per Sonjoy Sarma, Jm: This Is An Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short ‘A.Y.’) 2015-16 Is Directed Against The Order Of Ld. Cit(A)-20, Kolkata Dated 31.07.2023 Which Is Arising Out Of The Assessment Order Passed U/S 143(3) R.W.S. 153B Of The Income Tax Act, 1961(In Short ‘The Act’) Dated 30.12.2016. The Assessee Has Raised The Following Grounds Of Appeal:

Section 132(1)Section 142(1)Section 143(3)Section 14ASection 2Section 250Section 80Section 80DSection 80T

Ritu Road Lines, Jodhpur vs. DCIT, Central Circle-02, Jodhpur

Appeal of the assessee is Partly Allowed

ITA 34/JODH/2023[2018-19]Status: DisposedITAT Jodhpur08 Nov 2023AY 2018-19

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.34/Jodh/2023 िनधा"रण वष" / Assessment Year : 2018-19 Ritu Road Lines, The Dcit, Plot No.12-14, Nakoda V Central Circle-2, Jodhpur. Industrial Area, Basni, S Jodhpur – 342001. Pan: Aaafr9440D Appellant/ Assessee Respondent/ Revenue Assessee By Shri Amit Kothari – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 16/08/2023 Date Of Pronouncement 08/11/2023

Section 115BSection 132Section 139Section 143(3)Section 234BSection 250Section 270A(1)