Section 269UA of the Income Tax Act

25 judgments on BharatTax turn on Section 269UA.

Judgments on Section 269UA

Shri Shanthilal Movji Bhai, Chennai vs. ITO, Corporate Ward - 6 (4), Chennai

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

ITA 1346/CHNY/2019[2012-13]Status: DisposedITAT Chennai24 Nov 2021AY 2012-13

Bench: Shri V. Durga Raoआयकर अपील सं./Ita Nos.1344, 1345 & 1346/Chny/2019 िनधा"रण वष" /Assessment Years: 2009-10, 2010-11 & 2011-12

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. P. Sajit Kumar, JCIT
Section 22Section 23Section 27

Shri Shanthilal Movji Bhai, Chennai vs. ITO, Corporate Ward - 6 (4), Chennai

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

ITA 1344/CHNY/2019[2009-10]Status: DisposedITAT Chennai24 Nov 2021AY 2009-10

Bench: Shri V. Durga Raoआयकर अपील सं./Ita Nos.1344, 1345 & 1346/Chny/2019 िनधा"रण वष" /Assessment Years: 2009-10, 2010-11 & 2011-12

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Mr. P. Sajit Kumar, JCIT
Section 22Section 23Section 27

Shri Shanthilal Movji Bhai, Chennai vs. ITO, Corporate Ward - 6 (4), Chennai

The appeal stand partly allowed

ITA 2270/CHNY/2019[2016-17]Status: DisposedITAT Chennai03 Nov 2021AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita Nos.2267 To 2270/Chny/2019 (िनधा"रण वष" / Assessment Years: 2011-12, 2014-15 To 2016-17) Shri Shanthilal Movji Bhai Thakker The Income Tax Officer, बनाम/ 88/A, Dr.Allagappa Road, Corporate Ward-6(4), Vs. Purasawalkam, Chennai-600 084. Chennai. थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacpt-9083-C (अपीलाथ-/Appellant) : (01थ- / Respondent) अपीलाथ-कीओरसे/ Appellant By : Shri D.Anand- Advocate 01थ-कीओरसे/Respondent By : Shri G.Johnson – Ld. Addl. Cit सुनवाईकीतारीख/ : 12/10/2021 Date Of Hearing घोषणाकीतारीख / : 03/11/2021 Date Of Pronouncement

For Appellant: Shri D.Anand- AdvocateFor Respondent: Shri G.Johnson – Ld. Addl. CIT
Section 143(3)Section 14ASection 269USection 27Section 36(1)(iii)

Shri Shanthilal Movji Bhai, Chennai vs. ITO, Corporate Ward - 6 (4), Chennai

The appeal stand partly allowed

ITA 2269/CHNY/2019[2015-16]Status: DisposedITAT Chennai03 Nov 2021AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita Nos.2267 To 2270/Chny/2019 (िनधा"रण वष" / Assessment Years: 2011-12, 2014-15 To 2016-17) Shri Shanthilal Movji Bhai Thakker The Income Tax Officer, बनाम/ 88/A, Dr.Allagappa Road, Corporate Ward-6(4), Vs. Purasawalkam, Chennai-600 084. Chennai. थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacpt-9083-C (अपीलाथ-/Appellant) : (01थ- / Respondent) अपीलाथ-कीओरसे/ Appellant By : Shri D.Anand- Advocate 01थ-कीओरसे/Respondent By : Shri G.Johnson – Ld. Addl. Cit सुनवाईकीतारीख/ : 12/10/2021 Date Of Hearing घोषणाकीतारीख / : 03/11/2021 Date Of Pronouncement

For Appellant: Shri D.Anand- AdvocateFor Respondent: Shri G.Johnson – Ld. Addl. CIT
Section 143(3)Section 14ASection 269USection 27Section 36(1)(iii)

Shri Shanthilal Movji Bhai, Chennai vs. ITO, Corporate Ward - 6 (4), Chennai

The appeal stand partly allowed

ITA 2268/CHNY/2019[2014-15]Status: DisposedITAT Chennai03 Nov 2021AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita Nos.2267 To 2270/Chny/2019 (िनधा"रण वष" / Assessment Years: 2011-12, 2014-15 To 2016-17) Shri Shanthilal Movji Bhai Thakker The Income Tax Officer, बनाम/ 88/A, Dr.Allagappa Road, Corporate Ward-6(4), Vs. Purasawalkam, Chennai-600 084. Chennai. थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacpt-9083-C (अपीलाथ-/Appellant) : (01थ- / Respondent) अपीलाथ-कीओरसे/ Appellant By : Shri D.Anand- Advocate 01थ-कीओरसे/Respondent By : Shri G.Johnson – Ld. Addl. Cit सुनवाईकीतारीख/ : 12/10/2021 Date Of Hearing घोषणाकीतारीख / : 03/11/2021 Date Of Pronouncement

For Appellant: Shri D.Anand- AdvocateFor Respondent: Shri G.Johnson – Ld. Addl. CIT
Section 143(3)Section 14ASection 269USection 27Section 36(1)(iii)

ACIT, Central Circle- 26, New Delhi vs. Ashok Kumar, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 6105/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6105/Del/2017: Asstt. Year: 2009-10 Acit, Vs Ashok Kumar, Central Circle-26, 13, Ashoka Avenue, Dlf Farms, New Delhi-110055 Chattarpur, New Delhi-110074 (Appellantt (Respondent) Pan No. Aaepc1877D

For Appellant: NoneFor Respondent: Sh. Satpal Gulati, Sr. DR
Section 132Section 132(4)Section 132ASection 153Section 153A

Smt. Sowmya Sathyan, Mysuru vs. Income Tax Officer, Ward - 1(4), Mysuru

In the result, the appeal of the assessee is allowed

ITA 1224/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Dec 2020AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

Section 14BSection 234Section 56(2)(vii)

Ramesh Chander Bhasin, New Delhi vs. ITO Ward - 53(5), New Delhi

ITA 161/DEL/2020[2014-15]Status: DisposedITAT Delhi13 Aug 2020AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, C.AFor Respondent: Shri Jagdish Singh Dahiya, Sr. D.R
Section 54ESection 54F

Bralso Metal Industries P.Ltd, Mumbai vs. DCIT 6(1)(2), Mumbai

In the result, appeal filed by the assessee for assessment year 2012-

ITA 7331/MUM/2016[2012-13]Status: DisposedITAT Mumbai03 Feb 2020AY 2012-13

Bench: Shri Waseem Ahmed (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 Bralco Metal Industries Pvt. Ltd., The Dy. Cit Gupta Mills Estate, Reay Road, Circle 6(1)(2), Mumbai - 400010 5Th Floor, Aayakar Bhavan, Pan : Aaccb7849P Vs. M.K. Road, Mumbai - 400020 (Appellant) (Respondent) Assessee By : Shri R.C. Jain (Ar) Revenue By : Ms. Kavita P. Kaushik (Dr) Date Of Hearing: 04/11/2019 Date Of Pronouncement: 03 /02/2020

For Appellant: Shri R.C. Jain (AR)For Respondent: Ms. Kavita P. Kaushik (DR)
Section 143Section 23Section 234CSection 27

Machinery & Spares, Mumbai vs. Asst CIT 23(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 4470/MUM/2016[2012-13]Status: DisposedITAT Mumbai31 May 2018AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri M.V. Rajguru
Section 22Section 24bSection 27

Shell India Markets P.Ltd, Mumbai vs. DCIT Large Taxpayer Unit, Mumbai

In the result, appeal filed by the revenue is partly allowed, for

ITA 1743/MUM/2012[2006-07]Status: DisposedITAT Mumbai13 Apr 2018AY 2006-07

Bench: Shri Saktijit Dey() & Shri G Manjunatha ()

Section 143(2)Section 143(3)

ITO, W-4, Panchkula vs. Mrs. Sunita, Panchkula

In the result, the appeal of the Revenue is dismissed

ITA 1359/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh27 Mar 2018AY 2008-09

Bench: Smt. Diva Singh & Shri B.R.R. Kumarassessment Year: 2008-09

For Appellant: Sh. Raj BishnoiFor Respondent: Sh. Manjit Singh
Section 2(47)Section 2(47)(ii)Section 2(47)(v)Section 269USection 53A

M/S Ram Krishan Associate P.Lt vs. Commissioner of Income Tax

ITA/732/2005HC Delhi31 Jan 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 22Section 260A

M/S Ram Krishan Associate P.Lt vs. Commissioner of Income Tax

ITA/735/2005HC Delhi31 Jan 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 22Section 260A

M/S Ram Krishan Associates P.L vs. Commissioner of Income Tax

ITA/731/2005HC Delhi31 Jan 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 22Section 260A

M/S Ram Krishan Associates vs. Commissioner of Income Tax

ITA-735/2005HC Delhi31 Jan 2018
Section 22Section 260A

M/S Ram Krishan Associates vs. Commissioner of Income Tax

ITA-732/2005HC Delhi31 Jan 2018
Section 22Section 260A

M/S Ram Krishan Associates vs. Commissioner of Income Tax

ITA-731/2005HC Delhi31 Jan 2018
Section 22Section 260A

Pr.Commissioner of Income -Tax -1 Chd vs. Smt Mukhtiar Kaur M, L, A Flat No 1 Oppst Punjab Bhawan Sec 22 C Chd

The appeals are allowed

ITA/352/2017HC Punjab & Haryana14 Nov 2017
Section 2(47)Section 2(47)(ii)Section 2(47)(v)Section 260ASection 269USection 53A

Popular Brass P.Ltd, Mumbai vs. ITO 13(1)(4)

In the result, both the appeals filed by the assessee are allowed

ITA 4362/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Sept 2017AY 2012-13

Bench: Shri B.R. Baskaran (Am)

Section 27