Section 34(4) of the Income Tax Act

39 judgments on BharatTax turn on Section 34(4).

Judgments on Section 34(4)

SHRI TARIQ AHMAD DAR,ANANTNAG vs. INCOME TAX OFFICER WARD, UDHAMPUR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 422/ASR/2025[2017-18]Status: DisposedITAT Amritsar12 Mar 2026AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Mohd. Iqbal Untoo, C.A
Section 142(1)Section 144Section 210Section 249(4)(b)Section 250Section 69A

KANHAIYA LAL HARI NARAYAN,NEEM KA THANA vs. INCOME TAX OFFICER, WARD NEEM KA THANA, NEEM KA THANA

The appeal of the assessee is allowed in above terms

ITA 1034/JPR/2025[2013-14]Status: DisposedITAT Jaipur31 Dec 2025AY 2013-14

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Sh. Vedant Gupta, AdvocateFor Respondent: Sh. Gautam Singh Choudhary
Section 144Section 147Section 250

HITESHBHAI RAMESHBHAI PATEL,SURAT vs. ITO WARD,2, BARDOLI, BARDOLI

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

ITA 484/SRT/2025[2012-13]Status: DisposedITAT Surat23 Dec 2025AY 2012-13

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2012-13 Hiteshbhai Rameshbhai Patel Income Tax Officer, 466 Kanbivad, Goddha Mahuwa, Ward-2, Bardoli, Income Tax Taluka Valod, Dist. Surat 394630 Vs. Office, 2Nd Floor, Bsnl Gujarat, Building, Opp. Jalaram Temple, Station Road, Bardoli- 394601 Pan No. Avdpp 6788 Q Appellant Respondent Assessee By : Mr. Sakar Sharma, Ar Revenue By : Mr. J.K. Chandani, Sr-Dr

For Appellant: Mr. Sakar Sharma, ARFor Respondent: Mr. J.K. Chandani, Sr-DR
Section 143(3)Section 147Section 148Section 151(1)Section 68

A & B ASSOCIATES,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

In the result, the appeal of the assesse is allowed for statistical purpose

ITA 643/COCH/2025[2018-19]Status: DisposedITAT Cochin05 Dec 2025AY 2018-19

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee by directing the AO to -

For Appellant: Shri Lokanathan, C.AFor Respondent: Shri Sanjit Kumar Das, Sr. D/R
Section 115BSection 142(1)Section 144Section 147Section 148Section 148ASection 250

INDIAN TOOL TECHNOLOGY CENTRE,JALANDHAR vs. ITO, WARD 1(1) , JALANDHAR

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

ITA 262/ASR/2024[2014-15]Status: DisposedITAT Amritsar18 Nov 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Ashray Sarna, C.A
Section 250Section 271Section 271(1)(c)Section 274Section 56

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 9/ALLD/2023[2016-17]Status: DisposedITAT Allahabad31 Oct 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

ALKESHKUMAR MAGANBHAI PATEL,BHARUCH vs. INCOME TAX OFFICER (ITO),WARD 1(1) BHARUCH, BHARUCH

In the result, the Appeal of the Assessee is dismissed

ITA 292/SRT/2025[2017-18]Status: DisposedITAT Surat30 Oct 2025AY 2017-18

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2017-2018 Alkeshkumar Maganbhai Patel, Ito Ward 1(1), 30 Atmiya Nagar, Near Kgm Income Tax Office, Bharuch, Vidyalay Zadeshw Zadeshwar, Vs. Income-Tax Office, Hari Kunj, Bharuch-392011. Station Road, Bharuch-356069. Pan No. Bklpp 8435 L Appellant Respondent

For Appellant: None for the assesseeFor Respondent: Ms. Namita Patel, Sr. DR
Section 144Section 147Section 148Section 250Section 69ASection 80T

INBOX PICTURES PRIVATE LIMITED,MUMBAI vs. DCIT, CIRCLE-16 (1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 3774/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Oct 2025AY 2017-18

Bench: BEFORESHRI OM PRAKASH KANT (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: NoneFor Respondent: Shri R.A. Dhyani, (CIT DR)
Section 143(3)Section 250Section 37(1)Section 68Section 69A

MANGAL COMPUSOLUTION LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(1) 2(3)(1), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 5172/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Oct 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhan

For Appellant: Shri Akash Kumar (virtually present)For Respondent: Shri Surendra Mohan (SR. DR.)
Section 115BSection 143(1)Section 234ASection 250

MAHESH KATRAGADDA,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal filed by the assessee stands dismissed

ITA 659/HYD/2025[2018-19]Status: DisposedITAT Hyderabad30 Sept 2025AY 2018-19

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON'BLE (Judicial Member)

Section 132Section 143(2)Section 143(3)Section 2(14)Section 263Section 56(2)(x)

SAINT BABA FATEH SINGH TRUST,BATHINDA vs. EXEMPTION WARD, AMRITSAR

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

ITA 394/ASR/2024[2012-13]Status: DisposedITAT Amritsar26 Sept 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Vipul Arora, C. A
Section 10Section 10(23)(c)Section 143(3)Section 250

NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

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

ITA 236/ASR/2023[2011-12]Status: DisposedITAT Amritsar26 Sept 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Y. K. Sud & Sh. P. K. Anand, CAs
Section 132Section 142(1)Section 143(3)Section 148Section 153cSection 250

THE STRAW BOARD MANUFACTURING COMPANY LIMITED ,BAJWARA, HOSHIARPUR vs. INCOME TAX OFFICER WARD-1,HOSHIARPUR, HOSHIARPUR

The appeal stand allowed

ITA 318/ASR/2024[2021-22]Status: DisposedITAT Amritsar21 Aug 2025AY 2021-22

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm आयकर अपील सं./ Ita No. 318/Asr/2024 (िनधा"रण वष" / Assessment Year: 2021-22) The Straw Board Manufacturing Ito Company Ltd Ward 1 बनाम/ Vs. C/O Lala Shri Chunilal Free Hospital Hoshiarpur. Bajwara, Hoshiarpur – 146 023 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaact-5095-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Sandeep Vijh (Ca) –Ld.Ar ""थ"कीओरसे/Respondent By : Sh. Charan Dass (Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 04-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2021-22 Arises Out Of An Order Of Ld. Addl. / Joint Commissioner Of Income Tax (Appeals), Kolkata [Cit(A)] Dated 26-03-2024 In The Matter Of An Intimation Issued By Cpc U/S. 143(1) Of The Act On 22-11-2022 Proposing Certain Adjustment Of Rs.6.58 Lacs To The Returned Income Of The Assessee. The Ld. Cit(A) Confirmed Adjustment Of Rs.5.94 Lacs Against Which The Assessee Is In Further Appeal Before Us. Having

For Appellant: Sh. Sandeep Vijh (CA) –Ld.ARFor Respondent: Sh. Charan Dass (CIT) – Ld. Sr. DR
Section 143(1)Section 143(1)(a)Section 154Section 43B

ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68

ARCADIA TRADING PRIVATE LIMITED,MUMBAI vs. ITO-12(1)(1), MUMBAI, MUMBAI

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

ITA 1960/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 May 2025AY 2018-19

Bench: SHRI OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: DR. K. R. Subhash, (CIT-DR)For Respondent: Date of Hearing
Section 133(6)Section 147Section 148Section 148ASection 250Section 41(1)Section 68

L.G KAKADIA EDUCATION & CHARITABLE TRUST ,MUMBAI vs. ITO EXEMPTION WARD 4, MUMBAI

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

ITA 1914/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 May 2025AY 2018-19

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm L. G. Kakadia Education & Ito Exemption Ward 1 (4) Charitable Trust

For Appellant: Shri. Manoj Chauhan (AccountsFor Respondent: Shri. Ram Krishn Kedia (SR. DR)
Section 11Section 12ASection 139Section 143(1)Section 154Section 250

AYAJ S. DHUMAL,MUMBAI vs. ITO - 26(2)(4), MUMBAI

ITA 4519/MUM/2013[2006-07]Status: DisposedITAT Mumbai19 May 2025AY 2006-07

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2006-07 Ajay S. Dhumal, Ito-26(2)(4), 229/230, Arun Chambers, 2Nd Floor, Mumbai. Vs. Tardeo, Mumbai-400034. Pan No. Aacpd 7035 Q Appellant Respondent

For Appellant: Mr. Ram Krishn Kedia, Sr. DRFor Respondent: Mr. Piyush Chaturvedi
Section 143(1)Section 2(22)(e)

INFOBEANS TECHNOLOGIES LIMITED,INDORE, M.P. vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, INDORE - 1, INDORE, M.P.

In the result, the appeal filed by the assessee is dismissed being devoid of

ITA 371/IND/2024[2018-19]Status: DisposedITAT Indore29 Apr 2025AY 2018-19

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

For Appellant: S/Sh.SN Agrawal & Ritesh Jain, ARs
Section 143(3)Section 14ASection 14A(2)Section 154Section 263

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. AGRA BETTER HOMES LLP, AGRA

The appeal stand dismissed

ITA 276/AGR/2024[2015-16]Status: DisposedITAT Agra25 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 276/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) Dcit, Central Circle Agra Better Homes Llp बनाम/ Agra. 13B, Raj Apartment, Jasoria Enclave Vs. Agra-282001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aazfa-9657-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Shailender Shrivastava – Ld. Sr. Dr ""थ"कीओरसे/Respondent By : Sh. Deependra Mohan, Ca – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 25-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2015-16 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Kanpur-4 [Cit(A)] On 07-06-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144 Of The Act On 30-03-2022. The Ld. Sr. Dr Advanced Arguments & Supported The Assessment Order Whereas Ld. Ar Referred To The Findings Of Ld. Cit(A). Having Heard Rival Submission & Upon Perusal Of Case Records, Our Adjudication Would Be As Under. 2. Upon Perusal Of Opening Paragraph Of Assessment Order, It Could Be Seen That The Case Was Reopened Pursuant To Receipt Of Certain Information From Investigation Wing That The Assessee Received Accommodation Entries From Shri Pradeep Kumar Jindal Group Of Entities.

For Appellant: Sh. Shailender Shrivastava – Ld. Sr. DRFor Respondent: Sh. Deependra Mohan, CA – Ld. AR
Section 143(3)Section 147Section 148Section 68

INCOME TAX OFFICER-2(2)(2), FIROZABAD vs. M/S UMA GLASS WORKS, INDUSTRIAL ESTATE, FIROZABD

Appeal stand dismissed

ITA 428/AGR/2024[2014-15]Status: DisposedITAT Agra23 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.428/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.429/Agr/2024 (िनधा"रणवष" / Assessment Years: 2015-16) Income-Tax Officer बनाम/ M/S Uma Glass Works Ward 2(2)(2), Firozabad. 22, Industrial Estate, Firozabad. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfu-5061-D (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. Cross Objection No.01/Agr/2025 (In Ita Nos. 428/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. Cross Objection No.02/Agr/2025 (In Ita Nos. 429/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) M/S Uma Glass Works Income-Tax Officer, बनाम/ 22, Industrial Estate Ward 2(2)(2), Firozabad. Vs. Firozabad. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacfu-5061-D (अपीलाथ"/Appellant) : (""थ" / Respondent) Revenue By : Sh. Sukesh Kumar Jain – Ld. Cit-Dr Assessee By : Sh. Sahib P. Satsangee (Ca) – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Sh. Sahib P. Satsangee (CA) – Ld. ARFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)

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