Section 34(4) of the Income Tax Act

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

Judgments on Section 34(4)

Sunil Chauhan, Agra vs. DCIT Centre Circle Agra, Agra

The appeals stand partly allowed

ITA 148/AGR/2024[2014-15]Status: DisposedITAT Agra28 Mar 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.148/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.165/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.149/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 4. आयकरअपील सं./ Ita No.152/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 5. आयकरअपील सं./ Ita No.153/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Sunil Chauhan Dcit Central Circle बनाम/ 9/47, Pokhar Para Agra Vs. Gali Agra 282 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Alvpc-9479-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Deependra Mohan (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28.03.2025

For Appellant: Shri Deependra Mohan (CA) – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 143(3)Section 153ASection 44A

Dy. Commissioner of Income Tax, Agra vs. Kailbish Natural Resources Pvt. Ltd., Agra

The appeal stand dismissed

ITA 126/AGR/2024[2018-19]Status: DisposedITAT Agra28 Mar 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.126/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Dcit M/S Kailbish Natural Resources Pvt. Ltd. बनाम/ 1St Floor, Aaykar Bhawan 1/354, Transport Nagar Vs. Sanjay Place, Agra - 282001 Agra "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcb-4658-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Shailender Shrivastava – Ld. Sr. Dr ""थ"कीओरसे/Respondent By : Shri Anurag Sinha (Advocate) – Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Shailender Shrivastava – Ld. Sr. DRFor Respondent: Shri Anurag Sinha (Advocate) – Ld. AR
Section 143(3)Section 245D(4)Section 68

Oju Welfare Association, Papumpare vs. ITO Ward 2(3), Exemp, Guwahati

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 247/GTY/2024[2024-25]Status: DisposedITAT Guwahati25 Mar 2025AY 2024-25

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Oju Welfare Association, Papumpare vs. ITO Ward 2(3), Exemp, Guwahati

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 246/GTY/2024[2024-2025]Status: DisposedITAT Guwahati25 Mar 2025AY 2024-2025

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Income Tax Officer, Ward - 1, Agartala vs. Bidhan Roy, Agartala

In the result, the appeal filed by the revenue as well as the cross objections filed by the assessee are dismissed

ITA 158/GTY/2024[2013]Status: DisposedITAT Guwahati25 Mar 2025

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 147Section 250Section 69A

Pawan Kumar Midha, Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, these three appeals of the assessee are allowed

ITA 2813/DEL/2022[2016-17]Status: DisposedITAT Delhi21 Mar 2025AY 2016-17

Bench: Shri Vikas Awasthy & Dr. Mitha Lal Meenaassessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. Dcit/Acit (Central), 3Rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), Pin: 1100 09 Pin: 201 301 [Pan No. Dgzpm7291B] (Appellant) (Respondent)

Section 132Section 153D

Pawan Kumar Midha, Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, these three appeals of the assessee are allowed

ITA 2812/DEL/2022[2015-16]Status: DisposedITAT Delhi21 Mar 2025AY 2015-16

Bench: Shri Vikas Awasthy & Dr. Mitha Lal Meenaassessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. Dcit/Acit (Central), 3Rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), Pin: 1100 09 Pin: 201 301 [Pan No. Dgzpm7291B] (Appellant) (Respondent)

Section 132Section 153D

Sunnyday Green Energy Pvt. Ltd., New Delhi vs. ITO, Ward- 5(2), Delhi

In the result, these three appeals of the assessee are allowed

ITA 2814/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Feb 2025AY 2015-16

Bench: Shri Vikas Awasthy & Dr. Mitha Lal Meenaassessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. Dcit/Acit (Central), 3Rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), Pin: 1100 09 Pin: 201 301 [Pan No. Dgzpm7291B] (Appellant) (Respondent)

Section 132Section 153D

Commissioner of Income-Tax, Calcutta vs. Bidhu Bhushan Sarkar (Dead) Through His Legal Representative Mihir Kumar Sarkar

CIVIL APPEAL No. 401/1965Supreme Court03 Oct 1966

Bench: 3 Judges

Commissioner of Income-Tax, Patiala & Ors vs. M/S. Shahzada Nand & Sons & Ors

In the result, the order of the High Court is set aside and the

CIVIL APPEAL No. 494/1964Supreme Court19 Jan 1966

Bench: 3 Judges