Income Tax Judgements

By way of this appeal, the Assessing Officer has challenged correctness of the order dated 4th February 2019, passed by the learned CIT(A), in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2015-16.

This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-59, Mumbai (‘ld.CIT(A) for short) dated 23.01.2019 and pertains to the assessment year (A.Y.) 2009-10.

These four appeals pertain to the same group of assessee, involve a common issue arising out of materially similar facts, and were heard together. As a matter of convenience, therefore, all the four appeals are being disposed of by this common order.

This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-20, Mumbai (‘ld.CIT(A) for short) dated 29.03.2019 and pertains to the assessment year (A.Y.) 2014-15.

This appeal has been preferred by the assessee against the order of Ld. CIT(A), Asansol dated 21.01.2019 confirming the penalty imposed by the AO u/s. 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).

ITA No.1463/Del/2015 and 415/Del/2016 are two separate appeals by the assessee preferred against two separate orders framed u/s. 143 (3) r.w.s. 144 C of the Act dated 26.02.2014 and 19.11.2015 pertaining to A.Y.2010-11 and 2011-12 respectively.

This appeal is preferred by the assessee against order dated 19.01.2017 passed by the Learned Commissioner of Income Tax (Appeals)-8, New Delhi {CIT(A)} for Assessment Year 2012-13.

These two appeals are filed by the assessee are directed against separate, but identical orders of learned CIT(A) -19, Chennai both dated 07.12.2017 and pertain to assessment years 2007-08and 2013-14. Since, the facts are identical and issues are com

This appeal filed by the Revenue is directed against theorder of the learned CIT(Appeals)-4, Chennai dated 28.12.2018 and pertains to assessment year 2015-16.

These two appeals filed by the Revenue are directed against common order of the learned CIT(Appeals)-5, Chennai dated31.10.2019 and pertain to assessment years 2012-13 and 2013-14.Since, the facts are identical and issues are common, for the sake of