Here is Portfolio page of Ankur, with all his work

As assessees had insufficient cause, thus delay in filling case was not condoned
Dec. 11, 2015
In search, documents, a/c books & papers seized from office of assessees. AO issued notice u/s 153A for block assessm't proceedings. AO passed assessm't order by making addit'ns. CIT(A) & ITAT upheld AO's order. On appeal HC found, assessees have not shown sufficient cause for condoning delay. Parameters laid down by SC in in Esha Bhattacharjee v. Managing Committee of Raghunathpur, Nafar Academy 2013 (5) CTC 547 delay held not to be cond...
Assessee directed to show records on which change in accounting policy made.
Nov. 23, 2015
Assessee filed return declaring loss. Assessment completed u/s 143(3) &Sec.115JB. AO reopened assessment on ground of no change in accounting policy regarding dep. AO made addit'n to book profit on account of applying reduced rate of dep. CIT(A) upheld it. On appeal ITAT held, issue on merits is set aside to record of AO for deciding afresh after verification & examination of relevant record, which assessee has not produced before AO & Tribunal.-...
Deduct'n calim u/s 80-IB(10) on housing project allowed to assessee, HC
Dec. 08, 2015
Assessee-HUF claimed deduct'n u/s 80-IB(10) on housing project. AO disallowed it. On appeal, CIT(A) allowed it holding that assessee need not own property to claim deduct'n u/s 80-IB(10) & car park area would not be held as private area. On appeal, Tribunal upheld it. On appeal HC upheld it too as in proviso. no justification in including car park in definit'n of built-up area of residential unit for purpose of determining maximum built...
No explanation for delay in amending petition, could'nt be condoned, held HC.
Nov. 04, 2015
Writ petition filed by trustees.They expired during proceedings. New trustees took over. They filed application for amendment in petition. Delay took place due to which condonation of delay was sought on ground that AOR informed them that records were not available. HC held, comparing with other entries in register, found that rule in writ petition was not discharged for default. Delay of 32 years was unexplained, thus can't be condoned.
AO held erroneous in invoking Sec. 43 for determining actual cost in deal.
Nov. 02, 2015
Assessee acquired business of EMD at slump price. AO found, assessee enhanced value of assets as WDV of assets shown & disallowed excess depreciation. On appeal, CIT(A) held, there was no question of evading tax liability by assessee even if lower depreciation was granted. On appeal, ITAT upheld order of CIT(A). On appeal, HC upheld CIT(A) & ITAT decision stating that assessee had no income for it to reduce its tax liabilities by way of transfer....
Sec.19 RTI Act more beneficial than Sec.18 to appeal if info denied to person,SC
Nov. 06, 2015
Application filed u/s 6 for obtaining information from SIO relating to magisterial enquiries. On non response complaint u/s 19(8) filed before CIO. Its decision was challenged in writ. HC held u/s 18, Commisioner has no power to direct SIO to furnish information. On appeal SC held, out of two procedure, between Sec.18 & 19, one u/s 19 is more beneficial to person who has been denied access to info. Appellants directed to file appeals u/s 19.-010600
Works manager & supervisors held to be in category of workers, HC
Dec. 24, 2015
Assessee mfd. polythene bags & tubes. It claimed deduct'n u/s 80-IB. Assessee employed only 8 workers in manufacturing process, AO disallowed deduct'n. On appeal CIT(A) & ITAT allowed it. On appeal ITAT upheld it holding, works manager is like highly technical qualified worker having managerial responsibility, likewise, supervisor is also like highly skilled supervisory worker. Therefore, both these persons fall within the categories of w...
Lifting of corporate veil by AO held in breach of principles of natural justice
Dec. 08, 2015
Tax dues were pending upon assessee, director of ltd Co. AO issued notice u/s 179 to recover outstanding dues. Assessee objected, as he was director of public ltd. Co. AO held that if conditions were satisfied for lifting of corporate veil, he could take public Ltd. Co. as pvt. ltd. Co. On writ, HC held, AO order based on lifting of corporate veil even if it is, would be in breach of principles of natural justice & hence, can't be sustained.&...
HC jurisdiction u/s 66 is merely advisory in appeal held SC.
Nov. 14, 2015
ITO held two entries in account books of assessee fictitious,& in computing their income disallowed assessees claim in respect of amounts. AAC held that transactions in cotton were not genuine & directed amount be excluded in computing assessees total income. On appeal Tribunal reversed AAC order. HC upheld it. On appeal SC held, jurisdiction of HC u/s 66 is merely advisory. HC does not sit in appeal over judgment of income-tax authorities.-0...
As Internat'nl transact'ns consistent with ALP, thus no TP adjustments, ITAT
Dec. 11, 2015
Assessee, subsidiary of foreign Co. mfd. & traded fluid power hydraulic equipm't. It imported raw materials & exported finished goods. TPO held, separate benchmarking required to be undertaken for manufacturing as well as trading segment. Thus, an adjustment was computed by applying external TNMM. On appeal ITAT held, international transactions entered into were consistent with ALP & no transfer pricing adjustment was required to be m...