Here is Portfolio page of Rajeev, with all his work

CIT held right in annulling order of successor AO as was overruling previous AO.
Nov. 03, 2015
On notice of fact that income chargeable to tax had escaped assessment. It was re-opened u/s 147 & AO passed order u/s 143(3). On appeal CIT held against AO. On appeal ITAT allowed order passed by AO. On appeal HC held that by invocation of Sec.147, successor AO sat over decision of earlier AO order passed u/s 143(3) with respect to issues sought to be covered under section 147. Thus, CIT was justified in anulling order of successor AO.-000300
Deduction claim of assessee u/s 80-IA(5) of I.T.Act allowed by ITAT.
Dec. 10, 2015
Assessee generated power & developed land. It claimed deduct'n u/s 80-IA on power generation receipts. AO disallowed deduct'n as it was claimed on power generation receipts including sales tax benefit receipts. On appeal, CIT(A) allowed deduction. On appeal, ITAT in view of Sangram Patil v. ITO held that assessee is entitled to claim of deduction u/s 80-IA(5) of I.T. Act. Thus, grounds of appeal raised by Revenues were dismissed.
AO had no reason to believe, income escaped assessm't, thus disallowance made,HC
Dec. 09, 2015
Petition challenged notice u/s 148 of I.T. Act, purporting to reopen assessm't & notice u/s 142(1) questioning disallowance to be made u/s 40(a)(ia) of I.T. Act of amt. of Rs. 49.40 cr. for non-deduction of TDS u/s 194H. HC held, as per Jagran Prakashan Ltd. v. Dy. CIT (TDS) [2012] 345 ITR 288, AO had no reason to believe, income escaped assessm't on ground, there is disallowance liable to be made u/s 40(a)(ia) for non-deduct'n of TDS u...
Burden to prove concealment/undervaluation of income is on revenue, held HC.
Nov. 03, 2015
Assessees purchased properties. AO made additions on basis of valuation by DVO. On appeal ITAT held, AO could not tax amounts merely based upon DVO's report in absence of any material pointing to under valuation. On appeal HC upheld ITAT decision relying upon CIT v. Bajrang Lal Bansal[2011] 335 ITR 572/200: Only when burden to prove concealment of income is discharged by revenue, it would be permissible to rely upon valuation given by DVO.-000291
Ref. denied as inappropriate for SC to enter adjudication of appeals on merits.
Nov. 02, 2015
Ref. application u/s 66(1) of I.T. Act was rejected by ITAT & Tribunal. On Appeal SC held, contrary to all notions of comity of courts & even though this was court which could in certain events set aside & overrule decisions of HC concerned, it could not by-pass normal procedure which was to be adopted for this purpose & achieve result indirectly in manner suggested by assessee. Thus, inappropriate for Court to enter upon adjudication on merits.-...
Singular act of oppression is enough to grant appropriate reliefs held CLB.
Nov. 04, 2015
Petition alleging oppression & mismanagement committed by 2nd & 3rd Respondent in affairs of first Respondent company. Held, shares were gifted by petitioner has not been proved by respondents. Therefore, depriving petitioner from his shares with mala fide motive & for no valid reason, amounts to grave act of oppression. It is continuous wrong & is still persisting. Thus, this singular act of oppression is enough to grant appropri...
No TDS on foreign commission paid, as no tax liability upon assessee, ITAT.
Dec. 08, 2015
Assessee mfd. engineering items. AO found sum paid by assessee as foreign commission without TDS. AO did not make any disallowance u/s 40(a)(i) being satisfied by assessees explanat'n. However, Commissioner held assessee liable to TDS as per amendment to Sec.194. On appeal ITAT upheld AO's decision holding, If there is no tax liability in respect of payments made to payee, then no Q. of deducting any income-tax at source from such payment.
As source & nature of amount received not proved, So held of assessable nature.
Nov. 02, 2015
ITO held amount as concealed income & imposed tax rejecting assessee's explanation. On appeal Tribunal & HC upheld ITO decision. On appeal SC held, assessee fails to prove satisfactorily source & nature of certain amount of cash received during accounting year, ITO is entitled to draw inference that receipts are of assessable nature. Thus, conclusion of Tribunal was amply warranted by facts of case & no ground for interfering with that finding.-0...
Assessee held entitled to deduct'n claim u/s 54 I.T.Act. as CBDT circular, ITAT
Dec. 11, 2015
Assessee in return showed amt. as long-term capital gain. It claimed deduct'n u/s 54D in respect of capital gain from sale of bungalow. AO held Sec. 54D applicable in case of compulsory acquisition of lands and buildings . Thus, rejected assessee's claim. CIT(A) allowed it on appeal as due to inadvertent typographical error wrong Sec. was mentioned. On appeal ITAT held, assessee entitled to deduct'n u/s 54 as per facts of case & CBDT circular.
Tax claim allowed as evidence of estimated expenditure duly led by assessee. SC
Nov. 02, 2015
Assessee was land developer. ITO disallowed its claim. On appeal Tribunal & HC disallowed assessee's claim. On appeal SC held, appellant had led evidence before Income-tax authorities with regard to estimated expenditure & no exception was taken to same in regard to quantum, though permissibility of such deduction was questioned by them relying upon provisions of Sec.10(2) of I.T. Act. Hence, HC has wrogly concluded regarding disallowance of sum....