1. ITO v. Bhagwat Markcom (P) Ltd.

109 Taxmann.com 330Reported decision2019#21953 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 68 of the Income Tax Act

Judgments citing 1. ITO v. Bhagwat Markcom (P) Ltd.

DCIT 13(3)(2), Mumbai vs. Tarmat Limited, Mumbai

In the result, the appeal is dismissed

ITA 3106/MUM/2024[2018-19]Status: DisposedITAT Mumbai01 Aug 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2018-19 Dcit 13(3)(2), Tarmat Limited Room No. 229, Roman Tarmat Ltd., Aayakar Bhawan, General Vaidya Marg, M. K. Road, Goregaon East, Vs. Mumbai- 400020. Mumbai- 400063. Pan: Aaact1561G (Appellant) (Respondent)

For Appellant: Shri Jigar MehtaFor Respondent: Shri P. D. Chougule, (Addl. CIT), SR. D.R

Section 153Section 250Section 250(4)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT 13(3)(2), Tarmat Limited Room No. 229, Roman Tarmat Ltd., Aayakar Bhawan, General Vaidya Marg, M. K. Road, Goregaon East, Vs. Mumbai- 400020. Mumbai- 400063. PAN: AAACT1561G (Appellant) (Respondent) Present for : Assessee by : Shri Jigar Mehta Revenue by : Shri P. D. Chougule, (Addl. CIT), SR. D.R. Date of Hearing : 01 . 08 . 2024 Date of Pronouncement : 23 . 10 . 2024 O R D E R Per : Ratnesh Nandan Sahay, Accountant…

M/S.Frohar Trading Private Limited, Mumbai vs. Income Tax Officer 6(3)1, Mumbai

In the result, both the appeals of the assessees are allowed

ITA 543/MUM/2018[2012-13]Status: DisposedITAT Mumbai06 Apr 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2012-13

For Appellant: Shri Vishnu Aggarwal, A.RFor Respondent: Shri Leena Srivastav, D.R

Section 143(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Frohar Trading Pvt. Income Tax Officer Ltd., 6(3)(1), L/7, A-001 Pratiksha 5th Floor, 524, Nagar, Vs. Aayakar Bhavan, New MHADA Colony, M.K. Road, Sion, Mumbai - 400020 Mumbai-400022 PAN: AACCF0551A (Appellant) (Respondent) Assessment Year: 2012-13 M/s. Fulton Corporation Income Tax Officer Pvt. Ltd., 6(3)(1), L/7, A-001 Pratiksha 5th Floor, 524, Nagar, Vs. Aayakar Bhavan, New MHADA Colony, M.K. Road, Sion, Mumbai - 400020 Mumbai-40002…

M/S Luxmi Foodgrains Pvt. Ltd., Kurali vs. ITO, W-6(4), Mohali

In the result, appeal of the assessee is allowed

ITA 316/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh05 Nov 2019AY 2013-14

Bench: The Tribunal Against Order Of The Ld.Cit(A)-2, Chandigarh Passed For The Asstt.Year 2013-14. 2. Grounds Of Appeal Taken By The Assessee Were Not In Consonance With Rule 8 Of The Income Tax (Appellate Tribunal) Rules, 1963 - They Are Descriptive & Argumentative In Nature. However, The Assessee Has Amended These Grounds Of Appeal & Filed Fresh Grounds Wherein It Has Taken Four Grounds. A Perusal Of These Grounds Would Reveal That Grievance Of The Assessee Revolves Around Single Issue Viz. The Ld.Cit(A)

For Appellant: Shri M.P. Diwedi, Sr.DR

Section 143(2)Section 56(2)(vii)Section 56(2)(viib)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी राजपाल यादव, "या"यक सद"य BEFORE: SHRI N.K.SAINI, VP & SHRI RAJPAL YADAV, JM आयकर अपील सं./ ITA NO. 316/CHD/2019 "नधा"रण वष" / Assessment Year : 2013-14 M/s.Luxmi Foodgrains P.Ltd. ITO,Ward-6(4) बनाम House NO.144,Ward-13 Mohali (Punjab) Vs. Kurali (Punjab) PAN : AACCL 1053 H (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri Sudhir Sehgal, Adv. "नधा"रती क" ओर से/Assessee by : Shri M.P. Diwedi, Sr.DR राज"व क" ओर से/ Revenue by : सुनवाई क" तार"ख/Date of Hearing : 06/11/201…