1 (Kar) (iii) CIT V. Steller Investments Ltd (2001) 251 ITR 263 (SC) (iv) ITO v. Ankush Finstock Ltd.

54 Taxmann.com 75High Court2015#15955 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2022.

Issues it is cited on

section 5(2)(b)section 5(2)source of sourceshare capital and share premiumcreditworthiness of the creditorsection 250(4)admission of additional evidenceborrowed satisfactionshare application moneytangible materialrule 46acommissioner (appeals)

Judgments citing 1 (Kar) (iii) CIT V. Steller Investments Ltd (2001) 251 ITR 263 (SC) (iv) ITO v. Ankush Finstock Ltd.

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Snowshine Realtors Pvt.Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1443/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Oct 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…ely Exports (P) Ltd (2009) 319 ITR (St.) 5 (SC) (ii) CIT V. Ask Brokers Ltd (2011) 333 ITR 111 (Kar) (iii) CIT V. Steller Investments Ltd (2001) 251 ITR 263 (SC) (iv) ITO V. Ankush Finstock Ltd (2012) 21 Taxmann.com 119 (Ahmd) (v) CIT V. Anurag Agarwal (2015) 54 Taxmann.com 75 (Allahabad) (vi) (vii) CIT V. Gangeshwari Metal (P) Ltd (2013) 30 Taxmann.com 328 (Delhi) CIT V. Jaydee Securities & Finance Ltd (2013) 32 Taxmann.com (viii) 91 (Allahabad) CIT V. Nav Bharat Duplex Ltd (2013) 35 Taxmann.com 289/217 (ix) Taxman 17 (All) CIT V. Bhaval Synthetics (2013) 35 Taxmann.com 83 (Raj) (x) CIT V. Miq Steels (P) Ltd (20…

Assistant Commissioner of Income Tax Central Circle - 1(4), Bengaluru vs. M/S Kansur Developers India Pvt. Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1442/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Oct 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…ely Exports (P) Ltd (2009) 319 ITR (St.) 5 (SC) (ii) CIT V. Ask Brokers Ltd (2011) 333 ITR 111 (Kar) (iii) CIT V. Steller Investments Ltd (2001) 251 ITR 263 (SC) (iv) ITO V. Ankush Finstock Ltd (2012) 21 Taxmann.com 119 (Ahmd) (v) CIT V. Anurag Agarwal (2015) 54 Taxmann.com 75 (Allahabad) (vi) (vii) CIT V. Gangeshwari Metal (P) Ltd (2013) 30 Taxmann.com 328 (Delhi) CIT V. Jaydee Securities & Finance Ltd (2013) 32 Taxmann.com (viii) 91 (Allahabad) CIT V. Nav Bharat Duplex Ltd (2013) 35 Taxmann.com 289/217 (ix) Taxman 17 (All) CIT V. Bhaval Synthetics (2013) 35 Taxmann.com 83 (Raj) (x) CIT V. Miq Steels (P) Ltd (20…

Assistant Commissioner of Income Tax Central Circle-1-(4), Bengaluru vs. M/S Kansur Developers India Pvt. Ltd., Bengaluru

In the result, the revenue appeals in ITA Nos

ITA 1441/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Oct 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…ely Exports (P) Ltd (2009) 319 ITR (St.) 5 (SC) (ii) CIT V. Ask Brokers Ltd (2011) 333 ITR 111 (Kar) (iii) CIT V. Steller Investments Ltd (2001) 251 ITR 263 (SC) (iv) ITO V. Ankush Finstock Ltd (2012) 21 Taxmann.com 119 (Ahmd) (v) CIT V. Anurag Agarwal (2015) 54 Taxmann.com 75 (Allahabad) (vi) (vii) CIT V. Gangeshwari Metal (P) Ltd (2013) 30 Taxmann.com 328 (Delhi) CIT V. Jaydee Securities & Finance Ltd (2013) 32 Taxmann.com (viii) 91 (Allahabad) CIT V. Nav Bharat Duplex Ltd (2013) 35 Taxmann.com 289/217 (ix) Taxman 17 (All) CIT V. Bhaval Synthetics (2013) 35 Taxmann.com 83 (Raj) (x) CIT V. Miq Steels (P) Ltd (20…

Nuland Infrastructure Private Limited, Hyderabad vs. Income Tax Offiers, Ward -16(2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 23/HYD/2022[2011-12]Status: DisposedITAT Hyderabad04 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 M/S. Nuland Infrastructure Vs. Income Tax Officer (P) Ltd, Hyderabad Ward 16(2) Pan:Aaccn5235D Hyderabad (Appellant) (Respondent) Assessee By: Shri T. Rajender Prasad, Ca Revenue By: Shri Rajendra Kumar, Cit (Dr) Date Of Hearing: 02/08/2022 Date Of Pronouncement: 04/08/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 8.5.2020 Of The Learned Cit (A)-4, Hyderabad Relating To A.Y.2011-12. 2. There Is A Delay Of 545 Days In Filing Of This Appeal By The Assessee For Which The Assessee Has Filed A Condonation Application Along With An Affidavit Explaining The Reasons For Such Delay Which Is Due To The Prevailing Covid. After Hearing Both The Sides & Following The Decision Of The Hon'Ble Supreme Court In The Case Of Suo Moto Write Petition (C) No.3 Of 2020 Order Dated 10.01.2022 Wherein It Is Held That The Period From 15.3.2020 Till

For Appellant: Shri T. Rajender Prasad, CAFor Respondent: Shri Rajendra Kumar, CIT (DR)
Section 142(1)Section 144Section 148

…2022 Nuland Infrastructure P Ltd Hyderabad accordance with law and therefore, the order of the learned CIT (A) should be set aside and the additions made be deleted: (i) CIT vs. Lovely Exports (P) Ltd (2008) 216 CTR 195(S.C) (ii) CIT vs. Anurag Agarwal (2015)54 Taxmann.com 75(All) (iii) PCIT V Himachal Fibres Ltd (2018) 98 Taxmann.com 173 (S.C) (iv) CIT vs. HLT Finance (P) Ltd (2011) 12 Taxmann.com 247 (v) CIT vs. Shree Rama Multi Tech Ltd (2013) 34 Taxmann.com 177 (vi) CIT (Central) vs. Som Tobacco India Ltd (2014) 42 Taxmann.com 310 (vii) CIT-1 vs. Gagandeep Infrastructure (P) Ltd (2017) 80 Taxmann.com 272 (vi…

ITO, New Delhi vs. M/S. Arizona Venutres Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 1428/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Satpal Gulati, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.1428/DEL/2016 Assessment Year 2012-13 ITO, Ward-3(2), v. M/s. Arizona Ventures Pvt. New Delhi. Ltd., Flat No.211, 2nd Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi. TAN/PAN: AADCD6391B (Appellant) (Respondent) Assessment Year 2012-13 ITO, Ward-3(2), v. M/s. Arizona Global Services New Delhi. Pvt. Ltd., Flat No.211, 2nd Floor, Hemkunt Chamber, 89, Nehru Place, New Delhi. TAN/PAN: AADCD7117M (Appellant) (Respondent) Appellant by: Shri Satpal Gulati…

Dy. Commissioner of Income Tax (Exemption), Lucknow vs. M/S Bhagwat Saran Educational Trust, Bijnor

In the result, the appeal of the Revenue stands dismissed

ITA 475/LKW/2017[2013-14]Status: DisposedITAT Lucknow26 Apr 2019AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14

Section 11Section 40Section 68

…I.T.A. No.475/Lkw/2017 Assessment Year:2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year:2013-14 Dy.C.I.T. (Exemptions), Vs. M/s Bhagwat Saran Educational Lucknow. Trust, Haridwar Road, Najibabad Bijnor. PAN:AABTB 3924 B (Appellant) (Respondent) Appellant by Shri A. K. Bar, CIT (DR) Respondent by Shri K. R. Rastogi, F.C.A. Shri Shubham Rastogi, F.C.A. Date of hearing 22/04/2019 Date of pronouncement 26/04/2019 O R D E R PER T. S. KAPOOR, A.M. This is an appeal filed by the Revenue agains…

1 (Kar) (iii) CIT V. Steller Investments Ltd (2001) 251 ITR 263 (SC) (iv) ITO v. Ankush Finstock Ltd. (54 Taxmann.com 75) — Cited in 6 Judgments | BharatTax