14 Appeals 28 M/s R. Kantilal & Co. v. DCIT, CC-6(1)

61 Taxmann.com 315High Court2015#7655 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 133(6)Section 143(3)Section 148Section 37Section 68

Issues it is cited on

section 114section 158bcstatement under section 132(4)retracted statementpanchnamasection 132(1)section 158bsection 153a(1)entry operatorsection 158share application moneysearch assessment

Judgments citing 14 Appeals 28 M/s R. Kantilal & Co. v. DCIT, CC-6(1)

SHRI PRAVEEN GUPTA,GURGAON vs. ACIT, MEERUT

In the result, the appeal of the assessee is dismissed

ITA 3189/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Feb 2024AY 2012-13

Bench: Shri Amit Shukla & Shri M. Balaganeshshri Praveen Gupta, Vs. Acit, D-101, First Floor, Tower Circle-2, No. D, Caitriona Meerut Residential Apartment Complex, Ambience Island, Gurgoan-22001 (Appellant) (Respondent) Pan: Acjpg4777H Assessee By : None Revenue By: Shri Vivek Vardha, Sr. Dr Date Of Hearing 12/02/2024 Date Of Pronouncement 15/02/2024

For Appellant: NoneFor Respondent: Shri Vivek Vardha, Sr. DR
Section 143(3)Section 37Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Shri Praveen Gupta, Vs. ACIT, D-101, First Floor, Tower Circle-2, No. D, Caitriona Meerut Residential Apartment Complex, Ambience Island, gurgoan-22001 (Appellant) (Respondent) PAN: ACJPG4777H Assessee by : None Revenue by: Shri Vivek Vardha, Sr. DR Date of Hearing 12/02/2024 Date of pronouncement 15/02/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3189/Del/2017 for AY 2012-13, arises out of the order of the ld CIT(A), Meerut [hereinafter referred to as „l…

ACUMEN INFRASTRUCTURE PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-1(2), NEW DELHI

In the result, appeal of assessee is dismissed

ITA 8702/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Oct 2023AY 2016-17

Bench: Sh. G. S. Pannu & Shri Chandra Mohan Gargacumen Infrastructure Vs. The Acit Private Ltd. Circle – 1(2) C/O. Hote Oyster, B/H Ibp Delhi Pump, Near Big Bazar, Surat, Dumas Road, Piplod, Surat – 395 007 Pan No. Aafca 2256 G (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Anubhaa Tah, Sr. D.R. Date Of Hearing: 04.10.2023 Date Of Pronouncement: 09.10.2023

Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. G. S. PANNU, PRESIDENT AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER Acumen Infrastructure Vs. The ACIT Private Ltd. Circle – 1(2) C/o. Hote Oyster, B/h IBP Delhi Pump, Near Big Bazar, Surat, Dumas Road, Piplod, Surat – 395 007 PAN No. AAFCA 2256 G (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Ms. Anubhaa Tah, Sr. D.R. Date of hearing: 04.10.2023 Date of Pronouncement: 09.10.2023 PER CHANDRA MOHAN GARG, JM : The captioned appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-I, N…

PRAVEEN GUPTA,GURGAON vs. ACIT, CIRCLE- 2, MEERUT

In the result, appeal of the assessee stands dismissed

ITA 7395/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Apr 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2013-14]

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [Assessment Year: 2013-14] Praveen Gupta, ACIT, D-101, First Floor, Circle-2, Tower No.D, Caitriona Vs Meerut Residential Apartment Complex, Ambience Island, Gurgaon-22001 PAN-ACJPG4777H Assessee Revenue Assessee by None Revenue by Sh. B.K.Singh Sr. DR Date of Hearing 05.04.2023 Date of Pronouncement 13.04.2023 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order of Ld. CIT (Appeals), Meerut, dated 12.09.2017 for the Assessme…

R. KANTILAL & CO.,MUMBAI vs. DCIT, CC-6(1), MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7090/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Sept 2022AY 2012-13

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

R. KANTILAL & CO.,MUMBAI vs. DCIT, CC-6(1), MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7089/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

R. KANTILAL & CO.,,MUMBAI vs. DCIT, CC-61(1), MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7088/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT CC -5(1), MUMBAI vs. M/S. R. KANTILAL & COMPANY, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6779/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT CC -5(1), MUMBAI vs. M/S. R. KANTILAL & COMPANY, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6778/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT, CC - 5(1), MUMBAI vs. PARAG SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6773/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 Sept 2022AY 2010-11

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT, CC - 5(1), MUMBAI vs. PARAG SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6772/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT , CC- 5 (1), MUMBAI vs. PRATIK SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6761/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Sept 2022AY 2013-14

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT ,CC 5 (1), MUMBAI vs. PRATIK SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6759/MUM/2018[2011-12]Status: DisposedITAT Mumbai27 Sept 2022AY 2011-12

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

DCIT , CC- 5 (1), MUMBAI vs. PRATIK SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6757/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…14 Appeals 1 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.7088 to 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19th Floor, Air India Bourse, Block, Bandra building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACFR5384C Appellant .. Respondent ITA Nos.6772 to 6776/Mum/2018 (A.Ys. 2009-10 to…

VINOD KUMAR GUPTA ,UTTARPRADESH vs. CIRCLE-1(1)(1) , MEERUT

In the result, the appeal of the assessee is allowed

ITA 664/DEL/2022[2014-15]Status: DisposedITAT Delhi30 Aug 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Surender Pal, CIT DR
Section 131Section 133(6)Section 143(3)Section 254Section 263

…der dated 03.07.2017, various case laws cited by his kind self as cited as under: Hon’ble Apex Court Sumati Dayal Vs. CIT (1995) 125 CTR(SC) Suppl(2) SCC 453 Banarsi Prasad Vs. Commissioner of Income Tax 304 ITR 239 (Allahabad) CIT V Mihir Kanti Hazar [2015] 61 Taxmann.com 315 (Calcutta) In the above backdrop, it is pointed out that though the ITAT has resorted the issue to be decided afresh by AO considering all materials & aspects. In submission as filed during the set-aside proceedings by the assessee, not to speak of controverting of said case laws even no reference to the same mentioned in any manner. To m…

MANJU SHARMA,NEW DELHI vs. ITO WARD - 45(5), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed

ITA 8275/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Nov 2020AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Manju Sharma, Vs Ito, Wz-43B, Meenakshi Garden, Ward-45(5), New Delhi. New Delhi. Pan: Aatps2170A (Appellant) (Respondent) Assessee By : Shri Krishnan Sampath, Advocate Revenue By : Ms Rinku Singh, Sr. Dr Date Of Hearing : 03.11.2020 Date Of Pronouncement : 23.11.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.09.2019 Passed By The Ld. Cit(A)-15, New Delhi, Relating To Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Is Proprietor Of M/S Eastern Galaxy Which Is Engaged In The Business Of Export Of Handicrafts & Decorative Items. She Filed Her Return Of Income On 29.11.2014 Declaring Taxable Income Of Rs.47,10,000/-. The Case Of The Assessee Was Selected For Limited Scrutiny Under Cass With The Reason That There Is “Large Increase In Sundry Creditors With Respect To Turnover As Compared To Preceding Year.”

For Appellant: Shri Krishnan Sampath, AdvocateFor Respondent: Ms Rinku Singh, Sr. DR
Section 131Section 142(1)Section 144ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2014-15 Manju Sharma, Vs ITO, WZ-43B, Meenakshi Garden, Ward-45(5), New Delhi. New Delhi. PAN: AATPS2170A (Appellant) (Respondent) Assessee by : Shri Krishnan Sampath, Advocate Revenue by : Ms Rinku Singh, Sr. DR Date of Hearing : 03.11.2020 Date of Pronouncement : 23.11.2020 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 05.09.2019 passed by the ld. CIT(A)-15, New Delhi, relating to assessment year 20…