140 (Guj) (HC), CIT v. Friends & Friends Shiping Pvt. Ltd.

34 Taxmann.com 553High Court2013#24573 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 353,911 Indian tax judgments — from 2020 to 2020.

Judgments citing 140 (Guj) (HC), CIT v. Friends & Friends Shiping Pvt. Ltd.

The ACIT, Circle-9, Surat vs. M/S. Anjana Exports, Surat

In the result, the appeal of Revenue for AY

ITA 2833/AHD/2014[2009-10]Status: DisposedITAT Surat04 May 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.1879,1872/Ahd/2013 & 2833/Ahd/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner Of Income V. M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] V. 2. M/S. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K Of Income Tax, Circle-9, Chambers, Varachha Road, Surat. Surat- 395 006. [Pan: Aadfa 0943 R] V. 3. Assistant Commissioner Of Income M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Mehul Shah, Ca राज"कीओरसे /Revenue By Shri Srinivas T. Bidari, Cit(D.R.) सुनवाईकीतारीख/ Date Of Hearing: 11-02-2020 उद्घोषणाकीतारीख/Pronouncement On: 04-05-2020 आदेश /O R D E R Per O.P.Meena, Am: 1. The Above Two Appeals Filed By The Revenue Are Directed Against The Separate Orders Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 & 01-08-2014 For The Ay. 2009-10 Respectively & One Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 For The Ay. 2009-10. Anjana Exports V. Acit, Circle-9, Surat/Ita. 1879 & 1872/Ahd/2013/Ay.2009-10 & 2833/Ahd/2014/Srt/2017/A.Y.2009-10 Page 2 Of 19 In Ita No.1879/Ahd/2013/Ay.2009-10 By The Revenue:- 2. Ground No. 1& 2 Relates To Deleting The Addition Of Rs.5,58,41,797/-

Section 145(3)

…Anjana Exports v. ACIT, Circle-9, Surat/ITA. 1879 & 1872/AHD/2013/AY.2009-10 & 2833/AHD/2014/SRT/2017/A.Y.2009-10 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A Nos.1879,1872/AHD/2013 & 2833/AHD/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner of Income V. M/s. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [PAN: AADFA 0943 R] V. 2. M/s. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K of Inco…

The ACIT, Circle-9, Surat vs. M/S. Anjana Exports, Surat

In the result, the appeal of Revenue for AY

ITA 1879/AHD/2013[2009-10]Status: DisposedITAT Surat04 May 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.1879,1872/Ahd/2013 & 2833/Ahd/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner Of Income V. M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] V. 2. M/S. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K Of Income Tax, Circle-9, Chambers, Varachha Road, Surat. Surat- 395 006. [Pan: Aadfa 0943 R] V. 3. Assistant Commissioner Of Income M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Mehul Shah, Ca राज"कीओरसे /Revenue By Shri Srinivas T. Bidari, Cit(D.R.) सुनवाईकीतारीख/ Date Of Hearing: 11-02-2020 उद्घोषणाकीतारीख/Pronouncement On: 04-05-2020 आदेश /O R D E R Per O.P.Meena, Am: 1. The Above Two Appeals Filed By The Revenue Are Directed Against The Separate Orders Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 & 01-08-2014 For The Ay. 2009-10 Respectively & One Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 For The Ay. 2009-10. Anjana Exports V. Acit, Circle-9, Surat/Ita. 1879 & 1872/Ahd/2013/Ay.2009-10 & 2833/Ahd/2014/Srt/2017/A.Y.2009-10 Page 2 Of 19 In Ita No.1879/Ahd/2013/Ay.2009-10 By The Revenue:- 2. Ground No. 1& 2 Relates To Deleting The Addition Of Rs.5,58,41,797/-

Section 145(3)

…Anjana Exports v. ACIT, Circle-9, Surat/ITA. 1879 & 1872/AHD/2013/AY.2009-10 & 2833/AHD/2014/SRT/2017/A.Y.2009-10 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A Nos.1879,1872/AHD/2013 & 2833/AHD/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner of Income V. M/s. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [PAN: AADFA 0943 R] V. 2. M/s. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K of Inco…

M/S. Anjana Exports, Surat vs. The DCIT, Cent. Circle, 9, Surat

In the result, the appeal of Revenue for AY

ITA 1872/AHD/2013[2009-10]Status: DisposedITAT Surat04 May 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं././././I.T.A Nos.1879,1872/Ahd/2013 & 2833/Ahd/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner Of Income V. M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] V. 2. M/S. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K Of Income Tax, Circle-9, Chambers, Varachha Road, Surat. Surat- 395 006. [Pan: Aadfa 0943 R] V. 3. Assistant Commissioner Of Income M/S. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [Pan: Aadfa 0943 R] अपीलाथ" / Appellant ""थ"/Respondent िनधा"रतीकीओरसे /Assessee By Shri Mehul Shah, Ca राज"कीओरसे /Revenue By Shri Srinivas T. Bidari, Cit(D.R.) सुनवाईकीतारीख/ Date Of Hearing: 11-02-2020 उद्घोषणाकीतारीख/Pronouncement On: 04-05-2020 आदेश /O R D E R Per O.P.Meena, Am: 1. The Above Two Appeals Filed By The Revenue Are Directed Against The Separate Orders Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 & 01-08-2014 For The Ay. 2009-10 Respectively & One Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income-Tax (Appeals)-V, Surat [In Short “The Cit(A)”] Dated 18-04-2013 For The Ay. 2009-10. Anjana Exports V. Acit, Circle-9, Surat/Ita. 1879 & 1872/Ahd/2013/Ay.2009-10 & 2833/Ahd/2014/Srt/2017/A.Y.2009-10 Page 2 Of 19 In Ita No.1879/Ahd/2013/Ay.2009-10 By The Revenue:- 2. Ground No. 1& 2 Relates To Deleting The Addition Of Rs.5,58,41,797/-

Section 145(3)

…Anjana Exports v. ACIT, Circle-9, Surat/ITA. 1879 & 1872/AHD/2013/AY.2009-10 & 2833/AHD/2014/SRT/2017/A.Y.2009-10 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A Nos.1879,1872/AHD/2013 & 2833/AHD/2014 िनधा"रणवष"/Assessment Year: 2009-10 1. Assistant Commissioner of Income V. M/s. Anjana Exports, Tax, Circle-9, Surat. 1, Kohinoor Society, Opp. G K Chambers, Varachha Road, Surat- 395 006. [PAN: AADFA 0943 R] V. 2. M/s. Anjana Exports, Assistant Commissioner 1, Kohinoor Society, Opp. G K of Inco…

140 (Guj) (HC), CIT v. Friends & Friends Shiping Pvt. Ltd. (34 Taxmann.com 553) — Cited in 3 Judgments | BharatTax