182-193 Dharmvir Merchandise (P.) Ltd. v. ITO

149 Taxmann.com 221Income Tax Appellate Tribunal2023#19204 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Issues it is cited on

share capital and share premiumaddition under section 68share application moneygenuineness of the transactionunexplained cash creditundisclosed incomesection 68previous yearsection 143personcompanysection 14

Judgments citing 182-193 Dharmvir Merchandise (P.) Ltd. v. ITO

ACIT, Central Circle-13, New Delhi vs. Double Plus Software P.Ltd, Nedw Delhi

ITA 4745/DEL/2018[2010-11]Status: DisposedITAT Delhi16 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh, Hon'Ble(As) & Ms. Madhumita Roy & Shri Brajesh Kumar Singh

Section 143(1)Section 143(2)Section 143(3)Section 68

…Page 1 ITA No.4745/Del/2018 Double Plus Software Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: 'B' NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT (AS THIRD MEMBER) & MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 4745/Del/2018 Assessment Year: 2010-11 ACIT, Central Circle-13, New Delhi Vs. Double Plus Software Pvt. Ltd., 36A, 10159, Padam Singh Road, Karol Bagh, New Delhi-1100 05 Also at No.1, Zamarudpur Community Centre, Kailash Colony, New Delhi-1100 48 (Appellant) PAN :AABCD3206F (Respondent) Assessee by Shri Manoj Kataruka, Adv. Department…

Parveen, Vpo Khanda Kheri vs. ITO, Ward-1, Hisar

ITA 4745/DEL/2024[2017-18]Status: DisposedITAT Delhi07 Jan 2025AY 2017-18

Bench: Shri Mahavir Singh, Hon'Ble(As) & Ms. Madhumita Roy & Shri Brajesh Kumar Singh

Section 143(1)Section 143(2)Section 143(3)Section 68

…Page 1 ITA No.4745/Del/2018 Double Plus Software Pvt. Ltd. THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: 'B' NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT (AS THIRD MEMBER) & MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No. 4745/Del/2018 Assessment Year: 2010-11 ACIT, Central Circle-13, New Delhi Vs. Double Plus Software Pvt. Ltd., 36A, 10159, Padam Singh Road, Karol Bagh, New Delhi-1100 05 Also at No.1, Zamarudpur Community Centre, Kailash Colony, New Delhi-1100 48 PAN :AABCD3206F (Appellant) (Respondent) Assessee by Shri Manoj Kataruka, Adv. Department…

M/S Wisley Real Estate Pvt. Ltd., Kolkata vs. ITO, Ward-11(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 55/KOL/2024[2012-13]Status: DisposedITAT Kolkata06 Jun 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No. 55/Kol/2024 Assessment Year: 2012-2013 M/S. Wisley Real Estate Pvt. Ltd.,…..........Appellant 86C, Viswakarma, 1St Floor, Topsia Road, Tiljala, Kolkata-700046 [Pan:Aakcs8704L] -Vs.- Income Tax Officer,……..........................Respondent Ward-11(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri A.K. Tulsyan, Fca, Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 18Th March, 2024 Date Of Pronouncing The Order: June 6Th , 2024 O R D E R

Section 131Section 133(6)Section 234BSection 68

…ITA No.55/KOL/2024 Assessment Year: 2012-2013 M/s. Wisley Real Estate Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Sanjay Garg, Judicial Member & Dr. Manish Borad, Accountant Member I.T.A. No. 55/KOL/2024 Assessment Year: 2012-2013 M/s. Wisley Real Estate Pvt. Ltd.,…..........Appellant 86C, Viswakarma, 1st Floor, Topsia Road, Tiljala, Kolkata-700046 [PAN:AAKCS8704L] -Vs.- Income Tax Officer,……..........................Respondent Ward-11(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri A.K. Tulsyan, FCA, appeared on behalf of the assess…

Principal Commissioner of Income Tax Central 1 Kolkata vs. M/S Narsingh Ispat Ltd

ITAT/80/2024HC Calcutta11 Mar 2024

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : 11Th March, 2024 Appearance : M S. Smita Das De, Adv. Mr. Prithu Dudhoria, Adv. …For Appellant Mr. Kartik Kurmy, Adv. (Vc) Mr. Indranil Banerjee, Adv. Mr. Subrata Mukherjee, Adv. Mr. Debayan Dutta, Adv. …For Respondent. The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel Appearing For The Appellant Revenue & Mr. Kartik Kurmy, Learned Counsel Appearing For The Respondent Assessee. There Is A Delay Of 59 Days In Filing The Present Appeal. We Are Satisfied With The Reasons Given By The Appellant Department For Not Preferring The Appeal Within The Period Of Limitation. Hence, The Condone Delay Petition Is Allowed & Delay In Filing The Appeal Is Condoned.

Section 143(3)Section 147Section 260ASection 68

…OD–12 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/80/2024 IA No: GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA VS. M/S. NARSINGH ISPAT LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE SUPRATIM BHATTACHARYA Date : 11th March, 2024 Appearance : M s. Smita Das De, Adv. Mr. Prithu Dudhoria, Adv. …for appellant Mr. Kartik Kurmy, Adv. (VC) Mr. Indranil Banerjee, Adv. Mr. Subrata Mukherjee, Adv. Mr. Debayan Dutta, Adv. …for respondent. The Court : We have heard Ms. Smita Das De, learned standing Counsel appearing for…

182-193 Dharmvir Merchandise (P.) Ltd. v. ITO (149 Taxmann.com 221) — Cited in 4 Judgments | BharatTax