2018) 265 Taxman 383 (Guj); (v) CIT v. Vignesh Kumar Jewellers

180 Taxmann 18High Court2009#13625 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 147Section 36(1)(va)Section 40(a)(ia)Section 68Section 69CSection 194CSection 80-IB

Issues it is cited on

section 80ibpanchnamasection 194cadmission of additional evidencesection 201(1)section 36(1)(va)section 40(a)(ia)section 69cfirst appealreassessment proceedingssection 80section 68

Judgments citing 2018) 265 Taxman 383 (Guj); (v) CIT v. Vignesh Kumar Jewellers

ITO, Ludhiana vs. M/S A.K. Exports, Ludhiana

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

ITA 800/CHANDI/2011[2007-08]Status: DisposedITAT Chandigarh01 Jul 2025AY 2007-08

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Shri Manav Bansal(CIT) a/w Shri Vivek
Section 143(3)Section 68Section 69CSection 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.799/CHANDI/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ ITA No.965/CHANDI/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ ITA No.375/CHANDI/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ ITA No.800/CHANDI/2011 (िनधा"रणवष" / Assessment Year: 2007-08) ITO M/s A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAG…

ITO, Ludhiana vs. M/S A.K. Exports, Ludhiana

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

ITA 799/CHANDI/2011[2002-03]Status: DisposedITAT Chandigarh01 Jul 2025AY 2002-03

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Shri Manav Bansal(CIT) a/w Shri Vivek
Section 143(3)Section 68Section 69CSection 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.799/CHANDI/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ ITA No.965/CHANDI/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ ITA No.375/CHANDI/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ ITA No.800/CHANDI/2011 (िनधा"रणवष" / Assessment Year: 2007-08) ITO M/s A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAG…

M/S A.K. Exports, Ludhiana vs. ITO, Ludhiana

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

ITA 988/CHANDI/2010[2005-06]Status: DisposedITAT Chandigarh01 Jul 2025AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Shri Manav Bansal(CIT) a/w Shri Vivek
Section 143(3)Section 68Section 69CSection 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.799/CHANDI/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ ITA No.965/CHANDI/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ ITA No.375/CHANDI/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ ITA No.800/CHANDI/2011 (िनधा"रणवष" / Assessment Year: 2007-08) ITO M/s A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAG…

ITO -I(1), Ludhiana vs. M/S A.K. Exports, Ludhiana

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

ITA 965/CHANDI/2010[2005-06]Status: DisposedITAT Chandigarh01 Jul 2025AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Shri Manav Bansal(CIT) a/w Shri Vivek
Section 143(3)Section 68Section 69CSection 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.799/CHANDI/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ ITA No.965/CHANDI/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ ITA No.375/CHANDI/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ ITA No.800/CHANDI/2011 (िनधा"रणवष" / Assessment Year: 2007-08) ITO M/s A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAG…

ITO, Ludhiana vs. M/S A.K. Exports, Ludhiana

In the result, all the appeals of the revenue as well as the appeal and cross-objection of the assessee stand allowed for statistical purposes

ITA 375/CHANDI/2010[2006-07]Status: DisposedITAT Chandigarh01 Jul 2025AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.799/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ Ita No.965/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ Ita No.375/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ Ita No.800/Chandi/2011 (िनधा"रणवष" / Assessment Year: 2007-08) Ito M/S A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 5. आयकरअपीलसं./ Ita No.988/Chandi/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 6. Co No/25.Chandi/2010 (In Ita No.375/Chandi/2010) (िनधा"रणवष" / Assessment Year: 2006-07) M/S A.K. Exports Ito F-1, Shaheed Bhagat Singh Nagar बनाम/ Vs. Ward 1(1) Pakhowal Road, Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagfa-1903-N

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Shri Manav Bansal(CIT) a/w Shri Vivek
Section 143(3)Section 68Section 69CSection 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.799/CHANDI/2011 (िनधा"रणवष" / Assessment Year: 2002-03) & 2. आयकरअपीलसं./ ITA No.965/CHANDI/2010 (िनधा"रणवष" / Assessment Year: 2005-06) & 3. आयकरअपीलसं./ ITA No.375/CHANDI/2010 (िनधा"रणवष" / Assessment Year: 2006-07) & 4. आयकरअपीलसं./ ITA No.800/CHANDI/2011 (िनधा"रणवष" / Assessment Year: 2007-08) ITO M/s A.K. Exports बनाम/ Ward 1(1) F-1, Shaheed Bhagat Singh Nagar Vs. Ludhiana Pakhowal Road, Ludhiana "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAG…

M/S. Vinayak Agro Industries, Rourkela vs. ITO Ward-4, Rourkela

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 166/CTK/2023[2012-13]Status: DisposedITAT Cuttack22 Nov 2023AY 2012-13
For Appellant: Shri N.K.Rout, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 143(3)Section 148

…आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA Nos.107&166/CTK/2023 (ननधाारण वषा / Assessment Year :2009-2010 & 2012-2013) M/s Vinayak Agro Industries, Vs ITO, Ward-4, Rourkela Ratakhand, Bisra, Rourkela, Dist: Sundargarh-770036 PAN No. :AAGFV 6324 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri N.K.Rout, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 22/11/2023 घोषणा…

M/S. Vinayak Agro Industries, Rourkela vs. ITO Ward-4, Rourkela

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 107/CTK/2023[2009-10]Status: DisposedITAT Cuttack22 Nov 2023AY 2009-10
For Appellant: Shri N.K.Rout, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 143(3)Section 148

…आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA Nos.107&166/CTK/2023 (ननधाारण वषा / Assessment Year :2009-2010 & 2012-2013) M/s Vinayak Agro Industries, Vs ITO, Ward-4, Rourkela Ratakhand, Bisra, Rourkela, Dist: Sundargarh-770036 PAN No. :AAGFV 6324 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri N.K.Rout, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 22/11/2023 घोषणा…

2018) 265 Taxman 383 (Guj); (v) CIT v. Vignesh Kumar Jewellers (180 Taxmann 18) — Cited in 7 Judgments | BharatTax