203 (Raj); (22) CIT v. Vacmet Packaging (India) (P) Ltd.

45 Taxmann.com 204High Court2014#7926 most cited

What is 203 (Raj); (22) CIT v. Vacmet Packaging (India) (P) Ltd. authority for?

An Assessing Officer cannot make an addition under section 68 for share application money if the assessee has provided all documentary evidence, including share application forms, bank statements, income-tax returns, balance sheets, and board resolutions.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Vacmet Packaging (India) (P) Ltd. · section 68 · share application money · documentary evidence · addition under section 68 · genuineness of share capital · section 131 · section 132(1) · section 153A · section 153C · section 69

Sections most often in play

Section 131Section 132(1)Section 153ASection 153CSection 68Section 69

Issues it is cited on

summons under section 131share capital and share premiumaddition under section 68share application moneyentry operatordisallowance under section 14asection 131rule 46agenuineness of the transactionaccommodation entrysection 69csection 133

Judgments citing 203 (Raj); (22) CIT v. Vacmet Packaging (India) (P) Ltd.

Subharti Media Ltd., Meerut vs. ACIT, Central Circle, Meerut

In the result, appeal of the Revenue is dismissed and the

ITA 1715/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Aug 2024AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2693/Del/2016 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Acit Subharti Media Ltd., Central Circle, Vs. Subhartipuram, Nh-58, Meerut. Delhi Haridwar Byepass Road, Meerut.

Section 131Section 132(1)Section 153CSection 68

…I.T.A.Nos.2693/Del/2016 & 1715/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2693/Del/2016 िनधा"रणवष"/Assessment Year: 2010-11 बनाम ACIT Subharti Media Ltd., Central Circle, Vs. Subhartipuram, NH-58, Meerut. Delhi Haridwar Byepass Road, Meerut. PAN No.AALCS49697Q अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.1715/Del/2018 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Subharti Media Ltd., ACIT Subhartipuram, NH-58, Vs. Central Circle, Delhi Haridwar Byepass Road, Mee…

ACIT, Meerut vs. M/S Subharti Media Ltd., Meerut

In the result, appeal of the Revenue is dismissed and the

ITA 2693/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Aug 2024AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2693/Del/2016 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Acit Subharti Media Ltd., Central Circle, Vs. Subhartipuram, Nh-58, Meerut. Delhi Haridwar Byepass Road, Meerut.

Section 131Section 132(1)Section 153CSection 68

…I.T.A.Nos.2693/Del/2016 & 1715/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2693/Del/2016 िनधा"रणवष"/Assessment Year: 2010-11 बनाम ACIT Subharti Media Ltd., Central Circle, Vs. Subhartipuram, NH-58, Meerut. Delhi Haridwar Byepass Road, Meerut. PAN No.AALCS49697Q अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.1715/Del/2018 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Subharti Media Ltd., ACIT Subhartipuram, NH-58, Vs. Central Circle, Delhi Haridwar Byepass Road, Mee…

ITO, Ward- 4(1), New Delhi vs. Baba Alloys Pvt. Ltd., New Delhi

ITA 29/DEL/2018[2012-13]Status: DisposedITAT Delhi14 Mar 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. P. C. Yadav, AdvFor Respondent: Sh. Kanv Bali, Sr. DR
Section 131Section 133(6)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 29/Del/2018 : Asstt. Year: 2012-13 ITO, Vs. M/s Baba Alloys Pvt. Ltd., Ward-4(1), B-3, M-Block, AVG Bhawan, Connaught New Delhi Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AACCB7329N Assessee by : Sh. P. C. Yadav, Adv. Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 08.02.2023 Date of Pronouncement: 14.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by Revenue against the order of the ld CIT(A)-2, New Delhi d…

The ITO, Ward-1(1)(2), Vadodara vs. M/S. Dukraft Paper Distributor Pvt. Ltd., Mumbai

ITA 452/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2012-13

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Roy

For Appellant: Shri S. S. Shukla, Sr. DRFor Respondent: Shri M. K. Patel, A.R
Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRAMOD M. JAGTAP, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 452/Ahd/2016 (Assessment Year: 2012-13) ITO Vs. M/s. Dukraft Paper Ward-1(1)(2), Distributor Pvt. Ltd. 107, 1st Floor, City Mall, Vadodara-390007 New Link Road, Andheri West Mumbai-400053 [PAN No.AADCD0768Q] (Appellant) .. (Respondent) Appellant by : Shri S. S. Shukla, Sr. DR Respondent by : Shri M. K. Patel, A.R. Date of Hearing 31.03.2022 Date of Pronouncement 27.04.2022 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the Revenue is directed agai…

M/S. More Credit Securities Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, ITA.No.4704/Del

ITA 5318/DEL/2016[2010-11]Status: DisposedITAT Delhi24 Dec 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Sanjay Garg

For Appellant: Sh Sudesh Garg, AdvocateFor Respondent: Sh Gaurav Pundir, Sr. D.R
Section 131Section 133(6)Section 139Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA No.5318/Del./2016 Assessment Year 2010-11 M/s. More Credit Securities (P) Ltd., RZD- 3A, Palam Dabri Road, The Income Tax Officer, Mahavir Enclave, Ward — 17 (1), Room Opposite Sulabh VS., International, Palam, No.323A, C.R. Bldg., New New Delhi - 110 045. Delhi — 110 002. PAN AAACM2081J3 (Appellant) (Respondent) ITA No.5278/Del./2016 Assessment Year 2010-11 The Income Tax Officer, M/s. More Credit Securities _ (P) Ltd., RZD-3A, Palam Ward — 17 (1), Room Dab…

ITO, New Delhi vs. M/S. More Credit Securites (P) Ltd., New Delhi

In the result, ITA.No.4704/Del

ITA 5278/DEL/2016[2010-11]Status: DisposedITAT Delhi24 Dec 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Sanjay Garg

For Appellant: Sh Sudesh Garg, AdvocateFor Respondent: Sh Gaurav Pundir, Sr. D.R
Section 131Section 133(6)Section 139Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA No.5318/Del./2016 Assessment Year 2010-11 M/s. More Credit Securities (P) Ltd., RZD- 3A, Palam Dabri Road, The Income Tax Officer, Mahavir Enclave, Ward — 17 (1), Room Opposite Sulabh VS., International, Palam, No.323A, C.R. Bldg., New New Delhi - 110 045. Delhi — 110 002. PAN AAACM2081J3 (Appellant) (Respondent) ITA No.5278/Del./2016 Assessment Year 2010-11 The Income Tax Officer, M/s. More Credit Securities _ (P) Ltd., RZD-3A, Palam Ward — 17 (1), Room Dab…

ITO, New Delhi vs. M/S. More Credit Securities Pvt. Ltd., New Delhi

In the result, ITA.No.4704/Del

ITA 4704/DEL/2014[2011-12]Status: DisposedITAT Delhi24 Dec 2021AY 2011-12

Bench: Shri R.K. Panda & Shri Sanjay Garg

For Appellant: Sh Sudesh Garg, AdvocateFor Respondent: Sh Gaurav Pundir, Sr. D.R
Section 131Section 133(6)Section 139Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ITA No.5318/Del./2016 Assessment Year 2010-11 M/s. More Credit Securities (P) Ltd., RZD- 3A, Palam Dabri Road, The Income Tax Officer, Mahavir Enclave, Ward — 17 (1), Room Opposite Sulabh VS., International, Palam, No.323A, C.R. Bldg., New New Delhi - 110 045. Delhi — 110 002. PAN AAACM2081J3 (Appellant) (Respondent) ITA No.5278/Del./2016 Assessment Year 2010-11 The Income Tax Officer, M/s. More Credit Securities _ (P) Ltd., RZD-3A, Palam Ward — 17 (1), Room Dab…

Shakti Share Shoppee Pvt. Ltd., Mumbai vs. ITO, WD-13(2)(3), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 4100/MUM/2017[2008-09]Status: DisposedITAT Mumbai23 Dec 2020AY 2008-09

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Vishnu Agarwal, A.RFor Respondent: Shri T.S. Khalsa, D.R
Section 143(1)Section 147Section 148Section 56(2)(vii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.4100 & 4101/M/2017 Assessment Years: 2008-09 & 2009-10 M/s. Shakti Share The Income-Tax Officer, Shoppee Pvt. Ltd., Ward-13(2)(3), B-302, Rangoli Vasant Aayakar Bhavan, Utsav, Vs. Mumbai - 400020 Thakur Village, Kandivali (East), Mumbai – 400 101 PAN: AAACS 9220 K (Appellant) (Respondent) Present for: Assessee by : Shri Vishnu Agarwal, A.R. Revenue by : Shri T.S. Khalsa, D.R. Date of Hearing : 15.12.2020 Date of Pronouncement : 23.12.2020 O R D E R Per Raj…

M/S Opulent Trading & Investment Pvt. Ltd, Mumbai vs. ITO 10 (3) (2), Mumbai

In the result, appeal filed by the assessee is treated as allowed, for

ITA 2814/MUM/2018[2014-15]Status: DisposedITAT Mumbai29 Mar 2019AY 2014-15

Bench: Shri G Manjunatha () & Shri Ravish Sood () - Ay 2013-14 - Ay 2014-15

Section 131Section 133(6)Section 143(2)Section 68

…1 ITAs 2813 & 2814/Mum/2018 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI Before Shri G Manjunatha (ACCOUNTANT MEMBER) AND Shri Ravish Sood (JUDICIAL MEMBER) - AY 2013-14 - AY 2014-15 M/s Opulent Trading & vs ITO-10(3)(2), Mumbai Investment Pvt Ltd, 138-A, Chandawadi, 2nd Floor, Flat No.15, C.P. Tank Road, Mumbai 400 004 PAN : AAACO2872M APPELLANT RESPONDEDNT Appellant by Shri Bhupendra Shah Respondent by Smt. R Sindhu Date of hearing 06-02-2019 Date of pronouncement 29-03-2019 O R D E R Per G Manjunatha, AM : These two appeals filed by the assessee are directed against the common order o…

DCIT, New Delhi vs. M/S. Mahesh Wood Products (P) Ltd., New Delhi

In the result, the ITA No

ITA 4875/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2019AY 2010-11

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4873 TO 4875/Del/2014 Assessment Years: 2008-09 to 2010-11 DCIT, CENTRAL CIRCLE-03, Vs. M/S MAHESH WOOD PRODUCTS ROOM NO. 355, 3RD FLOOR, (P) LTD., JHANDEWALAN EXTENSION, A-121, ASHOK VIHAR, NEW DELHI – 110 055 PHASE-1, NEW DELHI (PAN AAACM0118Q) (Appellant) (Respondent) Department by Ms. Pramita M. Biswas, CIT(DR) Assessee by Sh. S.K. Gupta, CA ORDER PER H.S. SIHU, JM These 03 appeals are filed by the Revenue against the respective Orders passed by…

DCIT, New Delhi vs. M/S. Mahesh Wood Products (P) Ltd., New Delhi

In the result, the ITA No

ITA 4874/DEL/2014[2009-10]Status: DisposedITAT Delhi21 Feb 2019AY 2009-10

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4873 TO 4875/Del/2014 Assessment Years: 2008-09 to 2010-11 DCIT, CENTRAL CIRCLE-03, Vs. M/S MAHESH WOOD PRODUCTS ROOM NO. 355, 3RD FLOOR, (P) LTD., JHANDEWALAN EXTENSION, A-121, ASHOK VIHAR, NEW DELHI – 110 055 PHASE-1, NEW DELHI (PAN AAACM0118Q) (Appellant) (Respondent) Department by Ms. Pramita M. Biswas, CIT(DR) Assessee by Sh. S.K. Gupta, CA ORDER PER H.S. SIHU, JM These 03 appeals are filed by the Revenue against the respective Orders passed by…

DCIT, New Delhi vs. M/S. Mahesh Wood Products (P) Ltd., New Delhi

In the result, the ITA No

ITA 4873/DEL/2014[2008-09]Status: DisposedITAT Delhi21 Feb 2019AY 2008-09

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4873 TO 4875/Del/2014 Assessment Years: 2008-09 to 2010-11 DCIT, CENTRAL CIRCLE-03, Vs. M/S MAHESH WOOD PRODUCTS ROOM NO. 355, 3RD FLOOR, (P) LTD., JHANDEWALAN EXTENSION, A-121, ASHOK VIHAR, NEW DELHI – 110 055 PHASE-1, NEW DELHI (PAN AAACM0118Q) (Appellant) (Respondent) Department by Ms. Pramita M. Biswas, CIT(DR) Assessee by Sh. S.K. Gupta, CA ORDER PER H.S. SIHU, JM These 03 appeals are filed by the Revenue against the respective Orders passed by…

DCIT 9(3)(1), Mumbai vs. Fern Infrastructure P.Ltd, Mumbai

ITA 3390/MUM/2016[2010-11]Status: DisposedITAT Mumbai31 May 2018AY 2010-11
For Appellant: Shri Vijay MehtaFor Respondent: Shri Saurabh Deshpande
Section 131(1)Section 133Section 68

…आयकर अपील"य अ"धकरण “के” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./I.T.A. No. 3390/Mum/2016 ("नधा"रण वष" / Assessment Year: 2010-11) Dy. CIT-9(3)(1), M/s. Fern Infrastructure Pvt. Ltd. बनाम/ 215, Aayakar Bhavan, 2nd Floor, 6th Floor, Akurti Trade Centre, M. K. Marg, Mumbai-400 020 Road No. 7, Marol, MIDC, Vs. Andheri (E), Mumbai-400 093 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AABCF 2322 C (Revenue) : (Assessee) आयकर अपील सं./I.T.A. No. 3141/Mum/2016 ("नधा"रण वष" / Assessment Year: 2010-11) बनाम/ M/s. Fern Infrastructur…

M/S. Meditronics India Pvt. Ltd., Delhi vs. ITO, New Delhi

The appeal is allowed

ITA 6251/DEL/2012[2004-05]Status: DisposedITAT Delhi12 Sept 2017AY 2004-05

Bench: Shri I. C. Sudhir & Shri L. P. Sahui. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. M/S. Meditronics India Pvt. Ltd., Income Tax Officer, 41, Pocket–Ii, Jasola, Vs. Ward : 6 (3), D E L H I – 110 025. New Delhi. Pan : Aadcm 3622 Q (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Adv.; &For Respondent: Shri Gudrun Nehra, Sr. D. R
Section 147

…1 I. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “E” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER I. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. M/s. Meditronics India Pvt. Ltd., Income Tax Officer, 41, Pocket–II, Jasola, Vs. Ward : 6 (3), D e l h I – 110 025. New Delhi. PAN : AADCM 3622 Q (Appellant) (Respondent) Assessee by : Shri Salil Aggarwal, Adv.; & Shri Shailesh Gupta, Adv.; Department by : Shri Gudrun Nehra, Sr. D. R.; Date of Hearing : 02.08.2017 Date of Pronounceme…

203 (Raj); (22) CIT v. Vacmet Packaging (India) (P) Ltd. (45 Taxmann.com 204) — Cited in 14 Judgments | BharatTax