230 Taxman 313 (Guj.). (iv) Naresh Chand Aggarwal v. CIT

357 ITR 515High Court#20604 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2019.

Judgments citing 230 Taxman 313 (Guj.). (iv) Naresh Chand Aggarwal v. CIT

Assistant Commissioner of Income Tax-25(2), Mumbai vs. Shri Anand Babulal Mehta, Mumbai

In the result the grounds of appeal raised by the assessee is allowed

ITA 5040/MUM/2019[2008-09]Status: DisposedITAT Mumbai13 Dec 2019AY 2008-09

Section 271

…of the assessee relied upon the following decision; (i) CIT Versus Ravail Singh & Company 254 ITR 191(P&H), (ii) Harigopal Vs CIT 258 ITR 85 (P&H HC), (iii) ITO Vs Bombaywala Readymade Store[2015]230Taxman 313(Guj H C), (iv) Naresh Chand Aggarwal Versus CIT 357 ITR 515 (All HC), (v) DCIT Versus Manohar Manak ITA 5586/Mumbai/2015, (vi) Yashraj Films Pvt Ltd Versus ACIT ITA 7519/Mumbai/ 2013, (vii) Sarvesh Mercantile Private Ltd Vs ACIT ITA 6040/M/ 2013 and (viii) DCIT versus Risabh Impex ITA 93/Mumbai 2011. 4. On the other hand the learned and AR for the revenue supported the order of authorities below. It was a…

ITO Ward 25(2)(4), Mumbai vs. Shri. Jai Pravin Gandhi, Mumbai

In the result the grounds of appeal raised by the assessee is allowed

ITA 4997/MUM/2019[2009-10]Status: DisposedITAT Mumbai13 Dec 2019AY 2009-10

Section 271

Grafica Flextronica, Mumbai vs. ACIT 25(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 295/MUM/2018[2010-11]Status: DisposedITAT Mumbai06 Jun 2019AY 2010-11

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhm/S Grafica Flextronica Acit-25(2), Room No. 508, C-10, 5Th 3, “Saurabh- “A” Chs Ltd., Vs. Ground Floor, Next To Bhuta Floor, Pratyakshkar Bhavan, High School, Shahaji Raje Bandra Kurla Complex, Marg, Vile Parle (East), ” Bandra (East), Mumbai-400057. Mumbai-400051. Pan: Aaafg4064A Appellant Respondent Appellant By : Shri Bhupendra Shah (C.A) Respondent By : Shri Abhi Rama Karthikeyan S. (Sr. Dr) Date Of Hearing : 06.06.2019 Date Of Pronouncement : 06.06.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Bhupendra Shah (C.A)For Respondent: Shri Abhi Rama Karthikeyan S. (Sr. DR)

Section 143(3)Section 147Section 154Section 254(1)Section 271(1)(c)

…ses. (i) CIT vs. Ravail Singh & Company (254 ITR 191 (P&H). (ii) Harigopal vs. CIT 9258 ITR 85 (P&H HC). ITA No. 295 Mum 2018-M/s Grafica Flextronica (iii) ITO vs. Bombaywala Readymade Store [2015] 230 Taxman 313 (Guj.). (iv) Naresh Chand Aggarwal vs. CIT (357 ITR 515 (All HC), (v) DCIT vs. Manohar Manak (ITA 5586/M/2015). (vi) Yashraj Films Pvt. Ltd. vs. ACIT (ITA 7519/M/2013). (vii) Sarvesh Mercantile Pvt. Ltd. (ITA 93/Mum/2011). (viii) DCIT vs. Risabh Impex (ITA 93/Mum/2011. 6. Therefore, considering the fact of the present case and in view of the above aforesaid decision, we are of the view that this is n…

Sushil Chhatrabhuj Raheja, Mumbai vs. ACIT 25(1), Mumbai

In the result the grounds of appeal raised by the assessee

ITA 1375/MUM/2017[2011-12]Status: DisposedITAT Mumbai29 Sept 2017AY 2011-12

Bench: Sh. G.S. Pannu & Shri Pawan Singh

Section 143(1)Section 143(3)Section 147Section 148Section 254(1)Section 271(1)Section 37

…R of the assessee relied upon the following decision; (i) CIT Versus Ravail Singh & Company 254 ITR 191(P&H), (ii) Harigopal Vs CIT 258 ITR 85 (P&H HC), (iii) ITO Vs Bombaywala Readymade Store[2015]230Taxman 313(Guj H C), (iv) Naresh Chand Aggarwal Versus CIT 357 ITR 515 (All HC), (v) DCIT Versus Manohar Manak ITA 5586/Mumbai/2015, (vi) Yashraj Films Pvt Ltd Versus ACIT ITA 7519/Mumbai/ 2013, (vii) Sarvesh Mercantile Private Ltd Vs ACIT ITA 6040/M/ 2013 and (viii) DCIT versus Risabh Impex ITA 93/Mumbai 2011. 4. On the other hand the learned and AR for the revenue supported the order of authorities below. It was a…