285) (SC). (b) Subhalakshmi Vanijya (P.) Ltd. v. CIT

82 Taxmann.com 12High Court2017#18331 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2018 to 2022.

Judgments citing 285) (SC). (b) Subhalakshmi Vanijya (P.) Ltd. v. CIT

M/S Majju Image & Brand Consultants Pvt Ltd, Bangalore vs. The Principal Commissioner of Income Tax, Bangalore

In the result, the appeal filed by the assessee stands allowed

ITA 2015/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15 M/S. Majju Image & Brand Consultants Pvt. Ltd., The Pr. No. G1, Accolade Commissioner Of Apartments, Income Tax, Millers Road, 2Nd Cross, Bangalore – 4, Benson Town, Vs. Bangalore. Bangalore – 560 046. Pan: Aaicm6586E Appellant Respondent : Shri B.S. Balachandran, Assessee By Advocate : Shri Sumer Singh Meena, Revenue By Cit-Dr Date Of Hearing : 14-07-2022 Date Of Pronouncement : 14-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order U/S. 263 Dated 25/01/2018 Passed By Ld.Pr.Cit, Bangalore – 4 For A.Y. 2014-15 On Following Grounds Of Appeal: “1. The Impugned Revisionary Order Passed By The Learned Principal Commissioner Of Income-Tax (Pcit) U/S.263 Dated; 25-01-2018 Is Opposed To The Facts Of The Case & The Law & Therefore, It Is Liable To Be Set-Aside.

For Respondent: Shri B.S. Balachandran

Section 142(1)Section 143Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2014-15 M/s. Majju Image & Brand Consultants Pvt. Ltd., The Pr. No. G1, Accolade Commissioner of Apartments, Income tax, Millers Road, 2nd Cross, Bangalore – 4, Benson Town, Vs. Bangalore. Bangalore – 560 046. PAN: AAICM6586E APPELLANT RESPONDENT : Shri B.S. Balachandran, Assessee by Advocate : Shri Sumer Singh Meena, Revenue by CIT-DR Date of Hearing : 14-07-2022 Date of Pronouncement : 14-07-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal…

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 Davalagiri Property Developers Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-2(1)(2), Bangalore

In the result, the appeal by the assessee is allowed

ITA 568/BANG/2019[2009-10]Status: DisposedITAT Bangalore11 Apr 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2009-10

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 133(6)Section 234Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2009-10 M/s. Davalagiri Property Vs. The Deputy Commissioner Developers Pvt. Ltd., of Income Tax, Prerana Chambers, Circle 2[1][2], No.26, 2nd Floor, Bangalore. Nehru Nagar Main Road, Kumara Park West, Bangalore – 560 048. PAN: AACCD 3575A APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 11.04.2022 O R D E R Per…

Sahara India Mutual Benefit Co.Ltd., Lucknow vs. ACIT, Central Circle - I, Lucknow, Kanpur

In the result appeal filed by assessee stands allowed

ITA 607/ALLD/2000[1995-96]Status: DisposedITAT Delhi31 May 2019AY 1995-96

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 1995-96 Sahara India Commercial Vs. Acit, Cc-1 Corporation Ltd. Lucknow (Erstwhile Sahara India Mutual Benefit Co.Ltd.) Sahara India Sadan 2A, Shakespeare Sarani Kolkata 700 071 (Appellant) (Respondent)

For Appellant: Sh. Percy Pardiwala, Sr.Adv. &For Respondent: Sh. J.K.Mishra, CIT, D.R

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 1995-96 Sahara India Commercial vs. ACIT, CC-1 Corporation Ltd. Lucknow (erstwhile Sahara India Mutual Benefit Co.Ltd.) Sahara India Sadan 2A, Shakespeare Sarani Kolkata 700 071 (Appellant) (Respondent) Appellant by : Sh. Percy Pardiwala, Sr.Adv. & Sh. Kardeep Singh, C.A. Respondent by : Sh. J.K.Mishra, CIT, D.R. Date of Hearing : 06/03/2019 Date of Pronouncement: 31/05/2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeal has been filed…

Indus Best Hospitality & Realtors P.Ltd, Mumbai vs. Pr CIT 6, Mumbai

In the result, appeal of the assessee is allowed

ITA 3125/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Jan 2018AY 2012-13

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm M/S. Indus Best Hospitality & Vs. Pr Cit 6 R.No.501, 5Th Floor Realtors Pvt. Ltd., Formerly Known As Silvassa Aayakar Bhavan Realtors Pvt. Ltd., M.K.Road 105, Runwal & Omkar Esquare, Mumbai – 400 020 Opp. Sion Chunabhatti Singal Off. E.E.Highway Sion (E) Mumbai – 400 022 Pan/Gir No. Aamcs0212P Appellant) .. Respondent)

Section 133(6)Section 142(1)Section 14ASection 2Section 263

…om whom Smt. Sumitraben Chauhan had purchased 'Hard Murram' and whether any payment was made by her to that supplier. 12. The Ld. DR had also relied upon the following decisions to support the order of Ld. CIT: a. Pragati Financial Management (P) Ltd. v. CIT [82 Taxmann.com 12 (Cal.)] b. Anuj Jayendra Shah v. Pr. CIT [67 Taxmann.com 38 (Mum.)] c. Rajmandir Estates (P) Ltd. v. Pr. CIT [77 Taxmann.com 285 (SC]. 13. We have considered rival contentions and carefully gone through the orders of the authorities below and found from record that CIT has invoked his power u/s.263 to examine the land development charges pa…