356 ITR 451 (Guj) CIT v. Simith Sheth

429 ITR 332High Court2020#20841 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 153CSection 234ASection 234BSection 234CSection 234DSection 270A

Judgments citing 356 ITR 451 (Guj) CIT v. Simith Sheth

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

In the result, both the appeals of the Assessee are partly

ITA 2208/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…cannot be disallowed. • 103 taxmann.com 459 (Bombay High Court) Pr. CIT vs. Mohammad Haji Adam & Co. • 300 Taxman 288 (Guj) Pr. CIT vs. Sunil Mittal (HUF) • 356 ITR 451 (Guj) CIT vs. Simith Sheth • 372 ITR 619 (Bom) CIT vs. Nikunj Exim Enterprises Pvt. Ltd. • 429 ITR 332 (Bom) Pr. CIT vs. Jakharia Fabric Pvt. Ltd. • 194 ITD 579 (Bom) Dy CIT vs. DBM Geotechnics & Construction Pvt. Ltd. • 193 ITD 710 (Bom) Kimaya Impex (P) Ltd. vs. ITO 2. In Civil Construction cases (i) In the case of civil contractors, contracts allotted by semi government agencies, which is supervised by various wings of departments and audits an…

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

In the result, both the appeals of the Assessee are partly

ITA 2207/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Nov 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…cannot be disallowed. • 103 taxmann.com 459 (Bombay High Court) Pr. CIT vs. Mohammad Haji Adam & Co. • 300 Taxman 288 (Guj) Pr. CIT vs. Sunil Mittal (HUF) • 356 ITR 451 (Guj) CIT vs. Simith Sheth • 372 ITR 619 (Bom) CIT vs. Nikunj Exim Enterprises Pvt. Ltd. • 429 ITR 332 (Bom) Pr. CIT vs. Jakharia Fabric Pvt. Ltd. • 194 ITD 579 (Bom) Dy CIT vs. DBM Geotechnics & Construction Pvt. Ltd. • 193 ITD 710 (Bom) Kimaya Impex (P) Ltd. vs. ITO 2. In Civil Construction cases (i) In the case of civil contractors, contracts allotted by semi government agencies, which is supervised by various wings of departments and audits an…

Serum Institute of India Ltd., Pune vs. Deputy Commisisoner of Income-Tax

In the result, the appeal of the assessee is partly allowed in

ITA 1184/PUN/2015[2009-10]Status: DisposedITAT Pune20 Jun 2023AY 2009-10

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.1184/Pun/2015 "नधा"रण वष" / Assessment Year : 2009-10

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1184/PUN/2015 "नधा"रण वष" / Assessment Year : 2009-10 Serum Institute of India Ltd., Vs. DCIT, 212/2, Hadapsar, Central Circle-1(1), Pune 411 028 Pune PAN : AABCS4225M Appellant Respondent Assessee by Shri Eugene Waradkar Revenue by Shri Keyur Patel, CIT-DR Date of hearing 19-06-2023 Date of pronouncement 20-06-2023 आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-11, Pune on 28-…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

In the result, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, whereas appeals of the revenue are par...

ITA 2665/MUM/2022[2013-14]Status: HeardITAT Mumbai28 Feb 2023AY 2013-14

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21

…in the case of Hon’ble Bombay High Court in the case of Pr. CIT v. Ris Pr. CIT v. Rishabhdev Technocable Ltd. 424 ITR 338 (Bom) Technocable Ltd. 424 ITR 338 (Bom) and decision of in the case and decision of in the case of Pr. CIT v. Jakharia Fabric (P.) Ltd. 429 ITR 332 (Bom), Pr. CIT v. Jakharia Fabric (P.) Ltd. 429 ITR 332 (Bom), Pr. CIT v. Jakharia Fabric (P.) Ltd. 429 ITR 332 (Bom), Following the above decision ollowing the above decisions, the Ld. CIT(A) restricted the , the Ld. CIT(A) restricted the disallowance of purchases to 5% in respect of 9 parties observing disallowance of purchases to 5% in respect…

356 ITR 451 (Guj) CIT v. Simith Sheth (429 ITR 332) — Cited in 4 Judgments | BharatTax