358 (Karnataka) Shringar Marketing (P.) Ltd. v. Principal Commissioner of Income-tax-4, Kolkata

128 Taxmann.com 199Income Tax Appellate Tribunal2021#19020 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

disallowance under section 14a section 14a section 263 section 26 section 14 section 143(3)document interest

Judgments citing 358 (Karnataka) Shringar Marketing (P.) Ltd. v. Principal Commissioner of Income-tax-4, Kolkata

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

ITA 242/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Aug 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri Ajey Malik (CIT)

Section 143(2)Section 143(3)Section 14ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 242/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19. cuke Career Point Limited, The Principal Commissioner of Vs. 112-B, Shakti Nagar, Income-tax, Kota. Udaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABCC 4963 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Goyal, CA & Shri…

M/S AVTIL ENTERPRISES LIMITED,MUMBAI vs. PRINCIPLE CIT -5,MUMBAI, MUMBAI

In the result the appeal filed by the assessee is allowed

ITA 734/MUM/2022[2017-18]Status: DisposedITAT Mumbai10 Oct 2022AY 2017-18

Section 143(3)Section 14ASection 263Section 3

…THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI SHRI BASKARAN BR, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER I.T.A. No.734/Mum/2022 (A.Y. 2017-18) M/s AVTIL Vs. PCIT-5 Enterprises Limited Room No. 515, 1/204, Navjivan Aaykar Bhavan, Society, Lamington Maharishi Karve Road, Road, Mumbai- Mumbai-400020 400008 PAN AACCA8482H (Appellant) (Respondent) Assessee by Shri Devang Divecha Department by Smt Shailja Rai Date of Hearing 13.07.2022 Date of Pronouncement 10.10.2022 O R D E R PER KAVITHA RAJAGOPAL:- This appeal has been filed by the assessee challenging the order of the ld. PCIT passed u/s 2…

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18

For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)

Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 187/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Castamet Works Private Limited Principle Commissioner of Vs. Village – Kharwa,Tehsil- Masuda Income Tax, Udaipur Kharwa, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCC 5624 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Prakul Khurana (A…

JOYNET DEVELOPERS LLP,MUMBAI vs. PR.CIT-27, NAVI MUMBAI

In the result, the appeal filed by the assessee is hereby allowed

ITA 868/MUM/2021[2016-17]Status: DisposedITAT Mumbai21 Feb 2022AY 2016-17

Bench: Shri Amarjit Singh, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 868/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) Joynet Developers Llp बिधम/ Pr. Cit Room No. 401, 4Th Floor, 101/B, Bellona, Pant Nagar, Vs. 90 Feet Road, Ghatkopar Tower No.6, Vashi Station East, Mumbai-400075. Complex, Vashi-400703. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aamfk0186D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Hemant Shah Revenue By: Shri Achal Sharma (Dr) सुनवाई की तारीख / Date Of Hearing: 17/01/2022 घोषणा की तारीख /Date Of Pronouncement: 21/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 25.03.2021 Passed By The Principal Commissioner Of Income Tax(“Pcit”)- 27, Mumbai [Hereinafter Referred To As The “(Pcit)”] In View Of The Provisions U/S 263 Of The Act. 2. The Assessee Has Raised The Following Grounds: - “The Following Grounds Are Independent Of & Without Prejudice To One Another: 1. On The Facts & Circumstances Of The Case & In Law, The Learned Principal Commissioner Of Income Tax, Mumbai-27 Has Erred In Setting Aside The Order Passed U/S 143(3) Of The Act By The Learned

For Appellant: Shri Hemant ShahFor Respondent: Shri Achal Sharma (DR)

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 868/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) Joynet Developers LLP बिधम/ Pr. CIT Room No. 401, 4th Floor, 101/B, Bellona, Pant Nagar, Vs. 90 Feet Road, Ghatkopar Tower No.6, Vashi Station East, Mumbai-400075. Complex, Vashi-400703. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAMFK0186D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Hemant Shah Revenue by: Shri Achal Sharma (DR) सुनवाई की तारीख / Date of Hearing: 17/01/2022 घोषणा की तारीख /Date of Pr…