38 TTJ 402 ( Del. Trib.), ACIT v. K.S. Shetty and Co.

63 ITD 330Income Tax Appellate Tribunal1997#25533 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing 38 TTJ 402 ( Del. Trib.), ACIT v. K.S. Shetty and Co.

OM SWEETS P.LTD,NEW DELHI vs. DCIT, CIRCLE-19(1)&2, NEW DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 378/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Sept 2021AY 2014-15

Bench: Shri O.P. Kant & Shri K. Narasimha Chary

For Appellant: Sh. Bharti Sharma, AdvocateFor Respondent: Sh. Vipul Kashyap, Sr. DR

Section 37

…] [1999] 64 TTJ 507( Del. Trib), ITO v. Singh Radio Co. (India] (P.] Ltd. [1991] 59 Taxman 367( Del. Trib), ITO v. Chawla Bros [1990] 38 TTJ 402 ( Del. Trib.), ACIT v. K.S. Shetty and Co., (2003) 263 ITR 71, (Chennai Trib.), Rajees vs Income-Tax Officer, 1997 63 ITD 330, (Cochin Trib.), M/s. S.G.R. Chemicals Pvt. Ltd. v. ITO, ITA no. 932/Hyd/2016, order dt. 17.04.2018, Hyd. Trib., Chaluvadi Anjaneyulu (HUF] v. ITO, ITA no. 248/VIZ/2014, order dt. 11.01.2019, (Viz. Trib.), M/s. Indus Steels and Alloys Ltd., v. DCIT, ITA no. 2382 & 2383/Bang /2018, order dt. 30.07.2019, Bang. Trib., M/s. V. Kay Translines (P] Ltd.,…

OM SWEET (P) LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(1) & (2), NEW DELHI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 4139/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Sept 2021AY 2013-14

Bench: Shri O.P. Kant & Shri K. Narasimha Chary

For Appellant: Sh. Bharti Sharma, AdvocateFor Respondent: Sh. Vipul Kashyap, Sr. DR

Section 37

SMT. RAMESH SHOBANA,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 2223/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Feb 2017AY 2012-13

Bench: Shri N.R.S. Ganesanआयकर अपील सं./Ita No. 2223/Mds/2016 िनधा"रण वष" / Assessment Year : 2012-13 Smt. Ramesh Shobana, The Deputy Commissioner Of C/O. M/S. U. Gopinath & Co, V. Income Tax, Guru Nivas, Non Corporate Circle 2, No.5/2, Krishnaswamy Avenue, Chennai – 34. Mylapore, Chennai – 600 004. Pan : Bfips0708H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V.S. Jayakumar, Advocate ""यथ" क" ओर से/Respondent By : Shri Sanat Kumar Raha, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.01.2017 घोषणा क" तारीख/Date Of Pronouncement :28.02.2017 आदेश आदेश /O R D E R आदेश आदेश

For Appellant: Shri V.S. Jayakumar, AdvocateFor Respondent: Shri Sanat Kumar Raha, JCIT

Section 36(1)(iii)

…आयकर अपीलीय अिधकरण, ‘सी’/ एस एम सी "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ / SMC BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "याियक सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER आयकर अपील सं./ITA No. 2223/Mds/2016 िनधा"रण वष" / Assessment Year : 2012-13 Smt. Ramesh Shobana, The Deputy Commissioner of C/o. M/s. U. Gopinath & Co, v. Income Tax, Guru Nivas, Non Corporate Circle 2, No.5/2, Krishnaswamy Avenue, Chennai – 34. Mylapore, Chennai – 600 004. PAN : BFIPS0708H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V.S. Jayakumar, Advocate ""यथ" क" ओर से/Respondent by…