385 (Delhi) 13. Dr. Shiv Kant Mishra v. Deputy Commissioner of Income Tax, Central Circle-II, Kanpur

118 ITD 347Income Tax Appellate Tribunal2009#22133 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2019.

Judgments citing 385 (Delhi) 13. Dr. Shiv Kant Mishra v. Deputy Commissioner of Income Tax, Central Circle-II, Kanpur

Asian Business Conection Pvt. Ltd., Bhopal vs. DCIT - 1(1), Bhopal

ITA 936/IND/2018[2015-16]Status: DisposedITAT Indore25 Sept 2019AY 2015-16

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

Section 139(1)Section 143(2)Section 143(3)Section 2Section 2(22)Section 2(22)(e)Section 35D

…Commissioner of Income Tax, Bangalore (2015) 57 taxmann.com 120 (Karnataka) 12. Commissioner of Income tax V Prasidh Leasing Ltd. (2018) 90 taxmann.com 385 (Delhi) 13. Dr. Shiv Kant Mishra V Deputy Commissioner of Income Tax, Central Circle-II, Kanpur (2009) 118 ITD 347 (Lucknow-Trib) 14. Navnit Lal C Javeri V K.K. Sen, Appellate Assistant Commissioner of Income Tax (1965) 56 ITR 198 (SC) 15. Ravinbdra R Fotedar V. Assistant Commissioner of Income Tax 10(2), Mumbai (2017) 85 Taxmann.com 314 (Mum-Trib) 36 Asian Business Connection Private Limited 16. Saamag Developers (P) Ltd V Assistant Commissioner of Income T…

Shri Shravan Choudhary, Jaipur vs. Assistant Commissioner of Income Tax, Circle-5, Jaipur

In the result, appeal of the assessee is allowed

ITA 517/JPR/2019[2010-11]Status: DisposedITAT Jaipur07 Aug 2019AY 2010-11

Bench: The Date Of Hearing.”

For Appellant: Shri Siddharth Ranka &For Respondent: Shri B.K. Gupta (CIT)

Section 143(3)Section 147Section 148Section 2(22)(e)

…substantial amount as loan or advance. Further, the said company was having accumulated profits also and thus, the case of the assessee is clearly covered by the provisions of section 2(22)(e) of the Act. In the case of Dr. Shiv Kant Mishra vs. DCIT (2009) 118 ITD 347 (Lucknow), the action u/s 147 was upheld by the Hon’ble Tribunal on account of deemed dividend. He has relied upon the decision of Hon’ble Supreme Court in case of Raymond Wollen Mills Ltd. vs. ITO, 236 ITR 34 (SC) and submitted that the sufficiency of reasons recorded by the AO for reopening of the assessment under section 148 of the Act is no…

ITO 24(1)(2), Mumbai vs. Anushree V. Khetan, Mumbai

In the result, the issue stands remitted to the file of the assessing officer

ITA 4975/MUM/2016[2006-07]Status: DisposedITAT Mumbai01 Jun 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Pawan Sing, Jm आयकर अपील सं./I.T.A. No. 4975/Mum/2016 ("नधा"रण वष" / Assessment Year: 2006-07) The Ito-24(1)(2) Smt. Anushree V. Khetan बनाम/ 2Nd Floor, Khetan Bhavan, 605, Piramal Chambers, Lalbaug, Mumbai-400 012 78, J. B. Nagar, Andheri (E), Vs. Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aocpk 8810 J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Ram Tiwari ""यथ" क" ओर से/Respondent By : Shri Rakesh Joshi

For Appellant: Shri Ram TiwariFor Respondent: Shri Rakesh Joshi

Section 142(1)Section 143(3)Section 147Section 148Section 2(22)(e)

…आयकर अपील"य अ"धकरण “एफ” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI PAWAN SING, JM आयकर अपील सं./I.T.A. No. 4975/Mum/2016 ("नधा"रण वष" / Assessment Year: 2006-07) The ITO-24(1)(2) Smt. Anushree V. Khetan बनाम/ 2nd Floor, Khetan Bhavan, 605, Piramal Chambers, Lalbaug, Mumbai-400 012 78, J. B. Nagar, Andheri (E), Vs. Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AOCPK 8810 J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Ram Tiwari ""यथ" क" ओर से/Respondent by : Shri Rakesh Joshi सुनवाई क" तार"ख / : 22.03.…