390 ITR 292 (Bom) CIT v. Nirav Modi

77 Taxmann.com 78Supreme Court of India2017#4230 most cited

What is 390 ITR 292 (Bom) CIT v. Nirav Modi authority for?

A revisionary order passed by the Commissioner is not sustainable if the Assessing Officer has made detailed enquiries and applied their mind to the issue, accepting the assessee's claim.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Nirav Modi · 77 Taxmann.com 78 · Section 263 · revisionary order · Assessing Officer · enquiries · applied mind · unsustainable revision

Sections most often in play

Section 263Section 147Section 148Section 10(37)Section 143(3)Section 145A(b)Section 151Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)section 10(37)doctrine of mergerenhanced compensationsection 263(1)

Judgments citing 390 ITR 292 (Bom) CIT v. Nirav Modi

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 488/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2018-19 Shri Surjeet Singh बनाम The Pr. CIT H.No. 14/672, Baldev Singh Rohtak Nambardar wali G Khairpur Sirsa 125055, Haryana "ायी लेखा सं./PAN NO: DEGPS6997D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 494 /Chd/ 2024 िनधा"रण वष" / Assessment Year : 2013-14 Shri Randhir Singh बनाम…

Sapphire Reclaim Rubber Private Limited, Shapar, Rajkot vs. The Principal Commissioner of Income Tax -1, Rajkot

In the result, appeal filed by the Assessee is rejected

ITA 272/RJT/2024[2014-15]Status: DisposedITAT Rajkot28 Oct 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 272/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Sapphire Reclaim Rubber Pvt. Ltd. Vs. The Principal Commissioner Of Bhoomi Industrial Area, Plot No: Income Tax-1, 2Nd Floor Aayakar Bhawan, Race 1/44, National Highway 27, Veraval (Shapar), Course Ring Road, Rajkot - 360311 Rajkot Gujarat - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapcs6205B (Appellant) (Respondent) Appellant By : Shri Vimal Desai, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 30/07/2025 Date Of Pronouncement : 28/10/2025

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. Sr. (DR)
Section 115BSection 132Section 133ASection 147Section 148Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 272/RJT/2024 ("नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Sapphire Reclaim Rubber Pvt. Ltd. Vs. The Principal Commissioner of Bhoomi Industrial Area, Plot No: Income Tax-1, 2nd Floor Aayakar Bhawan, Race 1/44, National highway 27, Veraval (Shapar), Course Ring Road, Rajkot - 360311 Rajkot Gujarat - 361006 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAPCS6205B (Appellant) (Respondent) Appellant by : Shri Vimal Desai, Ld. AR Respondent by : S…

Dalal and Broacha Stock Broking Pvt Ltd, Mumbai vs. Pr. Commissioner of Income Tax-4, Mumbai

In the result, appeals of the revenue are dismissed

ITA 2718/MUM/2025[2020-21]Status: DisposedITAT Mumbai23 Jun 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Dalal & Broacha Stock Broking Pr. Commissioner Of Income Tax-4, Pvt. Ltd. Vs Aayakar Bhawan, M.K.Road, 506, Maker Chambers V, 221, Mumbai Nariman Point, Mumbai – 400021. [Pan No. Aaacd5662J] Appellant / Assessee Respondent / Revenue

Section 115BSection 142(1)Section 254(1)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Dalal And Broacha Stock Broking Pr. Commissioner of Income Tax-4, Pvt. Ltd. Vs Aayakar Bhawan, M.K.Road, 506, Maker Chambers V, 221, Mumbai Nariman Point, Mumbai – 400021. [PAN No. AAACD5662J] Appellant / Assessee Respondent / Revenue Assessee by Shri Dharmesh Shah Advocate with Ms Mitali Parekh, Advocate Revenue by Shri Annavaram Kosuri, Sr. DR Date of institution of appeal 21.04.2025 Date of hearing 19.06.2025 Date of pronouncement 23.06.2025 Order…

M/S. Sarju Vitrified Pvt. Ltd., Morbi-363641 vs. The Pr. CIT-1, Rajkot

ITA 83/RJT/2023[2018-19]Status: DisposedITAT Rajkot24 Apr 2025AY 2018-19
Section 142(1)Section 143(3)Section 263Section 68Section 68o

…M/s.Sarju Vitrified P Ltd. ITA No.83/RJT/2023 (AY: 2018-19) 2 1. The order u/s. 263 of the Act is bad in law. 2.The learned Pr. CIT has erred in law as well as on facts in not considering the submissions of the assessee on the strength of which the assessment order was neither erroneous nor prejudicial to the interest of revenue and therefore, the provisions of Section 263 of the Act were not applicable to the case of the assessee. 3.The learned Pr. CIT has erred in law as well as on facts in not appreciating that under the provisions of Section 68 as applicable to the year under appeal, the assessee was not requ…

Shree Auro Iron Limited, Jaipur vs. Principal Commissioner of Income Tax-I, Jaipur

In the result, this appeal of the assessee is allowed

ITA 788/JPR/2024[2016-17]Status: DisposedITAT Jaipur12 Mar 2025AY 2016-17
For Appellant: Shri Pravin Saraswant, CAFor Respondent: Mrs. Alka Gautam, CIT DR
Section 142(1)Section 143Section 145ASection 147Section 148Section 151Section 263Section 48

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 788/JPR/2024 निर्धारण वर्ष / Assessment Year : 2016-17 Shree Auro Iron Limited, बनाम Principal Commissioner of 11, Dudu Bagh, Vs. Income-tax-I, Loha Mandi S.C. Link Road, Jaipur. Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No. AAECS 0826 R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Pravin Saraswant, CA राजस्व की ओर…

Jalalabad Solvex Private Ltd, Jalalabad vs. Pr Commissioner of Income Tax, Amritsar-1

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

ITA 117/ASR/2024[2014-2015]Status: DisposedITAT Amritsar29 Jan 2025AY 2014-2015

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Ashwani Kalia, C.A
Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 117/Asr/2024 Assessment Year: 2014-15 Jalalabad Solvex Pvt. Ltd. Vs. Pr. Commissioner of Income Tax-1, FF Road, Jalalabad 152024 Amritsar Punjab [PAN: AAACJ 8552B] (Respondent) (Appellant) Appellant by : Sh. Ashwani Kalia, C.A. : Respondent by Sh. Anupam Kant Garg, CIT-DR Date of Hearing : 17.12.2024 Date of Pronouncement : 29.01.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. PCI…

M/S.Hdb Financial Services Ltd., Ahmedabad vs. The Pr. CIT-1, Ahmedabad

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

ITA 177/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14ASection 36(1)(vii)Section 36(1)(viia)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2017-18 HDB Financial Services The Pr.CIT-1, Ltd., Ahmedabad 2nd Floor, Radhika, Vs Law Garden Road, (Respondent) Navrangpura, Ahmedabad-380009 PAN: AABCH8761M (Appellant) Assessee Represented: Shri Vartik Chokshi, A.R. & Shri Biren Shah, A.R. Revenue Represented: Shri Sanjeev Jain, CIT-D.R. Date of hearing : 06-12-2023 Date of pronouncement : 24-01-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Asses…

Gayatri Devi, Jaipur vs. PCIT(Central), Jaipur

In the result, this appeal of the assessee is allowed

ITA 405/JPR/2022[2019-20]Status: DisposedITAT Jaipur20 Sept 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya Advocate &For Respondent: Shri Ajay Malik, CIT-DR
Section 127Section 133ASection 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 405/JPR/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Gayatri Devi Pr. CIT Vs. Rathunath Puri Daba Takhta Tonk Central, Jaipur Tonk 304 001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALJPD 4796 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mahendra Gargieya Advocate & Ms. Veshnawi Joshi, Ad…

Gold Star Diamond Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 5, Mumbai

In the result, the appeals of the assessee are allowed

ITA 2965/MUM/2018[2013-14]Status: DisposedITAT Mumbai25 Nov 2022AY 2013-14

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh

For Appellant: Nishant Thakker &For Respondent: Hemant Kumar Chimanlal
Section 143Section 143(3)Section 148Section 263Section 40(3)

…ITA Nos. 2964 & 2695/Mum/2018 1 M/s Gold Star Diamond Pvt. Ltd. VS. Pr.CIT-5 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 2964 & 2965/Mum/2018 (A.Ys.2011-12 & 2013-14) M/s Gold Star Diamond Vs. Pr. Commissioner of Private Limited, FE, Income Tax-5 4011th Floor, F Tower, Room No. 501, Aayakar Bharat Diamonds Bhavan, M.K.Road, Bourse, BKC, Bandra (E) Mumbai – 400 020 Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACR4157Q Appellant .. Respondent Appellant by : Nishant Thakker & Jasmine Amalsa…

Gold Star Diamond Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 5, Mumbai

In the result, the appeals of the assessee are allowed

ITA 2964/MUM/2018[2011-12]Status: DisposedITAT Mumbai25 Nov 2022AY 2011-12

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh

For Appellant: Nishant Thakker &For Respondent: Hemant Kumar Chimanlal
Section 143Section 143(3)Section 148Section 263Section 40(3)

…ITA Nos. 2964 & 2695/Mum/2018 1 M/s Gold Star Diamond Pvt. Ltd. VS. Pr.CIT-5 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 2964 & 2965/Mum/2018 (A.Ys.2011-12 & 2013-14) M/s Gold Star Diamond Vs. Pr. Commissioner of Private Limited, FE, Income Tax-5 4011th Floor, F Tower, Room No. 501, Aayakar Bharat Diamonds Bhavan, M.K.Road, Bourse, BKC, Bandra (E) Mumbai – 400 020 Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACR4157Q Appellant .. Respondent Appellant by : Nishant Thakker & Jasmine Amalsa…

Om Prakash Agarwal, Jaipur vs. Principal Commissioner of Income Tax, Jaipur-1, Jaipur

In the result, the appeal is allowed

ITA 204/JPR/2022[2017-18]Status: DisposedITAT Jaipur29 Aug 2022AY 2017-18

Bench: Us. In This Appeal The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri Praveen Saraswat (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 131Section 142(1)Section 143(1)Section 143(2)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 204/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Om Prakash Agarwal Principal Commissioner of Vs. 256, Chhoti Chaupar, Income Tax, Jaipur-1, Jaipur. Jaipur-302003. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABWPA 2846 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Praveen Saraswat (C.A.)…

M/S Greenwell Orchards, Ahmedabad vs. The Pr.CIT-3, Ahmedabad

In the result, appeal filed by the Assessee is allowed

ITA 695/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2009-10
For Appellant: Shri S.N. Soparkar, A.R. and Shri Parin Shah, A.RFor Respondent: Shri A.P. Singh, CIT/DR
Section 10Section 143Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2009-10 M/s. Greenwell Orchards The Principal Nr. Gujarat Bottling, Commissioner of Rakhiyal Road, Rakhiyal, Vs Income Tax - 3, Ahmedabad Ahmedabad (Respondent) PAN: AABFG4602M (Appellant) Appellant by : Shri S.N. Soparkar, A.R. and Shri Parin Shah, A.R. Respondent by : Shri A.P. Singh, CIT/DR. Date of hearing : 22-06-2022 Date of pronouncement : 26-08-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the as…

M/S Rajendra and Ursula Holdings Pvt. Ltd., Jaipur vs. PCIT-1, Jaipur

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 57/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17
For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)
Section 263Section 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ 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. 56/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke M/s Rajendra and Ursula Joshi Skill Principal Commissioner of Vs. Development Pvt. Ltd., Jaipur Income Tax-2, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 57/JP/2021 fu/kZkj.k o"kZ@Assessment Year :20…

M/S Rajendra and Ursula Joshi Skill Developement Pvt. Ltd. Jaipur, Jaipur vs. PCIT-2, Jaipur

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 56/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17
For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)
Section 263Section 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ 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. 56/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke M/s Rajendra and Ursula Joshi Skill Principal Commissioner of Vs. Development Pvt. Ltd., Jaipur Income Tax-2, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 57/JP/2021 fu/kZkj.k o"kZ@Assessment Year :20…

390 ITR 292 (Bom) CIT v. Nirav Modi (77 Taxmann.com 78) — Cited in 28 Judgments | BharatTax