51 ITR 353 (SC). 5. Chennai Properties & Investments Ltd. v. CIT

50 Taxmann 171High Court1990#7957 most cited
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Judgments citing 51 ITR 353 (SC). 5. Chennai Properties & Investments Ltd. v. CIT

JYPORE MANUFACTURING JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 432/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jun 2025AY 2018-19
For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 127Section 133ASection 142(1)Section 143(2)

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं. / ITA No. 432/JP/2025\nनिर्धारण वर्ष / Assessment Year : 2018-19\nJypore Manufacturing Jewellers\nPvt. Ltd.\n बनाम\nDCIT,\nVs.\nCentral Circle-01,\nPlot No. 1 and 2 Ratan Shiksha\nBuilding, Near Gokhle Park,\nJanta Colony, Jaipur\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAACJ 4640 C\nअपीलार्थी/Appellant\nप्रत्यर्…

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

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

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…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, vk;dj vihy la-@ITA No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

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

ITA 134/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA Nos.131 to 134/Bang/2023, M/s. SPR Spirits Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.131 to 134/Bang/2023 Assessment Years: 2008-09 to 2011-12 M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of F 113, 2CD, Central Chambers Income-tax 2nd Floor, 2nd Main, Vs. Central Circle-1(3) Gandhinagar Bangalore Bengaluru 560 009 PAN NO : AAECS2377M APPELLANT RESPONDENT Appellant by : Shri Bharath L., A.R. Respondent by : Ms. Neera Malhot…

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

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

ITA 133/BANG/2023[2010-11]Status: DisposedITAT Bangalore24 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA Nos.131 to 134/Bang/2023, M/s. SPR Spirits Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.131 to 134/Bang/2023 Assessment Years: 2008-09 to 2011-12 M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of F 113, 2CD, Central Chambers Income-tax 2nd Floor, 2nd Main, Vs. Central Circle-1(3) Gandhinagar Bangalore Bengaluru 560 009 PAN NO : AAECS2377M APPELLANT RESPONDENT Appellant by : Shri Bharath L., A.R. Respondent by : Ms. Neera Malhot…

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

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

ITA 132/BANG/2023[2009-2010]Status: DisposedITAT Bangalore24 Jul 2023AY 2009-2010

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA Nos.131 to 134/Bang/2023, M/s. SPR Spirits Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.131 to 134/Bang/2023 Assessment Years: 2008-09 to 2011-12 M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of F 113, 2CD, Central Chambers Income-tax 2nd Floor, 2nd Main, Vs. Central Circle-1(3) Gandhinagar Bangalore Bengaluru 560 009 PAN NO : AAECS2377M APPELLANT RESPONDENT Appellant by : Shri Bharath L., A.R. Respondent by : Ms. Neera Malhot…

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

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

ITA 131/BANG/2023[2008-2009]Status: DisposedITAT Bangalore24 Jul 2023AY 2008-2009

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

…ITA Nos.131 to 134/Bang/2023, M/s. SPR Spirits Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.131 to 134/Bang/2023 Assessment Years: 2008-09 to 2011-12 M/s. SPR Spirits Pvt. Ltd. (Formerly known as SPR Group Holdings Pvt. Ltd.) Deputy Commissioner of F 113, 2CD, Central Chambers Income-tax 2nd Floor, 2nd Main, Vs. Central Circle-1(3) Gandhinagar Bangalore Bengaluru 560 009 PAN NO : AAECS2377M APPELLANT RESPONDENT Appellant by : Shri Bharath L., A.R. Respondent by : Ms. Neera Malhot…

NEERAJ SINGAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 3, NEW DELHI

ITA 1485/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…sive proof and can always be retracted. The reliance was placed on the following case laws: " Nagubai Ammal Vs Shama Rao (1956) AIR 593 (SC) " Pullangode Rubber Produce Co. Ltd. Vs State of Kerala and Another (1973) 91 ITR 18 (SC) " Abdul Qayume Vs CIT (1990) 50 Taxmann 171 (All.) " ACIT Vs Jorawar Singh M. Rathod (2005) 148 Taxman 35 (Ahd.) " Surinder Pal Verma Vs ACIT (2004) 89 ITD 129 (Chd.) 37. As regards to the alleged statement of Sh. Raj Kumar Kedia that the cash was provided by Sh. Pankaj Tewari on behaf of Bhushan Steel Ltd. Group, it was stated that no cash was paid to Sh. Raj Kumar Kedia or any of his…

UMA SINGAL,NEW DELHI vs. ACIT, CENTRL CIRCLE-3, NEW DELHI

ITA 1482/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…sive proof and can always be retracted. The reliance was placed on the following case laws: " Nagubai Ammal Vs Shama Rao (1956) AIR 593 (SC) " Pullangode Rubber Produce Co. Ltd. Vs State of Kerala and Another (1973) 91 ITR 18 (SC) " Abdul Qayume Vs CIT (1990) 50 Taxmann 171 (All.) " ACIT Vs Jorawar Singh M. Rathod (2005) 148 Taxman 35 (Ahd.) " Surinder Pal Verma Vs ACIT (2004) 89 ITD 129 (Chd.) 37. As regards to the alleged statement of Sh. Raj Kumar Kedia that the cash was provided by Sh. Pankaj Tewari on behaf of Bhushan Steel Ltd. Group, it was stated that no cash was paid to Sh. Raj Kumar Kedia or any of his…

RITU SINGAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 3, NEW DELHI

ITA 1476/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…sive proof and can always be retracted. The reliance was placed on the following case laws: " Nagubai Ammal Vs Shama Rao (1956) AIR 593 (SC) " Pullangode Rubber Produce Co. Ltd. Vs State of Kerala and Another (1973) 91 ITR 18 (SC) " Abdul Qayume Vs CIT (1990) 50 Taxmann 171 (All.) " ACIT Vs Jorawar Singh M. Rathod (2005) 148 Taxman 35 (Ahd.) " Surinder Pal Verma Vs ACIT (2004) 89 ITD 129 (Chd.) 37. As regards to the alleged statement of Sh. Raj Kumar Kedia that the cash was provided by Sh. Pankaj Tewari on behaf of Bhushan Steel Ltd. Group, it was stated that no cash was paid to Sh. Raj Kumar Kedia or any of his…

BRIJ BHUSHAN SINGAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 3, NEW DELHI

ITA 1414/DEL/2018[2012-13]Status: DisposedITAT Delhi31 Oct 2018AY 2012-13

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…sive proof and can always be retracted. The reliance was placed on the following case laws: " Nagubai Ammal Vs Shama Rao (1956) AIR 593 (SC) " Pullangode Rubber Produce Co. Ltd. Vs State of Kerala and Another (1973) 91 ITR 18 (SC) " Abdul Qayume Vs CIT (1990) 50 Taxmann 171 (All.) " ACIT Vs Jorawar Singh M. Rathod (2005) 148 Taxman 35 (Ahd.) " Surinder Pal Verma Vs ACIT (2004) 89 ITD 129 (Chd.) 37. As regards to the alleged statement of Sh. Raj Kumar Kedia that the cash was provided by Sh. Pankaj Tewari on behaf of Bhushan Steel Ltd. Group, it was stated that no cash was paid to Sh. Raj Kumar Kedia or any of his…

BRIJ BHUSHAN SINGAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 3, NEW DELHI

ITA 1413/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Oct 2018AY 2011-12

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…sive proof and can always be retracted. The reliance was placed on the following case laws: " Nagubai Ammal Vs Shama Rao (1956) AIR 593 (SC) " Pullangode Rubber Produce Co. Ltd. Vs State of Kerala and Another (1973) 91 ITR 18 (SC) " Abdul Qayume Vs CIT (1990) 50 Taxmann 171 (All.) " ACIT Vs Jorawar Singh M. Rathod (2005) 148 Taxman 35 (Ahd.) " Surinder Pal Verma Vs ACIT (2004) 89 ITD 129 (Chd.) 37. As regards to the alleged statement of Sh. Raj Kumar Kedia that the cash was provided by Sh. Pankaj Tewari on behaf of Bhushan Steel Ltd. Group, it was stated that no cash was paid to Sh. Raj Kumar Kedia or any of his…

BRIJ BHUSHAN SINGAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 3, NEW DELHI

ITA 1412/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…sive proof and can always be retracted. The reliance was placed on the following case laws: " Nagubai Ammal Vs Shama Rao (1956) AIR 593 (SC) " Pullangode Rubber Produce Co. Ltd. Vs State of Kerala and Another (1973) 91 ITR 18 (SC) " Abdul Qayume Vs CIT (1990) 50 Taxmann 171 (All.) " ACIT Vs Jorawar Singh M. Rathod (2005) 148 Taxman 35 (Ahd.) " Surinder Pal Verma Vs ACIT (2004) 89 ITD 129 (Chd.) 37. As regards to the alleged statement of Sh. Raj Kumar Kedia that the cash was provided by Sh. Pankaj Tewari on behaf of Bhushan Steel Ltd. Group, it was stated that no cash was paid to Sh. Raj Kumar Kedia or any of his…

ANAND PRAKASH,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 4222/DEL/2014[2008-09]Status: DisposedITAT Delhi20 Nov 2017AY 2008-09

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2008-09]

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri S.K. Jain, Sr. DR
Section 143(3)Section 24Section 48Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2008-09] Shri Anand Prakash Vs. The Addl. CIT Prop. M/s National Street Suppliers Range - 1 71, Navyug Market Ghaziabad Ghaziabad PAN : ADDPP 5884 B [Appellant] [Respondent] Date of Hearing : 08.11.2017 Date of Pronouncement : 20.11.2017 Assessee by : Shri Akhilesh Kumar, Adv Revenue by : Shri S.K. Jain, Sr. DR ORDER PER B.P. JAIN, ACCOUNTANT MEMBER, This appeal filed by the assessee is directed against the order dated 03.03.2014…

SEA SCAN MARINE SERVICES P. LTD,GOA vs. DCIT CC-9, MUMBAI

In the result appeal of the assessee is dismissed

ITA 7086/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Mar 2017AY 2010-11

Bench: Shri B.R. Baskaran & Shri Pawan Singhm/S Sea Scan Marine Services Dcit Cc-9, Pvt. Ltd., Fire Services Old Cgo Building, Compound, St. Inez Panaji, Vs. Mumbai-400020 Goa-403001 Pan: Aadcs4236J (Appellant) (Respondent)

For Appellant: Shri Amar Gahlot (AR)For Respondent: Shri Akhilendra Jadav (DR)
Section 143(3)Section 24Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “E”,MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Sea Scan Marine Services DCIT CC-9, Pvt. Ltd., Fire Services Old CGO Building, Compound, St. Inez Panaji, Vs. Mumbai-400020 Goa-403001 PAN: AADCS4236J (Appellant) (Respondent) Assessee by : Shri Amar Gahlot (AR) Revenue by : Shri Akhilendra Jadav (DR) Date of hearing : 25.01.2017 Date of Pronouncement : 08.03.2017 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee u/s 253 of the Income-tax Act (‘the Act’) is dir…

51 ITR 353 (SC). 5. Chennai Properties & Investments Ltd. v. CIT (50 Taxmann 171) — Cited in 14 Judgments | BharatTax