592 (Guj.) Ravjibhai Becharbhai Dhamelia v. ACIT (160 Taxmann.com 93)

Chaudhary Trading Co Private Limited, Delhi vs. Income Tax Officer, Delhi

Appeal is allowed

ITA 2077/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Vs. Income Tax Officer, Chaudhary Trading Co. Pvt. Ltd., Ward-6(1), Plot No. 121, Gali No.2, Assam Delhi Timber Market, Mundka, Delhi Pan: Aaccc0648K (Appellant) (Respondent) Assessee By Sh. R.R. Singla, Ca Department By Sh. Mahesh Kumar, Cit(Dr)

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vs. Income Tax Officer, Chaudhary Trading Co. Pvt. Ltd., Ward-6(1), Plot No. 121, Gali No.2, Assam Delhi Timber Market, Mundka, Delhi PAN: AACCC0648K (Appellant) (Respondent) Assessee by Sh. R.R. Singla, CA Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 09.09.2025 Date of pronouncement 09.09.2025 ORDER PER SATBEER SINGH GODARA, JM This assesse’s appeal for assessment year 2018-19, arises against the Principal Commissioner…

M/S Kanak Vrindavan Resorts Limited, Jaipur vs. Income Tax Officer, Ward 6(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 543/JPR/2025[2016-17]Status: DisposedITAT Jaipur02 Sept 2025AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 143(1)(a)Section 143(2)Section 143(3)Section 145Section 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 543/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke M/s Kanak Vrindavan Resorts ITO, Vs. Limited Ward 6(2), 4th Floor-123, Jan Path, Shyam Jaipur Nagar, New Sanganer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK8480D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA…

Swamy Holagundi, Huvina Hadagali vs. Income Tax Officer, Ward-1 & Tps, Hospet

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

ITA 1767/BANG/2024[2018-2019]Status: DisposedITAT Bangalore05 Aug 2025AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2018-19 Swamy Holagundi Prop: Raviteja Traders 7C/10, 3Rd Ward Ito Bangarappanagar Vs. Ward-1 & Tps Karnataka 583 219 Hospet Pan: Dwjps7047P Appellant Respondent Appellant By : Sri V. Srinivasan, Advocate, A.R Respondent By : Sri Subramanian S., Jcit D.R. Date Of Hearing : 08.05.2025 Date Of Pronouncement : 05.08.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Ld. Cit(A)/Nfac Dated 19.07.2024Vide Din & Order No. Itba/Nfac/S/250/2-24-25/1066829871(1) Passed U/S.250 Of The Income Tax Act, 1961 (In Short “The Act”) For The Assessment Year 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: -

For Appellant: Sri V. Srinivasan, Advocate, A.RFor Respondent: Sri Subramanian S., JCIT D.R

Section 147Section 250Section 69C

…ITA No.1767/Bang/2024 Swamy Holagundi IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2018-19 Swamy Holagundi Prop: Raviteja Traders 7C/10, 3rd Ward ITO Bangarappanagar Vs. Ward-1 & TPS Karnataka 583 219 Hospet PAN: DWJPS7047P APPELLANT RESPONDENT Appellant by : Sri V. Srinivasan, Advocate, A.R Respondent by : Sri Subramanian S., JCIT D.R. Date of Hearing : 08.05.2025 Date of Pronouncement : 05.08.2025 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed a…

Income Tax Officer, Mandi Gobindgarh vs. Gaurav Singhi, Pragatie Steels

In the result, Revenue’s appeal is dismissed and Assessee’s appeal is allowed

ITA 955/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh07 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 133

…e from the parties. He relied upon following case laws:- i). Judgment of Hon’ble Punjab & Haryana High Court in the case of Rajeev Aggarwal in ITA No. 35/2020 (O&M) ii). Judgment of Hon’ble Delhi High Court in the case of Forum Sales (P.) Ltd. as reported in 160 Taxmann.com 93(Delhi) iii). Judgment of the Hon’ble High Court of Gujarat in the case of Shakti Industries as reported in 36 taxmann.com 16 (Gujarat) iv). Judgment of the Hon’ble High Court of Madras in the case of Marg Ltd. as reported in 84 taxmann.com 52 (Madras). v). CIT vs. Anil Kumar & Co. in ITA No. 200001 & 200002 vide order dated 25.02.2016 (Kar…

Gaurav Singhi, Pragatie Steels, Near Sai Mandir Road, Nasrali, Gobindgarh, Punjab vs. Assessment Units NFAC Delhi, Jurisditional Assessing Officer It0-Ward-2, Mandi Gobindgarh, Punjab

In the result, Revenue’s appeal is dismissed and Assessee’s appeal is allowed

ITA 889/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh07 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 133

…e from the parties. He relied upon following case laws:- i). Judgment of Hon’ble Punjab & Haryana High Court in the case of Rajeev Aggarwal in ITA No. 35/2020 (O&M) ii). Judgment of Hon’ble Delhi High Court in the case of Forum Sales (P.) Ltd. as reported in 160 Taxmann.com 93(Delhi) iii). Judgment of the Hon’ble High Court of Gujarat in the case of Shakti Industries as reported in 36 taxmann.com 16 (Gujarat) iv). Judgment of the Hon’ble High Court of Madras in the case of Marg Ltd. as reported in 84 taxmann.com 52 (Madras). v). CIT vs. Anil Kumar & Co. in ITA No. 200001 & 200002 vide order dated 25.02.2016 (Kar…