9 Asian Paints Ltd. v. DCIT

94 Taxmann.com 325Supreme Court of India2018#706 most cited

What is 9 Asian Paints Ltd. v. DCIT authority for?

The rigour of the rules of evidence contained in the Evidence Act is not applicable before the tax authorities.

143

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

9 Asian Paints Ltd. v. DCIT · SC · 2018 · Evidence Act · rules of evidence · tax authorities · natural justice · burden of proof

Sections most often in play

Section 143(3)Section 147Section 133(6)Section 148Section 68Section 69CSection 145(3)Section 37(1)

Issues it is cited on

third party informationsection 158bblive linkentry operatorrejection of books of accountsurvey under section 133asection 145(3)accommodation entryappeal before cit(a)section 145principal commissioner of income-taxreason to believe

Judgments citing 9 Asian Paints Ltd. v. DCIT

Shri Hitesh Bhai Popatbhai Sakariya, Surat vs. Income Tax Officer, Ward -1(3)(7), Surat

In the result, the ground No

ITA 312/SRT/2017[2009-10]Status: DisposedITAT Surat09 Nov 2021AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 132(4)Section 143(2)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 312-315/SRT/2017 (AYs 2009-10 to 2012-13) (Hearing in Virtual Court) Shri Hiteshbhai Popatbhai Income Tax Officer Sakariya, Ward-2(3)(7), Aaykar Vs 17, Hetal Nagar Society, Nr. Bhavan, Majura Gate, Navyug Collage, Rander Road, Surat-395001 Surat-395005 PAN : AKVPS 5306 G Assessee / appellant Revenue /respondent Assessee by ShriHimanshu Gandhi, AR Revenue by Ms. Anupama Singla – Sr-DR Date of hearing 27.08.2021 Date of pronouncement 09.11.2021 Order under section 2…

DCIT, New Delhi vs. M/S. Paramount Residency Pvt. Ltd., New Delhi

In the result, the appeal filed by the revenue is partly allowed

ITA 6150/DEL/2014[2011-12]Status: DisposedITAT Delhi11 Dec 2020AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble(Through Video Conferencing) [A.Y 2011-12]

For Appellant: Ms. Sushma Singh, CIT (DR)For Respondent: Dr. Rakesh Gupta, Advocate
Section 131

…sing officer of the creditor but instead of adopting such course, the Assessing officer himself could not enter into the return of the creditor and brand the same as unworthy of credence" 17. The Hon’ble Supreme Court in the case of Tejua Rohit Kumar Kapadia 94 Taxmann.com 325 has declined to allow the SLP against the judgment of the Hon'bte Gujarat High Court wherein the Hon'ble High Court has held that purchases made b / the assessee - trader were duly supported by bills and payments were made by account payee cheque and the seller also confirmed the transaction and there was no evidence to show that the amoun…

M/S. Hindisthan Engineeing & Indistries Ltd., Kolkata vs. DCIT, Circle -5 Kolkata, Kolkata

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 952/KOL/2018[2011-12]Status: DisposedITAT Kolkata28 Jul 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.952/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri S. Jhajharia, AdvocateFor Respondent: Shri Ram Bilash Meena, CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.952/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12) M/s Hindusthan Engineering & Vs. DCIT, Circle-5, Kolkata Mody Building 27, Sir R.N. Mukherjee Road, Kolkata-700001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACH 8505 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1059/Kol/2018 ("नधा"रणवष" / Assessment Year: 2011-12) DCIT, Circle-5, Kolkata Vs. M/s Hindusthan Engineering & Mody Building 27, Sir R.N. Mukherjee Road, Kolkata-700001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACH 8505 Q (Appella…

DCIT, Central Circle - 1(4), Kolkata vs. M/S. Hindusthan Engineering & Industries Ltd., Kolkata

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 1059/KOL/2018[2011-12]Status: DisposedITAT Kolkata28 Jul 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.952/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri S. Jhajharia, AdvocateFor Respondent: Shri Ram Bilash Meena, CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.952/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12) M/s Hindusthan Engineering & Vs. DCIT, Circle-5, Kolkata Mody Building 27, Sir R.N. Mukherjee Road, Kolkata-700001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACH 8505 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1059/Kol/2018 ("नधा"रणवष" / Assessment Year: 2011-12) DCIT, Circle-5, Kolkata Vs. M/s Hindusthan Engineering & Mody Building 27, Sir R.N. Mukherjee Road, Kolkata-700001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACH 8505 Q (Appella…

ITO Ward 2(3)(7), Surat vs. Pankaj Kumar Jain, Surat

Accordingly, following the same, this ground is appeal of assessee is allowed

ITA 268/SRT/2019[2014-15]Status: DisposedITAT Surat13 Dec 2019AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.189/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 Pankaj Kanwarlal Jain(Huf), V The Income Tax Officer, Pro. Of M/S.Mahek Diamond, S Ward-2(3)(8), Surat. 302, Santok Diamond, . Somnath Mahadevni Sheri, Haripura, Surat. [Pan: Aahhp 8601 E] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.268/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 The Income Tax Vs Pankaj Kanwarlal Jain(Huf), Officer, . Pro. Of M/S.Mahek Diamond, Ward-2(3)(8), Surat. 302, Santok Diamond, Somnath Mahadevni Sheri, Haripura, Surat. [Pan: Aahhp 8601 E] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.188/Srt/2019 "नधा"रण वष"/Assessment Year: 2011-12 Pankaj Kanwarlal Jain, V The Income Tax Officer, Ward-2(3)(8), Surat. Pro. Of M/S.Madhav Gems, S 203, Nishit Diamond Complex, . B/H World Diamond Centre, Hat Falia, Hripura, Surat. [Pan: Aczpj 5175 G] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(2)Section 143(3)

…Cr. Apl & (1): Pankaj Kanwarlal Jain (HUF) Vs. ITO, Ward-2(3)(8), Surat /ITA No’s.189 & 268 & 188/SRT/2019 for A.Y. 2014-15 &11-12 Page 1 of 9 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.189/SRT/2019 "नधा"रण वष"/Assessment Year: 2014-15 Pankaj Kanwarlal Jain(HUF), V The Income Tax Officer, Pro. of M/s.Mahek Diamond, s Ward-2(3)(8), Surat. 302, Santok Diamond, . Somnath Mahadevni Sheri, Haripura, Surat. [PAN: AAHHP 8601 E] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T…

Pankaj Kanwarlal Jain(HUF), Surat vs. ITO Ward 2(3)(8), Surat

Accordingly, following the same, this ground is appeal of assessee is allowed

ITA 189/SRT/2019[2014-15]Status: DisposedITAT Surat13 Dec 2019AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.189/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 Pankaj Kanwarlal Jain(Huf), V The Income Tax Officer, Pro. Of M/S.Mahek Diamond, S Ward-2(3)(8), Surat. 302, Santok Diamond, . Somnath Mahadevni Sheri, Haripura, Surat. [Pan: Aahhp 8601 E] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.268/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 The Income Tax Vs Pankaj Kanwarlal Jain(Huf), Officer, . Pro. Of M/S.Mahek Diamond, Ward-2(3)(8), Surat. 302, Santok Diamond, Somnath Mahadevni Sheri, Haripura, Surat. [Pan: Aahhp 8601 E] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.188/Srt/2019 "नधा"रण वष"/Assessment Year: 2011-12 Pankaj Kanwarlal Jain, V The Income Tax Officer, Ward-2(3)(8), Surat. Pro. Of M/S.Madhav Gems, S 203, Nishit Diamond Complex, . B/H World Diamond Centre, Hat Falia, Hripura, Surat. [Pan: Aczpj 5175 G] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(2)Section 143(3)

…Cr. Apl & (1): Pankaj Kanwarlal Jain (HUF) Vs. ITO, Ward-2(3)(8), Surat /ITA No’s.189 & 268 & 188/SRT/2019 for A.Y. 2014-15 &11-12 Page 1 of 9 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.189/SRT/2019 "नधा"रण वष"/Assessment Year: 2014-15 Pankaj Kanwarlal Jain(HUF), V The Income Tax Officer, Pro. of M/s.Mahek Diamond, s Ward-2(3)(8), Surat. 302, Santok Diamond, . Somnath Mahadevni Sheri, Haripura, Surat. [PAN: AAHHP 8601 E] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T…

Pankaj Kumar Jain, Surat vs. ITO, Ward-2(3)(8), Surat

Accordingly, following the same, this ground is appeal of assessee is allowed

ITA 188/SRT/2019[2011-12]Status: DisposedITAT Surat13 Dec 2019AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.189/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 Pankaj Kanwarlal Jain(Huf), V The Income Tax Officer, Pro. Of M/S.Mahek Diamond, S Ward-2(3)(8), Surat. 302, Santok Diamond, . Somnath Mahadevni Sheri, Haripura, Surat. [Pan: Aahhp 8601 E] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.268/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 The Income Tax Vs Pankaj Kanwarlal Jain(Huf), Officer, . Pro. Of M/S.Mahek Diamond, Ward-2(3)(8), Surat. 302, Santok Diamond, Somnath Mahadevni Sheri, Haripura, Surat. [Pan: Aahhp 8601 E] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.188/Srt/2019 "नधा"रण वष"/Assessment Year: 2011-12 Pankaj Kanwarlal Jain, V The Income Tax Officer, Ward-2(3)(8), Surat. Pro. Of M/S.Madhav Gems, S 203, Nishit Diamond Complex, . B/H World Diamond Centre, Hat Falia, Hripura, Surat. [Pan: Aczpj 5175 G] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(2)Section 143(3)

…Cr. Apl & (1): Pankaj Kanwarlal Jain (HUF) Vs. ITO, Ward-2(3)(8), Surat /ITA No’s.189 & 268 & 188/SRT/2019 for A.Y. 2014-15 &11-12 Page 1 of 9 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.189/SRT/2019 "नधा"रण वष"/Assessment Year: 2014-15 Pankaj Kanwarlal Jain(HUF), V The Income Tax Officer, Pro. of M/s.Mahek Diamond, s Ward-2(3)(8), Surat. 302, Santok Diamond, . Somnath Mahadevni Sheri, Haripura, Surat. [PAN: AAHHP 8601 E] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T…

ITO 27 (2)(5), Mumbai vs. Piyush D. Gada, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6825/MUM/2018[2007-08]Status: DisposedITAT Mumbai28 Nov 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: NoneFor Respondent: Kumar Padmapani Bora
Section 133(6)Section 143(1)Section 147

…e AO but they had also filed affidavits confirming the sale of goods. Therefore, reversing his order, we decide first effective ground of appeal (GOA) in favour of the assessee. 5.14 In a recent decision in the case of PCIT v. TEjua rohit Kumar Kapadia (2018) 94 Taxmann.com 325 (SC) the Apex court has held that where purchases made by assessee-trader were duly supported by bills and payments were made by account payee cheque/ seller also confirmed transaction and there was no evidence to show that amount was recycled back to assessee, Assessing Officer was not justified in treating said purchases as bogus under s…

Pratap N. Rajgor, Mumbai vs. ITO 19(2)(5), Mumbai

In the result the appeal of the assessee is

ITA 5272/MUM/2018[2011-12]Status: DisposedITAT Mumbai01 Oct 2019AY 2011-12

Bench: Shri Pawan Singh & Shri G Manjunatha

Section 133(6)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI G MANJUNATHA, ACCOUNTANT MEMBER ITA Nos. 5272 & 5273/Mum/2018 (AYs : 2010-11 & 2011-12) Shri Pratap N Rajgor Vs ITO, Ward.19(2)(5), 2nd Floor, Room No.94 Matrumandir, Badrika Ashram Bldg Mumbai 1st Khetwadi Lane, Mumbai-4 PAN: AAAPR7926C APPELLANT RESPONDEDNT Appellant by Shri Prakash Pandit Respondent by Shri Akhtar H Ansari Date of hearing 26-09-2019 Date of pronouncement 01-10-2019 O R D E R Per Pawan Singh, Judicial Member: 1. These are two appeals by the assessee are directed against the o…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2283/CHNY/2018[2014-15]Status: DisposedITAT Chennai25 Sept 2019AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2282/CHNY/2018[2013-14]Status: DisposedITAT Chennai25 Sept 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2281/CHNY/2018[2012-13]Status: DisposedITAT Chennai25 Sept 2019AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT Central Circle, Salem vs. Thriveni Earthmovers Pvt. Ltd., Salem

In the result, the appeal filed by the Revenue in ITA

ITA 2280/CHNY/2018[2011-12]Status: DisposedITAT Chennai25 Sept 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

Deputy Commissioner of Income Tax, Circle-2(1)(2), Surat vs. Shantai Exim Ltd., Ahmedabad

In the result, ITA.No.436/SRT/2018 of the Department is dismissed

ITA 436/SRT/2018[2012-13]Status: DisposedITAT Surat27 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

For Appellant: Shri Ketan Shah And Shri Aman Shah, AdvocatesFor Respondent: Shri Sriniwas T. Bidani, CIT-D.R
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH : SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER ITA.No.273/SRT/2018 Assessment Year 2012-2013 M/s. Shantai Exim Limited, The DCIT, Surat. PAN AAECM1115D C/o. Ketan H. Shah, Circle-2(1)(2), vs. Advocate, 903, Sapphire Surat. Complex, C.G. Road, Navrangpura, Ahmedabad. (Appellant) (Respondent) ITA.No.436/SRT/2018 Assessment Year 2012-2013 M/s. Shantai Exim Limited, Surat. The ACIT, Circle-2(1)(2), PAN AAECM1115D Room No.205, Aayakar C/o. Ketan H. Shah, vs. Advocate, 903, Sapphire Bhavan, Majuragate, Complex, C.G. Road, Sura…

Shantai Exim Ltd., Ahmedabad vs. Deputy Commissioner of Income Tax, Circle-2(1)(2), Surat

In the result, ITA.No.436/SRT/2018 of the Department is dismissed

ITA 273/SRT/2018[2012-13]Status: DisposedITAT Surat27 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

For Appellant: Shri Ketan Shah And Shri Aman Shah, AdvocatesFor Respondent: Shri Sriniwas T. Bidani, CIT-D.R
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH : SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER ITA.No.273/SRT/2018 Assessment Year 2012-2013 M/s. Shantai Exim Limited, The DCIT, Surat. PAN AAECM1115D C/o. Ketan H. Shah, Circle-2(1)(2), vs. Advocate, 903, Sapphire Surat. Complex, C.G. Road, Navrangpura, Ahmedabad. (Appellant) (Respondent) ITA.No.436/SRT/2018 Assessment Year 2012-2013 M/s. Shantai Exim Limited, Surat. The ACIT, Circle-2(1)(2), PAN AAECM1115D Room No.205, Aayakar C/o. Ketan H. Shah, vs. Advocate, 903, Sapphire Bhavan, Majuragate, Complex, C.G. Road, Sura…

Pankaj Kanwarlal Jain HUF, Surat vs. Income Tax Officer, Ward-2(3)(8), Surat

In the result, appeal of Assessee allowed

ITA 269/SRT/2017[2013-14]Status: DisposedITAT Surat27 Aug 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O.P. Meena

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri O.P. Singh, CIT-D.R
Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH : SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER ITA.No.269/SRT/2017 Assessment Year 2013-2014 The Income Tax Officer, Shri Pankaj Kanwarlal Jain HUF (Prop. Mahak Ward-2(3)(8), Aayakar Diamond) 302, Santok vs. Diamond, Somnath Bhawan, Majura Gate, Mahadev Ni Sheri, Haripura, Surat. Surat. PAN AAHHP8610E (Appellant) (Respondent) For Assessee : Shri Rasesh Shah, C.A. For Revenue : Shri O.P. Singh, CIT-D.R. Date of Hearing : 23.07.2019 Date of Pronouncement : 27.08.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assesse…

DCIT, New Delhi vs. M/S. Paramount Propbuild Pvt. Ltd., Noida

In the result, all the three appeals of the assessee are allowed and those of the Revenue are dismissed

ITA 6101/DEL/2014[2011-12]Status: DisposedITAT Delhi16 Apr 2019AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 131Section 132Section 132(1)Section 153A

…sing officer of the creditor but instead of adopting such course, the Assessing officer himself could not enter into the return of the creditor and brand the same as unworthy of credence” 17. The Hon'ble Supreme Court in the case of Tejua Rohit Kumar Kapadia 94 Taxmann.com 325 has declined to allow the SLP against the judgment of the Hon'ble Gujarat High Court wherein the Hon'ble High Court has held that purchases made by the assessee - trader were duly supported by bills and payments were made by account payee cheque and the seller also confirmed the transaction and there was no evidence to show that the amount…

DCIT, New Delhi vs. M/S. Paramount Propbuild Pvt. Ltd., Noida

In the result, all the three appeals of the assessee are allowed and those of the Revenue are dismissed

ITA 6100/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Apr 2019AY 2010-11

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 131Section 132Section 132(1)Section 153A

…sing officer of the creditor but instead of adopting such course, the Assessing officer himself could not enter into the return of the creditor and brand the same as unworthy of credence” 17. The Hon'ble Supreme Court in the case of Tejua Rohit Kumar Kapadia 94 Taxmann.com 325 has declined to allow the SLP against the judgment of the Hon'ble Gujarat High Court wherein the Hon'ble High Court has held that purchases made by the assessee - trader were duly supported by bills and payments were made by account payee cheque and the seller also confirmed the transaction and there was no evidence to show that the amount…

Paramount Propbuild Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed and those of the Revenue are dismissed

ITA 4983/DEL/2014[2011-12]Status: DisposedITAT Delhi16 Apr 2019AY 2011-12

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 131Section 132Section 132(1)Section 153A

…sing officer of the creditor but instead of adopting such course, the Assessing officer himself could not enter into the return of the creditor and brand the same as unworthy of credence” 17. The Hon'ble Supreme Court in the case of Tejua Rohit Kumar Kapadia 94 Taxmann.com 325 has declined to allow the SLP against the judgment of the Hon'ble Gujarat High Court wherein the Hon'ble High Court has held that purchases made by the assessee - trader were duly supported by bills and payments were made by account payee cheque and the seller also confirmed the transaction and there was no evidence to show that the amount…

Paramount Propbuild Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed and those of the Revenue are dismissed

ITA 4982/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Apr 2019AY 2010-11

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 131Section 132Section 132(1)Section 153A

…sing officer of the creditor but instead of adopting such course, the Assessing officer himself could not enter into the return of the creditor and brand the same as unworthy of credence” 17. The Hon'ble Supreme Court in the case of Tejua Rohit Kumar Kapadia 94 Taxmann.com 325 has declined to allow the SLP against the judgment of the Hon'ble Gujarat High Court wherein the Hon'ble High Court has held that purchases made by the assessee - trader were duly supported by bills and payments were made by account payee cheque and the seller also confirmed the transaction and there was no evidence to show that the amount…