90 (Delhi) (Mag.) 18. DCIT v. Hanuman Sugar (Khandsari) Mills (P) Ltd.

38 Taxmann.com 53High Court2013#14121 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 133(6)Section 143(3)Section 147Section 148

Judgments citing 90 (Delhi) (Mag.) 18. DCIT v. Hanuman Sugar (Khandsari) Mills (P) Ltd.

ITO Ward 13(3)(1), Mumbai vs. Radiant Diamond Private Limited, Mumbai

ITA 3660/MUM/2025[2012-13]Status: DisposedITAT Mumbai29 Sept 2025AY 2012-13

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Vijay JoshiFor Respondent: Shri Aditya Rai
Section 133(6)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “J (SMC)” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Income Tax Officer Ward 13(3)(1), Mumbai Room No.227, Aayakar Bhawan, M.K.Road Churchgate, Mumbai : 400 020 …………. Appellant Radiant Diamond Private Limited Vs 804, Apranay Vidya Off. Borsapad, Kandivali (West), Mumbai - 400067 [PAN:AAECR1595E] …………. Respondent Appearance For the Appellant/Department : Shri Aditya Rai For the Respondent/Assessee : Shri Vijay Joshi Date Conclusion of hearing : 15.09.2025 Pronouncement of order : 29.09.2025 O R D E R [ Per Rahul Chaudhary,…

ACIT, New Delhi vs. M/S. Nagar Dairy Pvt. Ltd., New Delhi

In the result, Appeal of the Revenue in ITA No

ITA 5475/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Nov 2022AY 2011-12

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

For Respondent: “1. On the facts and in the circumstances of the case
Section 153CSection 2(22)(e)Section 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5474/DEL/2015 : A.Y 2010-11 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5475/DEL/2015 : A.Y. 2011-12 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RES…

ACIT, New Delhi vs. M/S. Nagar Dairy Pvt. Ltd., New Delhi

In the result, Appeal of the Revenue in ITA No

ITA 5474/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Nov 2022AY 2010-11

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

For Respondent: “1. On the facts and in the circumstances of the case
Section 153CSection 2(22)(e)Section 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5474/DEL/2015 : A.Y 2010-11 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5475/DEL/2015 : A.Y. 2011-12 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RES…

Mr. Pramod Kumar Khandelwal, Agra vs. Dy.C.I.T.-1, Agra

The appeals of the assessee are allowed in the terms indicated

ITA 201/AGR/2016[2010-11]Status: DisposedITAT Agra12 Apr 2021AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A Nos. 200 & 201/Agra/2016 (ASSESSMENT YEARs-2011-12& 2010-11) Mr. Pramod Kumar Khandelwal, Vs.. DCIT-1, Prop. M/s Mahalaxmi Industries Agra. (Electricals), 27/3, Pt. Moti Lal Nehru Road, Agra. PAN:ACXPK7647Q (Assessee) (Revenue) Assessee by Shri P. K. Sahegal, AR. Revenue by Smt. Sita Srivastava, Sr. DR. Date of Hearing 24.03.2021 Date of Pronouncement 12.04.2021 ORDER Per, Dr. M.L. Meena, A.M.: Both the captioned appeals have been filed by the assessee against the o…

Mr. Pramod Kumar Khandelwal, Agra vs. Dy.C.I.T.-1, Agra

The appeals of the assessee are allowed in the terms indicated

ITA 200/AGR/2016[2011-12]Status: DisposedITAT Agra12 Apr 2021AY 2011-12

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A Nos. 200 & 201/Agra/2016 (ASSESSMENT YEARs-2011-12& 2010-11) Mr. Pramod Kumar Khandelwal, Vs.. DCIT-1, Prop. M/s Mahalaxmi Industries Agra. (Electricals), 27/3, Pt. Moti Lal Nehru Road, Agra. PAN:ACXPK7647Q (Assessee) (Revenue) Assessee by Shri P. K. Sahegal, AR. Revenue by Smt. Sita Srivastava, Sr. DR. Date of Hearing 24.03.2021 Date of Pronouncement 12.04.2021 ORDER Per, Dr. M.L. Meena, A.M.: Both the captioned appeals have been filed by the assessee against the o…

Income Tax Officer-18(2)(4), Mumbai vs. Smt.Naina Vijay Jain, Mumbai

In the result, appeal of the revenue is dismissed

ITA 5654/MUM/2017[2012-13]Status: DisposedITAT Mumbai13 Jan 2021AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm The Income Tax Officer – Vs. Smt. Naina Vijay Jain 18(2)(4) Prop. Of M/S. Aayush 303, 3Rd Floor Overseas, Earnest House, 20, Naviwadi, Shyam Bhawan, 2Nd Floor Ncpa Marg Mumbai – 400 021 Room No.14, Dadiseth Agiyari Lane, Mumbai – 400 002 Pan/Gir No. Acxpj8536J (Appellant) .. (Respondent)

Section 143(3)

…(Allahabad) held that 'lower GP rate cannot be a ground for rejection of books nor any addition could be made merely on the basis of it.' Similar view has been held by the same High Court in the case of the CIT vs. Hanuman Sugar (Khandsari) Mills Private Ltd 38 Taxmann.com 53 (Allahabad). In view of the above discussion, the appeal of the assessee is allowed. 4. Aggrieved, the revenue is in appeal before us. 5. We have heard rival submissions and perused the materials available on record. We find from the elaborate facts and various discrepancies narrated hereinabove together with the explanations given by the…

ACIT, Sangrur vs. M/S Aggarsain Fibres Ltd., Samana

In the result, appeal of the Department is allowed for statistical purposes

ITA 829/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh27 Feb 2020AY 2011-12
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Arvind Sudarshan, Sr. DR
Section 143(1)Section 145(3)

…1 आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 829/Chd/2016 "नधा"रण वष" / Assessment Year : 2011-12 The Asst. CIT M/s Aggarsain Fibres Ltd. बनाम Circle, Sangrur Bhawanigarh Road, Samana "थायी लेखा सं./PAN NO: AAFCA4005P अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Shri Arvind Sudarshan, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 11…

90 (Delhi) (Mag.) 18. DCIT v. Hanuman Sugar (Khandsari) Mills (P) Ltd. (38 Taxmann.com 53) — Cited in 7 Judgments | BharatTax