(A) Chhattisgarh Metaliks and Alloys (P.) Ltd. v. ITO

147 Taxmann.com 441Reported decision2023#13437 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2025.

Issues it is cited on

section 131(1)(d)summons under section 131 principal officer creditworthiness of the creditor share application money entry operator genuineness of the transaction accommodation entry section 133a section 131 section 115bbe section 133(6)

Judgments citing (A) Chhattisgarh Metaliks and Alloys (P.) Ltd. v. ITO

M/S. Ambattur Developers Pvt. Ltd., Chennai vs. ITO, Corporate Ward-1(1), Chennai

ITA 2601/CHNY/2024[2015-16]Status: DisposedITAT Chennai11 Nov 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2601/Chny/2024 निर्धारण वर्ष / Assessment Year: 2015-16 M/S. Ambattur Developers Private Limited, (Amalgamated With Ambattur Hotels Private Limited) No. 86/E2, Industrial Estate, Ambattur, Chennai - 600 058. Tamil Nadu. [Pan: Aaeca-7490-D] (अपीलार्थी/Appellant) Income Tax Officer, Vs. Corporate Ward- 1(1), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By : Shri. R. Vijayaraghavan, Advocate : Shri. Bipin, C.N., Cit सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : 09.09.2025 : 11.11.2025 आदेश /Order Per S.R.Raghunatha, Am : This Appeal By The Assessee Is Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeal), Nfac, Delhi, (In Short Ld.Cit(A)) For The Assessment Year 2015-16, Vide Order Dated 12.08.2024. 2. The Grounds Raised By The Assessee Are As Follows: :-2-:

For Respondent: Shri. R. Vijayaraghavan, Advocate

Section 50CSection 56(2)(vii)

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2601/Chny/2024 निर्धारण वर्ष / Assessment Year: 2015-16 M/s. Ambattur Developers Private Limited, (Amalgamated with Ambattur Hotels Private Limited) No. 86/E2, Industrial Estate, Ambattur, Chennai - 600 058. Tamil Nadu. [PAN: AAECA-7490-D] (अपीलार्थी/Appellant) Income Tax Officer, vs. Corporate Ward- 1(1), Chennai. (प्रत्यर्थी/…

Tiki Tar Industries Baroda Ltd, Vadodara vs. The Pr. CIT-2, Vadodara

In the result, the appeal of the assessee is allowed as above

ITA 166/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2014-15 Tiki Tar Industries Baroda Ltd. Pr.Cit-2 8Th Floor, Neptune Tower Vs Vadodara. Baroda Productivity Council Alkapuri, Vadodara Pan : Aadct 8382 Q

For Appellant: Shri Akhilendra Pratap Yadav, CIT-DR

Section 143(2)Section 143(3)Section 263Section 263oSection 3

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year :2014-15 Tiki Tar Industries Baroda Ltd. Pr.CIT-2 8th Floor, Neptune Tower Vs Vadodara. Baroda Productivity Council Alkapuri, Vadodara PAN : AADCT 8382 Q (Applicant) (Responent) : Shri Milin Mehta, AR Assesseeby : Shri Akhilendra Pratap Yadav, CIT-DR Revenue b…

Mr. Thanushkodi Narayanan, Chennai vs. Addl. CIT Central Circle 3(2), Chennai

In the result, the appeals filed by the assessees in ITA

ITA 519/CHNY/2023[2017-18]Status: DisposedITAT Chennai08 Nov 2023AY 2017-18

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Respondent: Shri N.B. Som, CIT

Section 132Section 139(4)Section 153CSection 153C(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANJUNATHA.G, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 950/CHNY/2022 िनधा"रण वष"/Assessment Year: 2012-13 Smt. Jothi Narayanan, The Addl.CIT, No.24, Annai Illam, vs. Central Circle-3(2), 46th Street, Chennai. Mangaiyarkarasi Nagar, Chennai – 600 061. PAN: ACTPJ 2778B (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपीलसं./ITA No.: 519/CHNY/2023 िनधा"रण वष"/Assessment Year: 2017-18 Shri Thanushkodi Narayanan, The…

Mrs.Jothi Narayanan, Chennai vs. ACIT, Chennai

In the result, the appeals filed by the assessees in ITA

ITA 950/CHNY/2022[2012-2013]Status: DisposedITAT Chennai08 Nov 2023AY 2012-2013

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Respondent: Shri N.B. Som, CIT

Section 132Section 139(4)Section 153CSection 153C(1)

East West Finvest India Limited, Bilaspur vs. The Deputy Commissioner of Income Tax, Circle -1(1), Bilaspr

In the result, appeal of the assessee company being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

ITA 21/RPR/2018[2014-15]Status: DisposedITAT Raipur14 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Harsh Vijayvargiya, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 131(1)(d)Section 133ASection 143(2)Section 143(3)Section 250Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1. 21/RPR/2018 M/s. East West Finvest The Deputy 2014-15 India Ltd, Commissioner of Kamla Hari Villa, Income Tax, Mani Road, Vidya Nagar, Circle-1(1), Bilaspur Bilaspur-495 001 PAN: AADCE1236G Assessee by : Shri Harsh Vijayvargiya, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 08.06.2023 घोषणा क" तार"ख / Date of Pronouncement : 14.08.2023 आदे…

M/S Purvi Finvest Limited, Bilaspur vs. The Deputy Commissioner of Income Tax, Circle 1(1), Bilaspur

In the result, appeal of the assessee company being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

ITA 20/RPR/2018[2014-15]Status: DisposedITAT Raipur14 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Harsh Vijayvargiya, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 131(1)(d)Section 133ASection 143(2)Section 143(3)Section 250Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1. 20/RPR/2018 M/s. Purvi Finvest Ltd, The Deputy 2014-15 Kamla Hari Villa, Commissioner of Mani Road, Vidya Nagar, Income Tax, Bilaspur-495 001 Circle-1(1), Bilaspur PAN: AABCP6564C Assessee by : Shri Harsh Vijayvargiya, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 08.06.2023 घोषणा क" तार"ख / Date of Pronouncement : 14.08.2023 आदेश / ORDER…

M/S Trimurthy Finvest Limited, Bilaspur vs. The Deputy Commissioner of Income Tax, Circle 1(1), Bilaspur

In the result, appeal of the assesse company being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

ITA 19/RPR/2018[2014-15]Status: DisposedITAT Raipur14 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Harsh Vijayvargiya, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 131(1)(d)Section 133ASection 143(2)Section 143(3)Section 250Section 68

…आयकर अपीलीय अिधकरण "ायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1. 19/RPR/2018 M/s. Trimurti Finvest Ltd, The Deputy 2014-15 Kamla Hari Villa, Commissioner of Mani Road, Vidya Nagar, Income Tax, Bilaspur-495 001 Circle-1(1), Bilaspur PAN: AAACT6383N Assessee by : Shri Harsh Vijayvargiya, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई की तारीख / Date of Hearing : 08.06.2023 घोषणा की तारीख / Date of Pronouncement : 14.08.2023 आदेश / ORDE…