(a) CIT v. Symphony Comfort Systems Ltd.

216 Taxmann 225High Court2013#19903 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2023.

Judgments citing (a) CIT v. Symphony Comfort Systems Ltd.

DCIT, Central Circle-4(3), Mumbai vs. Mangal Royal Jewels Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue is dismissed and the appeal filed by the asseees is allowed

ITA 3274/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-18

Bench: Shri Br Baskaranshri Pavan Kumar Gadalem/S Mangal Royal Vs. Acit-Cc-1(3), Jewels Pvt Ltd. 29C, Room No.905, 9Thfoor, Shyam Kamal Co- Old Cgo Bldg,Annexe, Operative Housing M.K. Road, Society Ltd, Agarwal Mumbai-400020. Market, M.G. Road, Vile Parle (E), Mumbai-400057. Pan/Gir No. : Aaicm0846R Appellant .. Respondent Dy.Cit-Cc 4(3), Vs. M/S Mangal Royal Central Range-4, Jewels Pvt Ltd. 29C, Room No.1921, Shyam Kamal Co- 19Th Floor, Air India Operative Housing Bldg, Nariman Point, Society Ltd, Agarwal Mumbai-400021. Market, M.G. Road, Vile Parle (E), Mumbai-400057 Pan/Gir No. : Aaicm0846R Appellant .. Respondent Appellant/Respondent Mr.Poojan Mehta.Ar By : Respondent/Appellant By Mr.Prakash Kishinchandani.Dr Date Of Hearing 08.09.2023 Date Of Pronouncement 28.11.2023

Section 131Section 132Section 143(1)

…further, submit that unless any specific defects are pointed out in the books of account by the Assessing Officer, the same cannot be summarily rejected. In this regard, reliance is placed on the following decisions- (a) CIT v. Symphony Comfort Systems Ltd. [216 Taxmann 225 (Guj)] (b) CIT v. Ceramic Industries [396 ITR 509 (Raj)] (c)PCIT v. Garden Silk Mills Ltd. [388 ITR 237 (Guj)] (d) CIT vJacksons House [198 Taxman 385 (Del)] (e) CIT v. Jananamandal Ltd. [214 Taxman 49 (All)] (f) CIT v. Salochana Bhatia [208 Taxmann 224 (P&H)] 10.6. The appellants further, submit that merely because an addition is made in t…

Mangal Royal Jewels Pvt. Ltd., Mumbai vs. ACIT, Central Circle-1(3), Mumbai

In the result, the appeal filed by the revenue is dismissed and the appeal filed by the asseees is allowed

ITA 3062/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-18

Bench: Shri Br Baskaranshri Pavan Kumar Gadalem/S Mangal Royal Vs. Acit-Cc-1(3), Jewels Pvt Ltd. 29C, Room No.905, 9Thfoor, Shyam Kamal Co- Old Cgo Bldg,Annexe, Operative Housing M.K. Road, Society Ltd, Agarwal Mumbai-400020. Market, M.G. Road, Vile Parle (E), Mumbai-400057. Pan/Gir No. : Aaicm0846R Appellant .. Respondent Dy.Cit-Cc 4(3), Vs. M/S Mangal Royal Central Range-4, Jewels Pvt Ltd. 29C, Room No.1921, Shyam Kamal Co- 19Th Floor, Air India Operative Housing Bldg, Nariman Point, Society Ltd, Agarwal Mumbai-400021. Market, M.G. Road, Vile Parle (E), Mumbai-400057 Pan/Gir No. : Aaicm0846R Appellant .. Respondent Appellant/Respondent Mr.Poojan Mehta.Ar By : Respondent/Appellant By Mr.Prakash Kishinchandani.Dr Date Of Hearing 08.09.2023 Date Of Pronouncement 28.11.2023

Section 131Section 132Section 143(1)

…further, submit that unless any specific defects are pointed out in the books of account by the Assessing Officer, the same cannot be summarily rejected. In this regard, reliance is placed on the following decisions- (a) CIT v. Symphony Comfort Systems Ltd. [216 Taxmann 225 (Guj)] (b) CIT v. Ceramic Industries [396 ITR 509 (Raj)] (c)PCIT v. Garden Silk Mills Ltd. [388 ITR 237 (Guj)] (d) CIT vJacksons House [198 Taxman 385 (Del)] (e) CIT v. Jananamandal Ltd. [214 Taxman 49 (All)] (f) CIT v. Salochana Bhatia [208 Taxmann 224 (P&H)] 10.6. The appellants further, submit that merely because an addition is made in t…

Gautam Industrial Corporation, Ahmedabad vs. The Income Tax Officer, Ward-2(4), Surat

In the result, appeal of the assessee is set-aside to the file of the AO, and the appeal of the assessee is allowed for statistical purposes

ITA 2852/AHD/2015[2011-12]Status: DisposedITAT Surat09 Aug 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.2852/Ahd/2015/Srt िनधा"रण वष"/Assessment Year : 2011-12 Gautam Industrial Corporation, Vs. The Income Tax Officer, Plot No.5420, Road No.54, Ward – 2(4), Surat. Nr.Water Tank, Gids, Sachin, Surat – 394 230. [Pan: Aacfg 3505 E] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee By Shri Prakash D.Shah – Ca राज"व क" ओर से /Revenue By Shri S.R.Meena – Sr.Dr 09.08.2018 सुनवाई क" तारीख/ Date Of Hearing: 18.09.2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. This Appeal By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)-Ii, Surat(In Short “The Cit (A)”) Dated 15.09.2015 Pertaining To Assessment Year 2011-12, Which In Turn Has Arisen From The Order Passed By The Income Tax Officer, Ward-2(4), Surat (In Short “The Ao”) Dated 31.03.2014 Under Section 143(3) Of Income Tax Act, 1961 (In Short ‘The Act’).

Section 143(3)Section 145(3)

…Page 1 of 15 Gautam Industrial Corporation Vs. ITO, Ward-2(4), Surat/I.T.A. No.2852/AHD/2014/SRT/A.Y.:2011-12 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2852/AHD/2015/SRT िनधा"रण वष"/Assessment Year : 2011-12 Gautam Industrial Corporation, Vs. The Income Tax Officer, Plot No.5420, Road No.54, Ward – 2(4), Surat. Nr.Water Tank, GIDS, Sachin, Surat – 394 230. [PAN: AACFG 3505 E] अपीलाथ" Appellant ""यथ"/Respondent…

The Dy. Commissioner of Income Tax, Circle-3(1)(2), Ahmedabad vs. Real Strips Ltd., Ahmedabad

In the result, Revenue’s appeal is dismissed

ITA 2255/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad31 May 2018AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.2255/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Dcit, M/S. Real Strips Ltd., बनाम/ Cir – 3(1)(2), 401-402, Florence, Vs. Ahmedabad. Opp. Ashram Road, Post Office, Ashram Road, Ahmedabad. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcr 2893 N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Saurabh Singh, Sr. D.R. ""यथ" क" ओर से/Respondent By : Shri P. D. Shah, A.R.

For Appellant: Shri Saurabh Singh, Sr. D.RFor Respondent: Shri P. D. Shah, A.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘,’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD olhe vgen] ys[kk lnL;, के सम"। सव"ी राजपाल यादव "या"यक सद"य एवं olhe vgen] ys[kk lnL; olhe vgen] ys[kk lnL; olhe vgen] ys[kk lnL; BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.2255/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) DCIT, M/s. Real Strips Ltd., बनाम/ Cir – 3(1)(2), 401-402, Florence, Vs. Ahmedabad. Opp. Ashram Road, Post Office, Ashram Road, Ahmedabad. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCR 2893 N .. (अपीलाथ" /Appellant…