ACIT Central Circle-13 v. Swastik Pipes Ltd.

98 Taxmann.com 420Reported decision2018#13097 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2022.

Issues it is cited on

section 127(2)section 140section 292cmiscellaneous applicationappeal before cit(a)section 158documents seizedsection 132aunexplained expendituresection 28accommodation entrysection 132(4)

Judgments citing ACIT Central Circle-13 v. Swastik Pipes Ltd.

D' DECOR EXPORTS P. LTD.,MUMBAI vs. DY CIT-CC-6(4), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 1057/MUM/2021[2015-16]Status: DisposedITAT Mumbai22 Apr 2022AY 2015-16

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D' DECOR EXPORTS P.L TD,MUMBAI vs. DY CIT-CC-6(4), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 1056/MUM/2021[2016-17]Status: DisposedITAT Mumbai22 Apr 2022AY 2016-17

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D' DECOR EXPORTS P. LTD.,MUMBAI vs. DY CIT-CC-6(4), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 1055/MUM/2021[2017-18]Status: DisposedITAT Mumbai22 Apr 2022AY 2017-18

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D' DECOR EXPORTS P. LTD.,MUMBAI vs. DY CIT-CC-6(4), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 1053/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Apr 2022AY 2012-13

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D' DECOR EXPORTS P. LTD,MUMBAI vs. DY CIT-CC-6(4_, MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 1052/MUM/2021[2013-14]Status: DisposedITAT Mumbai22 Apr 2022AY 2013-14

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D, DECOR EXPORTER ,MUMBAI vs. DY CIT-CC-6(4), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 1051/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D, DECOR EXPORTER P. LTD,MUMBAI vs. DY CIT-CC-6(4), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 1050/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

BGS SGS SOMA JOIN VENTURE,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(1), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 559/HYD/2018[2012-13]Status: DisposedITAT Hyderabad12 Jun 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Bgs Sgs Soma Joint Vs. Dy. Commissioner Of Venture, Hyderabad. Income-Tax, Circle – 14(1), Hyderabad Pan – Aaaab 3714F Appellant Respondent Assessee By: Shri V. Raghavendra Rao Revenue By: Shri Dinesh Paduchuri Date Of Hearing: 16/05/2019 Date Of Pronouncement: 12/06/2019 O R D E R

For Appellant: Shri V. Raghavendra RaoFor Respondent: Shri Dinesh Paduchuri
Section 143(1)Section 143(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 BGS SGS Soma Joint vs. Dy. Commissioner of Venture, Hyderabad. Income-tax, Circle – 14(1), Hyderabad PAN – AAAAB 3714F Appellant Respondent Assessee by: Shri V. Raghavendra Rao Revenue by: Shri Dinesh Paduchuri Date of hearing: 16/05/2019 Date of pronouncement: 12/06/2019 O R D E R PER S. RIFAUR RAHMAN, AM: This appeal filed by the assessee is directed against the order of CIT(A) – 6, Hyderabad, dated, 10/01/2018 for AY 2012-13. 2.…

ACIT Central Circle-13 v. Swastik Pipes Ltd. (98 Taxmann.com 420) — Cited in 8 Judgments | BharatTax