ACIT, Circle 1, Jamnagar v. Rupam Impex

157 ITD 360Income Tax Appellate Tribunal2016#22803 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2020.

Judgments citing ACIT, Circle 1, Jamnagar v. Rupam Impex

Bnp Paribas India Holding P. Ltd., Mumbai vs. ACIT -14(1)(1), Mumbai

ITA 1496/MUM/2020[2017-78]Status: DisposedITAT Mumbai12 Oct 2020AY 2017-78

Bench: Shri Pramod Kumar & Shri Ravish Sood

For Appellant: Shri Farrokh V. Irani , ARFor Respondent: Shri Rahul Raman, CIT-DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 156Section 234BSection 234C

…IN THE INCOME-TAX APPELLATE TRIBUNAL ―B‖ BENCH MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No.1496/Mum/2020-Assessment Year 2017-18 BNP Paribas India Holding Pvt. ACIT-14(1)(1) R. No. 460, 4th Floor, Ltd., 1 North Avenue, Maker Vs. Maxity, Bandra Kurla Complex, Aayakar Bhavan, Bandra East, Mumbai-20 Mumbai- 400 051 PAN: AAECB6544R Appellant Respondent Assessee by : Shri Farrokh V. Irani , AR Revenue by : Shri Rahul Raman, CIT-DR Date of Hearing : 20.08.2020 Date of Pronouncement : 12.10.2020 PER RAVISH SOOD, J.M: The captioned appeal filed by the assessee is d…

Auto Finance Enterprises, Mumbai vs. Assistant Commissioner of Income Tax 12(3), Mumbai

The appeal stands allowed in terms of our above order

ITA 259/MUM/2018[2010-11]Status: DisposedITAT Mumbai16 Sept 2019AY 2010-11

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ I.T.A. No.259/Mum/2018 ("नधा"रण वष" / Assessment Year: 2010-11) Auto Finance Enterprises Acit-Circle 12(3) 1St Floor, Aaykar Bhavan, बनाम/ 41, Nariman Bhavan, 221, Nariman Point, M. K. Road Vs. Mumbai-400 021 Mumbai-400 020 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafa-2325-G (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Shri Vijay Mehta & Shri GovindFor Respondent: Shri Satish Chandra Rajore - Ld. DR

Section 139(1)Section 139(3)Section 143(3)Section 154Section 45(2)Section 74(1)Section 80

…. K.N. Oil Industries Hon’ble High Court of Madhya Pradesh [142 ITR 13] 4. Container Corporation of India Ltd. Vs. ITAT Delhi Bench DCIT [94 TTJ 502] 5. Asia Pacific Fund Inc. Vs. DCIT ITAT Mumbai Bench [96 TTJ 548] 6. ACIT Vs. Rupam Impex ITAT, Rajkot Bench [157 ITD 360] 7. Alka Agarwal V/s ADIT ITAT Delhi Bench [15 Taxmann.com 176] Per Contra, Ld. DR submitted that there was no mistake apparent from record within the meaning of Section 154 and therefore, the assessee’s prayer could not be accepted. 4.1 We have carefully heard the rival submissions and perused relevant material on record and deliberated on the…

Express Global Logistics P.Ltd, Mumbai vs. Asst CIT 2(1)(2), Mumbai

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

ITA 1194/MUM/2017[2008-09]Status: DisposedITAT Mumbai11 Jul 2018AY 2008-09

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri. Ram Tiwari

Section 143(1)Section 154

…hority of law as is mandated under Article 265 of the Constitution of India. The learned counsel for the assessee also relied upon the decision of the Tribunal in the case of ACIT vs. Rupam Impex in ITA no. 472(RJT) of 2014 dated 21-01-2016 reported in (2016) 157 ITD 360 (Rajkot-Tribunal) and also decision of tribunal in ITA no. 1170/Ahd./2013 dated 02-05-2016 in the case of Ardor International Private Limited for AY 2008-09 and it was submitted that in both these cases , similar issue were decided by the tribunal in favour of the assessee. The Ld. DR on the other hand relied upon the provision of Section 155(14…