ACIT v. Dharti Estate

129 ITD 1Income Tax Appellate Tribunal2011#12097 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing ACIT v. Dharti Estate

Sailab Marketing Services Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-1(2), Pune

ITA 851/PUN/2023[2005-06]Status: DisposedITAT Pune09 Oct 2023AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Sharad A VazeFor Respondent: Shri Keyur Patel, CIT-DR with Shri Ramnath P Murkunde, Sr. AR
Section 148Section 40A(3)

…oods to Government agencies, Private Distributors and various Limited Companies. No action in the hands of any of the party has been taken by the AO. Most of the payments have been received through account payee cheques. Referring to the decisions reported in 129 ITD 1 (Third Member), 59 TTJ 698 and 30 TTJ 130 he submitted that sales cannot be enhanced unless the AO has corroborative evidence. He accordingly submitted that the order of the CIT(A) rejecting the enhancement of the sales by the AO is justified. 9. So far as the adoption of GP rate @15% he submitted that the case compared by the AO in the case of Su…

Purushottam R Moghe, Pune vs. Deputy Commissioner of Income Tax, Circle-1(2), Pune

ITA 850/PUN/2023[2006-07]Status: DisposedITAT Pune09 Oct 2023AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Sharad A VazeFor Respondent: Shri Keyur Patel, CIT-DR with Shri Ramnath P Murkunde, Sr. AR
Section 148Section 40A(3)

…oods to Government agencies, Private Distributors and various Limited Companies. No action in the hands of any of the party has been taken by the AO. Most of the payments have been received through account payee cheques. Referring to the decisions reported in 129 ITD 1 (Third Member), 59 TTJ 698 and 30 TTJ 130 he submitted that sales cannot be enhanced unless the AO has corroborative evidence. He accordingly submitted that the order of the CIT(A) rejecting the enhancement of the sales by the AO is justified. 9. So far as the adoption of GP rate @15% he submitted that the case compared by the AO in the case of Su…

Purushottam R Moghe, Pune vs. Deputy Commissioner of Income Tax, Circle-1(2), Pune

ITA 849/PUN/2023[2005-06]Status: DisposedITAT Pune09 Oct 2023AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Sharad A VazeFor Respondent: Shri Keyur Patel, CIT-DR with Shri Ramnath P Murkunde, Sr. AR
Section 148Section 40A(3)

…oods to Government agencies, Private Distributors and various Limited Companies. No action in the hands of any of the party has been taken by the AO. Most of the payments have been received through account payee cheques. Referring to the decisions reported in 129 ITD 1 (Third Member), 59 TTJ 698 and 30 TTJ 130 he submitted that sales cannot be enhanced unless the AO has corroborative evidence. He accordingly submitted that the order of the CIT(A) rejecting the enhancement of the sales by the AO is justified. 9. So far as the adoption of GP rate @15% he submitted that the case compared by the AO in the case of Su…

DCIT, Circle-5, Pune vs. Shri Purushottam R Moghe, Pune

ITA 73/PUN/2021[2005-06]Status: DisposedITAT Pune09 Oct 2023AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Sharad A VazeFor Respondent: Shri Keyur Patel, CIT-DR with Shri Ramnath P Murkunde, Sr. AR
Section 148Section 40A(3)

…oods to Government agencies, Private Distributors and various Limited Companies. No action in the hands of any of the party has been taken by the AO. Most of the payments have been received through account payee cheques. Referring to the decisions reported in 129 ITD 1 (Third Member), 59 TTJ 698 and 30 TTJ 130 he submitted that sales cannot be enhanced unless the AO has corroborative evidence. He accordingly submitted that the order of the CIT(A) rejecting the enhancement of the sales by the AO is justified. 9. So far as the adoption of GP rate @15% he submitted that the case compared by the AO in the case of Su…

DCIT Circle- 5, Pune vs. Sailab Marketing Services Pvt. Ltd., Pune

ITA 72/PUN/2021[2005-06]Status: DisposedITAT Pune09 Oct 2023AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Sharad A VazeFor Respondent: Shri Keyur Patel, CIT-DR with Shri Ramnath P Murkunde, Sr. AR
Section 148Section 40A(3)

…oods to Government agencies, Private Distributors and various Limited Companies. No action in the hands of any of the party has been taken by the AO. Most of the payments have been received through account payee cheques. Referring to the decisions reported in 129 ITD 1 (Third Member), 59 TTJ 698 and 30 TTJ 130 he submitted that sales cannot be enhanced unless the AO has corroborative evidence. He accordingly submitted that the order of the CIT(A) rejecting the enhancement of the sales by the AO is justified. 9. So far as the adoption of GP rate @15% he submitted that the case compared by the AO in the case of Su…

DCIT, Circle-5, Pune vs. Shri Purushottam R Moghe, Pune

ITA 66/PUN/2021[2006-07]Status: DisposedITAT Pune09 Oct 2023AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Sharad A VazeFor Respondent: Shri Keyur Patel, CIT-DR with Shri Ramnath P Murkunde, Sr. AR
Section 148Section 40A(3)

…oods to Government agencies, Private Distributors and various Limited Companies. No action in the hands of any of the party has been taken by the AO. Most of the payments have been received through account payee cheques. Referring to the decisions reported in 129 ITD 1 (Third Member), 59 TTJ 698 and 30 TTJ 130 he submitted that sales cannot be enhanced unless the AO has corroborative evidence. He accordingly submitted that the order of the CIT(A) rejecting the enhancement of the sales by the AO is justified. 9. So far as the adoption of GP rate @15% he submitted that the case compared by the AO in the case of Su…

Sohanlal M Jain, Mumbai vs. ITO 2(1), Thane

In the result appeal of the assessee in ITA no

ITA 5776/MUM/2013[2005-06]Status: DisposedITAT Mumbai27 Mar 2018AY 2005-06

Bench: Shri Mahavir Singh & Shri Ramit Kochar

For Appellant: Shri. Vimal PunamiyaFor Respondent: Shri. V. Justin (DR)
Section 143(3)Section 271(1)(c)

…ts (P) Ltd, vs. Dy. CIT (2010)33 DTR 514 (Bang.) 6. C1T v. Tata Iron & Steel Co. Ltd, (1977j 106 ITR 363 (Bom HC) 7. Swastik Group Versus ACIT 15(3), Mumbai 8. Sheth Developers P. Ltd, Mumbai vs ITO ITAT Mumbai 18 July, 2012 9. Asstt CIT v Dharti Estate(2011] 129 ITD 1 (Mum)(TM), 10. Prem Enterprises V/s ITO (2012] 25 taxmann.com 179 (Mum.) 11. Nandi Housing (P.) Ltd. V/.s DCIT (2004] 2 SOT 395 (BANG.) 12. H.M. Constructions V/s JCIT[2003] 84ITD 429 (BANG.) 13. CITv. Vraj Developers [IT Appeal No. 19 (Ahd.) of 2008 14. CIT V/s Umang Hiralal Thakkar 2014] 42 taxmann.com 194 (Gujarat) 15. Aditya Builders V/s CIT[20…

Elenji Kamalil V. Thomas, Navi Mumbai vs. Jt.C.I.T. 22(3), Mumbai

In the result, the appeal filed by the assessee in ITA N0

ITA 199/MUM/2013[2009-10]Status: DisposedITAT Mumbai18 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 199/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Elenji Kamalil V. Thomas, Jcit – 22(2), बनाम/ 212, Vardhaman Chambers, Navi Mumbai. V. Sector 17, Vashi, Navi Mumbai – 400 703. "थायी लेखा सं./Pan : Aacpe 7339 L (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Sunil Kumar Agarwal
Section 143(2)Section 143(3)Section 43(6)(c)

…regular method adopted by the tax- payer cannot be rejected merely because it gives benefit to the assessee in ITA 199/Mum/2013 25 certain years. The assessee also relied upon the decision of ITAT, Mumbai Benches in the case of ACIT v. Dharti Estate, (2011)129 ITD 1(Mum)(TM). The ld. CIT(A) rejected the contention of the assessee whereby he held that the assessee has given a list of buyers from where it is clear that the agreement has also been registered of sales made to those buyers by the assessee , against which the assessee has received substantial portion of the consideration also. In each case the adva…

ACIT v. Dharti Estate (129 ITD 1) — Cited in 8 Judgments | BharatTax