ACIT v. Dufon Laboratoies

24 Taxmann 199Reported decision#12786 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 132Section 133ASection 143(3)Section 153ASection 191Section 194IASection 201(1)Section 271(1)(c)

Judgments citing ACIT v. Dufon Laboratoies

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(1), HYDERABAD vs. S A BUILDERS AND DEVELOPERS, HYDERABAD

In the result, Ground Nos

ITA 296/HYD/2022[2017-18]Status: DisposedITAT Hyderabad15 May 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.258 & 259/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) M/S. S.A. Builders & Developers, Vs. Acit Hyderabad Central Circle 2(1) Pan:Acufs3331A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.295 & 296/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Acit Vs. M/S. S.A. Builders & Central Circle 2(1) Developers, Hyderabad Hyderabad Pan:Acufs3331A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/02/2025 घोषणा की तारीख/Pronouncement: 15/05/2025 आदेश/Order Per Bench: These Two Sets Of Cross Appeals Are Directed Against The Two Separate Orders Of The Learned Cit (A)-12, Hyderabad Both Dated 29/04/2022, Arising From The Assessment Framed U/S 143(3) R.W.S. 153A Of The I.T. Act, 1961 For The A.Ys 2016-17 & Page 1 Of 56

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri B Bala Krishna, CIT(DR)
Section 132Section 132(4)Section 133ASection 143(3)Section 153A

…9 and 295 and 296 of 2022 in the absence of any incriminating material. He has relied upon the decision of the Hon'ble Delhi High Court in the case of CIT vs. Shri Raj Pal Bhatia in ITA No.276 of 2009, dated 29.11.2010 as well as in case of Harjeev Aggarwal (24 Taxmann 199). He has supported the impugned order of the learned CIT (A). 39. We have considered the rival submission as well as relevant material available on record. There is no dispute that in the statement recorded u/s 132(4) of the Act, the Managing Partner of the assessee has offered the total income of Rs.25 crores which was subsequently modified…

S A BUILDERS & DEVELOPERS,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2(1) , HYDERABAD

In the result, Ground Nos

ITA 258/HYD/2022[2016-17]Status: DisposedITAT Hyderabad15 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.258 & 259/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) M/S. S.A. Builders & Developers, Vs. Acit Hyderabad Central Circle 2(1) Pan:Acufs3331A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.295 & 296/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Acit Vs. M/S. S.A. Builders & Central Circle 2(1) Developers, Hyderabad Hyderabad Pan:Acufs3331A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/02/2025 घोषणा की तारीख/Pronouncement: 15/05/2025 आदेश/Order Per Bench: These Two Sets Of Cross Appeals Are Directed Against The Two Separate Orders Of The Learned Cit (A)-12, Hyderabad Both Dated 29/04/2022, Arising From The Assessment Framed U/S 143(3) R.W.S. 153A Of The I.T. Act, 1961 For The A.Ys 2016-17 & Page 1 Of 56

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri B Bala Krishna, CIT(DR)
Section 132Section 132(4)Section 133ASection 143(3)Section 153A

…9 and 295 and 296 of 2022 in the absence of any incriminating material. He has relied upon the decision of the Hon'ble Delhi High Court in the case of CIT vs. Shri Raj Pal Bhatia in ITA No.276 of 2009, dated 29.11.2010 as well as in case of Harjeev Aggarwal (24 Taxmann 199). He has supported the impugned order of the learned CIT (A). 39. We have considered the rival submission as well as relevant material available on record. There is no dispute that in the statement recorded u/s 132(4) of the Act, the Managing Partner of the assessee has offered the total income of Rs.25 crores which was subsequently modified…

JAS FORWARDING WORLDWIDE PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the Assessee is allowed whereas the appeal of the Revenue is dismissed

ITA 3296/DEL/2011[2007-08]Status: DisposedITAT Delhi08 May 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year:2007-08

For Respondent: Shri Robin Rawan, Sr. DR
Section 143(2)Section 143(3)Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year:2007-08 DCIT M/s. Jas Forwarding Circle-4(1), World Pvt. Ltd. Room No. 407, 2nd Floor, A-Wing, 4th Floor, C.R. Commercial Complex, Vs. Building, I.P. Estate Radisson Hotel, NH-8, New Delhi – 110 002 New Delhi – 110 037 PAN AABCJ5564A (Appellant) (Respondent) Asstt. Year:2007-08 M/s. Jas Forwarding DCIT World Pvt. Ltd. Circle-4(1), 2nd Floor, A-Wing, Room No. 407, Vs. Commercial Complex, 4th Floor, C.R. Radisson Hotel, NH-8, Building, I.P. Estate New Delhi – 110 037…

DCIT, NEW DELHI vs. M/S JAS FORWARDING WORLD PVT. LTD., NEW DELHI

The appeal of the Assessee is allowed whereas the appeal of the Revenue is dismissed

ITA 3222/DEL/2011[2007-08]Status: DisposedITAT Delhi08 May 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year:2007-08

For Respondent: Shri Robin Rawan, Sr. DR
Section 143(2)Section 143(3)Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year:2007-08 DCIT M/s. Jas Forwarding Circle-4(1), World Pvt. Ltd. Room No. 407, 2nd Floor, A-Wing, 4th Floor, C.R. Commercial Complex, Vs. Building, I.P. Estate Radisson Hotel, NH-8, New Delhi – 110 002 New Delhi – 110 037 PAN AABCJ5564A (Appellant) (Respondent) Asstt. Year:2007-08 M/s. Jas Forwarding DCIT World Pvt. Ltd. Circle-4(1), 2nd Floor, A-Wing, Room No. 407, Vs. Commercial Complex, 4th Floor, C.R. Radisson Hotel, NH-8, Building, I.P. Estate New Delhi – 110 037…

AVT MC CORMICK INGREDIENTS PVT LTD.,CHENNAI vs. ADDL. CIT, CHENNAI

In the result, the appeals of the Revenue in ITA No

ITA 58/CHNY/2015[2010-11]Status: DisposedITAT Chennai19 Feb 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.2167, 2168 & 2169/Mds/2013 "नधा"रण वष" /Assessment years : 2004-05, 2005-06 & 2008-09 The Deputy Commissioner of Vs. M/s. AVT MC Cormick Ingredients Income Tax, Ltd, Company Circle I(1) No. 64,Rukmani Lakshmipathy Chennai 600 034 Salai, Egmore, Chennai 600 008. [PAN AAACA 3217E ] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. No.5…

DCIT, CHENNAI vs. M/S. AVT MC CORMICK INGREDIENTS LTD., CHENNAI

In the result, the appeals of the Revenue in ITA No

ITA 2169/CHNY/2013[2008-09]Status: DisposedITAT Chennai19 Feb 2016AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.2167, 2168 & 2169/Mds/2013 "नधा"रण वष" /Assessment years : 2004-05, 2005-06 & 2008-09 The Deputy Commissioner of Vs. M/s. AVT MC Cormick Ingredients Income Tax, Ltd, Company Circle I(1) No. 64,Rukmani Lakshmipathy Chennai 600 034 Salai, Egmore, Chennai 600 008. [PAN AAACA 3217E ] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. No.5…

DCIT, CHENNAI vs. M/S. AVT MC CORMICK INGREDIENTS LTD., CHENNAI

In the result, the appeals of the Revenue in ITA No

ITA 2168/CHNY/2013[2005-06]Status: DisposedITAT Chennai19 Feb 2016AY 2005-06

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.2167, 2168 & 2169/Mds/2013 "नधा"रण वष" /Assessment years : 2004-05, 2005-06 & 2008-09 The Deputy Commissioner of Vs. M/s. AVT MC Cormick Ingredients Income Tax, Ltd, Company Circle I(1) No. 64,Rukmani Lakshmipathy Chennai 600 034 Salai, Egmore, Chennai 600 008. [PAN AAACA 3217E ] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. No.5…

DCIT, CHENNAI vs. M/S. AVT MC CORMICK INGREDIENTS LTD., CHENNAI

In the result, the appeals of the Revenue in ITA No

ITA 2167/CHNY/2013[2004-05]Status: DisposedITAT Chennai19 Feb 2016AY 2004-05

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V.Sreekanth, IRS, JCIT
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 92C

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी चं" पूजार",लेखा सद"य एवं "ीजी. पवन कुमार,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.2167, 2168 & 2169/Mds/2013 "नधा"रण वष" /Assessment years : 2004-05, 2005-06 & 2008-09 The Deputy Commissioner of Vs. M/s. AVT MC Cormick Ingredients Income Tax, Ltd, Company Circle I(1) No. 64,Rukmani Lakshmipathy Chennai 600 034 Salai, Egmore, Chennai 600 008. [PAN AAACA 3217E ] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. No.5…