ACIT v. Ramlal Jewellers (P.) Ltd.

154 Taxmann.com 584Income Tax Appellate Tribunal2023#6552 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 68Section 115BBESection 250Section 142(1)Section 143(3)Section 145(3)Section 69ASection 143(2)

Issues it is cited on

section 285batds on rentsection 285disallowance under section 40(a)(ia)addition under section 68permanent account numbershare capital and share premiumsection 145(3)mistake apparent on recordaddition u/s 68double taxationsundry creditors

Judgments citing ACIT v. Ramlal Jewellers (P.) Ltd.

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(3), MUMBAI, MUMBAI vs. SANGHVI DHANRUPJI DEVAJI & CO., MUMBAI

In the result, the appeal filed by the revenue stands dismissed

ITA 6015/MUM/2025[AAQFS6338H]Status: DisposedITAT Mumbai10 Mar 2026

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Bijayananda Prusethdeputy Commissioner Of Vs. Sanghvi Dhanrupji Income Tax Central Circle Devaji & Co. 5(3), Mumbai 33, Mumba Devi Road, Room No. 426, 4Th Floor, Dagina Bazar, Kautilya Bhavan, Mumbai- 400002 Mumbai- 400051 Pan/Gir No. Aaqfs6338H (Applicant) (Respondent) Assessee By Shri M B Sanghvi Revenue By Ms. Kavitha Kaushik,Sr.Dr. Date Of Hearing 21.01.2026 Date Of Pronouncement 10.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Revenue Challenging The Impugned Order Dated 23.12.2024 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2014-15. The Revenue Has Raised The Following Grounds Of Appeal: 1. Ground I - Whether On The Facts & The Circumstances Of The Case & In Law, The Cit(A) Erred In Deleting/Allowing Relief In Respect Of The Addition Of Rs.

Section 250Section 40A(3)(a)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Deputy Commissioner of Vs. Sanghvi Dhanrupji Income Tax Central Circle Devaji & Co. 5(3), Mumbai 33, Mumba devi Road, Room No. 426, 4th Floor, Dagina Bazar, Kautilya Bhavan, Mumbai- 400002 Mumbai- 400051 PAN/GIR No. AAQFS6338H (Applicant) (Respondent) Assessee by Shri M B Sanghvi Revenue by Ms. Kavitha Kaushik,Sr.DR. Date of Hearing 21.01.2026 Date of Pronouncement 10.03.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the rev…

ZIA RATHI,DELHI vs. INCOME TAX OFFICER WARD-44(3), DELHI

In the result, appeal filed by the assessee is allowed

ITA 1881/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalmrs. Zia Rathi, Income Tax Officer, 274, Dda Flats, Sector-1A, Ward-44(3), Dwarka Nasirpur, Vs. Delhi. New Delhi-110045. Pan-Bsvpr9218M (Appellant) (Respondent) Assessee By Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. Shri Saksham Agarwal, Ca & Shri Deepesh Garg, Adv. Department By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 04/11/2025 Date Of Pronouncement 16/01/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax, National Faceless Appeal Centre (Nfac), Delhi (‘Ld. Cit(A)’ In Short) Dated 27.02.2024 In Appeal No. Cit(A), Delhi- 15/11146/2019-20 Arising Out Of The Order Passed U/S 143(3) Of The Income Tax Act, 1961 (‘The Act’ For Short) For Assessment Year 2017-18. 2. Brief Facts Of The Case Are That Assessee Is Sole Proprietor Of M/S Veezee Traders Engaged In The Business Of Trading Of Pvc Coated Imported Fabric. The Zia Rathi Vs. Ito

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Mrs. Zia Rathi, Income Tax Officer, 274, DDA Flats, Sector-1A, Ward-44(3), Dwarka Nasirpur, Vs. Delhi. New Delhi-110045. PAN-BSVPR9218M (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. Shri Saksham Agarwal, CA and Shri Deepesh Garg, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of Hearing 04/11/2025 Date of Pronouncement 16/01/2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of L…

DCIT, CIRCLE1(1), KOLKATA vs. ARTHUR TURNKEY PROJECTS LTD, KOLKATA

In the result, ITA No.1724/Kol/2025 filed by the revenue is dismissed and the appeal of the assessee being ITA No

ITA 1724/KOL/2025[2017-18]Status: DisposedITAT Kolkata12 Nov 2025AY 2017-18

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2017-18 Dcit, Circle-1(1), Kolkata.……………………………………….……….……Appellant Vs. Arthur Turnkey Projects Ltd.……………………………….....……...…..…..Respondent 1/1A, 4H Electronic Centre, Biplabi Anukul Chandra Street, Chandni Chawk, Kol-700072. [Pan: Aafcm4891H] Assessment Year: 2017-18 Arthur Turnkey Projects Ltd.……………………………………….……….……Assessee 1/1A, 4H Electronic Centre, Biplabi Anukul Chandra Street, Chandni Chawk, Kol-700072. [Pan: Aafcm4891H] Vs. Dcit, Circle-1(1), Kolkata.…………………………………….....……...…………..Revenue Appearances By: Shri Robin Maheshwari, Aca, Appeared On Behalf Of The Assessee. Shri Manas Mondal, Addl. Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : November 12, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals & The Cross-Appeal, One Filed By The Revenue & The Other By The Assessee Are Directed Against The Order Both Dated 24.04.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2017–18 Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To

Section 115JSection 143(2)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2017-18 DCIT, Circle-1(1), Kolkata.……………………………………….……….……Appellant vs. Arthur Turnkey Projects Ltd.……………………………….....……...…..…..Respondent 1/1A, 4H Electronic Centre, Biplabi Anukul Chandra Street, Chandni Chawk, Kol-700072. [PAN: AAFCM4891H] Assessment Year: 2017-18 Arthur Turnkey Projects Ltd.……………………………………….……….……Assessee 1/1A, 4H Electronic Centre, Biplabi Anukul Chandra Street, Chandni Chawk, Kol-700072. [P…

M/S. ARTHUR TURNKEY PROJECTS LTD.,KOLKATA vs. DCIT/ACIT, CIRCLE - 1(1),, KOLKATA

In the result, ITA No.1724/Kol/2025 filed by the revenue is dismissed and the appeal of the assessee being ITA No

ITA 1193/KOL/2025[2017-2018]Status: DisposedITAT Kolkata12 Nov 2025AY 2017-2018

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2017-18 Dcit, Circle-1(1), Kolkata.……………………………………….……….……Appellant Vs. Arthur Turnkey Projects Ltd.……………………………….....……...…..…..Respondent 1/1A, 4H Electronic Centre, Biplabi Anukul Chandra Street, Chandni Chawk, Kol-700072. [Pan: Aafcm4891H] Assessment Year: 2017-18 Arthur Turnkey Projects Ltd.……………………………………….……….……Assessee 1/1A, 4H Electronic Centre, Biplabi Anukul Chandra Street, Chandni Chawk, Kol-700072. [Pan: Aafcm4891H] Vs. Dcit, Circle-1(1), Kolkata.…………………………………….....……...…………..Revenue Appearances By: Shri Robin Maheshwari, Aca, Appeared On Behalf Of The Assessee. Shri Manas Mondal, Addl. Cit-Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : November 12, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals & The Cross-Appeal, One Filed By The Revenue & The Other By The Assessee Are Directed Against The Order Both Dated 24.04.2025 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2017–18 Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To

Section 115JSection 143(2)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2017-18 DCIT, Circle-1(1), Kolkata.……………………………………….……….……Appellant vs. Arthur Turnkey Projects Ltd.……………………………….....……...…..…..Respondent 1/1A, 4H Electronic Centre, Biplabi Anukul Chandra Street, Chandni Chawk, Kol-700072. [PAN: AAFCM4891H] Assessment Year: 2017-18 Arthur Turnkey Projects Ltd.……………………………………….……….……Assessee 1/1A, 4H Electronic Centre, Biplabi Anukul Chandra Street, Chandni Chawk, Kol-700072. [P…

KULBHUSHAN SAHTANI,NEW DELHI vs. ITO,WARD-51(5), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4066/DEL/2024[2017-18]Status: DisposedITAT Delhi14 Aug 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2017-18] Kulbhushan Sahtani, Vs Ito, 2525/7, Bedanpura, Ward-51(5), Karol Bagh, New Delhi-110005. New Delhi Pan-Bknps5543L Appellant Respondent Appellant By Shri R.K.Goyal, Ar & Ms. Sherry Goyal, Adv. Respondent By Shri Om Prakash, Sr.Dr Date Of Hearing 22.05.2025 Date Of Pronouncement 14.08.2025 Order

Section 115BSection 143(3)Section 250Section 68

…ITA No.4066/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2017-18] Kulbhushan Sahtani, vs ITO, 2525/7, Bedanpura, Ward-51(5), Karol Bagh, New Delhi-110005. New Delhi PAN-BKNPS5543L APPELLANT RESPONDENT Appellant by Shri R.K.Goyal, AR & Ms. Sherry Goyal, Adv. Respondent by Shri Om Prakash, Sr.DR Date of Hearing 22.05.2025 Date of Pronouncement 14.08.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated 05.07.2024 passed by Ld. Commiss…

DEVNGI JEWELLWERS PVT. LTD.,SURAT vs. DCIT, CIRCLE-1(1)(1), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 672/SRT/2024[2017-18]Status: DisposedITAT Surat13 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth, Accountant Mmber आयकरअपीलसं./Ita No.672/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Devngi Jewellers Pvt. Ltd. Vs. Dcit, 109 -110, Shreyas Diamond Centre, Circle – 1(1)(1), Mini Bazar, Varachha Road, Surat Surat - 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcd3227A (Appellant) (Respondent) Appellant By Shri Sapnesh R. Sheth, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 31/07/2025 Date Of Pronouncement 13/08/2025

Section 115BSection 142(1)Section 144Section 145(3)Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MMBER आयकरअपीलसं./ITA No.672/SRT/2024 Assessment Year: (2017-18) (Hybrid hearing) Devngi Jewellers Pvt. Ltd. Vs. DCIT, 109 -110, Shreyas Diamond Centre, Circle – 1(1)(1), Mini Bazar, Varachha Road, Surat Surat - 395006 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCD3227A (Appellant) (Respondent) Appellant by Shri Sapnesh R. Sheth, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 31/07/2025 Date of Pronouncement 13/08/2025 आदेश /O R D E R PER BIJAYANANDA PRUSETH, AM…

MOHIT SUKHIJA,NEW DELHI vs. NFA, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 4661/DEL/2024[2017-18]Status: DisposedITAT Delhi30 May 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Manish Agarwalmohit Sukhija, Nfa, 7D, Pocket A, Vikas Puri, New Delhi New Delhi-110018 Vs. Pan: Andps5089H (Appellant) (Respondent) Assessee By Sh. Anil Chopra, Ca Department By Sh.Virender Kumar Singh, Sr.Dr Date Of Hearing 07.05.2025 Date Of Pronouncement 30.05.2025 O R D E R Per Manish Agarwal, Am: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi [“Ld. Cit(A)”], Dated 29.08.2023 In Appeal No. Nfac/2016-17/10164171 Passed U/S 250 Of The Income Tax Act, 1961 (The Act, In Short) For Assessment Year 2017-18. 2. This Appeal Filed By The Assessee Is Delayed By 343 Days. For The Delay, Assessee Filed An Application For Condonation Of Delay Wherein It Is Stated That Assessee Was Out Of Country When The Order Of Commissioner Of Income Tax (Appeal) Was Passed & Served Through E-Filing Portal. Therefore, He Was Not Aware About The Order Of Ld. Cit(A) & The Appeal Could Not Be Filed In Time. He Also Filed The Copy Of The Passport Having Visa & Details Of Travelling Outside India, In Support Of The Claim That He Was Out Of India During The Period When The Order Was Served Upon Him. He Further Stated That As Soon He Returned To India & Came To Know About The Order Of Ld. Cit (A), Immediately He Filed The Appeal & Therefore, Prayed For The Condonation Of Delay In Filing The Appeal.

Section 142(1)Section 144Section 148Section 250Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Mohit Sukhija, NFA, 7D, Pocket A, Vikas Puri, New Delhi New Delhi-110018 Vs. PAN: ANDPS5089H (Appellant) (Respondent) Assessee by Sh. Anil Chopra, CA Department by Sh.Virender Kumar Singh, Sr.DR Date of Hearing 07.05.2025 Date of Pronouncement 30.05.2025 O R D E R PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, New Delhi [“Ld. CIT(A)”], dated 29.08.2023…

DCIT, CIRCLE 16(1), NEW DELHI vs. MGV JAIN JWELLERS PVT LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 112/DEL/2023[2017-18]Status: DisposedITAT Delhi16 May 2025AY 2017-18

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2017-18] Dcit, Vs M/S. Mgv Jain Jewellers Circle-16(1), Pvt.Ltd., 1St Floor, Shop New Delhi No.1,2780/20, Karol Bagh, Bedonpura, New Delhi-110005. Pan-Aagcm3999K Appellant Respondent Revenue By Shri Sujit Kumar, Cit Dr Assessee By Shri Sudhir Sehgal, Adv. Date Of Hearing 30.04.2025 Date Of Pronouncement 16.05.2025

Section 143(3)Section 145(3)Section 250Section 69A

…ITA No.112/Del/2023 DCIT vs MGV Jain Jewellers Pvt.Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2017-18] DCIT, vs M/s. MGV Jain Jewellers Circle-16(1), Pvt.Ltd., 1st Floor, Shop New Delhi No.1,2780/20, Karol Bagh, Bedonpura, New Delhi-110005. PAN-AAGCM3999K APPELLANT RESPONDENT Revenue by Shri Sujit Kumar, CIT DR Assessee by Shri Sudhir Sehgal, Adv. Date of Hearing 30.04.2025 Date of Pronouncement 16.05.2025 ORDER PER MANISH AGARWAL, AM : This is appeal filed by the Revenue against the…

OM VINYLS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3549/MUM/2024[2017-18]Status: DisposedITAT Mumbai13 Feb 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Mehul Shah, CAFor Respondent: Shri Manish Ajudiya - CIT DR
Section 115BSection 115JSection 143(3)Section 145(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Om Vinyls Private Limited Assistant Commissioner of 306/307/308, 3rd Floor, Income Tax, Vyapar Bhavan, Vs. Mumbai 49 P D Mello Road Mumbai - 400009 (PAN : AAAC07543H) (Appellant) (Respondent) Present for: Assessee : Shri Mehul Shah, CA Revenue : Shri Manish Ajudiya - CIT DR Date of Hearing : 19.11.2024 Date of Pronouncement : 13.02.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. C…

ASST. COMMISSIONER OF INCOME TAX- 14(1)(2), MUMBAI, AAYAKAR BHAVAN MUMBAI vs. FOODLINK SERVICES INDIA PVT LTD, MUMBAI

In the result, the appeals of the Revenue for

ITA 4863/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Jan 2025AY 2017-18
Section 143(3)Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “F” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER)\nITA Nos.4851, 4863 & 4854/MUM/2024\n Assessment Years: 2017-18 & 2018-19\nAsst. CIT-14(1)(2),\nRoom No. 455, 4th floor,\nAayakar Bhavan, Churchgate,\nMumbai-400020.\nAppellant\nVs.\nFoodlink Services India Pvt. Ltd.,\n301, 3rd floor, Safal Pride Sion\nTrombay Road, Deonar,\nMumbai-400088.\nPAN NO. AAACF 7690 L\nRespondent\nAssessee by\n: Mr. Ravikant Pathak\nRevenue by\n: Mr. Raj Singh Meel, Sr. DR\nDate of Hearing\n: 21/11/2024\nDate…

ASST. COMMISSIONER OF INCOME TAX- 14(1)(2), MUMBAI, AAYAKAR BHAVAN MUMBAI vs. FOODLINK SERVICES INDIA PVT LTD, MUMBAI

In the result, the appeals of the Revenue for

ITA 4854/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Jan 2025AY 2018-19
Section 143(3)Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “F” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER)\nITA Nos.4851, 4863 & 4854/MUM/2024\n Assessment Years: 2017-18 & 2018-19\nAsst. CIT-14(1)(2),\nRoom No. 455, 4th floor,\nAayakar Bhavan, Churchgate,\nMumbai-400020.\nAppellant\nVs.\nFoodlink Services India Pvt. Ltd.,\n301, 3rd floor, Safal Pride Sion\nTrombay Road, Deonar,\nMumbai-400088.\nPAN NO. AAACF 7690 L\nRespondent\nAssessee by\n: Mr. Ravikant Pathak\nRevenue by\n: Mr. Raj Singh Meel, Sr. DR\nDate of Hearing\n: 21/11/2024\nDate…

ASST. COMMISSIONER OF INCOME TAX- 14(1)(2), MUMBAI, AAKAR BHAVAN vs. FOODLINK SERVICES INDIA PVT LTD, MUMBAI

In the result, the appeals of the Revenue for

ITA 4851/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 Jan 2025AY 2017-18
Section 143(3)Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “F” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND\nSHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER)\nITA Nos.4851, 4863 & 4854/MUM/2024\n Assessment Years: 2017-18 & 2018-19\nAsst. CIT-14(1)(2),\nRoom No. 455, 4th floor,\nAayakar Bhavan, Churchgate,\nMumbai-400020.\nAppellant\nVs.\nFoodlink Services India Pvt. Ltd.,\n301, 3rd floor, Safal Pride Sion\nTrombay Road, Deonar,\nMumbai-400088.\nPAN NO. AAACF 7690 L\nRespondent\nAssessee by\n: Mr. Ravikant Pathak\nRevenue by\n: Mr. Raj Singh Meel, Sr. DR\nDate of Hearing\n: 21/11/2024\nDate…

DCIT, CENTRAL CIRCLE-II, NOIDA, NOIDA vs. NAGPAL FABRICS PVT. LTD., DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1596/DEL/2024[2021-22]Status: DisposedITAT Delhi18 Dec 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2021-22] Dcit Vs Nagpal Fabrics Pvt.Ltd. Central Circle-Ii 697 Katra Neel Chandni Noida. Chowk, New Delhi-110006. Pan-Aabcn9620F Appellant Respondent Appellant By Shri Amit Shukla, Sr. Dr Respondent By Shri Akhilesh Kumar, Adv. & Shri Govind Agarwal, Ca Date Of Hearing 21.10.2024 Date Of Pronouncement 18.12.2024

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER [Assessment Year : 2021-22] DCIT vs Nagpal Fabrics Pvt.Ltd. Central Circle-II 697 Katra Neel Chandni Noida. Chowk, New Delhi-110006. PAN-AABCN9620F APPELLANT RESPONDENT Appellant by Shri Amit Shukla, Sr. DR Respondent by Shri Akhilesh Kumar, Adv. & Shri Govind Agarwal, CA Date of Hearing 21.10.2024 Date of Pronouncement 18.12.2024 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed at the instance of the Revenue seeking to assail the First App…

ZIVA JEWELLERY PRIVATE LIMITED ,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(3)(1) (EARLIER 11(3)(2), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 2625/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Sept 2024AY 2017-18

Bench: Shri Anikesh Banerjee () & Miss. Padmavathy S. () Ziva Jewellery Private Limited Vs The Assistant Commissioner Of Gems Industries, Plot No.A/30, 2Nd Income-Tax,Circle 3(3)(1) [Earlier Floor, Road No.3, Midc, Andheri East, 11(3)(2), Mumbai Mumabai-400 093 Aayakar Bhavan, M.K. Road Pan : Aaacz2058C Mumbai-400 020 Appellant Respondent

Section 115BSection 115JSection 139Section 143(3)Section 145(3)Section 250Section 68

…1 Ziva Jewellery Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) AND MISS. PADMAVATHY S. (ACCOUNTANT MEMBER) Ziva Jewellery Private Limited vs The Assistant Commissioner of Gems Industries, Plot No.A/30, 2nd Income-tax,Circle 3(3)(1) [Earlier Floor, Road No.3, MIDC, Andheri East, 11(3)(2), Mumbai Mumabai-400 093 Aayakar Bhavan, M.K. Road PAN : AAACZ2058C Mumbai-400 020 APPELLANT RESPONDENT Assessee represented by Shri Rashmikant Modi and Ms. Ketki Rajeshirke Department represented by Shri Swapnil Savant (JCIT) Date of hearing 09/09/20…

DCIT CENTRAL CIRCLE-1, NOIDA vs. PARISH AGARWAL (PROP.OF M/S BALSONS JEWELLERS), NOIDA

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 579/DEL/2023[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

Bench: Shri M Balaganesh & Shri Vimal Kumarasstt. Year: 2017-18 Parish Agarwal, Vs. Ito, Ward-5(2)(4) (Prop. Of M/S Balsons Noida Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 Pan Aeipa1187Q (Appellant) (Respondent) Asstt. Year 2017-18 Dcit, Central Vs. Parish Agarwal, Circle-1, Noida (Prop. Of M/S. Balsons Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 Pan Aeipa1187Q (Appellant) (Respondent)

For Appellant: Shri Rajeev Saxena, AdvocateFor Respondent: Shri P N Barnwal, CIT(DR)
Section 133(6)Section 133ASection 142(1)Section 143(2)Section 68Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Asstt. Year: 2017-18 Parish Agarwal, Vs. ITO, Ward-5(2)(4) (Prop. Of M/s Balsons Noida Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 PAN AEIPA1187Q (Appellant) (Respondent) Asstt. Year 2017-18 DCIT, Central Vs. Parish Agarwal, Circle-1, Noida (Prop. Of M/s. Balsons Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 PAN AEIPA1187Q (Appellant) (Respondent) Assessee by: Shri Rajeev Saxena, Advocate Shri Dishant Sethi, A…

PARISH AGARWAL ,NOIDA vs. ITO,WARD-5(2)(4), NOIDA

The appeal of the assessee is allowed and appeal of the revenue is dismissed

ITA 272/DEL/2023[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

Bench: Shri M Balaganesh & Shri Vimal Kumarasstt. Year: 2017-18 Parish Agarwal, Vs. Ito, Ward-5(2)(4) (Prop. Of M/S Balsons Noida Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 Pan Aeipa1187Q (Appellant) (Respondent) Asstt. Year 2017-18 Dcit, Central Vs. Parish Agarwal, Circle-1, Noida (Prop. Of M/S. Balsons Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 Pan Aeipa1187Q (Appellant) (Respondent)

For Appellant: Shri Rajeev Saxena, AdvocateFor Respondent: Shri P N Barnwal, CIT(DR)
Section 133(6)Section 133ASection 142(1)Section 143(2)Section 68Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Asstt. Year: 2017-18 Parish Agarwal, Vs. ITO, Ward-5(2)(4) (Prop. Of M/s Balsons Noida Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 PAN AEIPA1187Q (Appellant) (Respondent) Asstt. Year 2017-18 DCIT, Central Vs. Parish Agarwal, Circle-1, Noida (Prop. Of M/s. Balsons Jewellers) J-51, Sector-18, Gautam Budh Nagar, Noida, Uttar Pradesh 201 301 PAN AEIPA1187Q (Appellant) (Respondent) Assessee by: Shri Rajeev Saxena, Advocate Shri Dishant Sethi, A…

FASHION ZONE,LUDHIANA vs. JCIT, WARD III(2), LUDHIANA

In the result, the appeal of the assessee is allowed

ITA 331/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh20 Mar 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 145(3)Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 331/Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18 Fashion Zone बनाम The JCIT Ekjot Nagar, Bhahdur Ke Road, Ward III(2), Ludhiana, Punjab-141001 Ludhiana "ायी लेखा सं./PAN NO: AADFF9589J अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.A राज"व क" ओर…