ACIT v. Venkateshwar Ispat (P) Ltd.

319 ITR 393High Court2009#1166 most cited

What is ACIT v. Venkateshwar Ispat (P) Ltd. authority for?

An assessee company receiving share application money from identified alleged bogus shareholders cannot have this amount treated as its undisclosed income under Section 68, provided the company furnishes the shareholders' identity, creditworthiness, and genuineness of transactions. The tax authorities must instead proceed against the individual shareholders.

97

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Also referred to as

ACIT v. Venkateshwar Ispat (P) Ltd. · 319 ITR 393 · Section 68 · cash credits · share application money · bogus share capital · undisclosed income of company · identity creditworthiness genuineness · onus discharged · CIT v. Lovely Exports (P.) Ltd. · shareholder assessment

Sections most often in play

Section 139(1)Section 143Section 144Section 147Section 148Section 68

Issues it is cited on

bogus share capitalcreditworthiness of the creditorretracted statementsource of sourceshare capital and share premiumpaper companyaddition u/s 68section 254(2)share application moneyaddition under section 68section 132(1)shell company

Judgments citing ACIT v. Venkateshwar Ispat (P) Ltd.

Dy CIT Central Circle-4(1), Mumbai vs. M/S Vinodkumar Bajaj & Company HUF, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 1873/MUM/2020[2009-10]Status: DisposedITAT Mumbai27 Jan 2022AY 2009-10
For Appellant: Ms. Hema SharmaFor Respondent: Shri S.N. Kabra
Section 132(4)Section 143(3)Section 148Section 68

…lar Investment Ltd (2001) 251 ITR 263(SC) (Civil Appeal) 5. CIT vs. Nav Bharat Duolex Ltd (20l3) 35 Taxmann.com 289 (AII- High 6. CIT vs. JayDee Securities & Finance Ltd, (2013), 32 Taxmann.com 91 (All High Court) 7. ACIT vs. Venkateshwarlspat Pvt. Ltd (2009) 319 ITR 393 (Chhatisgarh-High Court) 8. Mod Creations Pvt. Ltd vs. ITO (2013) 354 ITR 282 (Delhi High Court) 9. CIT vs. Al AnamAgro foods (P.) Ltd (2013) 38 Taxmann.com 375 (High Court) 10. CIT vs. Dwarkadish Investment (P) Ltd (2011) 330 ITR 298 (Del- High Court) 11. CIT vs. Namastey Chemicals Pvt. Ltd (2013) 33 Taxmann.com 271 (Guj-High Court) 12. CIT vs.…

D.C.I.T. Central Cricle, Raipur vs. Mahalaxmi Technocasr Ltd, Raipur

ITA 259/BIL/2014[2011-12]Status: DisposedITAT Raipur25 Oct 2021AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 256 To 259/Rpr/2014

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 256 to 259/RPR/2014 A/W. CROSS OBJECTION Nos. 42 to 45/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07, 2009-10, 2010-11 & 2011- 12) The Deputy Commissioner Mahalaxmi Technocast बनाम/ of Income-tax (Central), Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCM8216B (Ap…

D.C.I.T. Central Cricle, Raipur vs. Mahalaxmi Technocasr Ltd, Raipur

ITA 258/BIL/2014[2010-11]Status: DisposedITAT Raipur25 Oct 2021AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 256 To 259/Rpr/2014

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 256 to 259/RPR/2014 A/W. CROSS OBJECTION Nos. 42 to 45/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07, 2009-10, 2010-11 & 2011- 12) The Deputy Commissioner Mahalaxmi Technocast बनाम/ of Income-tax (Central), Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCM8216B (Ap…

D.C.I.T. Central Cricle, Raipur vs. Mahalaxmi Technocasr Ltd, Raipur

ITA 257/BIL/2014[2009-10]Status: DisposedITAT Raipur25 Oct 2021AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 256 To 259/Rpr/2014

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 256 to 259/RPR/2014 A/W. CROSS OBJECTION Nos. 42 to 45/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07, 2009-10, 2010-11 & 2011- 12) The Deputy Commissioner Mahalaxmi Technocast बनाम/ of Income-tax (Central), Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCM8216B (Ap…

D.C.I.T. Central Cricle, Raipur vs. Mahalaxmi Technocasr Ltd, Raipur

ITA 256/BIL/2014[2006-07]Status: DisposedITAT Raipur25 Oct 2021AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 256 To 259/Rpr/2014

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 256 to 259/RPR/2014 A/W. CROSS OBJECTION Nos. 42 to 45/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07, 2009-10, 2010-11 & 2011- 12) The Deputy Commissioner Mahalaxmi Technocast बनाम/ of Income-tax (Central), Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCM8216B (Ap…

D.C.I.T. Central Cricle, Raipur vs. Abhishekh Steel Industries Ltd., Raipur

ITA 255/BIL/2014[2012-13]Status: DisposedITAT Raipur25 Oct 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 250 To 255/Rpr/2014

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 250 to 255/RPR/2014 A/W. CROSS OBJECTION Nos. 36 to 41/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 to 2012-13) The Deputy Commissioner बनाम/ M/s. Abhishek Steel of Income-tax (Central), Industries Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA3704G (…

D.C.I.T. Central Cricle, Raipur vs. Abhishekh Steel Industries Ltd., Raipur

ITA 254/BIL/2014[2011-12]Status: DisposedITAT Raipur25 Oct 2021AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 250 To 255/Rpr/2014

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 250 to 255/RPR/2014 A/W. CROSS OBJECTION Nos. 36 to 41/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 to 2012-13) The Deputy Commissioner बनाम/ M/s. Abhishek Steel of Income-tax (Central), Industries Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA3704G (…

D.C.I.T. Central Cricle, Raipur vs. Abhishekh Steel Industries Ltd., Raipur

ITA 253/BIL/2014[2010-11]Status: DisposedITAT Raipur25 Oct 2021AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 250 To 255/Rpr/2014

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 250 to 255/RPR/2014 A/W. CROSS OBJECTION Nos. 36 to 41/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 to 2012-13) The Deputy Commissioner बनाम/ M/s. Abhishek Steel of Income-tax (Central), Industries Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA3704G (…

D.C.I.T. Central Cricle, Raipur vs. Abhishekh Steel Industries Ltd., Raipur

ITA 252/BIL/2014[2009-10]Status: DisposedITAT Raipur25 Oct 2021AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 250 To 255/Rpr/2014

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 250 to 255/RPR/2014 A/W. CROSS OBJECTION Nos. 36 to 41/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 to 2012-13) The Deputy Commissioner बनाम/ M/s. Abhishek Steel of Income-tax (Central), Industries Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA3704G (…

D.C.I.T. Central Cricle, Raipur vs. Abhishekh Steel Industries Ltd., Raipur

ITA 251/BIL/2014[2008-09]Status: DisposedITAT Raipur25 Oct 2021AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 250 To 255/Rpr/2014

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 250 to 255/RPR/2014 A/W. CROSS OBJECTION Nos. 36 to 41/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 to 2012-13) The Deputy Commissioner बनाम/ M/s. Abhishek Steel of Income-tax (Central), Industries Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA3704G (…

D.C.I.T. Central Cricle, Raipur vs. Abhishekh Steel Industries Ltd., Raipur

ITA 250/BIL/2014[2006-07]Status: DisposedITAT Raipur25 Oct 2021AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos. 250 To 255/Rpr/2014

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 250 to 255/RPR/2014 A/W. CROSS OBJECTION Nos. 36 to 41/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07, 2008-09 to 2012-13) The Deputy Commissioner बनाम/ M/s. Abhishek Steel of Income-tax (Central), Industries Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA3704G (…

D.C.I.T. Central Cricle, Raipur vs. Devi Iron & Power Limited, Raipur

ITA 265/BIL/2014[2009-10]Status: DisposedITAT Raipur21 Oct 2021AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 262 to 265/RPR/2014 A/W. CROSS OBJECTION Nos. 25 to 28/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07 to 2009-10) The Deputy Commissioner बनाम/ M/s. Devi Iron & of Income-tax (Central), Power Pvt. Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCD9753D (Appellant /…

D.C.I.T. Central Cricle, Raipur vs. Devi Iron & Power Limited, Raipur

ITA 264/BIL/2014[2008-09]Status: DisposedITAT Raipur21 Oct 2021AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 262 to 265/RPR/2014 A/W. CROSS OBJECTION Nos. 25 to 28/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07 to 2009-10) The Deputy Commissioner बनाम/ M/s. Devi Iron & of Income-tax (Central), Power Pvt. Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCD9753D (Appellant /…

D.C.I.T. Central Cricle, Raipur vs. Devi Iron & Power Limited, Raipur

ITA 263/BIL/2014[2007-08]Status: DisposedITAT Raipur21 Oct 2021AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 262 to 265/RPR/2014 A/W. CROSS OBJECTION Nos. 25 to 28/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07 to 2009-10) The Deputy Commissioner बनाम/ M/s. Devi Iron & of Income-tax (Central), Power Pvt. Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCD9753D (Appellant /…

D.C.I.T. Central Cricle, Raipur vs. Devi Iron & Power Limited, Raipur

ITA 262/BIL/2014[2006-07]Status: DisposedITAT Raipur21 Oct 2021AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 262 to 265/RPR/2014 A/W. CROSS OBJECTION Nos. 25 to 28/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07 to 2009-10) The Deputy Commissioner बनाम/ M/s. Devi Iron & of Income-tax (Central), Power Pvt. Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCD9753D (Appellant /…

D.C.I.T. Central Cricle, Raipur vs. Shree Shyam Sponge & Power P.Ltd, Raipur

ITA 248/BIL/2014[2011-12]Status: DisposedITAT Raipur21 Oct 2021AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 243 to 249/RPR/2014 A/W. CROSS OBJECTION Nos. 18 to 24/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07 to 2012-13) The Deputy Commissioner Shree Shyam Sponge & बनाम/ of Income-tax (Central), Power Pvt. Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA3704G (Appellan…

D.C.I.T. Central Cricle, Raipur vs. Shree Shyam Sponge & Power P.Ltd, Raipur

ITA 247/BIL/2014[2010-11]Status: DisposedITAT Raipur21 Oct 2021AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 243 to 249/RPR/2014 A/W. CROSS OBJECTION Nos. 18 to 24/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07 to 2012-13) The Deputy Commissioner Shree Shyam Sponge & बनाम/ of Income-tax (Central), Power Pvt. Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA3704G (Appellan…

D.C.I.T. Central Cricle, Raipur vs. Shree Shyam Sponge & Power P.Ltd, Raipur

ITA 246/BIL/2014[2009-10]Status: DisposedITAT Raipur21 Oct 2021AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 243 to 249/RPR/2014 A/W. CROSS OBJECTION Nos. 18 to 24/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07 to 2012-13) The Deputy Commissioner Shree Shyam Sponge & बनाम/ of Income-tax (Central), Power Pvt. Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA3704G (Appellan…

D.C.I.T. Central Cricle, Raipur vs. Shree Shyam Sponge & Power P.Ltd, Raipur

ITA 244/BIL/2014[2007-08]Status: DisposedITAT Raipur21 Oct 2021AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 243 to 249/RPR/2014 A/W. CROSS OBJECTION Nos. 18 to 24/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07 to 2012-13) The Deputy Commissioner Shree Shyam Sponge & बनाम/ of Income-tax (Central), Power Pvt. Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA3704G (Appellan…

D.C.I.T. Central Cricle, Raipur vs. Shree Shyam Sponge & Power P.Ltd, Raipur

ITA 243/BIL/2014[2006-07]Status: DisposedITAT Raipur21 Oct 2021AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Respondent: Shri Veekaas S Sharma, A.R
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 243 to 249/RPR/2014 A/W. CROSS OBJECTION Nos. 18 to 24/RPR/2015 ("नधा"रण वष" / Assessment Years : 2006-07 to 2012-13) The Deputy Commissioner Shree Shyam Sponge & बनाम/ of Income-tax (Central), Power Pvt. Ltd. Vs. Mahamaya Tower, 3rd & Aayakar Bhawan, Central 4th Floor, In front of Revenue Building, Civil Lines, Raipur (C.G.) Anupam Nagar, Near Varun Honda, G. E. Road, Raipur (CG) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA3704G (Appellan…