Addl. CIT v. Dalmia Magnesite Corporation

125 ITR 730High Court1980#18987 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2021.

Judgments citing Addl. CIT v. Dalmia Magnesite Corporation

ACIT, NEW DELHI vs. M/S. VISION TOWN PLANNERS PVT. LTD., NOIDA

ITA 4461/DEL/2014[2011-12]Status: DisposedITAT Delhi18 Nov 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, C. AFor Respondent: Ms. Sunita Singh [CIT] – D. R

Section 139Section 143Section 143(3)Section 153ASection 153CSection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “C”: NEW DELHI] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 4461/Del/2014 (Assessment Year: 2011-12) ACIT, M/s. Vision Town Planners Central Circle : 23, Vs. Pvt. Ltd., New Delhi. B–116, Sector : 44, Noida – 201 301. PAN: AACCV9600Q (Appellant) (Respondent) Assessee by : Shri Rakesh Joshi, C. A.; Department by: Ms. Sunita Singh [CIT] – D. R.; Date of Hearing : 17/09/2021 Date of pronouncement : 18/11/2021 O R D E R PER AMIT SHUKLA , J. M. 1. This appeal has been filed by the Asst…

DEPUTY COMMISSIONER OF INCOME TAX 4(2)(2), MUMBAI vs. M/S.KOTHARI FABTEX PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the revenue is treated as allowed

ITA 5517/MUM/2017[2010-11]Status: DisposedITAT Mumbai28 Aug 2019AY 2010-11

Bench: Shri Amarjit Singh & Shri G.Manjunathadcit-4(2)(2) Vs. M/S Kothari Fabtex Pvt.Ltd. Room No.640, 6Th Floor 50/52, Kothari Chambers, Aaykar Bhawan Ramwadi, Kalbadevi Road M.K.Road Mumbai-400 002 Mumbai-400 020 Pan/Gir No.Aaack2689L Appellant) .. Respondent)

Section 143(3)Section 147

…the assesee has specifically asked for statement of shri Bhanwarlal Jain and his associates and also the opportunity of cross examination. In this regard, he relied upon the decision of Hon’ble Supreme Court in the case of Kishinchand chellaram vs CIT (1980) 125 ITR 730. Further, when the bench asked specific question to the Ld.AR for the assesee that he is willing to go back to the AO to avail opportunity of cross examination of the persons and also to produce necessary evidences, he fairly accepted that the issue may be set aside to the file of the AO and he is willing to avail of the opportunity of cross-…

ITO 12(3)(3), MUMBAI vs. LUCAS MEYER INDUSTRIES, MUMBAI

In the result, appeal filed by the revenue is allowed, for statistical

ITA 3645/MUM/2017[2008-09]Status: DisposedITAT Mumbai24 May 2019AY 2008-09

Bench: Shri Sandeep Gosain () & Shri G Manjunatha () Ito-12(3)(3), Mumbai Vs M/S Lucas Meyer Industries Pvt Ltd 205/D, Veena Nagar, Chincholi Road Malad W), Mumbai 400 064 Pan : Aaacl6818N Appellant Respondednt

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…um/2017 allowing cross examination is in violation of principles of natural justice; consequently, the addition could not be sustained. In this regard, he relied upon the decision of Hon’ble Supreme Court in the case of Kishanchand Chellaram vs CIT (1980) 125 ITR 730 (SC). Insofar as addition towards share capital received from companies controlled and managed by Shri Pravinkumar Jain, the assessee submitted that it has filed complete details of identity and also proved genuineness of transactions and creditworthiness of the parties. The assessee has filed financial statements of creditors alongwith bank…

DCIT, NEW DELHI vs. M/S. VISION TOWN PLANNERS (P) LTD., NOIDA

Accordingly, appeal of the learned AO is allowed

ITA 5210/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Mar 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishidcit, Vision Town Planners (P) Vs. Central Circle-21, Ltd, New Delhi B-116, Sector-44, Noida Up Pan: Aaccv9600Q (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri J. K. Mishra, CIT DR

Section 132Section 143Section 153BSection 153CSection 154

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Vision Town Planners (P) Vs. Central Circle-21, Ltd, New Delhi B-116, Sector-44, Noida UP PAN: AACCV9600Q (Appellant) (Respondent) Revenue by : Shri J. K. Mishra, CIT DR Assessee by: None Date of Hearing 30/01/2019 Date of pronouncement 19/03/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the revenue against the order of the ld CIT(A)-XXXII, New Delhi dated 22.05.2015 for the Assessment Year 2011-12 where in the order passed u/s 154…