Aluminium Industries (P.) Ltd. v. CIT

80 Taxmann 184High Court1995#3157 most cited

What is Aluminium Industries (P.) Ltd. v. CIT authority for?

Addition to the profit of an assessee cannot be made solely on the ground of low profits without a specific finding that the assessee's accounts are incorrect or incomplete. The Assessing Officer cannot dispute the assessee's method of accounting or claim a change in method without justification.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Aluminium Industries Pvt. Ltd. v. CIT · addition to profit · low profits · incorrect accounts · incomplete accounts · method of accounting · 1995 · HC · 80 Taxmann 184

Sections most often in play

Section 132(44)Section 133ASection 143(3)Section 153ASection 153CSection 271(1)(a)Section 271(1)(c)Section 274

Issues it is cited on

previous yearpersontotal incomebusinessdocument

Judgments citing Aluminium Industries (P.) Ltd. v. CIT

SRI.MOHAMMED SHERIEF,KARUNAGAPPALLY vs. THE ACIT, CENTRAL CIRCLE, KOLLAM

In the result, ITA No. 463/Coch/2016 is allowed and ITA No

ITA 102/COCH/2023[2007-08]Status: DisposedITAT Cochin14 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 133ASection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 463/Coch/2016 & 102/Coch/2023 Assessment Year: 2007-08 Mohammed Sherief .......... Appellant Koncheril Vegetables, Karunagapply [PAN: ANBPS7771G] vs. Dy Commissioner of Income Tax .......... Respondent Cental Circle, Kollam Appellant by: Shri Rajakannan, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 12.03.2025 Date of Pronouncement: 14.05.2025 O R D E R Per: Inturi Rama Rao, AM This appeal, ITA No. 463/Coch/2016, is restored by the Hon'ble Kerala High Court in ITA…

SRI.MOHAMMED SHERIEF,KARUNAGAPPALLY vs. THE DCIT, KOLLAM

In the result, ITA No. 463/Coch/2016 is allowed and ITA No

ITA 463/COCH/2016[2007-08]Status: DisposedITAT Cochin14 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri Rajakannan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 133ASection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 463/Coch/2016 & 102/Coch/2023 Assessment Year: 2007-08 Mohammed Sherief .......... Appellant Koncheril Vegetables, Karunagapply [PAN: ANBPS7771G] vs. Dy Commissioner of Income Tax .......... Respondent Cental Circle, Kollam Appellant by: Shri Rajakannan, Advocate Respondent by: Shri Suresh Sivanandan, CIT-DR Date of Hearing: 12.03.2025 Date of Pronouncement: 14.05.2025 O R D E R Per: Inturi Rama Rao, AM This appeal, ITA No. 463/Coch/2016, is restored by the Hon'ble Kerala High Court in ITA…

ACIT, CENTRAL CIRCLE-1, PATNA vs. PIYUSH & ASSOCIATES PRIVATE LIMITED, PATNA

ITA 99/PAT/2021[2013-14]Status: DisposedITAT Patna21 Oct 2024AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.99/Pat/2021 Assessment Year: 2013-14 Acit, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6Th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, Patna, Building, Bir Chand Patel Path, Bihar-800003 Patna-800001 [Pan : Aadcp3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Nishant Maitin, CAFor Respondent: Shri Rinku Singh, CIT DR
Section 132Section 143(2)Section 153ASection 250

…आयकर अपीलीय अधिकरण न्यायपीठ, पटना। IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.99/PAT/2021 Assessment Year: 2013-14 ACIT, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, patna, Building, Bir Chand patel Path, Bihar-800003 Patna-800001 [PAN : AADCP3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) I.T.A. No.78/PAT/2021 Assessment Year: 2018-19 Piyush & Associates Private Ltd. ACIT, Central Circle -1 Pirmohani,…

PROMINENT FINANCIAL ADVISORY PVT LTD,KOLKATA vs. ACIT, CENTRAL CIRCLE-1, PATNA

ITA 80/PAT/2021[2016-17]Status: DisposedITAT Patna21 Oct 2024AY 2016-17

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.99/Pat/2021 Assessment Year: 2013-14 Acit, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6Th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, Patna, Building, Bir Chand Patel Path, Bihar-800003 Patna-800001 [Pan : Aadcp3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Nishant Maitin, CAFor Respondent: Shri Rinku Singh, CIT DR
Section 132Section 143(2)Section 153ASection 250

…आयकर अपीलीय अधिकरण न्यायपीठ, पटना। IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.99/PAT/2021 Assessment Year: 2013-14 ACIT, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, patna, Building, Bir Chand patel Path, Bihar-800003 Patna-800001 [PAN : AADCP3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) I.T.A. No.78/PAT/2021 Assessment Year: 2018-19 Piyush & Associates Private Ltd. ACIT, Central Circle -1 Pirmohani,…

PROMINENT FINANCIAL ADVISORY PVT LTD,KOLKATA vs. ACIT, CENTRAL CIRCLE-1, PATNA

ITA 79/PAT/2021[2015-16]Status: DisposedITAT Patna21 Oct 2024AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.99/Pat/2021 Assessment Year: 2013-14 Acit, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6Th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, Patna, Building, Bir Chand Patel Path, Bihar-800003 Patna-800001 [Pan : Aadcp3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Nishant Maitin, CAFor Respondent: Shri Rinku Singh, CIT DR
Section 132Section 143(2)Section 153ASection 250

…आयकर अपीलीय अधिकरण न्यायपीठ, पटना। IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.99/PAT/2021 Assessment Year: 2013-14 ACIT, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, patna, Building, Bir Chand patel Path, Bihar-800003 Patna-800001 [PAN : AADCP3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) I.T.A. No.78/PAT/2021 Assessment Year: 2018-19 Piyush & Associates Private Ltd. ACIT, Central Circle -1 Pirmohani,…

PIYUSH & ASSOCIATES PRIVATE LIMITED,PATNA vs. ACIT, CENTRAL CIRCLE-1, PATNA

ITA 78/PAT/2021[2018-19]Status: DisposedITAT Patna21 Oct 2024AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.99/Pat/2021 Assessment Year: 2013-14 Acit, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6Th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, Patna, Building, Bir Chand Patel Path, Bihar-800003 Patna-800001 [Pan : Aadcp3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Nishant Maitin, CAFor Respondent: Shri Rinku Singh, CIT DR
Section 132Section 143(2)Section 153ASection 250

…आयकर अपीलीय अधिकरण न्यायपीठ, पटना। IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.99/PAT/2021 Assessment Year: 2013-14 ACIT, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, patna, Building, Bir Chand patel Path, Bihar-800003 Patna-800001 [PAN : AADCP3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) I.T.A. No.78/PAT/2021 Assessment Year: 2018-19 Piyush & Associates Private Ltd. ACIT, Central Circle -1 Pirmohani,…

ACIT, CENTRAL CIRCLE-1, PATNA vs. PROMINENT FINANCIAL ADVISORY PVT LTD, KOLKATA

ITA 103/PAT/2021[2017-18]Status: DisposedITAT Patna21 Oct 2024AY 2017-18

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.99/Pat/2021 Assessment Year: 2013-14 Acit, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6Th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, Patna, Building, Bir Chand Patel Path, Bihar-800003 Patna-800001 [Pan : Aadcp3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Nishant Maitin, CAFor Respondent: Shri Rinku Singh, CIT DR
Section 132Section 143(2)Section 153ASection 250

…आयकर अपीलीय अधिकरण न्यायपीठ, पटना। IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.99/PAT/2021 Assessment Year: 2013-14 ACIT, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, patna, Building, Bir Chand patel Path, Bihar-800003 Patna-800001 [PAN : AADCP3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) I.T.A. No.78/PAT/2021 Assessment Year: 2018-19 Piyush & Associates Private Ltd. ACIT, Central Circle -1 Pirmohani,…

ACIT, CENTRAL CIRCLE-1, PATNA vs. PROMINENT FINANCIAL ADVISORY PVT LTD, KOLKATA

ITA 102/PAT/2021[2016-17]Status: DisposedITAT Patna21 Oct 2024AY 2016-17

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.99/Pat/2021 Assessment Year: 2013-14 Acit, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6Th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, Patna, Building, Bir Chand Patel Path, Bihar-800003 Patna-800001 [Pan : Aadcp3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Nishant Maitin, CAFor Respondent: Shri Rinku Singh, CIT DR
Section 132Section 143(2)Section 153ASection 250

…आयकर अपीलीय अधिकरण न्यायपीठ, पटना। IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (Through virtual hearing at Kolkata) BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.99/PAT/2021 Assessment Year: 2013-14 ACIT, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, patna, Building, Bir Chand patel Path, Bihar-800003 Patna-800001 [PAN : AADCP3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) I.T.A. No.78/PAT/2021 Assessment Year: 2018-19 Piyush & Associates Private Ltd. ACIT, Central Circle -1 Pirmohani,…

COMMISSIONER OF INCOME TAX DEL vs. M/S RAJASTHAN BREWERIES LTD.

ITA/766/2005HC Delhi29 Feb 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

…$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 766/2005 COMMISSIONER OF INCOME TAX DEL ..... Appellant Through: Mr. Vipul Agrawal, Sr. Standing Counsel along with Mr. Gibran Naushad and Ms. Sakshi Shairwal, Jr. Standing Counsels. versus M/S RAJASTHAN BREWERIES LTD. ..... Respondent Through: Appearance not given. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV % 29.02.2024 O R D E R 1. The Commissioner impugns the order dated 05 October 2004 passed by the Income Tax Appellate Tribuna…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 43/GTY/2022 Assessment Year: 2014-15 ABCI Infrastructure Private Limited........................Appellant [PAN: AACCM 3317 R] Vs. ACIT, Circle-15(1), Kolkata.………….......................Respondent I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 ACIT, Circle-15(1), Kolkata...............................…

ITO-33(1)(2), MUMBAI vs. SHRI VIKRAM BAIJNATH AGARWAL, MUMBAI

In the result, appeal filed by the revenue is partly allowed and cross objection filed by the assessee is dismissed

ITA 103/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Nov 2022AY 2014-15

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleincome Tax Officer – 33(1)(2) V. Shri Vikrambaijnath Agarwal Room No. 945, 9Th Floor 2003/04, Birchwood Raheja Villows Kautilya Bhavan, Bandra Kurla Complex Lokhandwala Township Nr Mahindra Gate 4 Kandivali (E), Mumbai - 400101 Bandra(E), Mumbai - 400051 Pan: Adepa8582C Appellant Respondent

Section 142Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Income Tax Officer – 33(1)(2) v. Shri VikramBaijnath Agarwal Room No. 945, 9th Floor 2003/04, Birchwood Raheja Villows Kautilya Bhavan, Bandra Kurla Complex Lokhandwala Township NR Mahindra Gate 4 Kandivali (E), Mumbai - 400101 Bandra(E), Mumbai - 400051 PAN: ADEPA8582C Appellant Respondent C.O. No. 11/MUM/2022 [ARISING OUT OF ITA No. 103/MUM/2021 (A.Y. 2014-15)] Shri VikramBaijnath Agarwal v. Income Tax Officer – 33(1)(2) 2003/04, Birchwood Raheja Villow…

DCIT, CENTRAL CIRCLE-3, JAIPUR vs. M/S GUNESH INDIA PVT.LTD.JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is also partly allowed

ITA 38/JPR/2021[ 2012-13]Status: DisposedITAT Jaipur14 Jul 2022
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(1)Section 145(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 38/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Deputy Commissioner of Income M/s Gunesh (India) Pvt. Ltd. Tax, Vs. 3-NA-51, Jawahar Nagar, Central Circle-03, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCG 5360 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 21/JP/2021 fu/kZkj.k o"kZ@Assessme…

M/S GANESH (INDIA)PVT.LTD,JAIPUR vs. ACIT CC-3, JAIPUR

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is also partly allowed

ITA 21/JPR/2021[2012-13]Status: DisposedITAT Jaipur14 Jul 2022AY 2012-13
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(1)Section 145(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 38/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Deputy Commissioner of Income M/s Gunesh (India) Pvt. Ltd. Tax, Vs. 3-NA-51, Jawahar Nagar, Central Circle-03, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCG 5360 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 21/JP/2021 fu/kZkj.k o"kZ@Assessme…

DILIP KUMAR KHETAN,AMBEDKARNAGAR vs. INCOME TAX OFFICER, AMBEDKARNAGAR

In the result, appeal filed by the assessee is partly allowed

ITA 18/ALLD/2020[2013-14]Status: DisposedITAT Allahabad05 Jul 2021AY 2013-14

Bench: Shri.Vijay Pal Raoassessment Year: 2013-14 Dilip Kumar Khetan V. Income Tax Officer Proprietor Dilip Yarn Traders Ambedkarnagar-224149. Jalalpur, Ambedkarnagar-224149. Tan/Pan: Aaspk9710B (Appellant) (Respondent) Appellant By: Shri Shailendra Kumar Mishra Respondent By: Shri A.K. Singh, Cit ( Sr. Dr) Date Of Hearing: 13.07.2021 Date Of Pronouncement: 15.07.2021 O R D E R Per Shri Vijay Pal Rao:

For Appellant: Shri Shailendra Kumar MishraFor Respondent: Shri A.K. Singh, CIT ( Sr. DR)
Section 145(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ‘SMC’ ALLAHABAD [THROUGH VIRTUAL COURT] BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2013-14 Dilip Kumar Khetan v. Income Tax Officer Proprietor Dilip Yarn Traders Ambedkarnagar-224149. Jalalpur, Ambedkarnagar-224149. TAN/PAN: AASPK9710B (Appellant) (Respondent) Appellant by: Shri Shailendra Kumar Mishra Respondent by: Shri A.K. Singh, CIT ( Sr. DR) Date of hearing: 13.07.2021 Date of pronouncement: 15.07.2021 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 17.10.2019 of Ld. CI…

THE ACIT CEN CIR-13, MUMBAI vs. SHRI SURESH V. JAIN, MUMBAI

Accordingly, ground raised by the revenue is dismissed

ITA 5091/MUM/2007[2005-2006]Status: DisposedITAT Mumbai10 Dec 2019AY 2005-2006

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 5091/Mum/2007 (निर्धारणवर्ा / Assessment Year: 2005-06)

For Appellant: Shri L. K. S. DehiyaFor Respondent: ShriRajiv Khandelwal
Section 132(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 5091/Mum/2007 (निर्धारणवर्ा / Assessment Year: 2005-06) Shri Suresh V. Jain, DCIT CC -13, C/o- Chandan Parmar& Old CGO Building, M. K. बिधम/ Co. Office No. 1, 3rd floor, Road, Mumbai-400 020 Chaman Chambers, Vs. Cinema Lane, Near Metro Cinema, Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./PAN No. AAUPJ3284B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : And आयकरअपीलसं./ I.T.A. No. 4198/Mum/2007 & Cross Objection No. 261/Mum/2007 (निर्धारणवर्ा / Assessment Year: 2005-06) DCIT CC -13, Sh…

DCIT CORPORATE CIRCLE 4(2), CHENNAI vs. KHAZANCHI JEWELLERS PVT LTD., CHENNAI

In the result, the appeal of the Revenue stands dismissed

ITA 1030/CHNY/2018[2011-12]Status: DisposedITAT Chennai21 Aug 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1030/Chny/2018. "नधा"रण वष" /Assessment Year : 2011-2012. Vs. M/S. Khazanchi Jewellers Pvt Ltd, The Deputy Commissioner Of Income Tax, No.52, Nsc Bose Road, Corporate Circle 4(2) Sowcarpet, Chennai 600 034. Chennai 600 079. [Pan Aabck 4583E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sheri. R. Clement Ramesh Kumar

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. No.1030/CHNY/2018. "नधा"रण वष" /Assessment year : 2011-2012. Vs. M/s. Khazanchi Jewellers Pvt Ltd, The Deputy Commissioner of Income Tax, No.52, NSC Bose Road, Corporate Circle 4(2) Sowcarpet, Chennai 600 034. Chennai 600 079. [PAN AABCK 4583E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Sheri. R. Cl…

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