Anantpur Kalpana v. ITO

138 Taxmann.com 141Income Tax Appellate Tribunal2022#3509 most cited

What is Anantpur Kalpana v. ITO authority for?

An addition under section 68 or 69A is not justified if cash deposits are explained as sales reflected in the regular books of account, and if opening stock, purchases, sales, and closing stock have not been doubted.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

Anantpur Kalpana v. ITO · section 68 · section 69A · cash deposits · demonetization · unexplained cash credit · addition justified · unexplained money · rejection of books of account · CIT v. Hirapanna Jewellers · Kalaneedhi Jewellers LLP

Also reported as

96 ITR 66

Sections most often in play

Section 68Section 115BBESection 69ASection 145(3)Section 142(1)Section 143(3)Section 80PSection 132

Issues it is cited on

addition under section 68addition u/s 68section 115bbsection 115bdouble taxationsection 44abrejection of books of accountsection 115bbeshare capital and share premiumsection 145(3)unexplained cash creditinterest u/s 234b

Judgments citing Anantpur Kalpana v. ITO

Om Ganpati Marketing Pvt Ltd, New Delhi vs. ITO, Ward 19(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 3346/DEL/2023[2017-18]Status: DisposedITAT Delhi04 Apr 2024AY 2017-18

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri I.P. Bansal, AdvocateFor Respondent: Shri Anuj Garg, Sr.DR
Section 115BSection 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.3346/DEL/2023 Assessment Year 2017-18 Om Ganpati Marketing Pvt. Ltd. ITO Lucky Centre, A-264, 2nd Floor Vs. Ward-19(1) Okhla Industrial Estate, Phase-I Delhi New Delhi TAN/PAN: AAACO0534G (Appellant) (Respondent) Appellant by: Shri I.P. Bansal, Advocate Shri Vivek Bansal, Advocate Shri Vishal Chachi, Advocate Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 19 03 2024 Date of pronouncement: 04 04 2024 O R D E R PER PRADIP KUMAR KEDIA-AM: The captioned…

Vishwanathareddy Chennareddy, Bangalore vs. Income-Tax Officer, Ward-2(2)(7), Bengaluru

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 900/BANG/2023[2017-18]Status: DisposedITAT Bangalore01 Feb 2024AY 2017-18

Bench: SHRI CHANDRA POOJARI (Accountant Member), SMT. BEENA PILLAI (Judicial Member)

For Appellant: Shri Hemasundara Rao P., A.RFor Respondent: Shri Subramanian S., D.R
Section 250Section 251Section 68Section 69A

…ITA No.900/Bang/2023 Vishwanathareddy Chennareddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2017-18 Vishwanathareddy Chennareddy #90/D, Begur Road Circle Hosur Road Bommanahalli ITO Vs. Bangalore 560 068 Ward-2(2)(7) Karnataka Bangalore PAN NO : ABPPC8134P APPELLANT RESPONDENT Appellant by : Shri Hemasundara Rao P., A.R. Respondent by : Shri Subramanian S., D.R. Date of Hearing : 25.01.2024 Date of Pronouncement : 01.02.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This ap…

Mr. Afrozkhan, Davanagere vs. Income-Tax Officer, Ward-1, Davanagere

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 830/BANG/2023[2017-18]Status: DisposedITAT Bangalore05 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

For Appellant: Shri Ramanagowda S. Gowdar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 115BSection 144Section 68Section 69Section 69A

…ITA No.830/Bang/2023 M/s. Afrozkhan, Davanagere IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Afrozkhan No.150/1A, Barline Road ITO Davanagere 577 001 Vs. Ward-1 Davanagere PAN NO : AIKPA9435H APPELLANT RESPONDENT Appellant by : Shri Ramanagowda S. Gowdar, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Department. Date of Hearing : 05.12.2023 Date of Pronouncement : 05.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed…

DCIT, Central Circle-4(3), Mumbai vs. Mangal Royal Jewels Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue is dismissed and the appeal filed by the asseees is allowed

ITA 3274/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-18

Bench: Shri Br Baskaranshri Pavan Kumar Gadalem/S Mangal Royal Vs. Acit-Cc-1(3), Jewels Pvt Ltd. 29C, Room No.905, 9Thfoor, Shyam Kamal Co- Old Cgo Bldg,Annexe, Operative Housing M.K. Road, Society Ltd, Agarwal Mumbai-400020. Market, M.G. Road, Vile Parle (E), Mumbai-400057. Pan/Gir No. : Aaicm0846R Appellant .. Respondent Dy.Cit-Cc 4(3), Vs. M/S Mangal Royal Central Range-4, Jewels Pvt Ltd. 29C, Room No.1921, Shyam Kamal Co- 19Th Floor, Air India Operative Housing Bldg, Nariman Point, Society Ltd, Agarwal Mumbai-400021. Market, M.G. Road, Vile Parle (E), Mumbai-400057 Pan/Gir No. : Aaicm0846R Appellant .. Respondent Appellant/Respondent Mr.Poojan Mehta.Ar By : Respondent/Appellant By Mr.Prakash Kishinchandani.Dr Date Of Hearing 08.09.2023 Date Of Pronouncement 28.11.2023

Section 131Section 132Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s Mangal Royal Vs. ACIT-CC-1(3), Jewels Pvt Ltd. 29C, Room No.905, 9thFoor, Shyam Kamal Co- Old CGO Bldg,Annexe, operative Housing M.K. Road, Society Ltd, Agarwal Mumbai-400020. market, M.G. Road, Vile Parle (E), Mumbai-400057. PAN/GIR No. : AAICM0846R Appellant .. Respondent Dy.CIT-CC 4(3), Vs. M/s Mangal Royal Central Range-4, Jewels Pvt Ltd. 29C, Room No.1921, Shyam Kamal Co- 19th Floor, Air India operative Housing Bldg, Nariman Point, Society Ltd, Agarwal Mumbai-400021…

Mangal Royal Jewels Pvt. Ltd., Mumbai vs. ACIT, Central Circle-1(3), Mumbai

In the result, the appeal filed by the revenue is dismissed and the appeal filed by the asseees is allowed

ITA 3062/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-18

Bench: Shri Br Baskaranshri Pavan Kumar Gadalem/S Mangal Royal Vs. Acit-Cc-1(3), Jewels Pvt Ltd. 29C, Room No.905, 9Thfoor, Shyam Kamal Co- Old Cgo Bldg,Annexe, Operative Housing M.K. Road, Society Ltd, Agarwal Mumbai-400020. Market, M.G. Road, Vile Parle (E), Mumbai-400057. Pan/Gir No. : Aaicm0846R Appellant .. Respondent Dy.Cit-Cc 4(3), Vs. M/S Mangal Royal Central Range-4, Jewels Pvt Ltd. 29C, Room No.1921, Shyam Kamal Co- 19Th Floor, Air India Operative Housing Bldg, Nariman Point, Society Ltd, Agarwal Mumbai-400021. Market, M.G. Road, Vile Parle (E), Mumbai-400057 Pan/Gir No. : Aaicm0846R Appellant .. Respondent Appellant/Respondent Mr.Poojan Mehta.Ar By : Respondent/Appellant By Mr.Prakash Kishinchandani.Dr Date Of Hearing 08.09.2023 Date Of Pronouncement 28.11.2023

Section 131Section 132Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s Mangal Royal Vs. ACIT-CC-1(3), Jewels Pvt Ltd. 29C, Room No.905, 9thFoor, Shyam Kamal Co- Old CGO Bldg,Annexe, operative Housing M.K. Road, Society Ltd, Agarwal Mumbai-400020. market, M.G. Road, Vile Parle (E), Mumbai-400057. PAN/GIR No. : AAICM0846R Appellant .. Respondent Dy.CIT-CC 4(3), Vs. M/s Mangal Royal Central Range-4, Jewels Pvt Ltd. 29C, Room No.1921, Shyam Kamal Co- 19th Floor, Air India operative Housing Bldg, Nariman Point, Society Ltd, Agarwal Mumbai-400021…

ACIT, Circle 10(1), New Delhi vs. Himachal Fibres Ltd, Ludhiana

In the result, appeal of the Revenue is dismissed

ITA 927/DEL/2023[2017-18]Status: DisposedITAT Delhi11 Sept 2023AY 2017-18

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Gaurav Jain, Adv. and Ms. Shweta Bansal, CAFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 68

…ITA No.-927/Del/2023 Himachal Fibres Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’: NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No:- 927/Del/2023 (Assessment Year: 2017-18) ACIT, M/s Himachal Fibres Limited, Vs. Shop No. 1, Village –Lal Kalan Circle 10(1), adjacent to Yogendera Worsted Chandigarh Rod, Ludhiana- New Delhi. 141001 PAN No: AAACH0871P APPELLANT RESPONDENT Revenue by : Shri Vivek Kumar Upadhyay, Sr. DR Assessee by : Shri Gaurav Jain, Adv. and Ms. Shweta Bansal, CA Date of Hearing : 04.09.2023 Date of Pronouncement : 11.09.20…

DCIT, Non Corporate Circle 1, Madurai vs. Kannan Rajendra Babu, Madurai

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

ITA 726/CHNY/2022[2017-2018]Status: DisposedITAT Chennai02 Aug 2023AY 2017-2018

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Ble

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.AR.V.Sreenivasan
Section 68

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.726/Chny/2022 िनधा"रण वष" /Assessment Year: 2017-18 v. The Dy. Commissioner- Mr.Kannan Rajendra Babu, of Income Tax, 134, Palam Station Road, Non-Corporate Circle-1, Madurai. Madurai. [PAN: ADGPR 0483 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.AR.V.Sreenivasan, Addl.CIT Assessee by : Mr.S.Sridhar, Adv. सुनवाई…

Nareshbhai Vijaybhai Gamit, Tapi vs. Income Tax Officer, Ward - 1, Bardoli

In the result, appeal of the assessee is allowed

ITA 340/SRT/2022[2017-18]Status: DisposedITAT Surat30 Jun 2023AY 2017-18

Bench: Shri Pawan Singh(Virtual Hearing) Nareshbhai Vijaybhai Gamit, I.T.O., Shop No. 37, Riddhi Siddhi Palace, Ward-1, Vs. Old Bus Stand, Vyara, Bardoli. District- Tapi-394650. Pan No. Bqbpg 4350 D Appellant/ Assessee Respondent/ Revenue

Section 234BSection 254(1)Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Virtual hearing) Nareshbhai Vijaybhai Gamit, I.T.O., Shop No. 37, Riddhi Siddhi Palace, Ward-1, Vs. Old Bus Stand, Vyara, Bardoli. District- Tapi-394650. PAN No. BQBPG 4350 D Appellant/ assessee Respondent/ revenue Assessee represented by Shri Parin Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 18/04/2023 Date of pronouncement 30/06/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of…

Jitendra Nemichand Gupta, Surat vs. ITO, Ward-2(3)(2), Surat

In the result, the ground No

ITA 211/SRT/2021[2017-18]Status: DisposedITAT Surat30 Jun 2023AY 2017-18

Bench: Shri Pawan Singh(Physical Hearing) Jitendra Nemichand Gupta, I.T.O., B-102, Swastik Woods, Vesu, Ward-2(3)(2), Vs. Surat-395007. Surat. Pan No. Ammpg 2317 A Appellant/ Assessee Respondent/ Revenue

Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Jitendra Nemichand Gupta, I.T.O., B-102, Swastik Woods, Vesu, Ward-2(3)(2), Vs. Surat-395007. Surat. PAN No. AMMPG 2317 A Appellant/ assessee Respondent/ revenue Assessee represented by Ms. Chaitali Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 05/04/2023 Date of pronouncement 30/06/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal…

DCIT, Circle-4(2), New Delhi vs. Bawa Jewellers Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 352/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Jun 2023AY 2017-18

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.352/Del/2021 िनधा"रणवष"/Assessment Year:2017-18 बनाम Dcit Bawa Jewellers Pvt. Ltd. Circle 4(2) Vs. A-24, Tagore Market, Kirti Nagar, New Delhi. West, New Delhi. Pan No. Aaacb4823D अपीलाथ" Appellant ""यथ"/Respondent

Section 68

…I.T.A. No. 352/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.352/Del/2021 िनधा"रणवष"/Assessment Year:2017-18 बनाम DCIT Bawa Jewellers Pvt. Ltd. Circle 4(2) Vs. A-24, Tagore Market, Kirti Nagar, New Delhi. West, New Delhi. PAN No. AAACB4823D अपीलाथ" Appellant ""यथ"/Respondent Revenue by Sh. Kanv Bali, Sr. DR Assessee by Sh. Hiren Mehta, CA & Sh. Nirbhay Mehta, CA सुनवाईक"तारीख/ Date of hearing: 18.05.2023 09.06.2023 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C…

DCIT, Circle-2(1)(1), Mumbai vs. M/S Kundan Jewellers Pvt Ltd, Mumbai

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

ITA 1035/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 May 2023AY 2017-18

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaledcit, Circle – 2(1)(1) Vs. M/S. Kundan Jewellers Room No. 561, 5Th Floor Pvt Ltd Aayakar Bhavan, Mk 223, Sm Patil Bldg, Sv Road, Mumbai – 400 020 Road, Andheri (W), Mumbai – 400058. Pan/Gir No. : Aabck5770H Appellant .. Respondent Appellant By : Mr.Nihar Ranjan Samal.Dr Respondent By : Mr.Siddharth Kothari.Ar Date Of Hearing 19.05.2023 Date Of Pronouncement 29 .05.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac)/Cit(A), Delhi Passed U/S 143(3) & 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Nihar Ranjan Samal.DRFor Respondent: Mr.Siddharth Kothari.AR
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER DCIT, Circle – 2(1)(1) Vs. M/s. Kundan Jewellers Room No. 561, 5th Floor Pvt Ltd Aayakar Bhavan, MK 223, SM Patil Bldg, SV Road, Mumbai – 400 020 Road, Andheri (W), Mumbai – 400058. PAN/GIR No. : AABCK5770H Appellant .. Respondent Appellant by : Mr.Nihar Ranjan Samal.DR Respondent by : Mr.Siddharth Kothari.AR Date of Hearing 19.05.2023 Date of Pronouncement 29 .05.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the order…

Pankaj Gupta, Bargarh vs. Income Tax Officer, Bargarh

In the result, appeal of the assessee is dismissed

ITA 66/CTK/2023[2017-18]Status: HeardITAT Cuttack16 May 2023AY 2017-18
For Appellant: None (Written Submission)For Respondent: Shri Kishore Ch. Mohanty, Sr. DR
Section 44A

…आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.66/CTK/2023 (ननधाारण वषा / Assessment Year :2017-2018) Pankaj Gupta, Vs ITO, Baragarh Ward, Bargarh Sohela, Bargarh, Sambalpur-768001 PAN No. :ALAPG 3930 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : None (Written Submission) राजस्व की ओर से /Revenue by : Shri Kishore Ch. Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 16/05/2023 घोषणा की तारीख/Date of Pronouncement : 1…

Himalya Spinning Mills, Amritsar vs. Income Tax Officer Ward- 2 (1), Amritsar

In the result, the appeal of the assessee is allowed

ITA 88/ASR/2022[2017-18]Status: DisposedITAT Amritsar20 Feb 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115BSection 145Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. No. 88/Asr/2022 Assessment Year: 2017-18 Himalaya Spinning Mills V. Income Tax Officer, 12 KM Milestone, G. T. Ward 2(1), Amritsar Road, Manawala, Amritsar 143001, Punjab [PAN: AABFH 8548R] (Appellant) (Respondent) Appellant by Sh. Vipul Arora, C.A. Respondent by Sh. Rajiv Wadhera, Sr. D.R. Date of Hearing : 08.02.2023 Date of Pronouncement : 20.02.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee against the or…

Kamdhenu Departmental Stores Pvt. Ltd, Mumbai vs. ACIT Cent. Cir7(3), Mumbai

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

ITA 2172/MUM/2021[2017-18]Status: DisposedITAT Mumbai08 Nov 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh, Accountat Member Kamdhenu Departmental Vs. Acit, Cc – 7(3) Stores Pvt Ltd., Aayakar Bhavan, Plot No.5, Patliputra Chs Mumbai.-400020. Ltd., Four Bungalow, Andheri (West), Mumbai – 400053. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccr2811F Appellant .. Respondent Appellant By : Mr.Rushabh Mehta.Ar Respondent By : Mr.Tejinderpalsinghanand.Dr Date Of Hearing 08.09.2022 Date Of Pronouncement 17.10.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-42, Mumbai Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: Mr.Rushabh Mehta.ARFor Respondent: Mr.TejinderPalSinghAnand.DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTAT MEMBER Kamdhenu Departmental Vs. ACIT, CC – 7(3) Stores Pvt Ltd., Aayakar Bhavan, Plot No.5, Patliputra Chs Mumbai.-400020. Ltd., Four bungalow, Andheri (West), Mumbai – 400053. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCR2811F Appellant .. Respondent Appellant by : Mr.Rushabh Mehta.AR Respondent by : Mr.TejinderPalSinghAnand.DR Date of Hearing 08.09.2022 Date of Pronouncement 17.10.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against th…