Andaman Timber Industries v. CCE

281 CTR 241Supreme Court of India2015#32 most cited

What is Andaman Timber Industries v. CCE authority for?

An assessee must be given an opportunity to cross-examine third parties whose statements are relied upon for adverse findings. Failure to provide this opportunity is a serious flaw rendering the order a nullity.

1,335

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

Andaman Timber Industries · cross-examination · third party information · principles of natural justice · adverse inference · retraction of statement · section 132(4) · section 143(3) · nullity of order · denial of cross-examination

Also reported as

62 Taxmann.com 3127 DTR 241324 ELT 6412015 SCC OnLine SC 1051

Sections most often in play

Section 143(3)Section 153CSection 132Section 132(4)Section 69Section 147Section 153ASection 148

Issues it is cited on

third party informationsection 65section 65bpreponderance of probabilitysection 131(1a)retracted statementsection 132(4a)on-moneysection 69bdumb documentsbogus ltcgstatement under section 132(4)

Judgments citing Andaman Timber Industries v. CCE

Nkg Infrastructure Limited, New Delhi vs. DCIT, Central Circle-27, Delhi

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed

ITA 4749/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 143(2)Section 143(3)Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Central Circle 27, vs. M/s. NKG Infrastructure Limited, Delhi. 204, Kailash Building, 26, K.G. Marg, Connaught Place, New Delhi – 110 001. (PAN : AACCN1659D) M/s. NKG Infrastructure Limited, vs. DCIT, Central Circle 27, 204, Kailash Building, Delhi. 26, K.G. Marg, Connaught Place, New Delhi – 110 001. (PAN : AACCN1659D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajat Jain, CA Shri Akshat Jain, CA REVENUE BY : Shri Sunil Kumar Yadav, CIT DR Date of Hearin…

DCIT, Central Circle 1, Rajkot vs. Shri Mukesh Manekchand Sheth, Rajkot

ITA 724/RJT/2024[2017-18]Status: DisposedITAT Rajkot10 Jun 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 145(3)Section 147Section 148

…adverse inference proposed to be taken in the case of assessee is on conjectures and surmises, which was strongly objected. In this regard, the assessee placed reliance on the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries vs. CCE 281 CTR 241 (SC) and Hon'ble Apex Supreme Court in the case of Kishanchand Chellaram vs. CIT (1980) 125 ITR 713. 15. On merit, the assessee also submitted before the assessing officer thatthere is neither any evidence found at all from premises of RK Group nor any statement from it showing and stating that assessee had received on-money for sale of impugned…

DCIT, Central Circle 2, Rajkot vs. Shri Mukesh Manekchand Sheth, Rajkot

ITA 723/RJT/2024[2016-17]Status: DisposedITAT Rajkot10 Jun 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 145(3)Section 147Section 148

…adverse inference proposed to be taken in the case of assessee is on conjectures and surmises, which was strongly objected. In this regard, the assessee placed reliance on the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries vs. CCE 281 CTR 241 (SC) and Hon'ble Apex Supreme Court in the case of Kishanchand Chellaram vs. CIT (1980) 125 ITR 713. 15. On merit, the assessee also submitted before the assessing officer thatthere is neither any evidence found at all from premises of RK Group nor any statement from it showing and stating that assessee had received on-money for sale of impugned…

Mukesh Manekchand Sheth, Rajkot vs. The DCIT-ACIT, Central Circle -2, Rajkot.

ITA 581/RJT/2024[2016-17]Status: DisposedITAT Rajkot10 Jun 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 145(3)Section 147Section 148

…adverse inference proposed to be taken in the case of assessee is on conjectures and surmises, which was strongly objected. In this regard, the assessee placed reliance on the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries vs. CCE 281 CTR 241 (SC) and Hon'ble Apex Supreme Court in the case of Kishanchand Chellaram vs. CIT (1980) 125 ITR 713. 15. On merit, the assessee also submitted before the assessing officer thatthere is neither any evidence found at all from premises of RK Group nor any statement from it showing and stating that assessee had received on-money for sale of impugned…

Mukesh Manekchand Sheth, Rajkot vs. The DCIT-ACIT, Central Circle -2, Rajkot

ITA 547/RJT/2024[2019-20]Status: DisposedITAT Rajkot10 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D.M Rindani, Ld. A.RFor Respondent: Shri Sanjay Punglia, Ld.CIT (DR)
Section 145(3)Section 147Section 148

…adverse inference proposed to be taken in the case of assessee is on conjectures and surmises, which was strongly objected. In this regard, the assessee placed reliance on the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries vs. CCE 281 CTR 241 (SC) and Hon'ble Apex Supreme Court in the case of Kishanchand Chellaram vs. CIT (1980) 125 ITR 713. 15. On merit, the assessee also submitted before the assessing officer thatthere is neither any evidence found at all from premises of RK Group nor any statement from it showing and stating that assessee had received on-money for sale of impugned…

Mukesh Manekchand Sheth, Rajkot vs. The DCIT-ACIT, Central Circle-2, Rajkot

ITA 546/RJT/2024[2018-19]Status: DisposedITAT Rajkot10 Jun 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 145(3)Section 147Section 148

…adverse inference proposed to be taken in the case of assessee is on conjectures and surmises, which was strongly objected. In this regard, the assessee placed reliance on the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries vs. CCE 281 CTR 241 (SC) and Hon'ble Apex Supreme Court in the case of Kishanchand Chellaram vs. CIT (1980) 125 ITR 713. 15. On merit, the assessee also submitted before the assessing officer thatthere is neither any evidence found at all from premises of RK Group nor any statement from it showing and stating that assessee had received on-money for sale of impugned…

Mukesh Manekchand Sheth, Rajkot vs. The DCIT-ACIT, Central Circle-2, Rajkot

ITA 545/RJT/2024[2017-18]Status: DisposedITAT Rajkot10 Jun 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 145(3)Section 147Section 148

…adverse inference proposed to be taken in the case of assessee is on conjectures and surmises, which was strongly objected. In this regard, the assessee placed reliance on the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries vs. CCE 281 CTR 241 (SC) and Hon'ble Apex Supreme Court in the case of Kishanchand Chellaram vs. CIT (1980) 125 ITR 713. 15. On merit, the assessee also submitted before the assessing officer thatthere is neither any evidence found at all from premises of RK Group nor any statement from it showing and stating that assessee had received on-money for sale of impugned…

Rana Iqbal Singh, V. Dosanjh Kalan, Phillaur vs. Income Tax Officer Ward-1, Phagwara

In the result, appeal of the Assessee stands partly allowed

ITA 496/ASR/2024[2013-2014]Status: DisposedITAT Amritsar09 Jun 2025AY 2013-2014

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 496/Asr/2024 निर्धारण वर्ा / Assessment Year : 2013-14 Rana Iqbal Singh, बनाम The Ito, Ward-1, Village Dosanjh Kalan, Assessment Unit, Tehsil Phillaur Delhi Distt. Jalandhar 144502 स्थधयी लेखध सं./Pan No: Ctops8735D अपीलधथी/Appellant प्रत्यथी/Respondent

For Appellant: Sh. Sudhir Sehgal &For Respondent: Sh. Manpreet Singh Duggal, Sr.DR
Section 142(1)Section 144BSection 147Section 148Section 60Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘DIVISION BENCH’, AMRITSAR BEFORE SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 496/Asr/2024 निर्धारण वर्ा / Assessment Year : 2013-14 Rana Iqbal Singh, बनाम The ITO, Ward-1, Village Dosanjh Kalan, Assessment Unit, Tehsil Phillaur Delhi Distt. Jalandhar 144502 स्थधयी लेखध सं./PAN NO: CTOPS8735D अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee by : Sh. Sudhir Sehgal & Sh. Anil Miglani, Advocate रधजस्व की ओर से/ Revenue by : Sh. Manpreet Singh Duggal, Sr.DR सुिवधई की तधरीख/Date of H…

Shri Sanjaybhai Ramjibhai Patel, Bhavnagar vs. ITO, Ward-1(5), Bhavnagar

ITA 454/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR
Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ , अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 452/AHD/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Shri JigneshRamjibhai Patel, The Income Tax Officer, Plot no.1182/A/1, बनामVs Ward 1(2), . Sir Pattani Road, Ahmedabad. Opp. State Bank of India, Ghogha Circle, Bhavnagar-364001. PAN: AJTPP4619C आयकर अपील स…

Smt. Shital Sanjaybhai Patel, Bhavnagar vs. ITO, Ward-1(5), Bhavnagar

ITA 453/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR
Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ , अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 452/AHD/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Shri JigneshRamjibhai Patel, The Income Tax Officer, Plot no.1182/A/1, बनामVs Ward 1(2), . Sir Pattani Road, Ahmedabad. Opp. State Bank of India, Ghogha Circle, Bhavnagar-364001. PAN: AJTPP4619C आयकर अपील स…

Shri Jignesh Ramjibhai Patel, Bhavnagar vs. ITO, Ward-1(2), Bhavnagar

ITA 452/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2025AY 2014-15

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 452/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015

For Appellant: Shri TusharHemani, Sr. Advocate with Shri Parimalsinh B ParmarFor Respondent: Shri B.P Srivastava, Sr. DR
Section 10(38)Section 143(1)Section 143(2)Section 271(1)Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ , अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD ] BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 452/AHD/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Shri JigneshRamjibhai Patel, The Income Tax Officer, Plot no.1182/A/1, बनामVs Ward 1(2), . Sir Pattani Road, Ahmedabad. Opp. State Bank of India, Ghogha Circle, Bhavnagar-364001. PAN: AJTPP4619C आयकर अपील स…

Deputy Commissioner of Income Tax, Central Circle, Hubballi vs. Shri Gopal Krishnanatsa Katigar, Hubballi

In the result, the appeal of the Revenue is dismissed

ITA 1143/BANG/2024[2019-20]Status: DisposedITAT Bangalore02 Jun 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri MV Sheshachala, Sr. AdvocateFor Respondent: Shri D.K. Mishra, CIT (DR)
Section 131(1)Section 132Section 132(4)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A ’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1138 - 1143/Bang/2024 Assessment Years: 2014-15 to 2019-20 The Dy. Commissioner of Income Tax, Vs. Shri Gopal Krishnanatsa Central Circle, Katigar, Hubballi. 103, Bhavani Arcade, Old Bus Stand Road, New Cotton Market, Hubballi. PAN – AHZPK 0023 F APPELLANT RESPONDENT Assessee by : Shri MV Sheshachala, Sr. Advocate Revenue by : Shri D.K. Mishra, CIT (DR) Date of hearing : 22.04.2025 Date of Pronouncement : 02.06.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMB…

Deputy Commissioner of Income Tax, Central Circle, Hubballi vs. Shri Gopal Krishnanatsa Katigar, Hubballi

In the result, the appeal of the Revenue is dismissed

ITA 1141/BANG/2024[2017-18]Status: DisposedITAT Bangalore02 Jun 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri MV Sheshachala, Sr. AdvocateFor Respondent: Shri D.K. Mishra, CIT (DR)
Section 131(1)Section 132Section 132(4)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A ’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1138 - 1143/Bang/2024 Assessment Years: 2014-15 to 2019-20 The Dy. Commissioner of Income Tax, Vs. Shri Gopal Krishnanatsa Central Circle, Katigar, Hubballi. 103, Bhavani Arcade, Old Bus Stand Road, New Cotton Market, Hubballi. PAN – AHZPK 0023 F APPELLANT RESPONDENT Assessee by : Shri MV Sheshachala, Sr. Advocate Revenue by : Shri D.K. Mishra, CIT (DR) Date of hearing : 22.04.2025 Date of Pronouncement : 02.06.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMB…

Deputy Commissioner of Income Tax, Central Circle, Hubballi vs. Shri Gopal Krishnanatsa Katigar, Hubballi

In the result, the appeal of the Revenue is dismissed

ITA 1140/BANG/2024[2016-17]Status: DisposedITAT Bangalore02 Jun 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri MV Sheshachala, Sr. AdvocateFor Respondent: Shri D.K. Mishra, CIT (DR)
Section 131(1)Section 132Section 132(4)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A ’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1138 - 1143/Bang/2024 Assessment Years: 2014-15 to 2019-20 The Dy. Commissioner of Income Tax, Vs. Shri Gopal Krishnanatsa Central Circle, Katigar, Hubballi. 103, Bhavani Arcade, Old Bus Stand Road, New Cotton Market, Hubballi. PAN – AHZPK 0023 F APPELLANT RESPONDENT Assessee by : Shri MV Sheshachala, Sr. Advocate Revenue by : Shri D.K. Mishra, CIT (DR) Date of hearing : 22.04.2025 Date of Pronouncement : 02.06.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMB…

Deputy Commissioner of Income Tax, Central Circle, Hubballi vs. Shri Gopal Krishnanatsa Katigar, Hubballi

In the result, the appeal of the Revenue is dismissed

ITA 1139/BANG/2024[2015-16]Status: DisposedITAT Bangalore02 Jun 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri MV Sheshachala, Sr. AdvocateFor Respondent: Shri D.K. Mishra, CIT (DR)
Section 131(1)Section 132Section 132(4)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A ’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1138 - 1143/Bang/2024 Assessment Years: 2014-15 to 2019-20 The Dy. Commissioner of Income Tax, Vs. Shri Gopal Krishnanatsa Central Circle, Katigar, Hubballi. 103, Bhavani Arcade, Old Bus Stand Road, New Cotton Market, Hubballi. PAN – AHZPK 0023 F APPELLANT RESPONDENT Assessee by : Shri MV Sheshachala, Sr. Advocate Revenue by : Shri D.K. Mishra, CIT (DR) Date of hearing : 22.04.2025 Date of Pronouncement : 02.06.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMB…

Deputy Commissioner of Income Tax, Central Circle, Hubballi vs. Shri Gopal Krishnanatsa Katigar, Hubballi

In the result, the appeal of the Revenue is dismissed

ITA 1138/BANG/2024[2014-15]Status: DisposedITAT Bangalore02 Jun 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri MV Sheshachala, Sr. AdvocateFor Respondent: Shri D.K. Mishra, CIT (DR)
Section 131(1)Section 132Section 132(4)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A ’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1138 - 1143/Bang/2024 Assessment Years: 2014-15 to 2019-20 The Dy. Commissioner of Income Tax, Vs. Shri Gopal Krishnanatsa Central Circle, Katigar, Hubballi. 103, Bhavani Arcade, Old Bus Stand Road, New Cotton Market, Hubballi. PAN – AHZPK 0023 F APPELLANT RESPONDENT Assessee by : Shri MV Sheshachala, Sr. Advocate Revenue by : Shri D.K. Mishra, CIT (DR) Date of hearing : 22.04.2025 Date of Pronouncement : 02.06.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMB…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S K.R. Pulp and Papers Ltd

ITA/529/2023HC Delhi31 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr. Sanjay Kumar, Ms. Monica BenjaminFor Respondent: Mr. Gautam Jain and Mr. Manish Yadav
Section 143(3)Section 147Section 148Section 260ASection 68Section 80I

…ITA No. 529/2023 Page 1 of 25 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2025 + ITA No. 529/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant versus M/S K.R. PULP AND PAPERS LTD. .....Respondent Advocates who appeared in this case For the Appellant : Mr. Sanjay Kumar, Ms. Monica Benjamin and Ms. Easha Kadian, Advocates. For the Respon…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S K.R. Pulp and Papers Ltd

ITA-529/2023HC Delhi31 May 2025
For Appellant: Mr. Sanjay Kumar, Ms. Monica BenjaminFor Respondent: Mr. Gautam Jain and Mr. Manish Yadav
Section 143(3)Section 147Section 148Section 260ASection 68Section 80I

…ITA No. 529/2023 Page 1 of 25 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 31.05.2025 + ITA No. 529/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 .....Appellant versus M/S K.R. PULP AND PAPERS LTD. .....Respondent Advocates who appeared in this case For the Appellant : Mr. Sanjay Kumar, Ms. Monica Benjamin and Ms. Easha Kadian, Advocates. For the Respon…

Rishabh Steel Supplier, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 414/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Priyansi Corporation, Dist Rajkot vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 408/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector-8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT,…