Anmol Colours India Pvt. Ltd. v. ITO

31 SOT 18Income Tax Appellate Tribunal2009#15597 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 115BBE Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194H Section 246A

Judgments citing Anmol Colours India Pvt. Ltd. v. ITO

Rajendra Kumar Agrawal, Jaipur vs. ACIT Cen Cir 1, C-Scheme, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 538/JPR/2025[2017-2018]Status: DisposedITAT Jaipur12 Aug 2025AY 2017-2018

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajesh Tetuka, Adv., ARFor Respondent: Sh. Gaurav Awasthi, JCIT, Sr. DR

Section 115BSection 143(3)Section 250Section 68

…d confirmation letters and find out the identity, creditworthiness, etc., of persons who had advanced money to the appellant from their respective bank accounts. Reliance has been placed on following case laws:- a. Anmol Colours India Pvt. Ltd. Vs. ITO [2009] 31 SOT 18 (Jaipur) (URO)] Held: Para 5. At the outset, there cannot be any dispute on the settled legal proposition that the powers of the first appellant authority are very wide and co- terminus with those of the Assessing Officer and what Assessing Officer can do, he can do and what Assessing Officer fails to do, that also he can do [refer CIT v. Kanpur Co…

ITO, Ward-3(3)(1), Ahmedabad vs. Shri Ashesh Sidharth Agarwal, Ahmedabad

In the result, Revenue’s appeal is allowed for statistical purpose

ITA 1004/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2012-13

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 1004/Ahd/2018 (िनधार्रण वषर् / Assessment Year : 2012-13) बनाम/ Income Tax Officer Shri Ashesh Sidharth Agarwal Ward-3(3)(1), Ahmedabad Vs. D-804, Awari Flats, B/H Karnavati Bunglow, S. G. Highway, Satellite, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afwpa2415A (अपीलाथीर् /Appellant) (प्र"यथीर् / Respondent) .. अपीलाथीर् ओर से /Appellant By : Shri V. K. Mangla, Sr.D.R. प्र"यथीर् की ओर से/Respondent By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. सुनवाई की तारीख / Date Of 07/09/2022 Hearing घोषणा की तारीख /Date Of 31/10/2022 Pronouncement

For Appellant: Shri V. K. Mangla, Sr.D.RFor Respondent: Shri Tushar Hemani, Sr. Advocate &

Section 142(1)Section 143(2)Section 143(3)Section 80C

…nd such admission is supported by following case laws: - Kamlaben S Bhatti 44 Taxman.com 459 (Guj.) - Dharmamdev Finance Pvt Limited 43 taxman.com 395 (Guj:). - ACIT VS Jogindersingh (ITA No. 2942/DELH1/2011) ITAT, Delhi - Anmol Colour India Pvt. Ltd. Vs. ITO 31 SOT 18 (JP) 121 ITJ 269: ITAT, Jaipur. - CIT Vs.. Khanpur Cool Synthicate (1964) 53 ITR 225 (SC): The ratio laid down in the case of Jute Corporation of India Ltd. - 187 ITR 688 is applied. Under the circumstances, I hold that the appellant has carried on business activities for the year under consideration and all the receipts having duly accounted for i…

The ITO, Ward-1(2)(3), Ahmedabad vs. Mohammedarif Ibrahimbhai Shaikh, Ahmedabad

ITA 962/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad31 May 2022AY 2014-15

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

For Appellant: Shri Vijaykumar Jaiswal, CIT DR &For Respondent: Shri Dushyant Maharshi, A.R

Section 143(3)Section 147

…ant and such admission is supported by following case laws: Kamlaben S Bhatti 44 Taxman.com 459 (Guj.) Dharmamdev Finance Pvt. Limited 43 taxman. Com 395 (Guj.). ACIT vs. Jogindersingh (ITA No. 2942/Delhi/2011) ITAT, Delhi Anmol Colour India Pvt. Ltd. vs. ITO 31 SOT 18 (JP) 121 ITJ 269: ITAT, Jaipur. CIT vs. Khanpur Cool Synthicate (1964) 53 ITR 225 (SC): I have examined the contents of remand report and the rejoinder filed by the appellant 10.1 The first ground of appellant is against disallowance of the Act stating that the amount of Rs. 4,62,50,000/- paid in cash to various parties is in violation of Section 4…

The ITO, Ward-1(2)(3), Ahmedabad vs. Mohammedarif Ibrahimbhai Shaikh, Ahmedabad

ITA 1115/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

For Appellant: Shri Vijaykumar Jaiswal, CIT DR &For Respondent: Shri Dushyant Maharshi, A.R

Section 143(3)Section 147

Shri Ramsangbhai Bachubhai Solanki, Ahmedabad vs. ITO, Ward-6(3), Ahmedabad

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

ITA 317/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad02 Mar 2022AY 2011-12

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2011-12 Shri Ramsangbhai Bachubhai Solanki, Income-Tax Officer, 299, Rajput Vas, Darbar Vas, Vs Ward 7(3), Rethal, Tal: Sanand, Ahmedabad Dist. Ahmedabad- 382210 Pan : Bwgps 3056 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri V.K. Singh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 24/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 02/03/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-:

For Appellant: NoneFor Respondent: Shri V.K. Singh, Sr DR

Section 142(1)Section 143(2)Section 144

…Ramsangbhai Bachubhai Solanki Vs. ITO AY : 2011-12 3 - Kamlaben S Bhatti 44 Taxman.com 459 (Guj.) - Dharmamdev Finance Pvt Limited 43 taxman.com 395 (Guj.). - ACIT Vs Jogindersingh (ITA No. 2942/DELHI/2011) ITAT, Delhi - Anmol Colour India Pvt. Ltd. Vs. ITO 31 SOT 18 (JP) 121 ITJ 269: ITAT, Jaipur. - CIT Vs. Khanpur Cool Synthicate (1964) 53 ITR 225 (SC): The appellant has submitted that the funds in A.Y.2011-12 have came largely through banking channel i.e. A/c No.16771530000018 of HDFC Sanand, therefore, it was incumbent upon the undersigned to inquire about entries in the Sanand, HDFC Bank account. The ratio…

DCIT, Circle-2 (1)(2), Ahmedabad vs. M/S. Jagson Colorchem Ltd., Ahmedabad

In the result, both the appeals of the revenue and the cross objection of the assessee are dismissed

ITA 112/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad08 Feb 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Madhumita Royआयकर अपील सं. Ita No.112/Ahd/2017 With Co No. 32/Ahd/2017 "नधा"रण वष" /Asstt. Years: 2013-14

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri Karan Shah, A.R

Section 195Section 37Section 37(1)Section 40

…impart the justice, the additional evidences submitted are admitted respectfully following the judgments of Hon'ble Courts briefly discussed below and same are considered while deciding the issue in the subsequent paras. - Anmol Colour India Pvt. Ltd. Vs. ITO 31 SOT 18 (JP) 121TTJ 269 whereby it has been held that the powers of the first appellate authority are very wide and coterminous with those of the Assessing Officer and what AO can do he can do and what AO face to do that also he can do. - CIT Vs. Khanpur Cool Synthicate (1964) 53 ITR 225 (SC) whereby it has been held that Section 250(4) empowers the CIT(A…