AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd.

194 Taxmann 43High Court2010#1319 most cited

What is AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd. authority for?

Once the assessee establishes the identity of the creditors and the genuineness of the transactions, including share application money, the onus shifts to the Assessing Officer to prove otherwise.

86

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT vs Dwarkadhish Investments P Ltd · section 68 · onus of proof · genuineness of transaction · share application money · identity of creditors · accommodation entry · unexplained cash credit · source of source · creditworthiness of creditor

Sections most often in play

Section 68Section 143(3)Section 133(6)Section 147Section 148Section 115BBESection 115JBSection 131

Issues it is cited on

onus of proofsource of sourcecreditworthiness of the creditoraddition under section 68share application moneyaddition u/s 68genuineness of the transactioncommissioner (appeals)unexplained cash creditsection 131section 133(6)accommodation entry

Judgments citing AO: (i) CIT-IV v. Dwarkadhish Investment (P.) Ltd.

ITO, New Delhi vs. M/S. Xo Infotech Ltd., Ahmedabad

In the result, Appeal of the Department is

ITA 3342/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Jul 2018AY 2009-10

Bench: Sh.Bhavnesh Saini & Sh. L.P.Sahu[Assessment Year: 2009-10] Xo Infotech Ltd., The Income Tax Officer, (Now Known As M/S. Saral Mining Ltd.), 304, Saffron Vs. Ward-7(3), Room No.306, Building, Panchvati To Ambawadi Road, Ambawadi C.R.Building, New Delhi. Ellisbeidge,Ahmedabad- 380006.Pan-Aaaxx0059K (Appellant) (Respondent) By Revenue : Shri Vijay Varma, Cit-D.R. By Assessee : Shri S.R. Wadhwa, Advocate Date Of Hearing : 07.06.2018 Date Of Pronouncement : 09.07.2018

For Appellant: Shri S.R. Wadhwa, AdvocateFor Respondent: Shri Vijay Varma, CIT-D.R
Section 133(6)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SH.BHAVNESH SAINI, JUDICIAL MEMBER AND SH. L.P.SAHU, ACCOUNTANT MEMBER [Assessment Year: 2009-10] XO Infotech Ltd., The Income Tax Officer, (Now known as M/s. Saral Mining Ltd.), 304, Saffron vs. Ward-7(3), Room No.306, Building, Panchvati to Ambawadi Road, Ambawadi C.R.Building, New Delhi. Ellisbeidge,Ahmedabad- 380006.PAN-AAAXX0059K (Appellant) (Respondent) By Revenue : Shri Vijay Varma, CIT-D.R. By Assessee : Shri S.R. Wadhwa, Advocate Date of Hearing : 07.06.2018 Date of Pronouncement : 09.07.2018 ORDER PER BHAVNESH SAINI, J.M. This appe…

Saigal Sea Trade, Mumbai vs. CIT -18, Mumbai

The appeal of the assessee is dismissed

ITA 2511/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 May 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 M/S Saigal Sea Trade, Cit-18, J.V. House, 02Nd Floor, D.S. Piramal Chambers, बनाम/ Babrekar Marg, Dadar (West), Mumbai Vs. Mumbai-400028 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaafs6920K

Section 142(1)Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘E’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2009-10 M/s Saigal Sea Trade, CIT-18, J.V. House, 02nd Floor, D.S. Piramal Chambers, बनाम/ Babrekar Marg, Dadar (West), Mumbai Vs. Mumbai-400028 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAAFS6920K "नधा"रती क" ओर से / Assessee by Shri Jitendra Jain Shri Manjunatha Swamy-CIT राज"व क" ओर से / Revenue by 07/05/2018 सुनवाई…

Gautam Tube Corporation, Mumbai vs. Pr CIT 19, Mumbai

The appeals are disposed of in the above terms

ITA 3609/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Apr 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 120Section 143(3)Section 144ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.3608 & 3609/Mum/2017 Assessment Year: 2008-09 & 2009-10 Gautam Tube Corporation, Pr. CIT-19, 1st Floor, 7, Doshi Bhavan, Room No.228, 02nd Floor, बनाम/ 02nd Carpenter Street, Matru Mandir, Tardeo Raod, Vs. Mumbai-400004 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AADFG0524A "नधा"रती क" ओर से / Assessee by Mr. Rajesh Chamaria…

Gautam Tube Corporation, Mumbai vs. Pr CIT 19, Mumbai

The appeals are disposed of in the above terms

ITA 3608/MUM/2017[2008-09]Status: DisposedITAT Mumbai25 Apr 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 120Section 143(3)Section 144ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.3608 & 3609/Mum/2017 Assessment Year: 2008-09 & 2009-10 Gautam Tube Corporation, Pr. CIT-19, 1st Floor, 7, Doshi Bhavan, Room No.228, 02nd Floor, बनाम/ 02nd Carpenter Street, Matru Mandir, Tardeo Raod, Vs. Mumbai-400004 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AADFG0524A "नधा"रती क" ओर से / Assessee by Mr. Rajesh Chamaria…

Mumbai District Central Co Op Bank Ltd, Mumbai vs. CIT 1(1), Mumbai

The appeals are disposed of in the above terms

ITA 3198/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 The Mumbai District Cit-1, Aayakar Bhavan बनाम/ Central Co-Op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaam3185D यनधाारयती की ओर से / Assessee By Shri Amar Gahlot याजस्व की ओर से / Revenue By Shri B. Srinivas, Cit-Dr ुनवाई की तायीख / Date Of Hearing : 22/03/2018 आदेश की तायीख /Date Of Order: 22/03/2018

Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, जे, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री एन. के. प्रधान, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 The Mumbai District CIT-1, Aayakar Bhavan बनाम/ Central Co-op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. AAAAM3185D यनधाारयती की ओर से / Assessee by Shri Amar Gahlot याजस्व की ओर से / Revenue by Shri B. Srinivas, C…

DCIT Cen Cir 1(3), Mumbai vs. Haresh R. Majethia, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3045/MUM/2015[2006-07]Status: DisposedITAT Mumbai28 Feb 2018AY 2006-07

Bench: Shri R C Sharma & Shri Ravish Soodassessment Year : 2006-07 Dcit Cen. Cir 1(3) Haresh R Majethia, Mumbai 7, Pathai Niwas, N S Road, Vs. Mulund (W) Mumbai 400 080 Pan Aeqpm5542P (Appellant) (Respondent)

For Appellant: Ms. Amrita RanjanFor Respondent: Ms. Ritika Agarwal
Section 131Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI Before Shri R C Sharma, Accountant Member & Shri Ravish Sood, Judicial Member Assessment Year : 2006-07 DCIT Cen. Cir 1(3) Haresh R Majethia, Mumbai 7, Pathai Niwas, N S Road, Vs. Mulund (W) Mumbai 400 080 PAN AEQPM5542P (Appellant) (Respondent) Appellant By : Ms. Amrita Ranjan Respondent By : Ms. Ritika Agarwal Date of Hearing : 04/12/ 2017 Date of Pronouncement : 28/02/2018 O R D E R Per R C Sharma, Accountant Member: This is an appeal filed by Revenue against the order of CIT(A)-36, Mumbai, dated 09.03.2015, for A.Y.2006-07, in the matter of o…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3833/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Feb 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 3832/Del/2014 : Asstt. Year : 2005-06 ITA No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner of Income Vs M/s M. N. Securities Pvt. Ltd., 8th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AADCM0102D Assessee by : Sh. Shashi Tulsiyan, Adv. Revenue by : Smt. Shefali Swroop, CIT DR Date of Hearing : 06.02.2018 Date of Pronouncement : 27.02.2018 ORDER Per N. K. Saini, AM: These two appeals by the d…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3832/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Feb 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 3832/Del/2014 : Asstt. Year : 2005-06 ITA No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner of Income Vs M/s M. N. Securities Pvt. Ltd., 8th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AADCM0102D Assessee by : Sh. Shashi Tulsiyan, Adv. Revenue by : Smt. Shefali Swroop, CIT DR Date of Hearing : 06.02.2018 Date of Pronouncement : 27.02.2018 ORDER Per N. K. Saini, AM: These two appeals by the d…

Startech Engineers, Mumbai vs. Pr CIT 22, Mumbai

The appeals are disposed of in the above terms

ITA 3898/MUM/2017[2012-13]Status: DisposedITAT Mumbai01 Feb 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 Startech Engineers, Pr. Commissioner Of G-12, Sinhgarjane Soc. Income Tax-22, बनाम/ Maratha Colony, Room No.409, 4Th Floor, Vs. Santracruz (E), Piramal Chambers, Parel Mumbai-400055 Mumbai-400012 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaxfs3063J "नधा"रती क" ओर से / Assessee By Shri D.C.Saboo & Shri Shyam Saboo राज"व क" ओर से / Revenue By Shri Manjunatha Swamy-Dr

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2012-13 Startech Engineers, Pr. Commissioner of G-12, Sinhgarjane Soc. Income Tax-22, बनाम/ Maratha Colony, Room No.409, 4th Floor, Vs. Santracruz (E), Piramal Chambers, Parel Mumbai-400055 Mumbai-400012 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAXFS3063J "नधा"रती क" ओर से / Assessee by Shri D.C.Saboo & Shri Shyam Saboo राज"व क"…

D.C.I.T. Central Cricle, Raipur vs. M/S R.R.Energy Ltd., Raigarh(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

ITA 231/BIL/2014[2012-13]Status: DisposedITAT Raipur18 Jan 2018AY 2012-13
For Appellant: Shri G.S.Agrawal, ARFor Respondent: Shri P.K.Mishra, CITDR
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE:SHRI N.S.SAINI, AM &SHRI PAVAN KUMAR GADALE, JM ITA Nos.225 to 231/RPR/2014 (Assessment Years :2006-2007 to 2012-2013) DCIT, Central Circle, vs R.R.Energy Ltd. Central Revenue Building, N.H.No.22, Village Civil Lines, Garhumariya, Raipur-492001 Jharsuguda Road, Raigharh(CG) PAN No. : AACCR 8829 B (Appellant) .. tsednepseR AND Cross Objection Nos.02 to 08/RPR/2015 (Arising out of ITA Nos.225 to 231/RPR/2014) (Assessment Years :2006-2007 to 2012-2013) R.R.Energy Ltd. vs DCIT, Central Circle, N.H.No.22, Village Central Revenue Garhumariya, Building, C…

D.C.I.T. Central Cricle, Raipur vs. M/S R.R.Energy Ltd., Raigarh(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

ITA 230/BIL/2014[2011-12]Status: DisposedITAT Raipur18 Jan 2018AY 2011-12
For Appellant: Shri G.S.Agrawal, ARFor Respondent: Shri P.K.Mishra, CITDR
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE:SHRI N.S.SAINI, AM &SHRI PAVAN KUMAR GADALE, JM ITA Nos.225 to 231/RPR/2014 (Assessment Years :2006-2007 to 2012-2013) DCIT, Central Circle, vs R.R.Energy Ltd. Central Revenue Building, N.H.No.22, Village Civil Lines, Garhumariya, Raipur-492001 Jharsuguda Road, Raigharh(CG) PAN No. : AACCR 8829 B (Appellant) .. tsednepseR AND Cross Objection Nos.02 to 08/RPR/2015 (Arising out of ITA Nos.225 to 231/RPR/2014) (Assessment Years :2006-2007 to 2012-2013) R.R.Energy Ltd. vs DCIT, Central Circle, N.H.No.22, Village Central Revenue Garhumariya, Building, C…

D.C.I.T. Central Cricle, Raipur vs. M/S R.R.Energy Ltd., Raigarh(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

ITA 229/BIL/2014[2010-11]Status: DisposedITAT Raipur18 Jan 2018AY 2010-11
For Appellant: Shri G.S.Agrawal, ARFor Respondent: Shri P.K.Mishra, CITDR
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE:SHRI N.S.SAINI, AM &SHRI PAVAN KUMAR GADALE, JM ITA Nos.225 to 231/RPR/2014 (Assessment Years :2006-2007 to 2012-2013) DCIT, Central Circle, vs R.R.Energy Ltd. Central Revenue Building, N.H.No.22, Village Civil Lines, Garhumariya, Raipur-492001 Jharsuguda Road, Raigharh(CG) PAN No. : AACCR 8829 B (Appellant) .. tsednepseR AND Cross Objection Nos.02 to 08/RPR/2015 (Arising out of ITA Nos.225 to 231/RPR/2014) (Assessment Years :2006-2007 to 2012-2013) R.R.Energy Ltd. vs DCIT, Central Circle, N.H.No.22, Village Central Revenue Garhumariya, Building, C…

D.C.I.T. Central Cricle, Raipur vs. M/S R.R.Energy Ltd., Raigarh(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

ITA 228/BIL/2014[2009-10]Status: DisposedITAT Raipur18 Jan 2018AY 2009-10
For Appellant: Shri G.S.Agrawal, ARFor Respondent: Shri P.K.Mishra, CITDR
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE:SHRI N.S.SAINI, AM &SHRI PAVAN KUMAR GADALE, JM ITA Nos.225 to 231/RPR/2014 (Assessment Years :2006-2007 to 2012-2013) DCIT, Central Circle, vs R.R.Energy Ltd. Central Revenue Building, N.H.No.22, Village Civil Lines, Garhumariya, Raipur-492001 Jharsuguda Road, Raigharh(CG) PAN No. : AACCR 8829 B (Appellant) .. tsednepseR AND Cross Objection Nos.02 to 08/RPR/2015 (Arising out of ITA Nos.225 to 231/RPR/2014) (Assessment Years :2006-2007 to 2012-2013) R.R.Energy Ltd. vs DCIT, Central Circle, N.H.No.22, Village Central Revenue Garhumariya, Building, C…

D.C.I.T. Central Cricle, Raipur vs. M/S R.R.Energy Ltd., Raigarh(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

ITA 227/BIL/2014[2008-09]Status: DisposedITAT Raipur18 Jan 2018AY 2008-09
For Appellant: Shri G.S.Agrawal, ARFor Respondent: Shri P.K.Mishra, CITDR
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE:SHRI N.S.SAINI, AM &SHRI PAVAN KUMAR GADALE, JM ITA Nos.225 to 231/RPR/2014 (Assessment Years :2006-2007 to 2012-2013) DCIT, Central Circle, vs R.R.Energy Ltd. Central Revenue Building, N.H.No.22, Village Civil Lines, Garhumariya, Raipur-492001 Jharsuguda Road, Raigharh(CG) PAN No. : AACCR 8829 B (Appellant) .. tsednepseR AND Cross Objection Nos.02 to 08/RPR/2015 (Arising out of ITA Nos.225 to 231/RPR/2014) (Assessment Years :2006-2007 to 2012-2013) R.R.Energy Ltd. vs DCIT, Central Circle, N.H.No.22, Village Central Revenue Garhumariya, Building, C…

D.C.I.T. Central Cricle, Raipur vs. M/S R.R.Energy Ltd., Raigarh(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

ITA 226/BIL/2014[2007-08]Status: DisposedITAT Raipur18 Jan 2018AY 2007-08
For Appellant: Shri G.S.Agrawal, ARFor Respondent: Shri P.K.Mishra, CITDR
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE:SHRI N.S.SAINI, AM &SHRI PAVAN KUMAR GADALE, JM ITA Nos.225 to 231/RPR/2014 (Assessment Years :2006-2007 to 2012-2013) DCIT, Central Circle, vs R.R.Energy Ltd. Central Revenue Building, N.H.No.22, Village Civil Lines, Garhumariya, Raipur-492001 Jharsuguda Road, Raigharh(CG) PAN No. : AACCR 8829 B (Appellant) .. tsednepseR AND Cross Objection Nos.02 to 08/RPR/2015 (Arising out of ITA Nos.225 to 231/RPR/2014) (Assessment Years :2006-2007 to 2012-2013) R.R.Energy Ltd. vs DCIT, Central Circle, N.H.No.22, Village Central Revenue Garhumariya, Building, C…

D.C.I.T. Central Cricle, Raipur vs. M/S R.R.Energy Ltd., Raigarh(C.G)

In the result, cross objections filed by the assessee for assessment years 2006-07, 2007-08 and 2008-09 are allowed and cross objections filed for the assessment years 2009-10, 2010-11, 2011-12 and...

ITA 225/BIL/2014[2006-07]Status: DisposedITAT Raipur18 Jan 2018AY 2006-07
For Appellant: Shri G.S.Agrawal, ARFor Respondent: Shri P.K.Mishra, CITDR
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE:SHRI N.S.SAINI, AM &SHRI PAVAN KUMAR GADALE, JM ITA Nos.225 to 231/RPR/2014 (Assessment Years :2006-2007 to 2012-2013) DCIT, Central Circle, vs R.R.Energy Ltd. Central Revenue Building, N.H.No.22, Village Civil Lines, Garhumariya, Raipur-492001 Jharsuguda Road, Raigharh(CG) PAN No. : AACCR 8829 B (Appellant) .. tsednepseR AND Cross Objection Nos.02 to 08/RPR/2015 (Arising out of ITA Nos.225 to 231/RPR/2014) (Assessment Years :2006-2007 to 2012-2013) R.R.Energy Ltd. vs DCIT, Central Circle, N.H.No.22, Village Central Revenue Garhumariya, Building, C…

Dev Steel, Navi Mumbai vs. Pr CIT Cen 4, Navi Mumbai

The appeals are dismissed

ITA 3752/MUM/2016[2009-10]Status: DisposedITAT Mumbai24 Nov 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

Dev Steel, Navi Mumbai vs. Pr CIT Cen 4, Navi Mumbai

The appeals are dismissed

ITA 3748/MUM/2016[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

Devang Gandhi, Navi Mumbai vs. Pr CIT Cen 4, Mumbai

The appeals are dismissed

ITA 3747/MUM/2016[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

ITO, New Delhi vs. M/S. Greenland Finance and Leasing Pvt. Ltd., New Delhi

Appeal is dismissed

ITA 1528/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Jun 2017AY 2003-04

Bench: Shri I. C. Sudhir & Shri O. P. Kanti.T. Appeal No. 1528/Del/2012 Assessment Year : 2003-04. Income Tax Officer, M/S. Greenland Finance & Ward : 12 (2), Vs. Leasing Pvt. Ltd., New Delhi. 306, Sharp Bhawan, Commercial Complex, Azadpur, Delhi – 110 033. Pan : Aaacg 3755 F (Appellant) (Respondent)

For Respondent: Shri Amrit Lal, Sr. D. R
Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES: “C” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI O. P. KANT, ACCOUNTANT MEMBER I.T. Appeal No. 1528/Del/2012 Assessment Year : 2003-04. Income Tax Officer, M/s. Greenland Finance and Ward : 12 (2), Vs. Leasing Pvt. Ltd., New Delhi. 306, Sharp Bhawan, Commercial Complex, Azadpur, Delhi – 110 033. PAN : AAACG 3755 F (Appellant) (Respondent) Assessees by : Dr. G. S. Grewal, C. A.; Department by : Shri Amrit Lal, Sr. D. R.; Date of Hearing : 24.04.2017 Date of Pronouncement : 09.06.2017 O R D E R. PER I. C. SUDHIR, J. M. : The Reve…