Asstt. CIT v. M.M. Sales Agencies

153 Taxmann 13Reported decision2006#16868 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 132 Section 132(1)Section 132(3)Section 132(4)Section 139 Section 144

Issues it is cited on

section 22 section 23 section 15 section 143 person section 143(3)india business company document section 14 interest

Judgments citing Asstt. CIT v. M.M. Sales Agencies

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)

Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

ACIT - 14(1)(2), MUMBAI, MUMBAI vs. SABARMATI CAPITAL ONE LIMITED, MUMBAI

In the result, appeal of the assessee is partly allowed and that of\nthe revenue is dismissed

ITA 3687/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Feb 2025AY 2015-16

Bench: SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\nI.T.A. No. 3633/Mum/2024\nAssessment Year: 2015-16\nSabarmati Capital One Limited\nThe IL&FS Financial Centre\nPlot No. C-22, G Block\nBandra Kurla Complex\nBandra (East)\nMumbai - 400051\n[PAN: AACCI8033N]\nअपीलार्थी/ (Appellant)\nVs\nDeputy Commissioner of\nIncome Tax – 14(1)(2),\nMumbai\nप्रत्यर्थी / (Respondent)\nI.T.A. No. 3687/Mum/2024\nAssessment Year: 2015-16\nDeputy Commissioner o

For Appellant: \nMs. Fereshte Sethna - AdvocateFor Respondent: \nShri Dr. Kishor Dhule, CIT D/R

Section 143(3)Section 22Section 23(4)Section 23(5)Section 24Section 263

…{ "clean_text": "आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई ।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\nI.T.A. No. 3633/Mum/2024\n Assessment Year: 2015-16\nSabarmati Capital One Limited\nThe IL&FS Financial Centre\nPlot No. C-22, G Block\nBandra Kurla Complex\nBandra (East)\nMumbai - 400051\n[PAN: AACCI8033N]\nअपीलार्थी/ (Appellant)\nVs\nDeputy Commissioner of\nIncome Tax – 14(1)(2),\nMumbai\nप्रत्यर्थी / (Respondent)\nI.T.A. No. 3687/Mum/2024\n Assessment Year: 2015-16\nDeputy Commissioner of\…

SABARMATI CAPITAL ONE LTD.,MUMBAI vs. DCIT, WARD-14(1)(2), MUMBAI

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

ITA 3633/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Feb 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Ms. Fereshte Sethna – AdvocateFor Respondent: Shri Dr. Kishor Dhule, CIT D/R

Section 143(3)Section 22Section 23(4)Section 23(5)Section 24Section 263

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3633 /Mum/2024 Assessment Year: 2015-16 Sabarmati Capital One Limited Deputy Commissioner of The IL&FS Financial Centre Income Tax – 14(1)(2), Vs Mumbai Plot No. C-22, G Block Bandra Kurla Complex Bandra (East) Mumbai - 400051 [PAN: AACCI8033N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 3687 /Mum/2024 Assessment Year: 2015-16 Deputy Commissioner of Sabarmati Capital One Limited Income Tax – 14(1)…

M/S SHIVAM RESORTS,ABOHAR vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 427/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh31 Jul 2024AY 2018-19

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 427/Chd/2023 "नधा"रण वष" / Assessment Year: 2018-19 M/S Shivam Resorts, Vs. The Dcit, Central Circle -1, Malout, Hamunangarh Road, बनाम Ludhiana Bye Pass, Abohar "थायी लेखा सं./Pan No: Accfs7094Q अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar,Ca राज"व क" ओर से/ Revenue By : Shri Rahus Sohu, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 01.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 31.07.2024

For Appellant: Shri Ashwani Kumar,CAFor Respondent: Shri Rahus Sohu, JCIT, Sr. DR

Section 133ASection 143(2)Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER & SHRI PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 427/CHD/2023 "नधा"रण वष" / Assessment Year: 2018-19 M/s Shivam Resorts, Vs. The DCIT, Central Circle -1, Malout, Hamunangarh Road, बनाम Ludhiana Bye Pass, Abohar "थायी लेखा सं./PAN No: ACCFS7094Q अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( HYBRID HEARING ) "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar,CA राज"व क" ओर से/ Revenue by : Shri Rahus Sohu, JCIT, Sr. DR सुनवाई क" तार"ख/Date of Hear…

DCIT CENTRAL CIRCLE-27 , NEW DELHI vs. BRAHMA CITY PVT LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 9240/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Jul 2022AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Amaresh Singh, CIT-D.RFor Respondent: Shri Salil Kapoor, Adv

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.9240/DEL/2019 Assessment Year 2014-15 DCIT, v. Brahma City Pvt. Ltd., Central Circle-27, B-8, Cabin No.11, New Delhi. Ansal Tower-30, Nehru Place, New Delhi. TAN/PAN: AADCK3277H (Appellant) (Respondent) Appellant by: Shri Amaresh Singh, CIT-D.R. Respondent by: Shri Salil Kapoor, Adv. Shri Sumit Lalchandani, Adv Date of hearing: 20 06 2022 Date of pronouncement: 14 07 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been fil…