Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd.

161 Taxmann 316Supreme Court of India2007#580 most cited

What is Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd. authority for?

Reassessment proceedings under Section 147 can be initiated even if only an intimation under Section 143(1) was issued, as such an intimation does not constitute a full assessment. In such cases, the Assessing Officer merely needs to have reason to believe that income has escaped assessment, based on tangible material.

167

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Asstt. CIT v. Rajesh Jhaveri Stock Brokers · Section 147 · Section 148 · Section 143(1) intimation · Section 143(3) assessment · income escaping assessment · reassessment validity · tangible material · reason to believe · distinction between intimation and assessment

Sections most often in play

Section 147Section 148Section 143(3)Section 151Section 142(1)Section 143(1)Section 69CSection 132

Issues it is cited on

section 147(a)fresh tangible materialfull and true disclosuresection 148(2)section 151(1)mere change of opinionincome escaping assessmentborrowed satisfactionlive linksection 151(2)tangible materialshare capital and share premium

Judgments citing Asstt. CIT v. Rajesh Jhaveri Stock Brokers (P.) Ltd.

ACIT 32 1 Mumbai, Mumbai vs. Shubham Dynamic Real Estae Developers LLP, Mumbai

Accordingly the grounds raised by the revenue are dismissed

ITA 4476/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Dec 2024AY 2017-18

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rahul Hakani, ARFor Respondent: Shri Bhangepatil Pushkaraj
Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 4476/Mum/2024 (Assessment Year: 2017-18) ACIT-32(1), Shubham Dynamic Real Estate 252, 2nd Floor, Kautilya Bhavan Developers LLP. BKC, Bandra East, Vs. A-501 Gladdiola, Old Hanuman Road, Mumbai-400051. Vile Parle East, Maharashtra-400057. PAN : ABTFS6658L Appellant) : Respondent) C.O. No. 278/Mum/2024 (Assessment Year: 2017-18) Shubham Dynamic Real Estate ACIT-32(1), 252, 2nd Floor, Kautilya Bhavan Developers LLP. A-501 Gladdiola, Old Hanuman Road, Vs. BKC, Bandra East, Vile Parle East, Maharashtra-4…

DCIT Central Circle 2(1), Mumbai vs. Abhinandan Suresh Jain, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 3146/MUM/2024[2012-13]Status: DisposedITAT Mumbai28 Oct 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Dcit Central Circle 2(1), Abhinandan Suresh Jain, 804, 8Th Floor, Pratistha Bhavan, C/8, Mamta Society, Lbs Marg, Vs. Cgo Building, Govardhan Nagar, Mulund (W), Maharishi Karve Road, Mumbai-400080. Mumbai-400020. Pan No. Affpj 2303 D Appellant Respondent

For Appellant: Mr. Jayant BhattFor Respondent: 22/10/2024
Section 10(38)Section 132Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2012-13 DCIT Central Circle 2(1), Abhinandan Suresh Jain, 804, 8th floor, Pratistha Bhavan, C/8, Mamta Society, LBS Marg, Vs. CGO Building, Govardhan Nagar, Mulund (W), Maharishi Karve Road, Mumbai-400080. Mumbai-400020. PAN NO. AFFPJ 2303 D Appellant Respondent Assessee by : Mr. Jayant Bhatt : Mr. Ram Krishn Kedia, Sr. DR Revenue by : 22/10/2024 Date of Hearing : 28/10/2024 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal has…

Sonal Snehal Shah, Mumbai vs. ITO 19(3)(1), Mumbai

ITA 1653/MUM/2024[2012-13]Status: DisposedITAT Mumbai16 Oct 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

Section 10(38)Section 143Section 147Section 148Section 68

…Page 1 ITA No.1653/M/2024 AY: 2012-13 Sonal Snehal Shah Versus ITO, Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1653/MUM/2024 Sonal Snehal Shah, 1st Floor, 20 Preyas Building, Dadisethsheth, Road, Babulnath, Mumbai-400007 (Appellant) PAN Assessee by Revenue by Date of hearing Date of pronouncement Vs. Α.Υ.2012-13 ITO, 19(3)(1), Mumbai (Respondent) AOFPS 5847C Shri Anil Kshatriya Mrs. Beena Santosh, Sr.(DR), 20th August, 2024 16 October, 2024 ORDER PER PRASHANT MAHARISHI, AM: 1. ITA number 1653/M/2024 is filed by Mrs Sonal Sn…

Dy. Commissioner of Income Tax Circle - 3(3)(1), Mumbai vs. Small Industries Development Bank of India, Mumbai

In the result, the appeal is dismissed

ITA 2892/MUM/2023[2016-17]Status: DisposedITAT Mumbai30 Sept 2024AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2016-17 Dy. Commissioner Of M/S. Small Industries Income Tax Circle- Development Bank Of 3(3)(1) India Room No. 609, Sme Development Centre, Aaykar Bhavan, C-11, G- Block, Vs. M. K. Road, Bandra Kurla Complex, Churchgate, Bandra (East), Mumbai- 400020. Pan: Aabcs3480N (Appellant) (Respondent)

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Dr. Kishor Dhule- CIT D.R
Section 143(3)Section 147Section 148Section 250Section 36Section 36(1)Section 36(1)(viia)Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2016-17 Dy. Commissioner of M/s. Small Industries Income Tax Circle- Development Bank Of 3(3)(1) India Room No. 609, SME Development Centre, Aaykar Bhavan, C-11, G- Block, Vs. M. K. Road, Bandra Kurla Complex, Churchgate, Bandra (East), Mumbai- 400020. PAN: AABCS3480N (Appellant) (Respondent) Present for : Assessee by : Shri Rakesh Joshi, A.R. Revenue by : Dr. Kishor Dhule- CIT D.R. Date of Hearing : 10 . 07 . 2024 Date of Pronounce…

Ge Nuovo Pignone S.P.A (Now Known As Nuovo Pignone International Srl) vs. Commissioner of Income Tax (International Taxation), Delhi - I & Anr

ITA/491/2019HC Delhi19 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 147Section 148

…ITA 491/2019 & W.P.(C) 6494/2019 Page 1 of 32 $~60 & 61 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 19.09.2024 + ITA 491/2019 & CM APPL. 23000/2019 (Stay) GE NUOVO PIGNONE S.P.A (NOW KNOWN AS NUOVO PIGNONE INTERNATIONAL SRL) .....Appellant Through: Mr. Sachit Jolly, Ms. Disha Jham, Ms. Soumya Singh, Mr. Devansh Jain, Mr. Raghav Dutt & Mr. Abhyudaya Shankar Bajpai, Advs. versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I & ANR. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Man…

Raghubir Singh Punia, New Delhi vs. ITO, Ward 30(8), New Delhi.

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

ITA 2252/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Sept 2024AY 2012-13

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2252/Del/2024 िनधा"रणवष"/Assessment Year: 2012-13

Section 127Section 148Section 151Section 271(1)(c)Section 69A

…I.T.A.No.2252/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2252/Del/2024 िनधा"रणवष"/Assessment Year: 2012-13 बनाम RAGHUBIR SINGH PUNIA ITO, 834/1 Block-K, Mahipal Pur, Vs. Ward 30(8), Room No.1804, New Delhi. E-2 Block, Pratyaksh Kar PAN No. AGDPP9564F Bhawan, Civic Centre, New Delh. अपीलाथ" Appellant ""यथ"/Respondent Shri I.P. Bansal, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Vivek Bansal, Adv. & Shri Vishal Chechi, Adv. Shri Ram Krishan Meena, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 06.08.2024…

The Prudential Co-Operative Urban Bank Limited, Secunderabad vs. Dy. Commissioner of Income Tax, Circle-2(3), Hyderabad

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

ITA 101/HYD/2018[2005-06]Status: DisposedITAT Hyderabad28 Aug 2024AY 2005-06

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: : Shri Kumar Pranav, CIT-DR
Section 143(1)Section 143(3)Section 147Section 148Section 40

…ITA No.101/Hyd/2018 1 आआआआ आआआआआआ आआआआआआ, आआआआआआआआ आआआ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.101/Hyd/2018 (निर्धारण वर्ा/Assessment Year:2005-06) The Prudential Co-operative Urban Deputy Commissioner of Income Vs. Tax, Circle-2(3), Hyderabad. Bank Limited, Secunderabad. PAN: AABCT7077J (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri A.V. Raghuram, Advocate रधजस् व द्वधरध/Revenue by:: Shri Kumar Pranav, CIT-DR सुिवधई की तधरीख/Date of hearing: 13/08/2024 घोर्णध की…

Hemant Chheda, Mumbai vs. ITO 29(1)(4), Mumbai

Appeal is partly allowed for statistical purposes

ITA 4383/MUM/2023[2010-11]Status: DisposedITAT Mumbai26 Jul 2024AY 2010-11

Bench: Ms. Kavitha Rajagopal (Jm) & Shri Omkareshwar Chidara (Am)

Section 131Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “E” Bench, Mumbai. Before Ms. Kavitha Rajagopal (JM) & Shri Omkareshwar Chidara (AM) I.T.A. No. 4383/Mum/2023 (A.Y. 2010-11) Vs. ITO-29(1)(4) Hemant Chheda B-30, Konark C-10, Room No. Indraprastha CHS Ltd. 103, Bandra Sarvodaya Nagar Kurla Complex Jain Mandir Road Bandra East Mulund West Mumbai-400 051. Mumbai-400 080. PAN : AAAPC4858Q (Appellant) (Respondent) Assessee by Shri Nishit Gandhi Department by Shri P.D. Chougule Date of Hearing 10.06.2024 Date of Pronouncement 26.07.2024 O R D E R Per Omkareshwar Chidara (AM) :- In the above captioned assessee’s appe…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3606/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4 (4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3605/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

DCIT CC 4(4), Mumbai vs. Sanman Trade Impex Limited, Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3603/MUM/2023[2016-17]Status: DisposedITAT Mumbai24 Jul 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-4(4), Mumbai

ITA 3491/MUM/2023[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 10ASection 115JSection 143(3)Section 147Section 149Section 151Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. 1410, Maker Chamber V, Nariman Point, Mumbai-400021. PAN NO. AADCS 2973 A Appellant Vs. Asst. CIT Central Circle-4(4), Air India Building, Nariman Point, Mumbai-400021. Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle-4(…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax-Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3474/MUM/2023[2015-16]Status: DisposedITAT Mumbai24 Jul 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

Sanman Trade Impex Limited, Mumbai vs. Assistant Commissioner of Income Tax- Central Circle 4(4), Mumbai

In the result, appeals of the Revenue are dismissed dismissed whereas appeals of the assessee are partly allowed appeals of the assessee are partly allowed

ITA 3470/MUM/2023[2021-22]Status: DisposedITAT Mumbai24 Jul 2024AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Dr. Kishor Dhule, CIT-DRFor Respondent: Mr. Rakesh Joshi
Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) ITA Nos. 3491, 3474, 3473, 3472 & 3471, 3470/MUM/2023 Assessment Years: 2014-15 to 2017-18 & 2020-21 to 2021-22 M/s Sanman Trade Impex Ltd. Asst. CIT Central Circle-4(4), 1410, Maker Chamber V, Air India Building, Vs. Nariman Point, Nariman Point, Mumbai-400021. Mumbai-400021. PAN NO. AADCS 2973 A Appellant Respondent ITA Nos. 3606, 3605, 3603, 3602, 3614 & 3610, 3601/MUM/2023 Assessment Years: 2014-15 to 2018-19 & 2020-21 to 2021-22 DCIT Central Circle…

Asst. Commissioner of Income Tax, Mumbai vs. Aadhaar Wholesale Trading and Distribution Ltd., Mumbai

ITA 2653/MUM/2023[2011-12]Status: DisposedITAT Mumbai05 Apr 2024AY 2011-12

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Respondent byFor Respondent: Shri. Madhur Agrawal
Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 2653/Mum/2023 (A.Y. 2011-12) ITA No. 2635/Mum/2023 (A.Y. 2012-13) ITA No. 2651/Mum/2023 (A.Y. 2013-14) ITA No. 2650/Mum/2023 (A.Y. 2014-15) ITA No. 2646/Mum/2023 (A.Y. 2017-18) ACIT-1(1)(1) 579, Aaykar Bhavan, M. K. Road, Mumbai-400020 Vs. M/s. Aadhaar Wholesale Trading and Distribution Ltd. Knowledge House, Shyam Nagar, JV Link Road, Jogeshwari-East, S.O., Mumbai-400060 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAFCA8793G Appellant .. Respondent C.O. No. 119/Mum/2023 (A…

Asst. Commissioner of Income Tax, Mumbai vs. Aadhaar Wholesale Trading and Distribution Ltd., Mumbai

ITA 2651/MUM/2023[2013-14]Status: DisposedITAT Mumbai05 Apr 2024AY 2013-14

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &
Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 2653/Mum/2023 (A.Y. 2011-12) ITA No. 2635/Mum/2023 (A.Y. 2012-13) ITA No. 2651/Mum/2023 (A.Y. 2013-14) ITA No. 2650/Mum/2023 (A.Y. 2014-15) ITA No. 2646/Mum/2023 (A.Y. 2017-18) ACIT-1(1)(1) 579, Aaykar Bhavan, M. K. Road, Mumbai-400020 Vs. M/s. Aadhaar Wholesale Trading and Distribution Ltd. Knowledge House, Shyam Nagar, JV Link Road, Jogeshwari-East, S.O., Mumbai-400060 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAFCA8793G Appellant .. Respondent C.O. No. 119/Mum/2023 (A…

Asst. Commissioner of Income Tax, Mumbai vs. Aadhaar Wholesale Trading and Distribution Ltd., Mumbai

ITA 2650/MUM/2023[2014]Status: DisposedITAT Mumbai05 Apr 2024

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &
Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 2653/Mum/2023 (A.Y. 2011-12) ITA No. 2635/Mum/2023 (A.Y. 2012-13) ITA No. 2651/Mum/2023 (A.Y. 2013-14) ITA No. 2650/Mum/2023 (A.Y. 2014-15) ITA No. 2646/Mum/2023 (A.Y. 2017-18) ACIT-1(1)(1) 579, Aaykar Bhavan, M. K. Road, Mumbai-400020 Vs. M/s. Aadhaar Wholesale Trading and Distribution Ltd. Knowledge House, Shyam Nagar, JV Link Road, Jogeshwari-East, S.O., Mumbai-400060 PAN/GIR No: AAFCA8793G Appellant .. Respondent C.O. No. 119/Mum/2023 (Arising out of ITA No. 2653/M…

Asst. Commissioner of Income Tax, Mumbai vs. Aadhaar Wholesale Trading and Distribution Ltd., Mumbai

ITA 2646/MUM/2023[2017-18]Status: DisposedITAT Mumbai05 Apr 2024AY 2017-18

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &
Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 2653/Mum/2023 (A.Y. 2011-12) ITA No. 2635/Mum/2023 (A.Y. 2012-13) ITA No. 2651/Mum/2023 (A.Y. 2013-14) ITA No. 2650/Mum/2023 (A.Y. 2014-15) ITA No. 2646/Mum/2023 (A.Y. 2017-18) ACIT-1(1)(1) 579, Aaykar Bhavan, M. K. Road, Mumbai-400020 Vs. M/s. Aadhaar Wholesale Trading and Distribution Ltd. Knowledge House, Shyam Nagar, JV Link Road, Jogeshwari-East, S.O., Mumbai-400060 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAFCA8793G Appellant .. Respondent C.O. No. 119/Mum/2023 (A…

ACIT, Mumbai vs. Aadhaar Wholesale Trading and Distribution Ltd., Mumbai

ITA 2635/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 Apr 2024AY 2012-13

Bench: Shri Amit Shukla & Shri, S Rifaur Rahman

For Appellant: Shri. Madhur AgrawalFor Respondent: Shri. Ajay Chandra &
Section 143(1)Section 143(3)Section 147Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI, S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 2653/Mum/2023 (A.Y. 2011-12) ITA No. 2635/Mum/2023 (A.Y. 2012-13) ITA No. 2651/Mum/2023 (A.Y. 2013-14) ITA No. 2650/Mum/2023 (A.Y. 2014-15) ITA No. 2646/Mum/2023 (A.Y. 2017-18) ACIT-1(1)(1) 579, Aaykar Bhavan, M. K. Road, Mumbai-400020 Vs. M/s. Aadhaar Wholesale Trading and Distribution Ltd. Knowledge House, Shyam Nagar, JV Link Road, Jogeshwari-East, S.O., Mumbai-400060 PAN/GIR No: AAFCA8793G Appellant Respondent C.O. No. 119/Mum/2023 (Arising out of ITA No. 2653/Mum/…

Chiripal Industries Limited, Ahmedabad vs. The Dy.CIT., Circle-1(1)(2), Ahmedabad

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

ITA 708/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad02 Apr 2024AY 2014-15

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 708/Ahd/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Chirpal Industries Limited, D.C.I.T, Chirpal House, Vs. Circle-1(1)(2), Shivranjani Cross Road, Ahmedabad. Satellight, Ahmedabad-380015. Pan: Aaacc8513B

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Ankit Jain, Sr.DR
Section 116JSection 143(3)Section 148Section 80Section 80I

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 708/AHD/2023 धििाधरणवरध/Asstt. Year: 2014-2015 Chirpal Industries Limited, D.C.I.T, Chirpal House, Vs. Circle-1(1)(2), Shivranjani Cross Road, Ahmedabad. Satellight, Ahmedabad-380015. PAN: AAACC8513B (Applicant) (Respondent) Assessee by : Shri Biren Shah, AR Revenue by : Shri Ankit Jain, Sr.DR सुिवाईकीतारीख/Date of Hearing : 06/03/2024 घोरणाकीतारीख/Date of Pronouncement: 02/04/2024 आदेश/O R D E R PER WASEEM AHMED,…