Asstt. CIT vs. Claridges Investments & Finances (P) Ltd. (2007) 18 SOT 390 (Mumbai), CIT v. Vipin Batra

293 ITR 389High Court2007#24275 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2012 to 2019.

Judgments citing Asstt. CIT vs. Claridges Investments & Finances (P) Ltd. (2007) 18 SOT 390 (Mumbai), CIT v. Vipin Batra

ACIT, Cir-4, Kolkata vs. M/S R. K. Commercial Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1330/KOL/2014[2007-2008]Status: DisposedITAT Kolkata04 Jun 2019AY 2007-2008

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1330/Kol/2014 ("नधा"रणवष" / Assessment Year:2007-08)

For Appellant: Shri A. K. Nayak, CIT DRFor Respondent: Shri J.P. Khaitan, Advocate & Shri Sujoy Sen, Advocate

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…upposed to succeed in their contention without proper evidence. Mukesh R. Marolia vs. Addl. CIT (2005) 6 SOT 245 (Mumbai), Asstt. CIT vs. Claridges Investments & Finances (P) Ltd. (2007) 18 SOT 390 (Mumbai), CIT vs. Vipin Batra (2007) 212 CTR(Del) 557: (2007) 293 ITR 389 (Del), CIT vs. Korlay Trading Co. Ltd. (1999) 152 CTR (Cal) and Anup Kumar Jayaswal (I.T.A. Nos. 1678&1679/Kol/2004) relied on.” M/s R.K. Commercial Ltd. Assessment Year:2007-08 12. We note that the shares of ‘Dehra Dun Tea Co. Ltd’ was acquired @ 15,611/- per share by the acquirer i.e. M/s Logical Buildwell Pvt. Ltd. (now known as M/s Loam Realt…

Kashinath Narayan Patil, Raigad vs. Income Tax Officer Ward 3, Mumbai, New Panvel

ITA 6767/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 May 2018AY 2008-09

Bench: Hon’Ble Sh. R. C. Sharma, Am & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 6767/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2008-09)

For Appellant: Shri Prakash PanditFor Respondent: Shri M. C. Omi

Section 143(2)Section 143(3)Section 147Section 148

…entries of "on- money" in the seized documents but he failed to do so. It showed that belief of the AO at the time of recording reasons for issue of notice U/s 148 did not suffer from any infirmity. In the case of VipinBatra, the Honourable Delhi High Court (293 ITR 389) upheld 11 I.T.A. No. 6767/Mum/2017 Kashinath Narayan Patil the reopening U/s 147 of the I.T. Act. In that case, the AO had received information from the office of DDIT (Investigation) Gisrgaon that investigation were conducted by that office with respect to bogus entries of longterm capital gain taken by some assessees from one bank account of…

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

ITTA/577/2011HC Telangana28 Feb 2012

…HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 577 / 2011 Commissioner of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) ----Appellant Versus M/s Prestige City Developers P. Ltd., ISF, Kamal Complex, M.I. Road, Jaipur ----Respondent _____________________________________________________ For Appellant(s) : Mr. Anuroop Singhi with Mr. Aditya Vijay For Respondent(s) : Mr. Sanjay Jhanwar with Ms. Archana _____________________________________________________ HON'BL…