Bhaijee Commodities (P.) Ltd. v. ACIT

202 ITD 757Income Tax Appellate Tribunal2023#23501 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 132 Section 143(1)Section 147 Section 148 Section 68 Section 132(4)Section 139 Section 142

Issues it is cited on

accommodation entry section 132 section 143(1)section 68 section 148 section 147 company section 14 india total income business

Judgments citing Bhaijee Commodities (P.) Ltd. v. ACIT

Shri Salasar Balaji Developers Pvt Ltd, Jaipur vs. Income Tax Officer Ward 2(2) Jaipur, Jaipur

In the result, relevant grounds mentioned above are also allowed in toto

ITA 1188/JPR/2024[2016-2017]Status: DisposedITAT Jaipur24 Jul 2025AY 2016-2017

Bench: Shri Gagan Goyal & Shri Narinder Kumarshri Salasar Balaji Developers Private Limited, A-13-14, Shyam Nagar, Benar Road, Nadi Ka Phatak, Jhotwara, Jaipur 302012 Pan No. Aaics 7960C ...... Appellant Vs.

For Appellant: Mr. P. C. Parwal, C.A., Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR

Section 132Section 148Section 250Section 68Section 69C

…see has escaped assessment. Hence, the reopening of assessment only, at the instance of Investigation Wing, Kolkata and that too on vague reasons, is not valid in the eyes of law as held in the following cases:- Bhaijee Commodities (P.) Ltd. vs. ACIT (2023) 202 ITD 757 (Delhi) Nishant Kantilal Patel vs. ITO (2022) 214 DTR 209 (Surat) Supertech Forgings (India) (P) Ltd. Vs. DCIT (2022) 214 DTR 33 (Asr.) Reynolds Shirting Ltd. vs. ACIT (2022) 285 Taxman 554 (Bom.) Smt. Sudesh Rani vs. ACIT (2023) 225 DTR 1 (Chd.) 8. Thus we are of the considered view that the reopening in the present case is not valid in the eye…

DCIT, Central Circle-28, New Delhi vs. Manish Uppal, Delhi

In the result, assessee’s appeal in ITA No

ITA 3061/DEL/2022[2013-14]Status: DisposedITAT Delhi16 May 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2013-14

Section 132(1)Section 143(1)Section 147Section 148Section 153ASection 68

…terial placed on record and the conclusion reached by the authority in respect of an issue, since they help in discerning the manner in which the conclusion is reached by the concerned authority. • Bhaijee Commodities (P) Ltd. vs ACIT (Delhi ITAT) reported in 202 ITD 757 (pages 163 to 78 of PB-IV). 26. On appraisal of the reasons recorded under section 148(2) and approval thereon under section 151 of the Act and in the light of contentions raised on behalf of the assessee, it is noticed that the case has been reopened on the last date of the limitation period for two reasons, namely, accommodation entry of Rs. 50…

Samarth Lifestyle Retailing Pvt. Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 621/JPR/2024[2011-12]Status: DisposedITAT Jaipur17 Oct 2024AY 2011-12

For Appellant: Shri P. C. Parwal, CAFor Respondent: Shri Sanjay Nargas, Addl. CIT

Section 143(1)Section 143(3)Section 147Section 148Section 68

…TR 161 71-76 7. Copy of decision of Hon'ble Madras High Court in case of CIT Vs. Pentafour Software Employees Welfare Foundation (2019) 183 DTR 385 77-86 8. Copy of decision of Hon'ble ITAT, Delhi Bench in case of Bhaijee Commodities (P.) Ltd. Vs. ACIT (2023) 202 ITD 757 87-101 9. Copy of decision of Hon'ble Bombay High Court in case of Rajshree Realtors (P) Ltd. Vs. Union of India (2023) 294 Taxman 228 102-109 10. Copy of decision of Hon'ble Supreme Court in case of CIT Vs. Lovely Exports (P) Ltd. (2008) 6 DTR 308 110 11. Copy of decision of Hon'ble Supreme Court in case of Andaman Timber Industries Vs. CCE (201…