C1T Vs, Chandravilas Hotel (Gujarat) 164 ITR 102 and CIT v. Modi Stone Ltd. (Delhi)

203 Taxmann 123Reported decision#5458 most cited

What is C1T Vs, Chandravilas Hotel (Gujarat) 164 ITR 102 and CIT v. Modi Stone Ltd. (Delhi) authority for?

The production of vouchers alone does not prove the genuineness of an expenditure claim; the assessee has the burden to prove payment, especially when its authenticity is questioned.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT v. Chandravilas Hotel · CIT v. Modi Stone Ltd. · 203 Taxmann 123 · proof of payment · genuineness of expenditure · burden of proof · accommodation entry · section 69C · section 68 · suspicious dealers

Issues it is cited on

peak credit theorysatisfaction noteaccommodation entrysection 69csection 133asection 153cincriminating materialsection 153section 68section 15transfersection 143

Judgments citing C1T Vs, Chandravilas Hotel (Gujarat) 164 ITR 102 and CIT v. Modi Stone Ltd. (Delhi)

ACIT Central Circle-26, New Delhi vs. Kumar Brothers Co., New Delhi

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

ITA 7900/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

ACIT Central Circle-26, New Delhi vs. Kumar Brothers Co., New Delhi

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

ITA 7899/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

ACIT Central Circle-26, New Delhi vs. Kumar Brothers Co., New Delhi

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

ITA 7898/DEL/2019[2014-15]Status: DisposedITAT Delhi20 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

ACIT Central Circle-26, New Delhi vs. Kumar Brothers Co., New Delhi

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

ITA 7897/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

ACIT Central Circle-26, New Delhi vs. Kumar Brothers Co., New Delhi

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

ITA 7896/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

Kumar Brothers Co., New Delhi vs. ACIT Central Circle-26, New Delhi

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

ITA 6897/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

Kumar Brothers Co., New Delhi vs. ACIT Central Circle-26, New Delhi

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

ITA 6896/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

Kumar Brothers Co., New Delhi vs. ACIT Central Circle-26, New Delhi

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

ITA 6895/DEL/2019[2014-15]Status: DisposedITAT Delhi20 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

Kumar Brothers Co., New Delhi vs. ACIT Central Circle-26, New Delhi

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

ITA 6894/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

Kumar Brothers Co., New Delhi vs. ACIT Central Circle-26, New Delhi

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

ITA 6893/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

Bgr Energy Systems Ltd, Chennai vs. ACIT, Central Circle 3(1), Chennai

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

ITA 25/CHNY/2018[2013-14]Status: DisposedITAT Chennai23 Jun 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri Abani Kanta Nayak, CIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी ,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 23, 24, 25 & 116/CHNY/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. BGR Energy Systems The ACIT, Ltd., v. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. PAN: AABCG 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 1510, 1511 & 1512/CHNY/2018 िनधा"रण वष"…

Bgr Energy Systems Ltd, Chennai vs. ACIT, Central Circle 3(1), Chennai

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

ITA 24/CHNY/2018[2012-13]Status: DisposedITAT Chennai23 Jun 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri Abani Kanta Nayak, CIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी ,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 23, 24, 25 & 116/CHNY/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. BGR Energy Systems The ACIT, Ltd., v. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. PAN: AABCG 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 1510, 1511 & 1512/CHNY/2018 िनधा"रण वष"…

Bgr Energy Systems Ltd, Chennai vs. ACIT, Central Circle 3(1), Chennai

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

ITA 23/CHNY/2018[2011-12]Status: DisposedITAT Chennai23 Jun 2021AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri Abani Kanta Nayak, CIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी ,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 23, 24, 25 & 116/CHNY/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. BGR Energy Systems The ACIT, Ltd., v. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. PAN: AABCG 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 1510, 1511 & 1512/CHNY/2018 िनधा"रण वष"…

ACIT Central Circle 3 (1), Chennai vs. Smt Sasikala Raghupathy L/H of Late B G Raghupathy, Chennai

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

ITA 1512/CHNY/2018[2013-14]Status: PendingITAT Chennai23 Jun 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri Abani Kanta Nayak, CIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी ,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 23, 24, 25 & 116/CHNY/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. BGR Energy Systems The ACIT, Ltd., v. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. PAN: AABCG 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 1510, 1511 & 1512/CHNY/2018 िनधा"रण वष"…

ACIT Central Circle 3 (1), Chennai vs. Smt Sasikala Raghupathy L/H of Late B G Raghupathy, Chennai

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

ITA 1511/CHNY/2018[2012-13]Status: DisposedITAT Chennai23 Jun 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri Abani Kanta Nayak, CIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी ,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 23, 24, 25 & 116/CHNY/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. BGR Energy Systems The ACIT, Ltd., v. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. PAN: AABCG 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 1510, 1511 & 1512/CHNY/2018 िनधा"रण वष"…

ACIT Central Circle 3 (1), Chennai vs. Smt Sasikala Raghupathy L/H of Late B G Raghupathy, Chennai

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

ITA 1510/CHNY/2018[2011-12]Status: DisposedITAT Chennai23 Jun 2021AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri Abani Kanta Nayak, CIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी ,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 23, 24, 25 & 116/CHNY/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. BGR Energy Systems The ACIT, Ltd., v. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. PAN: AABCG 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 1510, 1511 & 1512/CHNY/2018 िनधा"रण वष"…

Bgr Energy Systems Ltd, Chennai vs. ACIT, Central Circle 3(1), Chennai

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

ITA 116/CHNY/2018[2014-15]Status: DisposedITAT Chennai23 Jun 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri Abani Kanta Nayak, CIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी ,"या"यक सद"य एवं "ी जी मंजुनाथ, लेखा सद"य के सम" . BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 23, 24, 25 & 116/CHNY/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/s. BGR Energy Systems The ACIT, Ltd., v. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. PAN: AABCG 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.: 1510, 1511 & 1512/CHNY/2018 िनधा"रण वष"…

Bholanath R.Shukla, Mumbai vs. ACIT Circle-2, Thane

In the result, assessee’s appeals for A

ITA 4505/MUM/2018[2009-10]Status: DisposedITAT Mumbai02 May 2019AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Ramlal Negi (Jm)

Section 133ASection 143(3)Section 147Section 148Section 68

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Ramlal Negi (JM) I.T.A. No. 4505/Mum/2018 (Assessment Year 2009-10) I.T.A. No. 4506/Mum/2018 (Assessment Year 2010-11) I.T.A. No. 4507/Mum/2018 (Assessment Year 2011-12) I.T.A. No. 4508/Mum/2018 (Assessment Year 2012-13) I.T.A. No. 4509/Mum/2018 (Assessment Year 2013-14) Shri Bholanath R. Shukla ACIT, Circle-2 Vs. B-101, Jupiter Apartments Ashar IT Partk Poonam Sagar Complex Road No. 16Z Mira Road Nehru Nagar Mumbai-401 107. Wagle Industrial Estate, Thane(W) Maharashtra-400604. (Appellant) (Respondent) I.T.A. No. 573…

Alumilite Architectural P.Ltd, Mumbai vs. DCIT1(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6753/MUM/2014[2010-11]Status: DisposedITAT Mumbai28 Sept 2017AY 2010-11
For Appellant: Shri Biren Gabhawala
Section 131

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ऐ” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE S/SHRI JOGINDER SINGH (JM), AND RAJESH KUMAR,(AM) आमकय अऩीर सं./I.T.A. No.6753/Mum/2014 (ननधधायण वषा / Assessment Year :2010-11) M/s Alumilite Architectural Pvt बनाम/ Dy.Commissioner of Income Tax Ltd., 1(1), Vs. 5th floor, Dhiraj Chambers, Room No.533, Aayakar Bhavan, Hazarimal Somani Marg, M K Road, Fort, Mumbai-400001 Mumbai-400020 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./PAN No. :AABCA0567C अऩीरधथी ओय से / Appellant by: Shri Biren Gabhawala प्रत्मथी की ओय से/Respondent…

R.R.Chemicals & Industries P.Ltd, Mumbai vs. ITO 13(3)(2), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 61/MUM/2017[2009-10]Status: DisposedITAT Mumbai21 Sept 2017AY 2009-10

Bench: Shri B.R. Baskaran (Am) I.T.A. No. 61/Mum/2017 (Assessment Year 2009-10) I.T.A. No. 62/Mum/2017 (Assessment Year 20 10-11)

Section 133(6)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri B.R. Baskaran (AM) I.T.A. No. 61/Mum/2017 (Assessment Year 2009-10) I.T.A. No. 62/Mum/2017 (Assessment Year 20 10-11) M/s. R.R. Chemicals & ITO Ward 13(3)(2) Industries Pvt. Ltd. Vs. Aayakar Bhavan Unit No. 3, Shree Krishna M.K. Road Commercial Centre Mumbai-400 020. 6 Udyog Nagar, S.V. Road Goregaon West Mumbai-400 062. PAN : AABCR3019C (Appellant) (Respondent) Assessee by Shri Syam Agrawal Department by Shri Ram Tiwari Date of Hearing 21.9.2017 Date of Pronouncement 21.9.2017 O R D E R Both the appeals filed by the assessee are directed a…

C1T Vs, Chandravilas Hotel (Gujarat) 164 ITR 102 and CIT v. Modi Stone Ltd. (Delhi) (203 Taxmann 123) — Cited in 21 Judgments | BharatTax