What is (Central)-1 v. NRA Iron & Steel (P) Ltd. authority for?

When assessing cash credits, share capital, or loans, the assessee bears the onus to prove the identity, creditworthiness, and genuineness of transactions. This burden is not discharged merely by documentary evidence if field inquiries reveal accommodation entries or dealings with paper/shell companies.

How many judgments cite (Central)-1 v. NRA Iron & Steel (P) Ltd.?

696 judgments on BharatTax cite (Central)-1 v. NRA Iron & Steel (P) Ltd. (103 Taxmann.com 48), spanning 2011 to 2026.

Which sections of the Income Tax Act does (Central)-1 v. NRA Iron & Steel (P) Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 147, Section 10(38), Section 148, Section 69C.

(Central)-1 v. NRA Iron & Steel (P) Ltd. (103 Taxmann.com 48)

JCIT, Meerut vs. M/S. Prasandi Builders Pvt. Ltd., Meerut

The appeal of the Revenue is partly allowed for statistical purpose

ITA 4647/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Sept 2021AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 142(1)Section 143(2)Section 50CSection 68

…lied upon by the Ld. DR are distinguishable and are not applicable to the facts of the case specially when the Tribunal had already accepted the genuineness of the transactions. The Ld. AR submitted that the citation in NRA Iron and Steels Private Ltd. (2019) 412 ITR 161 (SC) as relied upon by the Department would be of no help to it in the facts and circumstances of the case. The reason being that in the said decision, the High Court decisions in favour of the assessee on share capital have all been unreservedly endorsed. Of special importance is the fact 8 that the order of the Apex Court clearly spells its de…

Indravadan Hanjarimal Jain, Mumbai vs. Asst CIT 31(2), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 278/MUM/2020[2008-09]Status: DisposedITAT Mumbai08 Sept 2021AY 2008-09

Bench: Shri Rajesh Kumar & Shri Ravish Sood

For Appellant: Shri Jain Dixit, A.RFor Respondent: Ms. Shreekala Pardesh, D.R

Section 143(3)Section 147Section 148Section 148(2)Section 234BSection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA Nos.278, 279, 280, 281 & 282/M/2020 Assessment Years: 2008-09, 2009-10, 2010-11, 2011-12 & 2012-13 M/s. Indravadan ACIT 31(2), Hanjarimal Jain, Kautilya Bhavan, 701, Near Patel Petrol Bandra Kurla Complex, Pump, Vs. Mumbai – 400 051 Anmol Presitge, Goregaon, Mumbai – 400 104 PAN: AAAPJ9737B (Appellant) (Respondent) Present for: Assessee by : Shri Jain Dixit, A.R. Revenue by : Ms. Shreekala Pardesh, D.R. Date of Hearing : 27.07.2021 Date of Pronouncement : 08.09.20…

Spectrum Venture Pvt Ltd., Mumbai vs. Pr CIT 4, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1077/MUM/2020[2010-11]Status: DisposedITAT Mumbai01 Sept 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2010-11

For Appellant: Shri Rajnish K. Vohra, A.RFor Respondent: Shri Rajeek Sahu, D.R

Section 143(3)Section 148Section 263

…not from the order of re-assessment as held by the Apex Court in the case of CIT Vs. Alagendran Finance Ltd. [(2007)] 162 Taxman 465 (SC)]. 6. The ld. Pr. CIT did not appreciate that the facts in the case of Pr. CIT, Central -1 Vs. NRA Iron & Steel Pvt. Ltd. [103 Taxmann.com 48(SC)] relied upon by him are distinguishable with the facts of the appellant.” 4. We would like to adjudicate the ground no.5 which challenges the jurisdiction of the ld PCIT to pass order u/s 263 of the Act on the ground that the 263 proceedings are hopelessly barred by limitation. 5. The ld. AR vehemently submitted that the revisionary…

Daga Infocom Pvt. Ltd., Mumbai vs. Cdit-CC-3(4), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 7507/MUM/2018[2009-10]Status: DisposedITAT Mumbai01 Sept 2021AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No. 7507/Mum/2018 (धििाारण वर्ा / Assessment Year: 2009-10) M/S Daga Infocom Pvt. Ltd. Dcit Cc – 3(4) बिाम/ 1915, 19Th Floor, Air India Building, 106, Sagar Shopping Centre J. P. Road, Andheri West, Nariman Point, Vs. Mumbai-400 058 Mumbai-400 021 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aabcd-9604-P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vishnu Agarwal, Ld. Ar Revenue By : Shri Bharat Andhle, Ld. Sr. Dr ुनवाई की तारीख/ : 12/08/2021 Date Of Hearing घोषणा की तारीख / : 01/09/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Confirmation Of Certain Addition U/S 68 For Rs.67 Lacs In Ay 2009-10, The Assessee Is In Further Appeal Before Us. The Assessment Was Framed By Ld. Assessing Officer U/S 143(3) R.W.S. On 147 On 30/06/2016 Wherein Impugned Order Was Passed By Learned Commissioner Of Income-Tax (Appeals)-51, Mumbai [Cit(A)] On 26/10/2018. The Assessee Being Resident Corporate Assessee Is Stated

For Appellant: Shri Vishnu Agarwal, Ld. ARFor Respondent: Shri Bharat Andhle, Ld. Sr. DR

Section 133ASection 143(1)Section 143(3)Section 148Section 68

…1 M/s Daga Infocom Private Limited Assessment Year: 2009-10 आयकर अपीलीय अधिकरण “डी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No. 7507/Mum/2018 (धििाारण वर्ा / Assessment Year: 2009-10) M/s Daga Infocom Pvt. Ltd. DCIT CC – 3(4) बिाम/ 1915, 19th Floor, Air India Building, 106, Sagar Shopping Centre J. P. Road, Andheri West, Nariman Point, Vs. Mumbai…

Asst CIT CC 1 (3), Mumbai vs. M/S Key Tech, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 7456/MUM/2019[2008-09]Status: DisposedITAT Mumbai31 Aug 2021AY 2008-09

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09

Section 115Section 132(4)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Assessment Year: 2008-09 ITA Nos.7457, 7458 & 7459/M/2019 Assessment Years: 2012-13, 2013-14 & 2014-15 ITA Nos.7466, 7467 & 7468/M/2019 Assessment Years: 2009-10, 2010-11 & 2011-12 ACIT, M/s. Key Tech, Central Circle-1(3), G/B, Shiv Chayya CHS 905, 9th Floor, Ltd., Vs. Pratishtha Bhavan, Sir M.V. Road, Old CGO Bldg. (Annexe) Andheri(E), M.K. Road, Mumbai – 400 069 Mumbai - 400020 PAN: AAIFK9271B (Appellant) (Respondent) ITA Nos.7475 & 7476/M/2019 Assessment Years: 2…

ITO 6 (1)(2), Mumbai vs. M/S Aniata Dyes & Intermediates Pvt Ltd, Mumbai

ITA 6976/MUM/2019[2008-09]Status: DisposedITAT Mumbai30 Aug 2021AY 2008-09

Section 133(6)Section 142(1)Section 148Section 68

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 6976/Mum/2019 (Assessment Year 2008-09) Vs. M/s. Anita Dyes & ITO-6(1)(2) Room No. 508 Intermediates Pvt. Ltd. Aayakar Bhavan A-404, Bhavani Complex 5th Floor B.S. Road, Dadar-West M.K. Road Mumbai-400 028. Mumbai-400 020. PAN : AAACA4506A (Appellant) (Respondent) Assessee by Dr. P. Daniel Department by Shri Brijendra Kumar Date of Hearing 08.07.2021 Date of Pronouncement 30.08.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against the order of learned CIT(A) da…

Reena Devi Ranka, Chennai vs. ITO Non Corporate Ward-6(1), Chennai

In the result, all the above appeals, filed by the respective assessee, are dismissed

ITA 39/CHNY/2020[2012-13]Status: DisposedITAT Chennai01 Jul 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No: 2905/Chny/2019 "नधा"रण वष"/Assessment Year : 2011-12 Shri. Sandeep Kumar, Vs. Income Tax Officer, No. 109, Rainbow Plaza, Non Corporate Ward -6(3), Audiappa Naicken Street, Room No. 420, Bsnl Building, 4Th Floor, Sowcarpet, Chennai – 600 079. No. 16, Greams Road, Thousand Lights, Chennai. [Pan: Bfnps 5811Q] आयकर अपील सं/.I.T.A. No: 2906/Chny/2019 "नधा"रण वष"/Assessment Year : 2012-13 Smt. Vadamibai Jugarjji, Vs. Income Tax Officer, No. 41, Narayana Mudali Street, Non Corporate Ward -6(4), Sowcarpet, Room No. 421, Bsnl Building, 4Th Floor, Chennai – 600 079. No. 16, Greams Road, [Pan: Aafpj 8558D] Thousand Lights, Chennai. आयकर अपील सं/.I.T.A. No: 2907/Chny/2019 "नधा"रण वष"/Assessment Year : 2012-13 Shri. D. Uttamchand, Vs. Income Tax Officer, No. 47, Narayana Mudali Street, Non Corporate Ward -6(3), Sowcarpet, Room No. 420, Bsnl Building, 4Th Floor, Chennai – 600 079. No. 16, Greams Road, [Pan: Aaapu 0375Q] Thousand Lights, Chennai.

For Appellant: NoneFor Respondent: Shri. G. Johnson, Addl. CIT

Section 10(38)Section 68

…आयकर अपील"य अ"धकरण ,’ बी ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद"य एवं, "ी एस जयरामन, लेखा सद"य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No: 2905/Chny/2019 "नधा"रण वष"/Assessment Year : 2011-12 Shri. Sandeep Kumar, Vs. Income Tax Officer, No. 109, Rainbow Plaza, Non Corporate Ward -6(3), Audiappa Naicken Street, Room No. 420, BSNL Building, 4th Floor, Sowcarpet, Chennai – 600 079. No. 16, Greams Road, Thousand Lights, Chennai. [PAN: BFNPS 5811Q] आयकर अपील सं/.I.T.A. No: 2906/C…

Shri D. Uttamchand, Chennai vs. ITO, Ncw-6(3), Chennai

In the result, all the above appeals, filed by the respective assessee, are dismissed

ITA 2907/CHNY/2019[2012-13]Status: DisposedITAT Chennai01 Jul 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No: 2905/Chny/2019 "नधा"रण वष"/Assessment Year : 2011-12 Shri. Sandeep Kumar, Vs. Income Tax Officer, No. 109, Rainbow Plaza, Non Corporate Ward -6(3), Audiappa Naicken Street, Room No. 420, Bsnl Building, 4Th Floor, Sowcarpet, Chennai – 600 079. No. 16, Greams Road, Thousand Lights, Chennai. [Pan: Bfnps 5811Q] आयकर अपील सं/.I.T.A. No: 2906/Chny/2019 "नधा"रण वष"/Assessment Year : 2012-13 Smt. Vadamibai Jugarjji, Vs. Income Tax Officer, No. 41, Narayana Mudali Street, Non Corporate Ward -6(4), Sowcarpet, Room No. 421, Bsnl Building, 4Th Floor, Chennai – 600 079. No. 16, Greams Road, [Pan: Aafpj 8558D] Thousand Lights, Chennai. आयकर अपील सं/.I.T.A. No: 2907/Chny/2019 "नधा"रण वष"/Assessment Year : 2012-13 Shri. D. Uttamchand, Vs. Income Tax Officer, No. 47, Narayana Mudali Street, Non Corporate Ward -6(3), Sowcarpet, Room No. 420, Bsnl Building, 4Th Floor, Chennai – 600 079. No. 16, Greams Road, [Pan: Aaapu 0375Q] Thousand Lights, Chennai.

For Appellant: NoneFor Respondent: Shri. G. Johnson, Addl. CIT

Section 10(38)Section 68

…आयकर अपील"य अ"धकरण ,’ बी ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद"य एवं, "ी एस जयरामन, लेखा सद"य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No: 2905/Chny/2019 "नधा"रण वष"/Assessment Year : 2011-12 Shri. Sandeep Kumar, Vs. Income Tax Officer, No. 109, Rainbow Plaza, Non Corporate Ward -6(3), Audiappa Naicken Street, Room No. 420, BSNL Building, 4th Floor, Sowcarpet, Chennai – 600 079. No. 16, Greams Road, Thousand Lights, Chennai. [PAN: BFNPS 5811Q] आयकर अपील सं/.I.T.A. No: 2906/C…

Smt. Vadambibai Jugrajji, Chennai vs. ITO, Ncw-6(4), Chennai

In the result, all the above appeals, filed by the respective assessee, are dismissed

ITA 2906/CHNY/2019[2012-13]Status: DisposedITAT Chennai01 Jul 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No: 2905/Chny/2019 "नधा"रण वष"/Assessment Year : 2011-12 Shri. Sandeep Kumar, Vs. Income Tax Officer, No. 109, Rainbow Plaza, Non Corporate Ward -6(3), Audiappa Naicken Street, Room No. 420, Bsnl Building, 4Th Floor, Sowcarpet, Chennai – 600 079. No. 16, Greams Road, Thousand Lights, Chennai. [Pan: Bfnps 5811Q] आयकर अपील सं/.I.T.A. No: 2906/Chny/2019 "नधा"रण वष"/Assessment Year : 2012-13 Smt. Vadamibai Jugarjji, Vs. Income Tax Officer, No. 41, Narayana Mudali Street, Non Corporate Ward -6(4), Sowcarpet, Room No. 421, Bsnl Building, 4Th Floor, Chennai – 600 079. No. 16, Greams Road, [Pan: Aafpj 8558D] Thousand Lights, Chennai. आयकर अपील सं/.I.T.A. No: 2907/Chny/2019 "नधा"रण वष"/Assessment Year : 2012-13 Shri. D. Uttamchand, Vs. Income Tax Officer, No. 47, Narayana Mudali Street, Non Corporate Ward -6(3), Sowcarpet, Room No. 420, Bsnl Building, 4Th Floor, Chennai – 600 079. No. 16, Greams Road, [Pan: Aaapu 0375Q] Thousand Lights, Chennai.

For Appellant: NoneFor Respondent: Shri. G. Johnson, Addl. CIT

Section 10(38)Section 68

…आयकर अपील"य अ"धकरण ,’ बी ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद"य एवं, "ी एस जयरामन, लेखा सद"य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No: 2905/Chny/2019 "नधा"रण वष"/Assessment Year : 2011-12 Shri. Sandeep Kumar, Vs. Income Tax Officer, No. 109, Rainbow Plaza, Non Corporate Ward -6(3), Audiappa Naicken Street, Room No. 420, BSNL Building, 4th Floor, Sowcarpet, Chennai – 600 079. No. 16, Greams Road, Thousand Lights, Chennai. [PAN: BFNPS 5811Q] आयकर अपील सं/.I.T.A. No: 2906/C…

Shri Sandeep Kumar, Chennai vs. ITO, Ncw-6(3), Chennai

In the result, all the above appeals, filed by the respective assessee, are dismissed

ITA 2905/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2021AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं/.I.T.A. No: 2905/Chny/2019 "नधा"रण वष"/Assessment Year : 2011-12 Shri. Sandeep Kumar, Vs. Income Tax Officer, No. 109, Rainbow Plaza, Non Corporate Ward -6(3), Audiappa Naicken Street, Room No. 420, Bsnl Building, 4Th Floor, Sowcarpet, Chennai – 600 079. No. 16, Greams Road, Thousand Lights, Chennai. [Pan: Bfnps 5811Q] आयकर अपील सं/.I.T.A. No: 2906/Chny/2019 "नधा"रण वष"/Assessment Year : 2012-13 Smt. Vadamibai Jugarjji, Vs. Income Tax Officer, No. 41, Narayana Mudali Street, Non Corporate Ward -6(4), Sowcarpet, Room No. 421, Bsnl Building, 4Th Floor, Chennai – 600 079. No. 16, Greams Road, [Pan: Aafpj 8558D] Thousand Lights, Chennai. आयकर अपील सं/.I.T.A. No: 2907/Chny/2019 "नधा"रण वष"/Assessment Year : 2012-13 Shri. D. Uttamchand, Vs. Income Tax Officer, No. 47, Narayana Mudali Street, Non Corporate Ward -6(3), Sowcarpet, Room No. 420, Bsnl Building, 4Th Floor, Chennai – 600 079. No. 16, Greams Road, [Pan: Aaapu 0375Q] Thousand Lights, Chennai.

For Appellant: NoneFor Respondent: Shri. G. Johnson, Addl. CIT

Section 10(38)Section 68

…आयकर अपील"य अ"धकरण ,’ बी ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी धु"वु" आर. एल रे"डी, "या"यक सद"य एवं, "ी एस जयरामन, लेखा सद"य समक् BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No: 2905/Chny/2019 "नधा"रण वष"/Assessment Year : 2011-12 Shri. Sandeep Kumar, Vs. Income Tax Officer, No. 109, Rainbow Plaza, Non Corporate Ward -6(3), Audiappa Naicken Street, Room No. 420, BSNL Building, 4th Floor, Sowcarpet, Chennai – 600 079. No. 16, Greams Road, Thousand Lights, Chennai. [PAN: BFNPS 5811Q] आयकर अपील सं/.I.T.A. No: 2906/C…

ACIT, CC- 15, New Delhi vs. M/S. Brahmaputra Realtors (P) Ltd., New Delhi

In the result, the appeal filed by the Revenue is

ITA 3911/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Jun 2021AY 2012-13

Bench: Shri R.K. Panda & Shri K.N. Chary[Assessment Year: 2012-13]

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER [Assessment Year: 2012-13] ACIT, M/s Brahmaputra Realtors Central Circle-15, Pvt. Ltd. Room No.353, Brahmaputra Houe, A-7, E-2, ARA Centre Mahipalpur, Jhandewalan Extension, Delhi-110037 New Delhi-110055 PAN-AACCB5617P Assessee Revenue Assessee by Sh. Satpal Gulati, CIT-DR Revenue by Sh. Gautam Jain, Advocate, Sh. Lalit Mohan, CA Date of Hearing 08.06.2021 Date of Pronouncement 30.06.2021 ORDER PER R.K. PANDA, AM, This appeal filed by…

Asst CIT 9(2)(1), Mumbai vs. Brima Sagar Maharashtra Distilleries Ltd, Mumbai

The appeal stands dismissed

ITA 756/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Jun 2021AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Ravish Sood, Jm

For Appellant: Shri S.C.Tiwari – Ld. ARFor Respondent: Shri Sushil Kumar Mishra (Ld. CIT-DR)/

Section 133(6)Section 143(3)Section 68

…1 ITA Nos.756 & 4763/Mum/2016 Brima Sagar Maharashtra Distilleries Ltd. Assessment Years: 2011-12 & 2012-13 आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी रवीशसूद, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI RAVISH SOOD, JM आयकरअपील सं./ I.T.A. No.756/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) & आयकरअपील सं./ I.T.A. No.4763/Mum/2016 (िनधा"रण वष" / Assessment Year: 2012-13) ACIT-9(2)(1) M/s Brima Sagar Maharashtra 665A, 6th Floor Distilleries Ltd. बनाम/ 7th Floor, Vaman T…

Asst CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

In the result, appeals of the revenue are dismissed

ITA 8043/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Jun 2021AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen

Section 143(3)Section 147Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 8034, 8035 & 8043/MUM/2019 (A.Y: 2011-12, 2012-13 & 2013-14) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Associates 905, 9th Floor B-101, Ramji House Pratistha Bhavan 1st Floor, Kalbadevi Road Old. C.G.O. Building (Annexe) 30, Jambul Wadi Aayakar Bhavan, M.K. Road Mumbai – 400002 Mumbai - 400020 PAN: AAHFN7114P (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 20.05.2021…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

In the result, appeals of the revenue are dismissed

ITA 8035/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Jun 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen

Section 143(3)Section 147Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 8034, 8035 & 8043/MUM/2019 (A.Y: 2011-12, 2012-13 & 2013-14) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Associates 905, 9th Floor B-101, Ramji House Pratistha Bhavan 1st Floor, Kalbadevi Road Old. C.G.O. Building (Annexe) 30, Jambul Wadi Aayakar Bhavan, M.K. Road Mumbai – 400002 Mumbai - 400020 PAN: AAHFN7114P (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 20.05.2021…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

In the result, appeals of the revenue are dismissed

ITA 8034/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Jun 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen

Section 143(3)Section 147Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 8034, 8035 & 8043/MUM/2019 (A.Y: 2011-12, 2012-13 & 2013-14) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Associates 905, 9th Floor B-101, Ramji House Pratistha Bhavan 1st Floor, Kalbadevi Road Old. C.G.O. Building (Annexe) 30, Jambul Wadi Aayakar Bhavan, M.K. Road Mumbai – 400002 Mumbai - 400020 PAN: AAHFN7114P (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 20.05.2021…

Asst CIT CC 1 (3), Mumbai vs. M/S M/S Neminath Homes P Ltd., Mumbai

In the result, appeals of the revenue are dismissed

ITA 8028/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Jun 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri Prakash JunjunwalaFor Respondent: Shri Tharian Oommen

Section 143(3)Section 147Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 8028, 8061 & 8062/MUM/2019 (A.Y: 2011-12, 2013-14 & 2014-15) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Homes Pvt. Ltd., 905, 9th Floor 115, 4th Floor Pratistha Bhavan Development Bank Building Old. C.G.O. Building (Annexe) Crawford Market Aayakar Bhavan, M.K. Road Mumbai – 400001 Mumbai - 400020 PAN: AABCO2184R (Appellant) (Respondent) Assessee by : Shri Prakash Junjunwala Department by : Shri Tharian Oommen Date of Hearing : 20…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Enterprises, Mumbai

In the result, appeals of the revenue are dismissed

ITA 7989/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Jun 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen

Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7988 & 7989/MUM/2019 (A.Y: 2011-12 & 2012-13) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Enterprises 905, 9th Floor 1st Floor, Room No. 11/12 Pratistha Bhavan Kanchwala Building Old. C.G.O. Building (Annexe) V.P. Road, 1st Pasiwada Lane Aayakar Bhavan, M.K. Road Mumbai - 400004 Mumbai - 400020 PAN: AAHFN7405R (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 19.05.2021 D…

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Enterprises, Mumbai

In the result, appeals of the revenue are dismissed

ITA 7988/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Jun 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Ms. Hema SharmaFor Respondent: Shri Tharian Oommen

Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “B” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7988 & 7989/MUM/2019 (A.Y: 2011-12 & 2012-13) Asst. CIT – Central Circle - 1(3) v. M/s. Neminath Enterprises 905, 9th Floor 1st Floor, Room No. 11/12 Pratistha Bhavan Kanchwala Building Old. C.G.O. Building (Annexe) V.P. Road, 1st Pasiwada Lane Aayakar Bhavan, M.K. Road Mumbai - 400004 Mumbai - 400020 PAN: AAHFN7405R (Appellant) (Respondent) Assessee by : Ms. Hema Sharma Department by : Shri Tharian Oommen Date of Hearing : 19.05.2021 D…

Joint CIT (OSD) CC 7(4), Mumbai vs. M/S Shalimar Housing & Finance Ltd., Mumbai

ITA 4079/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Jun 2021AY 2013-14

Section 133(6)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 4079/Mum/2019 (Assessment Year 2013-14) Vs. M/s. Shalimar Housing & JCIT(OSD)-CC-7(4) Room No. 659 Finance Ltd. Aayakar Bhavan 505, Shalimar Morya Park M.K. Road Andheri West Mumbai-400 020. Mumbai-400 053. PAN : AAACS6732N (Appellant) (Respondent) Assessee by Shri Vijay Mehta Department by Shri Rajesh Kumar Date of Hearing 16.03.2021 Date of Pronouncement 01.06.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against the order of learned CIT(A) dated 22.3.2019 an…

Naveen Infradevelopers & Engineers Pvt Ltd, New Delhi vs. DCIT Circle-17(2), New Delhi

In the result, appeal filed by the assessee is partly allowed

ITA 275/DEL/2020[2011-12]Status: DisposedITAT Delhi31 May 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Naveen Infradevelopers & Vs. Dcit, Engineers Pvt. Ltd, Circle-17(2), Sardar Patel Marg, New Delhi Diplomatic Enclave, New Delhi Pan: Aadcn2121M (Appellant) (Respondent)

For Appellant: Shri Rakesh Joshi, AdvFor Respondent: Ms. Paramita M. Viswas, CIT DR

Section 131Section 143Section 147Section 148Section 234ASection 250(6)Section 271Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Naveen Infradevelopers & Vs. DCIT, Engineers Pvt. Ltd, Circle-17(2), Sardar Patel Marg, New Delhi Diplomatic Enclave, New Delhi PAN: AADCN2121M (Appellant) (Respondent) Assessee by : Shri Rakesh Joshi, Adv Revenue by: Ms. Paramita M. Viswas, CIT DR Date of Hearing 07/04/2021 Date of pronouncement 31/05/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee against the order (the impugned order) passed by The Co…

(Central)-1 v. NRA Iron & Steel (P) Ltd.

What is (Central)-1 v. NRA Iron & Steel (P) Ltd. authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing (Central)-1 v. NRA Iron & Steel (P) Ltd.

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Asst CIT CC 1 (3), Mumbai vs. M/S Key Tech, Mumbai

ITO 6 (1)(2), Mumbai vs. M/S Aniata Dyes & Intermediates Pvt Ltd, Mumbai

Reena Devi Ranka, Chennai vs. ITO Non Corporate Ward-6(1), Chennai

Shri D. Uttamchand, Chennai vs. ITO, Ncw-6(3), Chennai

Smt. Vadambibai Jugrajji, Chennai vs. ITO, Ncw-6(4), Chennai

Shri Sandeep Kumar, Chennai vs. ITO, Ncw-6(3), Chennai

ACIT, CC- 15, New Delhi vs. M/S. Brahmaputra Realtors (P) Ltd., New Delhi

Asst CIT 9(2)(1), Mumbai vs. Brima Sagar Maharashtra Distilleries Ltd, Mumbai

Asst CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Associates, Mumbai

Asst CIT CC 1 (3), Mumbai vs. M/S M/S Neminath Homes P Ltd., Mumbai

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Enterprises, Mumbai

Asst CIT CC 1 (3), Mumbai vs. M/S Neminath Enterprises, Mumbai

Joint CIT (OSD) CC 7(4), Mumbai vs. M/S Shalimar Housing & Finance Ltd., Mumbai

Naveen Infradevelopers & Engineers Pvt Ltd, New Delhi vs. DCIT Circle-17(2), New Delhi