CIT, Delhi-II v. Jain Exports (P) Ltd.

217 Taxmann.com 54High Court2013#19905 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

remission or cessation of liabilitysection 41(1)section 41scrutiny assessmentsection 68previous yeartransferpersoncompanysection 143(3)total incomebusiness

Judgments citing CIT, Delhi-II v. Jain Exports (P) Ltd.

Income Tax Officer, Ward-1(2), Bhilai vs. Mesers Metex Engineers, Bhilai

In the result Ground No 8 of the revenue is dismissed

ITA 247/RPR/2019[2015-16]Status: DisposedITAT Raipur14 Jun 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri V.K.Singh, CIT-DR
Section 68

…आयकर अपील"य अ"धकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "या"यक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.238/RPR/2019 (Assessment Year: 2015-2016) M/s Metex Engineers, Vs ITO, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg PAN No. :AAWFM 8852 G AND आयकर अपील सं./ITA No.247/RPR/2019 (Assessment Year: 2015-2016) ITO, Ward-1(2), Bhilai Vs M/s Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg PAN No. :AAWFM 8852 G (…

Mesers Metex Engineers, Bhilai vs. Income Tax Officer, Ward-1(2), Bhilai

In the result Ground No 8 of the revenue is dismissed

ITA 238/RPR/2019[2015-16]Status: DisposedITAT Raipur14 Jun 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri V.K.Singh, CIT-DR
Section 68

…आयकर अपील"य अ"धकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "या"यक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.238/RPR/2019 (Assessment Year: 2015-2016) M/s Metex Engineers, Vs ITO, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg PAN No. :AAWFM 8852 G AND आयकर अपील सं./ITA No.247/RPR/2019 (Assessment Year: 2015-2016) ITO, Ward-1(2), Bhilai Vs M/s Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg PAN No. :AAWFM 8852 G (…

A.C.Strips Private Limited, Raipur vs. Assistant Commissioner of Income Tax, Circle-2(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 53/RPR/2020[2013-14]Status: DisposedITAT Raipur06 Jan 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 53/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 A.C Strips Pvt. Ltd. 20, New Cloth Market, Pandri, Raipur (C.G.) Pan : Aacca0568N .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1) Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 143(2)Section 143(3)Section 41(1)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 53/RPR/2020 "नधा"रण वष" / Assessment Year : 2013-14 A.C Strips Pvt. Ltd. 20, New Cloth Market, Pandri, Raipur (C.G.) PAN : AACCA0568N .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-3(1) Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Choudhary N.C. Roy, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 02.01.2023 घोषणा क" तार"ख / Date of Pronounce…

Deputy Commissioner of Income Tax Central Circle-4(2), Central Range-4, Mumbai vs. M/S.Sri Radhkrishna Shipping Limited, Mumbai

The appeal of the revenue is dismissed

ITA 691/MUM/2018[2013-14]Status: DisposedITAT Mumbai07 Aug 2019AY 2013-14

Bench: Shri Ravish Sood & Shri N.K. Pradhandeputy Commissioner Of Income M/S Sri Radhakrishna Tax, Central Circle-4(2), Shipping Ltd., R. No.1918, 19Th Floor, 40-Goa Street, Off Shahid Bhagat Vs. Air India Building, Singh Road, Ballard Estate, Fort, Nariman Point, Mumbai – 400 001 Mumbai-400 021 Pan – Aabcs5273M (Appellant) (Respondent)

For Appellant: Shri Rajesh Ojha, D.RFor Respondent: Shri Mihir Prakash Shah, A.R
Section 143(1)Section 143(2)Section 143(3)Section 37Section 41(1)

…P a g e | 1 ITA No. 691/Mum/2018 AY. 2013-14 Deputy Commissioner of Income Tax, Central Circle-4(2) Vs. M/s Sri Radhakrishna IN THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri N.K. Pradhan, Accountant Member Deputy Commissioner of Income M/s Sri Radhakrishna Tax, Central Circle-4(2), Shipping Ltd., R. No.1918, 19th Floor, 40-Goa Street, Off Shahid Bhagat Vs. Air India Building, Singh Road, Ballard Estate, Fort, Nariman Point, Mumbai – 400 001 Mumbai-400 021 PAN – AABCS5273M (Appellant) (Respondent) Appellant by: Shri Rajesh Ojha, D.R Respondent by: Shri Mih…

CIT, Delhi-II v. Jain Exports (P) Ltd. (217 Taxmann.com 54) — Cited in 4 Judgments | BharatTax