CIT v. Abacus 7 Sajjan Kumar Agarwal Distribution Systems (India) (P.) Ltd.

78 Taxmann.com 321Reported decision2017#18273 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Judgments citing CIT v. Abacus 7 Sajjan Kumar Agarwal Distribution Systems (India) (P.) Ltd.

Dhanottam Vasant Lonkar, Pune vs. Income-Tax Officer, Ward 3(3), Pune

In the result, the appeal of the assessee is allowed

ITA 214/PUN/2022[2013-14]Status: DisposedITAT Pune08 Apr 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.214/Pun/2022

Section 129Section 142(1)Section 143(2)Section 143(3)Section 234ASection 54FSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.214/PUN/2022 Assessment Year : 2013-14 Dhanottam Vasant Lonkar, Flat No.301, Kamala Residency, CTS No.1050, Shivajinagar, Model Colony, Pune 411 016 Maharashtra PAN : AAJPL7246E Appellant Vs. Income Tax Officer, Ward-3(3), Pune Respondent Appellant by Shri S.N. Puranik Revenue by Shri Ramnath P. Murkunde Date of hearing 29.01.2025 Date of pronouncement 08.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed at the instance…

Glam Properties Pvt. Ltd., Mumbai vs. ITO 3 (1)(4), Mumbai

In the result, the appeal is partly allowed

ITA 2035/MUM/2019[2008-09]Status: DisposedITAT Mumbai25 May 2021AY 2008-09

Bench: Shri Shamim Yahya, Am & Ram Lal Negi, Jm Glam Properties Pvt.Ltd. Ito-3(1)(4) Room No.666B, 6Th Floor Shop No.5, Metro Plaza Colaba Causeway Vs. Aaykar Bawan, M.K.Road Mumbai-400 005 Mumbai-400 020

For Appellant: Shri Neelkanth Khandelwal, AdvocateFor Respondent: Shri T.S.Khalsa -DR

Section 143(2)Section 147Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND RAM LAL NEGI, JM Glam Properties Pvt.Ltd. ITO-3(1)(4) Room No.666B, 6th Floor Shop No.5, Metro Plaza Colaba Causeway Vs. Aaykar Bawan, M.K.Road Mumbai-400 005 Mumbai-400 020 PAN/GIR No. AACCG9349M (Appellant) : (Respondent) Appellant by : Shri Neelkanth Khandelwal, Advocate Respondent by : Shri T.S.Khalsa -DR Date of Hearing : 10/3/2021 Date of Pronouncement : 25/05/2021 O R D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-8, Mum…

Sajjan Kumar Agarwal, Mumbai vs. ITO 25(1)(1), Mumbai

In the result, the impugned order is set aside and appeal of the assessee is allowed

ITA 307/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 Jan 2020AY 2010-11

Bench: Shri Vikas Awasthy: A.Y : 2010-11

For Appellant: Shri R.C. Jain & Shri Ajay DagaFor Respondent: Shri R. Bhoopathi

Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 282Section 282(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER : A.Y : 2010-11 Sajjan Kumar Agarwal Vs. ITO-25(1)(1), Mumbai. 204/A, Corporate Center, (Respondent) Andheri Kurla Road, Andheri (E), Mumbai 400 059. PAN : ACWP9009P (Appellant) Appellant by : Shri R.C. Jain & Shri Ajay Daga Respondent by : Shri R. Bhoopathi Date of Hearing : 22/01/2020 Date of Pronouncement : 31/01/2020 O R D E R This appeal by the assessee is directed against the order of CIT(A)-53, Mumbai dated 15.10.2018 for assessment year 2010-11. 2. The assessee has challenged the reopening unde…

Abhishek Acharya, Mumbai vs. ITO Ward 16(1)(1) Erstwhile Jurisdiction of ACIT, Circle 11(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 5960/MUM/2018[2002-03]Status: DisposedITAT Mumbai31 Oct 2019AY 2002-03

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarassessment Year: 2002-03

For Appellant: Shri Jitendra Sanghavi, A.RFor Respondent: Shri R. Bhoopathi, D.R

Section 143(2)Section 143(3)

…s the non service of notice goes to the roots of the assessment and is not a curable defect at all. In defence of his arguments, the Ld. A.R. relied on a series of decisions namely; 1. 32 Taxmann.com 162 ACIT v Geno Pharmaceuticals Ltd. (Bombay High Court) 2. 78 Taxmann.com 321 CIT v Abacus Distribution Systems (India) (P.) Ltd. (Bombay High Court) 3. Harjeet Surajprakash Girotra v Union of India & Ors. Writ Petition No.51 3 of 201 9 4. Shri Prakash Ramji Gavali v ITO {Mumbai Tribunal) ITANo.1492/Mum/2012 5. 96 Taxmann.com 401 Suresh Kumar Sheetlani v ITO (Allahabad High Court) 6. Veena Devi Karnani v ITO (Delhi…

Vipul Vijay Chopda, Pune vs. Income Tax Officer

In the result, the impugned order is set aside and the appeal of assessee is allowed

ITA 2883/PUN/2016[2009-10]Status: DisposedITAT Pune09 Oct 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri K. SrinivasanFor Respondent: Shri Pankaj Garg

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

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2883/PUN/2016 यनधाारण वषा / Assessment Year : 2009-10 Vipul Vijay Chopda, C/o KTA Spindle Toolings, 246/9 Hinjewadi, Taluka-Mulshi, Hinjewadi, Pune – 411057 PAN : AAQPVC2436E .......अऩीऱाथी / Appellant बनाम / V/s. The Income Tax Officer, Ward – 2(4), Pune ……प्रत्यथी / Respondent Assessee by : Shri K. Srinivasan Revenue by : Shri Pankaj Garg सुनवाई…