CIT v. Aerotraders Pvt. Ltd. (2010) 322 ITR 316 (Del.) v. CIT v. Subhash Trading Company (97 Taxmann.com 88)

Income Tax Officer- 23(3)(1), Mumbai vs. Tisya Jewels, Mumbai

In the result, both the appeals of the Revenue are accordingly partly allowed

ITA 870/MUM/2025[2012-13]Status: DisposedITAT Mumbai27 Jun 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5Th Floor, Piramal Chambers, Vs. Waterfield Road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 Pan No. Aadft 8056 G Appellant Respondent Assessee By : Mr. Nishit Gandhi A/W Ms. Aadnya Bhandari Revenue By : Mr. Hemanshu Joshi, Cit-Dr

For Appellant: Mr. Nishit Gandhi a/wFor Respondent: Mr. Hemanshu Joshi, CIT-DR

Section 271(1)(c)Section 298

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5th Floor, Piramal Chambers, Vs. Waterfield road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 PAN NO. AADFT 8056 G Appellant Respondent Assessee by : Mr. Nishit Gandhi a/w Ms. Aadnya Bhandari Revenue by : Mr. Hemanshu Joshi, CIT-DR Date of Hearing : 18/06/2025 Date of pronouncement : 27/06/2025 ORDER PER OM PRAKASH KANT, AM…

Income Tax Officier- 23(3)(1), Mumbai vs. Tisya Jewels, Mumbai

In the result, both the appeals of the Revenue are accordingly partly allowed

ITA 869/MUM/2025[2007-08]Status: DisposedITAT Mumbai27 Jun 2025AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5Th Floor, Piramal Chambers, Vs. Waterfield Road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 Pan No. Aadft 8056 G Appellant Respondent Assessee By : Mr. Nishit Gandhi A/W Ms. Aadnya Bhandari Revenue By : Mr. Hemanshu Joshi, Cit-Dr

For Appellant: Mr. Nishit Gandhi a/wFor Respondent: Mr. Hemanshu Joshi, CIT-DR

Section 271(1)(c)Section 298

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) Assessment Year: 2007-08 & Assessment Year: 2012-13 Income Tax Officer- 23(3)(1), Tisya Jewels Mumbai G-2 Sagar Fortune, 184 525A, 5th Floor, Piramal Chambers, Vs. Waterfield road, Bandra West, Parel, Mumbai-400012 Mumbai- 400050 PAN NO. AADFT 8056 G Appellant Respondent Assessee by : Mr. Nishit Gandhi a/w Ms. Aadnya Bhandari Revenue by : Mr. Hemanshu Joshi, CIT-DR Date of Hearing : 18/06/2025 Date of pronouncement : 27/06/2025 ORDER PER OM PRAKASH KANT, AM…

Asian Granito India Ltd., Ahmedabad vs. Dy./Jt.CIT., (OSD), Circle-1(1)(1), Ahmedabad

Appeal is allowed

ITA 620/AHD/2023[2008-09]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2008-09

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 619 & 620/Ahd/2023 Asst. Years. 2007-08 & 2008-09 Asian Granito India Ltd. The Dy./Joint 202, Dev Arc. Comm. Of Income Opp. Iskon Temple, Vs Tax, (OSD), Bodakdev, Circle-1(1)(1), Ahmedabad-380006 Ahmedabad PAN: AAFCA2340H (Appellant) (Respondent) Assessee Represented: Shri Aseem L Thakkar, A.R. Revenue Represented : Ms. Neeju Gupta, Sr.D.R. Date of hearing : 24-07-2024 Date of pronouncement : 09-10-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDIC…

Asian Granito India Ltd., Ahmedabad vs. Dy./Jt.CIT., (OSD), Circle-1(1)(1), Ahmedabad

Appeal is allowed

ITA 619/AHD/2023[2007-08]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2007-08

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 619 & 620/Ahd/2023 Asst. Years. 2007-08 & 2008-09 Asian Granito India Ltd. The Dy./Joint 202, Dev Arc. Comm. Of Income Opp. Iskon Temple, Vs Tax, (OSD), Bodakdev, Circle-1(1)(1), Ahmedabad-380006 Ahmedabad PAN: AAFCA2340H (Appellant) (Respondent) Assessee Represented: Shri Aseem L Thakkar, A.R. Revenue Represented : Ms. Neeju Gupta, Sr.D.R. Date of hearing : 24-07-2024 Date of pronouncement : 09-10-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDIC…

Yogendraraj U. Singhvi, Mumbai vs. Income Tax Officer, Ward-2(3)(8), Surat

In the result, appeal of the assessee is allowed

ITA 459/SRT/2023[2007-08]Status: HeardITAT Surat19 Oct 2023AY 2007-08

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.459/Srt/2023 (Ay 2007-08) (Hearing In Hybrid Mode) Yogendra Raj U Singhvi, Income Tax Officer-2(3)(8) Cts, 95/4/B-3-4/590, Aaykar Bhavan, Majura Gate, Vs Village Dindoshi, Surat-395001 Oberoi Garden City, Flat No. 3902, Floor C-Wing, Meter Exquisite, Mumbai. Pan : Anjps 9745 G अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.459/SRT/2023 (AY 2007-08) (Hearing in hybrid mode) Yogendra Raj U Singhvi, Income Tax Officer-2(3)(8) CTS, 95/4/B-3-4/590, Aaykar Bhavan, Majura Gate, Vs Village Dindoshi, Surat-395001 Oberoi Garden City, Flat No. 3902, Floor C-Wing, Meter Exquisite, Mumbai. PAN : ANJPS 9745 G अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Prakash Jhunjhunwala CA & Pawan Jagatia, CA राज" की ओर से /Revenue by Shri V…

Shri Mukeshbhai Kishorbhai Lakhani, Surat vs. Income Tax Officer, Ward - 3(3)(3), Surat

In the result, grounds raised by the assessee are allowed

ITA 413/SRT/2023[2010-11]Status: HeardITAT Surat15 Sept 2023AY 2010-11

Bench: Shri Pawan Singh(Physical Hearing) Mukeshbhai Kishorbhai Lakhani, I.T.O., 89, Aashirwad Row House, Near Ward-3(3)(3), Vs. Sarthana Jakat Naka, Surat. Varachha Road, Surat-395006 (Gujarat) Pan No. Abppl 9388 Q Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 148Section 254(1)Section 271(1)(c)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Mukeshbhai Kishorbhai Lakhani, I.T.O., 89, Aashirwad Row House, Near Ward-3(3)(3), Vs. Sarthana Jakat Naka, Surat. Varachha Road, Surat-395006 (Gujarat) PAN No. ABPPL 9388 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri P.M. Jaggasheth, C.A. Department represented by Shri Vinod Kumar, Sr. DR Date of Institution of Appeal 13/06/2023 Date of hearing 15/09/2023 Date of pronouncement 15/09/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER:…

Shri Nilesh Rameshchandra Shah, Ahmedabad vs. The DCIT, Circle-6(1), Ahmedabad

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

ITA 180/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad05 Oct 2021AY 2009-10

Bench: Shri Amarjit Singh & Ms. Madhumita Royshri Nilesh Rameshchandra Shah Vs. Dcit Prop: Shagun Art, 8, Ram Shyam Circle-6(1), Apartment, Nr. L. G. Hospital, Ahmedabad Maninagar, Ahmedabad-380008 [Pan No. Afqps3070R] (Appellant) .. (Respondent) Appellant By : Shri Karan Shah, Ar Respondent By: Shri Purushottam Kumar, Sr. Dr 04/10/2021 Date Of Hearing: Date Of Pronouncement: 05/10/2021 O R D E R

For Appellant: Shri Karan Shah, ARFor Respondent: Shri Purushottam Kumar, Sr. DR

Section 148Section 234ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD (CONDUCTING THROUGH VIRTUAL COURT) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER Shri Nilesh Rameshchandra Shah Vs. DCIT Prop: Shagun Art, 8, Ram Shyam Circle-6(1), Apartment, Nr. L. G. Hospital, Ahmedabad Maninagar, Ahmedabad-380008 [PAN No. AFQPS3070R] (Appellant) .. (Respondent) Appellant by : Shri Karan Shah, AR Respondent by: Shri Purushottam Kumar, Sr. DR 04/10/2021 Date of Hearing: Date of Pronouncement: 05/10/2021 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed again…

CIT v. Aerotraders Pvt. Ltd. (2010) 322 ITR 316 (Del.) v. CIT v. Subhash Trading Company

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Judgments citing CIT v. Aerotraders Pvt. Ltd. (2010) 322 ITR 316 (Del.) v. CIT v. Subhash Trading Company

Income Tax Officer- 23(3)(1), Mumbai vs. Tisya Jewels, Mumbai

Income Tax Officier- 23(3)(1), Mumbai vs. Tisya Jewels, Mumbai

Asian Granito India Ltd., Ahmedabad vs. Dy./Jt.CIT., (OSD), Circle-1(1)(1), Ahmedabad

Asian Granito India Ltd., Ahmedabad vs. Dy./Jt.CIT., (OSD), Circle-1(1)(1), Ahmedabad

Yogendraraj U. Singhvi, Mumbai vs. Income Tax Officer, Ward-2(3)(8), Surat

Shri Mukeshbhai Kishorbhai Lakhani, Surat vs. Income Tax Officer, Ward - 3(3)(3), Surat

Shri Nilesh Rameshchandra Shah, Ahmedabad vs. The DCIT, Circle-6(1), Ahmedabad