CIT v. Aggarwal Engineering Co.

156 Taxmann 40High Court2006#9648 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115BBESection 139(1)Section 142(1)Section 132Section 133ASection 139(3)Section 143(2)Section 143(3)

Issues it is cited on

trade creditorssection 145(3)section 145concealment of incomesection 133section 133(6)salarysection 143(2)section 13section 142(1)section 144appeal before the tribunal

Judgments citing CIT v. Aggarwal Engineering Co.

RAJ KUMAR & CO,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAHR

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 641/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, Adv
Section 115Section 115BSection 144Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 641/Asr/2024 Assessment Year: 2017-18 Raj Kumar & Co., Vs. Income Tax Officer, Near Bus Stand, Vill. & P.O., Nawanshahr Mukandpur, Nawanshahr Punjab-144001 [PAN: AAUFR 1863Q] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, Adv. : Respondent by Sh. Charan Dass, Sr. D.R. Date of Hearing : 10.09.2025 Date of Pronouncement : 16.10.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the orde…

THE DCIT CENTRAL CIRCLE-1 , RAJKOT vs. SHRI SHAMJIBHAI SADHABHAI KANGAD, GANDHIDHAM-KUTCH

In the result, appeal filed by the Revenue, in IT(SS) No

ITA 321/RJT/2022[2021-22]Status: DisposedITAT Rajkot31 Jul 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

Section 153A

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.11 to 20/RJT/2022 "नधा"रण वष"/ Assessment Years:2011-12 to 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner of Kangad Income Tax, Central Circle-1, Vs. BBZ-S-60, Zanda Chowk, “Amruta Estate”, 2nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.:ADEPK 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./IT(SS)A Nos.21 to 23/RJT/2022 "नधा…

VINEET AGARWAL,KOLKATA vs. ITO, WARD 43(1),, KOLKATA

In the result, the appeal of the assessee being

ITA 1003/KOL/2023[2016-17]Status: DisposedITAT Kolkata04 Mar 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rajesh Kumar

Section 133(6)Section 143(2)Section 143(3)Section 145(3)

…ITA Nos. 1002 & 1003/KOL/2023 A.Ys. 2015-2016 & 2016-2017 Vineet Agarwal IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar,Accountant Member I.T.A. Nos. 1002 & 1003/KOL/2023 Assessment Years: 2015-2016 & 2016-2017 Vineet Agarwal,.........................................Appellant C/o. Shree Shakambari Emporium, 194, Jamunalal Bajaj Street, 1st Floor, Burrabazar, Kolkata-700007 [PAN:APTPA9425R] -Vs.- Income Tax Officer,.................................Respondent Ward-43(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by: Shri…

VINEET AGARWAL,KOLKATA vs. ITO, WARD 43(1), KOLKATA

In the result, the appeal of the assessee being

ITA 1002/KOL/2023[2015-16]Status: DisposedITAT Kolkata04 Mar 2024AY 2015-16

Bench: Shri Sanjay Garg & Shri Rajesh Kumar

Section 133(6)Section 143(2)Section 143(3)Section 145(3)

…ITA Nos. 1002 & 1003/KOL/2023 A.Ys. 2015-2016 & 2016-2017 Vineet Agarwal IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar,Accountant Member I.T.A. Nos. 1002 & 1003/KOL/2023 Assessment Years: 2015-2016 & 2016-2017 Vineet Agarwal,.........................................Appellant C/o. Shree Shakambari Emporium, 194, Jamunalal Bajaj Street, 1st Floor, Burrabazar, Kolkata-700007 [PAN:APTPA9425R] -Vs.- Income Tax Officer,.................................Respondent Ward-43(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by: Shri…

SMT. LIZY GEORGE,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 7(1), BANGALORE

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

ITA 398/BANG/2020[2005-06]Status: DisposedITAT Bangalore28 Oct 2022AY 2005-06

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri V Ravishankar, AdvocateFor Respondent: Shri Sankar Ganesh K, JCIT (DR)
Section 133ASection 142(1)Section 143(2)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2005-06 Smt. Lizy George, The Asst. Commissioner of Rep. by LR Shri Anoop Income-tax, Chemmanur, Circle-7(1), Chemmanur Jewellers, Bengaluru. Chemmanur Enclave, Vs. Marathahalli, Bengaluru. PAN – ADAPG 3712 A APPELLANT RESPONDENT Appellant by : Shri V Ravishankar, Advocate Respondent by : Shri Sankar Ganesh K, JCIT (DR) Date of Hearing : 29.09.2022 Date of Pronouncement : 26.10.2022 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This app…

SHRI VIMAL CHANDUBHAI PATEL,KARAMSAD vs. THE ITO, WARD-2, ANAND

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

ITA 1857/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad17 Jun 2022AY 2008-09

Bench: Dr. Arjun Lal Saini & T.R. Senthil Kumarassessment Year:2008-09 Vimal Chandubhai Patel, The Ito, Ward-2, Limdi Pole, Laljinikhadki, New Vs Ahmedabad. Houses, Karamsad-388325. Pan :Aktpp 9776 F (Appellant) (Responent) Assessee By : Shri Sakar Sharma, Ar Revenue By : Shri R. R. Makwana, Sr. Dr सुनवाईक"तार"ख/Date Of Hearing : 18/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 17/06/2022 आदेश/O R D E R

For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri R. R. Makwana, Sr. DR
Section 144Section 145(3)Section 40

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, AHMEDABAD ] ] BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year:2008-09 Vimal Chandubhai Patel, The ITO, Ward-2, Limdi Pole, LaljiniKhadki, New Vs Ahmedabad. Houses, Karamsad-388325. PAN :AKTPP 9776 F (Appellant) (Responent) Assessee by : Shri Sakar Sharma, AR Revenue by : Shri R. R. Makwana, Sr. DR सुनवाईक"तार"ख/Date of Hearing : 18/04/2022 घोषणाक"तार"ख/Date of Pronouncement: 17/06/2022 आदेश/O R D E R PERDr. ARJUN LAL SAINI, ACCOUNTANT MEMBER Captioned appeal filed by the Ass…

ITO, FARIDABAD vs. M/S SUPERIOR ROAD LINES, FARIDABAD

In the result, all the appeals filed by the Assessee and Revenue

ITA 3022/DEL/2011[2004-05]Status: DisposedITAT Delhi28 Sept 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 144Section 145(3)Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 2827 & 2828/Del/2011 Assessment Years: 2003-04 & 2004-05 M/S SUPERIOR ROADLINES VS. INCOME TAX OFFICER, 16/5, MATHURA ROAD, WARD 1(1), FARIDABAD-121002 FARIDABAD (PAN: AAOFS7696F) (APPELLANT) (RESPONDENT) ITA Nos. 3021 & 3022/Del/2011 Assessment Years: 2003-04 & 2004-05 ITO, WARD 1(1), VS. M/S SUPERIOR ROADLINES, FARIDABAD, B-BLOCK, 16/5, MATHURA ROAD, NEW CGO COMPLEX NH-IV, FARIDABAD FARIDABAD Assessee by : None Department by : Sh. Kaushlendra T…

ITO, FARIDABAD vs. M/S SUPERIOR ROAD LINES, FARIDABAD

In the result, all the appeals filed by the Assessee and Revenue

ITA 3021/DEL/2011[2003-04]Status: DisposedITAT Delhi28 Sept 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 144Section 145(3)Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 2827 & 2828/Del/2011 Assessment Years: 2003-04 & 2004-05 M/S SUPERIOR ROADLINES VS. INCOME TAX OFFICER, 16/5, MATHURA ROAD, WARD 1(1), FARIDABAD-121002 FARIDABAD (PAN: AAOFS7696F) (APPELLANT) (RESPONDENT) ITA Nos. 3021 & 3022/Del/2011 Assessment Years: 2003-04 & 2004-05 ITO, WARD 1(1), VS. M/S SUPERIOR ROADLINES, FARIDABAD, B-BLOCK, 16/5, MATHURA ROAD, NEW CGO COMPLEX NH-IV, FARIDABAD FARIDABAD Assessee by : None Department by : Sh. Kaushlendra T…

M/S SUPERIOR ROADLINES,FARIDABAD vs. ITO, FARIDABAD

In the result, all the appeals filed by the Assessee and Revenue

ITA 2828/DEL/2011[2004-05]Status: DisposedITAT Delhi28 Sept 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 144Section 145(3)Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 2827 & 2828/Del/2011 Assessment Years: 2003-04 & 2004-05 M/S SUPERIOR ROADLINES VS. INCOME TAX OFFICER, 16/5, MATHURA ROAD, WARD 1(1), FARIDABAD-121002 FARIDABAD (PAN: AAOFS7696F) (APPELLANT) (RESPONDENT) ITA Nos. 3021 & 3022/Del/2011 Assessment Years: 2003-04 & 2004-05 ITO, WARD 1(1), VS. M/S SUPERIOR ROADLINES, FARIDABAD, B-BLOCK, 16/5, MATHURA ROAD, NEW CGO COMPLEX NH-IV, FARIDABAD FARIDABAD Assessee by : None Department by : Sh. Kaushlendra T…

M/S SUPERIOR ROADLINES,FARIDABAD vs. ITO, FARIDABAD

In the result, all the appeals filed by the Assessee and Revenue

ITA 2827/DEL/2011[2003-04]Status: DisposedITAT Delhi28 Sept 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Kaushlendra Tiwari, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 144Section 145(3)Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 2827 & 2828/Del/2011 Assessment Years: 2003-04 & 2004-05 M/S SUPERIOR ROADLINES VS. INCOME TAX OFFICER, 16/5, MATHURA ROAD, WARD 1(1), FARIDABAD-121002 FARIDABAD (PAN: AAOFS7696F) (APPELLANT) (RESPONDENT) ITA Nos. 3021 & 3022/Del/2011 Assessment Years: 2003-04 & 2004-05 ITO, WARD 1(1), VS. M/S SUPERIOR ROADLINES, FARIDABAD, B-BLOCK, 16/5, MATHURA ROAD, NEW CGO COMPLEX NH-IV, FARIDABAD FARIDABAD Assessee by : None Department by : Sh. Kaushlendra T…

AMIT BHANDARI,JAIPUR vs. ITO, JAIPUR

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

ITA 350/JPR/2015[2008-09]Status: DisposedITAT Jaipur06 Apr 2017AY 2008-09
For Appellant: Shri B.P. Moondra (CA)For Respondent: Shri Raj Mehra (Addl.CIT)
Section 145(3)Section 148Section 40A(3)

…+आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA Nos. 350 & 351/JP/2015 fu/kZkj.k o"kZ@Assessment Years : 2006-07 & 2008-09 cuke Amit Bhandari, Income Tax Officer, Vs. 80, Usha Colony, Malviya Ward-6(1), Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACGPB 3125 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B.P. Moondra (CA) jktLo dh vksj ls@ Revenue by : Shri Raj Mehra (Addl.CIT) lquokbZ dh rkjh[k@ Date o…