CIT v. Ambuja Ginning Pressing-& Oil Co. (P) Ltd.

332 ITR 434High Court2011#14087 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT v. Ambuja Ginning Pressing-& Oil Co. (P) Ltd.

INCOME TAX OFFICER, WARD - 1(1)(4), SURAT vs. M/S. MANSI INDUSTRIES PVT. LTD., SURAT

In the result, ground No.2 raised by the Revenue is dismissed

ITA 111/SRT/2017[2012-13]Status: DisposedITAT Surat19 Sept 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.111/Srt/2017 Assessment Year: (2012-13) (Physical Court Hearing) The Ito, Ward-1(1)(4), Vs. M/S. Mansi Industries Pvt. Ltd., Surat. Block No.80, Village. Navi Pardi, Tal: Kamrej, Dist. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafcm6514M (Revenue)/(Assessee) (Assessee)/(Respondent) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 14/07/2022 29/09/2022 Date Of Pronouncement

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.111/SRT/2017 Assessment Year: (2012-13) (Physical Court Hearing) The ITO, Ward-1(1)(4), Vs. M/s. Mansi Industries Pvt. Ltd., Surat. Block No.80, Village. Navi Pardi, Tal: Kamrej, Dist. Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFCM6514M (Revenue)/(Assessee) (Assessee)/(Respondent) Assessee by Shri Rasesh Shah, CA Respondent by Shri H. P. Meena, CIT(DR) Date of Hearing 14/07/2022 29/09/2022 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the Re…

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, SURAT vs. M/S. HAPPY HOME CORPORATION,, SURAT

ITA 715/AHD/2017[2013-14]Status: DisposedITAT Surat15 Jan 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Rasesh Shah, CAFor Respondent: Smt.Smita Nair, Sr.DR
Section 131Section 133(6)Section 143(2)Section 68Section 80I

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL SURAT–BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA.No.1991/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-13 AND आयकर अपील सं./ITA.No.715/AHD/2017 "नधा"रण वष"/Asstt. Year: 2013-14 DCIT, Cent.Cir.3 Vs. M/s.Happy Home Corporation Surat. T.P.., F.P.No.39, Shantikunj Nr.SD Jain School U.M. Road, Vesu Char Rasta Surat. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Smt.Smita Nair, Sr.DR Assessee by : Shri Rasesh Shah, CA सुनवाई क" तार"ख/Date of Hearing : 15/11/2018 घोषणा क" तार"ख /Date of P…

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, SURAT vs. M/S. HAPPY HOME CORPORATION,, SURAT

ITA 1991/AHD/2016[2012-13]Status: DisposedITAT Surat15 Jan 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Rasesh Shah, CAFor Respondent: Smt.Smita Nair, Sr.DR
Section 131Section 133(6)Section 143(2)Section 68Section 80I

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL SURAT–BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA.No.1991/AHD/2016 "नधा"रण वष"/Asstt. Year: 2012-13 AND आयकर अपील सं./ITA.No.715/AHD/2017 "नधा"रण वष"/Asstt. Year: 2013-14 DCIT, Cent.Cir.3 Vs. M/s.Happy Home Corporation Surat. T.P.., F.P.No.39, Shantikunj Nr.SD Jain School U.M. Road, Vesu Char Rasta Surat. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue by : Smt.Smita Nair, Sr.DR Assessee by : Shri Rasesh Shah, CA सुनवाई क" तार"ख/Date of Hearing : 15/11/2018 घोषणा क" तार"ख /Date of P…

G.L. CONSTRUCTIONS P.LTD,MUMBAI vs. DCIT 8(1) OR DCIT CITY 8, MUMBAI

In the result, appeal of assessee is allowed in part, in terms indicated hereinabove

ITA 2269/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Jun 2016AY 2010-11
For Appellant: Shri N.R.Agrawal & Pavan VedFor Respondent: Ms. Anupama Shukla
Section 131Section 133ASection 133A(6)Section 143(3)

…ce creditor not material CIT v. Orbital Communication (P) Ltd. (Delhi) 327 ITR 560 Assessee providing identity and creditworthiness of shareholders and depositors--Amounts could not be added under section 68 CIT v. Ambuja Ginning, Pressing and Oil Co. P. Ltd. 332 ITR 434 (Guj) Identity- PAN & incorporation certificate Genuineness of transactions Bank statement to prove that the money came from applicants coffers Creditworthiness Bank statement to prove the money came from applicants coffers. As per ld. AR if returns are filed by creditor are not rejected by that assessing officer, AO has no power to question retu…

ITO 5(1)(2), MUMBAI vs. GENESIS TRADING P. LTD, MUMBAI

In the result, all the three appeals of the revenue as well as cross objection of the assessee are dismissed

ITA 5334/MUM/2014[2007-08]Status: DisposedITAT Mumbai08 Jun 2016AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Ramlal Negi, Jm आमकय अऩीर सं./Ita No.5332 To 5334/Mum/2014 (नििाारण वषा / Assessment Year :2005-06 To 2007-08) Ito-5(1)(2), Mumbai Vs. M/S Genesis Trading Pvt. Ltd., Oceanic, 3Rd Floor, Flat No.34, Rajab Ali Road, Mumbai- 400026 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccg 1820 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection No.40/Mum/2016 (Arising Out Of Ita No.5334/Mum/2014) (नििाारण वषा / Assessment Year : 2007-08) M/S Genesis Trading Pvt. Vs. Ito-5(1)(2), Mumbai Ltd., Oceanic, 3Rd Floor, Flat No.34, Rajab Ali Road, Mumbai-400026 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccg 1820 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri S.K.Bepari ननधाारयती की ओर से /Assessee By : Shri N.R.Agrawal सुनवाई की तायीख / Date Of Hearing : 28/04/2016 घोषणा की तायीख/Date Of Pronouncement 08/06/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The Assessment Year 2005-06 To 2007-08, In The Matter Of Order Passed U/S.143(3) R.W.S.147 Of The I.T.Act. The Assessee Has Also Filed Cross Objection.

For Appellant: Shri N.R.AgrawalFor Respondent: Shri S.K.Bepari
Section 132(1)Section 143(3)Section 68

…v/s ASK Brothers Ltd 333 ITR 111 (Karn) CIT v/s Kamdhenu SHel & Alloys Ltd. 361 ITR 220 (Del) C IT v/s Oasis Hospitalities Pvt. Ltd 333 ITR 119 (Del) CIT v. Orbital Communication (P) Ltd. (Delhi) 3271TR 560 CIT v. Ambuja Ginning, Pressing and Oil Co. P. Ltd . 332 ITR 434 (Guj) CIT Kolkata III v/s Dataware Private Itd. Dated 21/9/2011 Reported in C.A. Journal April 2012 page 111 CIT v/s Dwarikadhish Investment LTD. 167 Taxman 321 (Del) S.C. dismissed special leave petition 314 ITR 3 CIT v/s Ujala Dying & Printing Mill Ltd. 328 ITR 437 (Guj) S.C. dismissed special leave petition 317 ITR (Sta) 1 10. In view of the f…

ITO 5(1)(2), MUMBAI vs. GENESIS TRADING P. LTD, MUMBAI

In the result, all the three appeals of the revenue as well as cross objection of the assessee are dismissed

ITA 5333/MUM/2014[2006-07]Status: DisposedITAT Mumbai08 Jun 2016AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Ramlal Negi, Jm आमकय अऩीर सं./Ita No.5332 To 5334/Mum/2014 (नििाारण वषा / Assessment Year :2005-06 To 2007-08) Ito-5(1)(2), Mumbai Vs. M/S Genesis Trading Pvt. Ltd., Oceanic, 3Rd Floor, Flat No.34, Rajab Ali Road, Mumbai- 400026 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccg 1820 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection No.40/Mum/2016 (Arising Out Of Ita No.5334/Mum/2014) (नििाारण वषा / Assessment Year : 2007-08) M/S Genesis Trading Pvt. Vs. Ito-5(1)(2), Mumbai Ltd., Oceanic, 3Rd Floor, Flat No.34, Rajab Ali Road, Mumbai-400026 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccg 1820 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri S.K.Bepari ननधाारयती की ओर से /Assessee By : Shri N.R.Agrawal सुनवाई की तायीख / Date Of Hearing : 28/04/2016 घोषणा की तायीख/Date Of Pronouncement 08/06/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The Assessment Year 2005-06 To 2007-08, In The Matter Of Order Passed U/S.143(3) R.W.S.147 Of The I.T.Act. The Assessee Has Also Filed Cross Objection.

For Appellant: Shri N.R.AgrawalFor Respondent: Shri S.K.Bepari
Section 132(1)Section 143(3)Section 68

…v/s ASK Brothers Ltd 333 ITR 111 (Karn) CIT v/s Kamdhenu SHel & Alloys Ltd. 361 ITR 220 (Del) C IT v/s Oasis Hospitalities Pvt. Ltd 333 ITR 119 (Del) CIT v. Orbital Communication (P) Ltd. (Delhi) 3271TR 560 CIT v. Ambuja Ginning, Pressing and Oil Co. P. Ltd . 332 ITR 434 (Guj) CIT Kolkata III v/s Dataware Private Itd. Dated 21/9/2011 Reported in C.A. Journal April 2012 page 111 CIT v/s Dwarikadhish Investment LTD. 167 Taxman 321 (Del) S.C. dismissed special leave petition 314 ITR 3 CIT v/s Ujala Dying & Printing Mill Ltd. 328 ITR 437 (Guj) S.C. dismissed special leave petition 317 ITR (Sta) 1 10. In view of the f…

ITO 5(1)(2), MUMBAI vs. GENESIS TRADING P. LTD, MUMBAI

In the result, all the three appeals of the revenue as well as cross objection of the assessee are dismissed

ITA 5332/MUM/2014[2005-06]Status: DisposedITAT Mumbai08 Jun 2016AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Ramlal Negi, Jm आमकय अऩीर सं./Ita No.5332 To 5334/Mum/2014 (नििाारण वषा / Assessment Year :2005-06 To 2007-08) Ito-5(1)(2), Mumbai Vs. M/S Genesis Trading Pvt. Ltd., Oceanic, 3Rd Floor, Flat No.34, Rajab Ali Road, Mumbai- 400026 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccg 1820 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & Cross Objection No.40/Mum/2016 (Arising Out Of Ita No.5334/Mum/2014) (नििाारण वषा / Assessment Year : 2007-08) M/S Genesis Trading Pvt. Vs. Ito-5(1)(2), Mumbai Ltd., Oceanic, 3Rd Floor, Flat No.34, Rajab Ali Road, Mumbai-400026 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccg 1820 B (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri S.K.Bepari ननधाारयती की ओर से /Assessee By : Shri N.R.Agrawal सुनवाई की तायीख / Date Of Hearing : 28/04/2016 घोषणा की तायीख/Date Of Pronouncement 08/06/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The Assessment Year 2005-06 To 2007-08, In The Matter Of Order Passed U/S.143(3) R.W.S.147 Of The I.T.Act. The Assessee Has Also Filed Cross Objection.

For Appellant: Shri N.R.AgrawalFor Respondent: Shri S.K.Bepari
Section 132(1)Section 143(3)Section 68

…v/s ASK Brothers Ltd 333 ITR 111 (Karn) CIT v/s Kamdhenu SHel & Alloys Ltd. 361 ITR 220 (Del) C IT v/s Oasis Hospitalities Pvt. Ltd 333 ITR 119 (Del) CIT v. Orbital Communication (P) Ltd. (Delhi) 3271TR 560 CIT v. Ambuja Ginning, Pressing and Oil Co. P. Ltd . 332 ITR 434 (Guj) CIT Kolkata III v/s Dataware Private Itd. Dated 21/9/2011 Reported in C.A. Journal April 2012 page 111 CIT v/s Dwarikadhish Investment LTD. 167 Taxman 321 (Del) S.C. dismissed special leave petition 314 ITR 3 CIT v/s Ujala Dying & Printing Mill Ltd. 328 ITR 437 (Guj) S.C. dismissed special leave petition 317 ITR (Sta) 1 10. In view of the f…

CIT v. Ambuja Ginning Pressing-& Oil Co. (P) Ltd. (332 ITR 434) — Cited in 7 Judgments | BharatTax