CIT v. Amit Corporation

21 Taxmann.com 64High Court2012#3890 most cited

What is CIT v. Amit Corporation authority for?

The case is cited for the proposition that various other decisions, including those concerning software consultants, Anil Corporation, and Sunbeam Auto Ltd., are relevant in a tax matter.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Amit Corporation · 21 Taxmann.com 64 · 213 Taxmann 19 · CIT v. Anil Corporation · Taxmann.com · Delhi High Court · reliance on other decisions · legal precedent · tax case

Also reported as

213 Taxmann 19

Sections most often in play

Section 142(1)Section 144BSection 147Section 148Section 263Section 11(6)Section 115BBESection 132

Issues it is cited on

national tax tribunalsection 293section 65asection 65b(4)section 153b(1)(b)section 74section 2(28a)section 73section 153(2a)section 153b(1)inadequate enquiryproject completion method

Judgments citing CIT v. Amit Corporation

SAPPHIRE RECLAIM RUBBER PRIVATE LIMITED,SHAPAR, RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX -1, RAJKOT

In the result, appeal filed by the Assessee is rejected

ITA 272/RJT/2024[2014-15]Status: DisposedITAT Rajkot28 Oct 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 272/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Sapphire Reclaim Rubber Pvt. Ltd. Vs. The Principal Commissioner Of Bhoomi Industrial Area, Plot No: Income Tax-1, 2Nd Floor Aayakar Bhawan, Race 1/44, National Highway 27, Veraval (Shapar), Course Ring Road, Rajkot - 360311 Rajkot Gujarat - 361006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapcs6205B (Appellant) (Respondent) Appellant By : Shri Vimal Desai, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 30/07/2025 Date Of Pronouncement : 28/10/2025

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. Sr. (DR)
Section 115BSection 132Section 133ASection 147Section 148Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 272/RJT/2024 ("नधा"रणवष" / Assessment Year: (2014-15) (Hybrid Hearing) Sapphire Reclaim Rubber Pvt. Ltd. Vs. The Principal Commissioner of Bhoomi Industrial Area, Plot No: Income Tax-1, 2nd Floor Aayakar Bhawan, Race 1/44, National highway 27, Veraval (Shapar), Course Ring Road, Rajkot - 360311 Rajkot Gujarat - 361006 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAPCS6205B (Appellant) (Respondent) Appellant by : Shri Vimal Desai, Ld. AR Respondent by : S…

CHILDREN WELFARE TRUST (REGD),FARIDABAD vs. CIT EXEMPTION, CHANDIGARH

In the result, Appeal of the Assessee is allowed

ITA 3637/DEL/2024[2016-17]Status: DisposedITAT Delhi08 Aug 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 3637/Del/2024 (A.Y 2016-17) Children Welfare Trust (Regd) Vs National Faceless C/O. Gita Balniketan Senior Assessment Centre, Secondary School, 3-E, Nit, Delhi (Nafac) Faridabad Delhi Pan: Aabtc6957B Appellant Respondent Assessee By Sh. Pavan Ved, Adv, Shri Mohit Gupta, Ca, Sh. Mirza, Ca & Shri Sarthakkh Aggarwal, Ca Revenue By Ms.Pooja Swaroop, Cit(Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 08/08/2025

Section 11(6)Section 139Section 143(3)Section 147Section 148Section 263

…1 ITA No. 3637/Del/2024 Children Welfare Trust Vs. CIT(E) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “B” NEW DELHI] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 3637/DEL/2024 (A.Y 2016-17) Children Welfare Trust (Regd) Vs National Faceless C/o. Gita BalNiketan Senior Assessment Centre, Secondary School, 3-E, NIT, Delhi (NaFAC) Faridabad Delhi PAN: AABTC6957B Appellant Respondent Assessee by Sh. Pavan Ved, Adv, Shri Mohit Gupta, CA, Sh. Mirza, CA and Shri Sarthakkh Aggarwal, CA Revenue by Ms.Pooja Swaroop, CIT(DR) Date of Hearing 24/07/…

M/S. SARJU VITRIFIED PVT. LTD.,MORBI-363641 vs. THE PR. CIT-1, RAJKOT, RAJKOT

ITA 83/RJT/2023[2018-19]Status: DisposedITAT Rajkot24 Apr 2025AY 2018-19
Section 142(1)Section 143(3)Section 263Section 68Section 68o

…M/s.Sarju Vitrified P Ltd. ITA No.83/RJT/2023 (AY: 2018-19) 2 1. The order u/s. 263 of the Act is bad in law. 2.The learned Pr. CIT has erred in law as well as on facts in not considering the submissions of the assessee on the strength of which the assessment order was neither erroneous nor prejudicial to the interest of revenue and therefore, the provisions of Section 263 of the Act were not applicable to the case of the assessee. 3.The learned Pr. CIT has erred in law as well as on facts in not appreciating that under the provisions of Section 68 as applicable to the year under appeal, the assessee was not requ…

SHRIMATI. LATA NARANG,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

In the result, appeal of the assessee is allowed

ITA 35/ASR/2021[2011-12]Status: DisposedITAT Amritsar02 Mar 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Smt. Rajinder Kaur, CIT- DR
Section 143(3)Section 147Section 263Section 5(2)Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. No. 35/Asr/2021 Assessment Year: 2011-12 Smt. Lata Narang V. Principal Commissioner of 271, Nizatam Nagar, Income Tax, Jalandhar-1. Backside KGS Palace, Basti Nau, Jalandhar, Punjab [PAN: AEYPN 0415J] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, CA Respondent by : Smt. Rajinder Kaur, CIT- DR Date of Hearing : 16.02.2023 Date of Pronouncement : 02.03.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee a…

SWARAN FINANCIAL PVT LTD. ,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 192/KOL/2022[2016-17]Status: DisposedITAT Kolkata14 Dec 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz)& Shri Rajesh Kumar]

Section 131Section 133(6)Section 139Section 143(3)Section 263Section 263(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजपाल यादव,उपा"य"(कोलकाता "े") एवं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri Rajpal Yadav, Vice-President (KZ)& Shri Rajesh Kumar, Accountant Member] I.T.A. No. 192/Kol/2022 Assessment Year: 2016-17 Swaran Financial Pvt. Ltd. Vs. PCIT-2, Kolkata (PAN: AAECS 4024 R) Appellant / (अपीलाथ!) Respondent / ("#यथ!) 03.11.2022 Date of Hearing / सुनवाई क& 'त(थ Date of Pronouncement / 14.12.2022 आदेश उ*घोषणा क& 'त(थ For the Appellant / Shri N. S. Saini, Advocate 'नधा/0रती क& ओर से For the Respondent / Shri Amol K…

M/S ARENA ENTERPRISES ,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX, , MUMBAI-17

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

ITA 862/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Arena Enterprise V. Pcit –Mumbai-17 Cts No. 20, Arena Space, Village Majas Room No. 120, 1St Floor Jvlr, Behind Majas Depot Kautilya Bhavan, C-41 To C-43 Jogeshwari (E), Mumbai - 400060 G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 Pan: Aanfa3473E (Appellant) (Respondent) Assessee Represented By : Ms. Mrugakshi Joshi Department Represented By : Shri Jagadish Jangid

Section 143(3)Section 24Section 263Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Arena Enterprise v. PCIT –Mumbai-17 CTS No. 20, Arena Space, Village MAJAS Room No. 120, 1st Floor JVLR, Behind MAJAS Depot Kautilya Bhavan, C-41 to C-43 Jogeshwari (E), Mumbai - 400060 G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 PAN: AANFA3473E (Appellant) (Respondent) Assessee Represented by : Ms. Mrugakshi Joshi Department Represented by : Shri Jagadish Jangid Date of Hearing : 06.09.2022 Date of Pronouncement : 01.12.2022 O R D…

RK INFRA & ENGINEERING INDIA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-3, HYDERABAD

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

ITA 188/HYD/2020[2015-16]Status: DisposedITAT Hyderabad22 Nov 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2015-16 R.K. Infra & Engineering India Vs. Income Tax Officer, Private Limited, Ward – 3, Hyderabad. Hyderabad. Pan : Aadcr9570Q (Appellant) (Respondent) Assessee By: Shri Pawan Kumar Chakrapani Revenue By: Shri Jeevan Lal Lavidiya Date Of Hearing: 21.11.2022 Date Of Pronouncement: 22.11.2022

For Appellant: Shri Pawan Kumar ChakrapaniFor Respondent: Shri Jeevan Lal Lavidiya
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2015-16 R.K. Infra & Engineering India Vs. Income Tax Officer, Private Limited, Ward – 3, Hyderabad. Hyderabad. PAN : AADCR9570Q (Appellant) (Respondent) Assessee by: Shri Pawan Kumar Chakrapani Revenue by: Shri Jeevan Lal Lavidiya Date of hearing: 21.11.2022 Date of pronouncement: 22.11.2022 O R D E R Per Laliet Kumar, J.M. The appeal of the assessee for A.Y. 2015-16 arises from the order of Principal Commissioner of Income Tax / CIT-3, Hydera…

M/S GREENWELL ORCHARDS,AHMEDABAD vs. THE PR.CIT-3 , AHMEDABAD

In the result, appeal filed by the Assessee is allowed

ITA 695/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2009-10
For Appellant: Shri S.N. Soparkar, A.R. and Shri Parin Shah, A.RFor Respondent: Shri A.P. Singh, CIT/DR
Section 10Section 143Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2009-10 M/s. Greenwell Orchards The Principal Nr. Gujarat Bottling, Commissioner of Rakhiyal Road, Rakhiyal, Vs Income Tax - 3, Ahmedabad Ahmedabad (Respondent) PAN: AABFG4602M (Appellant) Appellant by : Shri S.N. Soparkar, A.R. and Shri Parin Shah, A.R. Respondent by : Shri A.P. Singh, CIT/DR. Date of hearing : 22-06-2022 Date of pronouncement : 26-08-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the as…

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

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

ITA 99/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad26 Jul 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.99/ALLD/2017 A.Y. 2011-12 A.Y. 2012-13 M/s Rithwik RK Joint Venture, v The Pr. Commissioner of Income #171/A, Ashok Nagar, Allahabad, . Tax, Aaykar Bhawan, 38, M.G. Present Address:#1-2-49/15, 1st Floor, Marg, Civil Lines, Allahabad Nizampet Road, Hydernagar, Kukatpally, Hyderabad-500072 PAN-AAAAR9816N (Appellant) (Respondent) Appellant by: Sh. Pawan Chakrapani, C.A. Respondent by: Sh. Ramendra Kumar Vishwakarma, CIT DR Date of hearing: 31.05.2022 Date of pr…

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

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

ITA 107/ALLD/2016[2011-12]Status: DisposedITAT Allahabad26 Jul 2022AY 2011-12

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.99/ALLD/2017 A.Y. 2011-12 A.Y. 2012-13 M/s Rithwik RK Joint Venture, v The Pr. Commissioner of Income #171/A, Ashok Nagar, Allahabad, . Tax, Aaykar Bhawan, 38, M.G. Present Address:#1-2-49/15, 1st Floor, Marg, Civil Lines, Allahabad Nizampet Road, Hydernagar, Kukatpally, Hyderabad-500072 PAN-AAAAR9816N (Appellant) (Respondent) Appellant by: Sh. Pawan Chakrapani, C.A. Respondent by: Sh. Ramendra Kumar Vishwakarma, CIT DR Date of hearing: 31.05.2022 Date of pr…

SHRI VIJAY D. PATEL,,AHMEDABAD vs. THE CIT-7,, AHMEDABAD

ITA 2022/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad27 Jan 2022AY 2008-09
For Appellant: Shri A. C. Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT D.R
Section 143Section 147Section 148Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH (Conducted Through Virtual Court) Before: Smt. Annapurna Gupta, Accountant Member And Ms. Madhumita Roy, Judicial Member Assessment Year 2008-09 Vijay D. Patel, The CIT-7, Prop. M/s. Paras Bullion, Ahmedabad T-1, Saundarya Apartment Vs (Respondent) Vibhag-2, Bhuyangdev, Ghatlodia, Ahmedabad-380061 PAN: AGQPP0895G (Appellant) Revenue by: Shri Vijaykumar Jaiswal, CIT D.R. Assessee by: Shri A. C. Shah, A.R. Date of hearing : 09-12-2021 Date of pronouncement : 27-01-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has be…

ROOP KUMAR BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 386/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

SHRI BASANT BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 385/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

PANKAJ BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

ITA 384/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

ABHA BANSAL,GURGAON vs. PCIT, CENTRAL, GURGAON

In the result, ITA.No.383/Del

ITA 383/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 57/IND/2019[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…2) 343 ITR 329 Delhi (ix) M/s Amira Pure Foods Pvt. Ltd (ITAT Bench Delhi) (x) M/s Narayan Tatu Rane (ITAT Mumbai Delhi) 21. Reliance is also placed on the following decisions :- a. CIT v/s. Software Consultants 341 ITR 240 (Del.) b. CIT v/s. Anil Corporation 213 Taxmann 19 c. CIT v/s. Sunbeam Auto Ltd. 332 ITR 167 (Del.) d. CIT v/s. Makal Suta Cotton Co. P. Ltd. 275 ITR 54(M.P) e. CIT v/s R.K. Construction Co., 313 ITR 65 (Guj.) f. CIT v/s Max India, 295 ITR 282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann…

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

ITA 66/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…2) 343 ITR 329 Delhi (ix) M/s Amira Pure Foods Pvt. Ltd (ITAT Bench Delhi) (x) M/s Narayan Tatu Rane (ITAT Mumbai Delhi) 21. Reliance is also placed on the following decisions :- a. CIT v/s. Software Consultants 341 ITR 240 (Del.) b. CIT v/s. Anil Corporation 213 Taxmann 19 c. CIT v/s. Sunbeam Auto Ltd. 332 ITR 167 (Del.) d. CIT v/s. Makal Suta Cotton Co. P. Ltd. 275 ITR 54(M.P) e. CIT v/s R.K. Construction Co., 313 ITR 65 (Guj.) f. CIT v/s Max India, 295 ITR 282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann…

M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

ITA 355/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

Section 131(1)(d)Section 143(3)Section 144ASection 263Section 35A

…Centre] (ITA no. 451/del/2017 placed at pg 60-96 ) i. Narayan Tatu Rane v. ITO (ITA no. 2690/Mum/2016 placed at pg 97-117) Other decisions relied upon- copies not being filed a. CIT v/s. Software Consultants 341 ITR 240 (Del.) b. CIT v/s. Anil Corporation 213 Taxmann 19 c. CIT v/s. Sunbeam Auto Ltd. 332 ITR 167 (Del.) d. CIT v/s. Makal Suta Cotton Co. P. Ltd. 275 ITR 54(M.P) e. CIT v/s R.K. Construction Co., 313 ITR 65 (Guj.) f. CIT v/s Max India, 295 ITR 282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann…

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…2) 343 ITR 329 Delhi (ix) M/s Amira Pure Foods Pvt. Ltd (ITAT Bench Delhi) (x) M/s Narayan Tatu Rane (ITAT Mumbai Delhi) 21. Reliance is also placed on the following decisions :- a. CIT v/s. Software Consultants 341 ITR 240 (Del.) b. CIT v/s. Anil Corporation 213 Taxmann 19 c. CIT v/s. Sunbeam Auto Ltd. 332 ITR 167 (Del.) d. CIT v/s. Makal Suta Cotton Co. P. Ltd. 275 ITR 54(M.P) e. CIT v/s R.K. Construction Co., 313 ITR 65 (Guj.) f. CIT v/s Max India, 295 ITR 282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann…

KKB PROJECTS PVT. LTD,SURAT vs. PR. CIT-1, SURAT, SURAT

In the result, appeal of the assessee is allowed

ITA 222/SRT/2019[2014-15]Status: DisposedITAT Surat13 Dec 2019AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.222/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 M/S.Kkb Projects Pvt. Ltd., V The Principal Commissioner 408-409, City Centre, S Of Income Tax -1, Surat. Lal Darwaja Road, Near Resham . Bhavan, Surat. [Pan: Aadck 0811 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rasesh Shah – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr

Section 143(3)Section 263Section 40A(2)Section 40A(2)(b)

…Page 1 of 15 KKB Projects Pvt. Ltd., Vs. PCIT-1, Surat /ITA No.222/SRT/2019 for A.Y. 2014-15 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.222/SRT/2019 "नधा"रण वष"/Assessment Year: 2014-15 M/s.KKB Projects Pvt. Ltd., V The Principal Commissioner 408-409, City Centre, s of Income Tax -1, Surat. Lal Darwaja Road, Near Resham . Bhavan, Surat. [PAN: AADCK 0811 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Rasesh Shah – CA राज"वक"ओरसे /Revenue by Shr…

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