CIT v. Anandha Metal Corp.

152 Taxmann 300Reported decision2006#12199 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 68Section 115BBESection 69ASection 10ABSection 10BSection 133(6)

Issues it is cited on

business connectiondouble taxationsection 44abunexplained moneysection 133(6)section 69aincome from other sourcessection 69section 68previous yearsection 143(2)prescribed

Judgments citing CIT v. Anandha Metal Corp.

Te Connectivity India Private Limited, Bangalore vs. The Office of the Deputy Commissioner of Income-Tax, Circle 7(1)(1), Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2346/BANG/2024[2021-22]Status: DisposedITAT Bangalore10 Oct 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Darpan Kriplani, CAFor Respondent: Dr. KJ Dhivya, CIT (DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No.2346/Bang/2024 Assessment Year: 2021-22 TE Connectivity India Pvt. Ltd., Vs. The Dy. Commissioner of RMZ NXT Campus 2A Income Tax, Survey No.24/1, 24/2, 25/2, 3, Circle – 7(1)(1), 1st Floor, Sonnenahalli K.R Puram, Hobli, Bangalore. Bangalore. PAN – AABCT 7374 C APPELLANT RESPONDENT Assessee by : Shri Darpan Kriplani, CA Revenue by : Dr. KJ Dhivya, CIT (DR) Date of hearing : 22.07.2025 Date of Pronouncement : 09.10.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT…

ACIT., Central Circle, Aligarh vs. M/S Radharani Jewellers Ltd, Delhi

The appeal stand dismissed

ITA 23/AGR/2022[2017-18]Status: DisposedITAT Agra28 Mar 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.23/Agr/2022 (िनधा"रणवष" / Assessment Year: 2017-18) Acit Central Circle M/S Radharani Jewellers Limited बनाम/ 5882/4, 2Nd Floor, Block No.4, Aaykar Bhawan, Sanjay Place Vs. Agra - 282002. Karol Bagh, Delhi-110005 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaecr-3358-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Anurag Sinha (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2017-18 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Kanpur Dated 23-12-2021 In The Matter Of An Assessment Framed By Ld. Acit, Central Circle, Agra (Ao) U/S 143(3) Of The Act On 31-12-2019. The Sole Issue In The Appeal Is Addition Of Cash Deposits During Demonetization Period. 2. The Ld. Cit-Dr Advanced Arguments & Supported The Findings Of Ld. Ao Whereas Ld. Ar Also Advanced Arguments & Supported The Findings Of Ld. Cit(A) In The Impugned Order. Having Heard Rival

For Appellant: Shri Anurag Sinha (Advocate) – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 115BSection 143(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.23/Agr/2022 (िनधा"रणवष" / Assessment Year: 2017-18) ACIT Central Circle M/s Radharani Jewellers Limited बनाम/ 5882/4, 2nd Floor, Block No.4, Aaykar Bhawan, Sanjay Place Vs. Agra - 282002. Karol Bagh, Delhi-110005 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAECR-3358-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Anurag Sinha (Advocate) – Ld. AR ""थ"कीओरसे/Respondent by : Dr. Arun Kumar Yadav – Ld. CIT-DR सुनवाईकीतारीख/Date of…

Asst.CIT., Central Circle, Agra vs. Bipin Babu Agarwal, Mathura

The appeal stands dismissed

ITA 156/AGR/2022[2017-18]Status: DisposedITAT Agra28 Mar 2025AY 2017-18

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Dr. Arun Kumar Yadav – Ld. CIT-DRFor Respondent: Shri M.M.Agrawal (CA) – Ld. AR
Section 143(1)Section 143(2)Section 143(3)Section 153ASection 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.156/Agr/2022 (िनधा"रणवष" / Assessment Year: 2017-18) ACIT (Central Circle) Shri Bipin Babu Agarwal बनाम/ Agra Brijwasi Complex Vs. Opp. Dharam Kanta, Mathura - 281001 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAWPA-0864-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Dr. Arun Kumar Yadav – Ld. CIT-DR ""थ"कीओरसे/Respondent by : Shri M.M.Agrawal (CA) – Ld. AR सुनवाईकीतारीख/Date of Hearing : 19-02-2025 घोषणाकीतारीख /Date of Pronouncemen…

Sri Arumuga Cottspin Pvt. Ltd., Coimbatore vs. The ACIT, CC-I, Coimbatore

The appeal stands partly allowed in terms of our above order

ITA 1098/CHNY/2024[2017-18]Status: DisposedITAT Chennai10 Dec 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1098/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) M/S. Sri Arumuga Cottspin Pvt. Ltd. Acit बनाम Sf No.919/6, No.2, Pollachi Road, Central Circle-1, / Vs. Ramanathapuram, Coimbatore-642 104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-5065-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Venkata Raman (Ca) - Ld. Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) - Ld. DR
Section 133(6)Section 133ASection 143(3)Section 69A

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा" एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1098/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) M/s. Sri Arumuga Cottspin Pvt. Ltd. ACIT बनाम SF No.919/6, No.2, Pollachi Road, Central Circle-1, / Vs. Ramanathapuram, Coimbatore-642 104. Coimbatore. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJCS-5065-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri R. Venkata Ra…

Sri Mahasakthi Mills Limited, Coimbatore vs. The ACIT, CC-I, Coimbatore

The appeal stands partly allowed in terms of our above order

ITA 1059/CHNY/2024[2017-18]Status: DisposedITAT Chennai10 Dec 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1059/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) Sri Mahasakthi Mills Limited Acit बनाम/ No.95/13, Vyshnav Building, Central Circle-1, Opp. Kg Cinemas, Race Course Road Coimbatore. Vs. Coimbatore-641 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcs-2111-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Venkata Raman (Ca) - Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2024 आदेश / O R D E R

For Appellant: Shri R. Venkata Raman (CA) - Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 133(6)Section 133ASection 143(3)Section 40A(3)Section 69A

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा" एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1059/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) Sri Mahasakthi Mills Limited ACIT बनाम/ No.95/13, Vyshnav Building, Central Circle-1, Opp. KG Cinemas, Race Course Road Coimbatore. Vs. Coimbatore-641 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCS-2111-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri R. Venkat…

Premier Restaurant Private Limited, Delhi vs. Asstt. Commissioner of Income Tax, Circle-20(1), Delhi

The appeal of the assessee is allowed

ITA 432/DEL/2024[2017-18]Status: DisposedITAT Delhi29 Nov 2024AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Yogeshwar Sharma, Sr.DR
Section 143(2)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 432/Del/2024 (Assessment Year- 2017-18) Premier Restaurants Private Asstt. Commissioner of Ltd., Vs. Income Tax, Delhi. Circle-20(1), Delhi. PAN No:AAGCP4431M APPELLANT RESPONDENT Assessee by : Shri Parikshit Aggarwal, CA Revenue by : Shri Yogeshwar Sharma, Sr.DR Date of Hearing : 30.08.2024 Date of Pronouncement : 29.11.2024 ORDER PER SUDHIR PAREEK, JM The aforetitled appeal has been preferred by the Assessee / Appellant against order dated…

Rakesh Vyas, Jaipur vs. Income Tax Officer, Jaipur

In the result the appeal of the assessee is allowed

ITA 295/JPR/2024[2017-18]Status: DisposedITAT Jaipur18 Jun 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar (Adv.)For Respondent: Sh. Rajesh Kumar Meena, (Addl. CIT)
Section 142(1)Section 143(2)Section 144Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 295/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rakesh Vyas Income Tax Officer, Vs. 10/113, Swarn Path, Jaipur Mansarovar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACAPV 6104 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar (Adv.) jktLo dh vksj ls@ Revenue by : Sh. Rajesh…

Aruljothi Exports Pvt Ltd, Tirupur vs. ACIT, Circle - 2, Tirupur

The appeal stand allowed

ITA 1089/CHNY/2022[2014-2015]Status: DisposedITAT Chennai26 Jul 2023AY 2014-2015

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1089/Chny/2022 (िनधा*रण वष* / Assessment Year: 2014-15) M/S. Aruljothi Exports Private Limited Acit, बनाम 70C, Karupparayan Koil Street, Circle-2, Main Road, Samalapuram, Tirupur. / Vs. Tirupur-641 663. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadca-7439-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S.Sridhar (Advocate-Erode)-Ld.Ar " थ"कीओरसे/Respondent By : Shri D.Hema Bhupal (Jcit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-07-2023 घोषणाकीतारीख /Date Of Pronouncement : 26-07-2023 आदेश / O R D E R

For Appellant: Shri S.Sridhar (Advocate-Erode)-Ld.ARFor Respondent: Shri D.Hema Bhupal (JCIT)- Ld. DR
Section 143(3)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1089/Chny/2022 (िनधा*रण वष* / Assessment Year: 2014-15) M/s. Aruljothi Exports Private Limited ACIT, बनाम 70C, Karupparayan Koil Street, Circle-2, Main Road, Samalapuram, Tirupur. / Vs. Tirupur-641 663. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCA-7439-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri S.Sridhar (Advoca…

CIT v. Anandha Metal Corp. (152 Taxmann 300) — Cited in 8 Judgments | BharatTax