CIT v. Anil Kumar & Co.

386 ITR 702High Court2016#870 most cited

What is CIT v. Anil Kumar & Co. authority for?

An Assessing Officer cannot make ad hoc disallowances or estimate an assessee's income if the books of account have not been rejected under Section 145(3) of the Income-tax Act.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Anil Kumar & Co. · 386 ITR 702 · Section 145(3) · Section 145 · rejection of books of account · adhoc disallowance · estimation of income · assessment procedure · books not rejected · jurisdiction to estimate income

Also reported as

67 Taxmann.com 2782016 SCC OnLine KAR 8512

Sections most often in play

Section 144Section 143(2)Section 143(3)Section 145(3)Section 153CSection 153ASection 142(1)Section 132(4)
Read the full judgment

Issues it is cited on

section 158b(b)section 158bb(1)section 271aab(1a)section 158basection 113section 158bbsection 158bcsection 145(3)rejection of books of accountsection 145penalty under section 270asection 271aab

Judgments citing CIT v. Anil Kumar & Co.

Samir Kishor Parekh, Ahmedabad vs. The ACIT Circle-5(3)(2), Ahmedabad

In the result, the appeal of the assessee is allowed for assessment year

ITA 265/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad22 Jun 2022AY 2008-09
For Appellant: Shri Chintan Shah. A.RFor Respondent: Shri Sudhendu Das, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 265 & 266/Ahd/2020 Assessment Years 2008-09 & 2010-11 Samir Kishor Parekh, The ACIT, Ahmedabad Circle-5(3)(2), PAN: AFVPP7637L Vs Ahmedabad (Appellant) (Respondent) Assessee by: Shri Chintan Shah. A.R. Revenue by: Shri Sudhendu Das, Sr. D.R. Date of hearing : 18-05-2022 Date of pronouncement : 22-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals have been filed by the assessee against the order of the ld. Commissione…

M/S. Raj Enterprise, Surat vs. The Dy. Commissioner of Income Tax-6, Surat

ITA 1167/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1167/AHD/2016 (AY 2010-11) (Hearing in Virtual Court) Raj Enterprises, Deputy Commissioner of 7-Nitinagar Society, Income Tax, Vs Opp. VasantVihar Society, Circle-2(3), Surat. Udhana Magdalla Road, Surat – 395007 PAN: AAKFR 6024 M The Appellant/ Revenue Respondent/ Assessee The Deputy Commissioner of Raj Enterprises, Income Tax, 7-Nitinagar Society, Vs Circle-2(3), Surat. Opp. VasantVihar Society, UdhanaMagdalla Road, Surat – 395007 PAN: AAKFR 6024 M Appellant/ Revenue…

M/S. Raj Enterprise, Surat vs. The Dy. Commissioner of Income Tax-6, Surat

ITA 1166/AHD/2016[2009-10]Status: DisposedITAT Surat31 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1167/AHD/2016 (AY 2010-11) (Hearing in Virtual Court) Raj Enterprises, Deputy Commissioner of 7-Nitinagar Society, Income Tax, Vs Opp. VasantVihar Society, Circle-2(3), Surat. Udhana Magdalla Road, Surat – 395007 PAN: AAKFR 6024 M The Appellant/ Revenue Respondent/ Assessee The Deputy Commissioner of Raj Enterprises, Income Tax, 7-Nitinagar Society, Vs Circle-2(3), Surat. Opp. VasantVihar Society, UdhanaMagdalla Road, Surat – 395007 PAN: AAKFR 6024 M Appellant/ Revenue…

The Dy.Commissioner of Income Tax Circle-2(3), Surat vs. M/S. Raj Enterprises, Surat

ITA 1164/AHD/2016[2010-11]Status: DisposedITAT Surat31 Mar 2022AY 2010-11

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 145(3)Section 254(1)Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.1167/AHD/2016 (AY 2010-11) (Hearing in Virtual Court) Raj Enterprises, Deputy Commissioner of 7-Nitinagar Society, Income Tax, Vs Opp. VasantVihar Society, Circle-2(3), Surat. Udhana Magdalla Road, Surat – 395007 PAN: AAKFR 6024 M The Appellant/ Revenue Respondent/ Assessee The Deputy Commissioner of Raj Enterprises, Income Tax, 7-Nitinagar Society, Vs Circle-2(3), Surat. Opp. VasantVihar Society, UdhanaMagdalla Road, Surat – 395007 PAN: AAKFR 6024 M Appellant/ Revenue…

Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore vs. M/S. Creation Shelters Private Limited, Bangalore

In the result, the appeal filed by revenue is dismissed

ITA 2212/BANG/2019[2015-16]Status: DisposedITAT Bangalore03 Nov 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt Beena Pillai

For Appellant: Shri Deepesh Wagle, CAFor Respondent: Shri Sankarganesh, JCIT (DR)
Section 143(2)Section 143(3)Section 144Section 145(3)Section 37(1)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER ITA. No. 2212/Bang/2019 Assessment Year: 2015-16 M/s. Creation Shelters The Deputy Pvt. Ltd., Commissioner of No. 110, 1st Main, Income Tax, Koramangala 7th Block, Circle 2(1)(1), vs. Bangalore – 560095. Bangalore. PAN: AADCC9338D (Appellant) (Respondent) Assessee by : Shri Deepesh Wagle, CA Revenue by : Shri Sankarganesh, JCIT (DR) Date of Hearing : 20.10.2021 Date of Pronouncement : 03.11.2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appea…

The ACIT, Vapi Circle, Vapi vs. M/S. N.R. Agarwal Industries Ltd., Vapi

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

…आयकरअपीलीयअिधकरण, सुरत"ायपीठ, सुरत INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Hearing) I.T.(SS)A’s No.14,15,16/AHD/2016, ITA’s No.1302,1303& 3032/AHD/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The ACIT/DCIT, Circle-3, Plot No.169 to 169, Phase No.1, Surat. GIDC, Vapi. [PAN: AAACN 7721 N] अपीलाथ" / Appellant ""थ"/Respondent आ.अ.सं./I.T.(SS).A’s No. 46,47,48,49,1526 & 1527/Ahd/2016 िनधा"रणवष"/Assessment Years: 2007-08 to 2012-13 The ACIT/DCIT, Circle-3, Surat…

N.R. Agarwal Industries Ltd., Vapi vs. The Asstt. Commissioner of Income Tax, Circle-3, Surat

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

…आयकरअपीलीयअिधकरण, सुरत"ायपीठ, सुरत INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Hearing) I.T.(SS)A’s No.14,15,16/AHD/2016, ITA’s No.1302,1303& 3032/AHD/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The ACIT/DCIT, Circle-3, Plot No.169 to 169, Phase No.1, Surat. GIDC, Vapi. [PAN: AAACN 7721 N] अपीलाथ" / Appellant ""थ"/Respondent आ.अ.सं./I.T.(SS).A’s No. 46,47,48,49,1526 & 1527/Ahd/2016 िनधा"रणवष"/Assessment Years: 2007-08 to 2012-13 The ACIT/DCIT, Circle-3, Surat…

M/S. Casa Del Tubo, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 6(1), Bengaluru

In the result, appeal of the assessee is dismissed

ITA 1705/BANG/2019[2009-10]Status: DisposedITAT Bangalore09 Jul 2020AY 2009-10

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadaleassessment Year : 2009-10 M/S. Casa Del Tubo, Vs. The Assistant Commissioner Of No.485/5A, 14Th Cross, Income Tax, 4Th Phase, Peenya Industrial Area, Circle – 6(1), Bengaluru – 560 058. Bengaluru. Pan : Aaffc 3427 N Appellant Respondent Assessee By : Shri. V. Srinivasan, Advocate Revenue By : Smt. R. Premi, Jcit (Dr)(Itat), Bengaluru Date Of Hearing : 01.07.2020 Date Of Pronouncement : 09.07.2020 O R D E R Per A. K. Garodia, Am: This Appeal Is Filed By The Assessee & The Same Is Directed Against The Order Of Learned Cit(A)-7, Bengaluru, Dated 23.05.2019 For Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under:

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Smt. R. Premi, JCIT (DR)(ITAT), Bengaluru
Section 244ASection 250

…95% are to the related parties. Hence, in the facts of the present case, this Tribunal Page 7 of 8 order is not applicable. In this case, the Tribunal has followed the judgment of Hon’ble Karnataka High Court rendered in the case of CIT Vs. Anil Kumar & Co., 386 ITR 702 and hence, we examine the applicability of this judgment of Hon’ble Karnataka High Court also in the facts of the present case. In that case, it is noted by Hon’ble Karnataka High Court that the AO has noticed in that case that the Gross profit declared by the assessee in the earlier Assessment Years and in the present Assessment Year were at var…

Deputy Commissioner of Income Tax Officer Circle-2(1), Mysore vs. M/S Mandya District Co-Operative Milk Producers Socities Union Ltd, Mandya

In the result, Revenue’s appeal is dismissed

ITA 1512/BANG/2017[2012-13]Status: DisposedITAT Bangalore20 Feb 2020AY 2012-13

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri S. V. Ravishankar, AdvocateFor Respondent: Ms Neera Malhotra, CIT DR
Section 144

…he present year as compared to the preceding year and for this reason, net profit is reduced although the total turnover has increased by 26%. He placed reliance on the Judgment of Hon’ble Karnataka High Court rendered in the case of CIT vs. Anil Kumar & Co., 386 ITR 702. He 2 pointed out that in this case, it was held that if the books are not rejected and assessment is not framed u/s 144, income cannot be estimated. He submitted that in the present case also, the books are not rejected and the assessment is not framed u/s 144 and therefore, the estimated addition made by the AO is rightly deleted by CIT (A) an…

Nitin Goel, Parwanoo vs. DCIT, CC-II, Chandigarh

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

ITA 1489/CHANDI/2018[2016-17]Status: DisposedITAT Chandigarh22 Oct 2019AY 2016-17

Bench: The Same Is Finally Heard & Disposed Off.

For Appellant: Shri Rajiv Datta, CAFor Respondent: Smt. Veena Joshi, CIT DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 1489/Chd/2018 "नधा"रण वष" / Assessment Year : 2016-17 Shri Nitin Goel The DCIT बनाम Plot No. 28, Sector-1, Central Circle-II, Chandigarh Parwanoo (H.P.) "थायी लेखा सं./PAN NO: AKSPG1615K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Rajiv Datta, CA राज"व क" ओर से/ Revenue by : Smt. Veena Joshi, CIT DR सुनवाई क" तार"ख/Date of Hearing : 22/10/…

Rajvi Paper Traders Pvt.Ltd., Vapi vs. The Income Tax Officer, Ward-7, Vapi

In the result, appeal of the assessee is allowed

ITA 2745/AHD/2016[2012-13]Status: DisposedITAT Surat26 Jul 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A.No.2745/Ahd/2016 "नधा"रणवष"/Assessment Year: 2012-13 Rajvi Paper Traders P. Ltd., Vs. The Income Tax Officer, Plot No.215/1, Nr. Morarji Circle, Ward-7, Vapi. Gidc, Vapi. [Pan: Aabcr 8594 A] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Shri S.R.Meena –Sr.Dr

Section 143(3)Section 144Section 145(3)

…owever, the Assessing Officer has not rejected the books of accounts u/s.143(3) of the Act, therefore no addition can be made without rejection of the books of accounts as held by the Hon’ble Karnataka High Court in the case of CIT Vs. Anil Kumar & Co. [2016] 67 Taxmann.com 278 (Karnataka) wherein it was held that where the books of accounts of the assessee had not been rejected and assessment having not been framed u/s.144 of entire addition Rajvi Paper Traders Pvt. Ltd., Vs. ITO, Ward-7, Surat/ITA No.2745/AHD/2016 A.Y. 2012-13 Page 4 of 6 made by Assessing officer based on estimation of income was to be delet…

Sri G.T. Umesh, Chitradurga vs. The Income Tax Officer Ward-1, Chitradurga

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

ITA 1321/BANG/2017[2009-10]Status: DisposedITAT Bangalore29 Mar 2019AY 2009-10
For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri K.R. Narayana, JCIT (DR)
Section 144Section 145Section 234BSection 44A

…n [2016] 67 taxmann.com 278 (Kar). For ready reference, we reproduce Para no. 6 of this Tribunal order. Page 3 of 4 “06. We have heard the rival contentions and perused the record. We find that the High Courts in the matter of CIT v. Anil Kumar & Co., [(2016) 67 Taxmann.com 278 (Kar)1, CIT v. Symphony Comfort System Ltd [(2013) 35 taxmann.com 533 (Guj)1 and PCIT v. Marg Ltd [(2017) 84 taxmann.com 52 (Mad), have held that no addition can be made on estimated basis without rejecting books of account of assessee. In Marg Ltd (supra), the assessment order is passed u/s.144 of the Act, without rejecting the books of a…

ACIT, Circle-33(1) vs. Alps International

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

ITA 4709/DEL/2003[2001-2002]Status: DisposedITAT Delhi09 Jan 2019AY 2001-2002

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2001-02 Acit, Vs. M/S. Alps International, Circle-33(1), New Delhi 16/11, Iind Floor, R.D. Chamber, Karol Bagh, New Delhi Pan :Aaafa5155A (Appellant) (Respondent) Appellant By Ms. Rinku Singh, Sr.Dr Respondent By Shri Rohit Jain, Adv.; Ms. Deepashree Rao, Ca; & Sh. Vibhu Gupta, Ca

Section 40A(3)Section 69BSection 80H

…e through account payee cheques; - Peculiar/ specialized nature of products, which cannot be sold locally in open market; - Books of accounts, which are duly subjected to tax audit, have been accepted by the AO and not rejected [refer CIT V. Anil Kumar & Co.: 386 ITR 702 (Kar.)]. " As regards ex-parte statements, it pertinent to note that: - None of the parties denied having supplied material to the assessee; - None of the parties stated having received any cash from assessee; - All payments were admittedly made through account payee cheques; 10 - Sh. Ajay Shroff, from whom purchases to the extent of Rs.24,46,44…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1470/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 b. Commissioner of Income-tax, Belgaum v. Anil Kumar & Co [2016] 386 ITR 702 (Karnataka); c. Commissioner of Income-tax vs. Pashupati Nath Agro Food Products Pvt. Ltd. ITA No. 165 of 2010; d. Amarjit Singh v. Income-tax Officer, Ward-1, Phagwara [2017] 81 taxmann.com 444 (Amritsar - Trib.); e. Assistant Commissioner Of Income-Tax v. Trilok Chand Khetwat [2001] 114 TAXMAN 124 (CAL.)(MAG.); f. Assistant Commissioner of I…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1469/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 b. Commissioner of Income-tax, Belgaum v. Anil Kumar & Co [2016] 386 ITR 702 (Karnataka); c. Commissioner of Income-tax vs. Pashupati Nath Agro Food Products Pvt. Ltd. ITA No. 165 of 2010; d. Amarjit Singh v. Income-tax Officer, Ward-1, Phagwara [2017] 81 taxmann.com 444 (Amritsar - Trib.); e. Assistant Commissioner Of Income-Tax v. Trilok Chand Khetwat [2001] 114 TAXMAN 124 (CAL.)(MAG.); f. Assistant Commissioner of I…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1467/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 b. Commissioner of Income-tax, Belgaum v. Anil Kumar & Co [2016] 386 ITR 702 (Karnataka); c. Commissioner of Income-tax vs. Pashupati Nath Agro Food Products Pvt. Ltd. ITA No. 165 of 2010; d. Amarjit Singh v. Income-tax Officer, Ward-1, Phagwara [2017] 81 taxmann.com 444 (Amritsar - Trib.); e. Assistant Commissioner Of Income-Tax v. Trilok Chand Khetwat [2001] 114 TAXMAN 124 (CAL.)(MAG.); f. Assistant Commissioner of I…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1466/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 b. Commissioner of Income-tax, Belgaum v. Anil Kumar & Co [2016] 386 ITR 702 (Karnataka); c. Commissioner of Income-tax vs. Pashupati Nath Agro Food Products Pvt. Ltd. ITA No. 165 of 2010; d. Amarjit Singh v. Income-tax Officer, Ward-1, Phagwara [2017] 81 taxmann.com 444 (Amritsar - Trib.); e. Assistant Commissioner Of Income-Tax v. Trilok Chand Khetwat [2001] 114 TAXMAN 124 (CAL.)(MAG.); f. Assistant Commissioner of I…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 b. Commissioner of Income-tax, Belgaum v. Anil Kumar & Co [2016] 386 ITR 702 (Karnataka); c. Commissioner of Income-tax vs. Pashupati Nath Agro Food Products Pvt. Ltd. ITA No. 165 of 2010; d. Amarjit Singh v. Income-tax Officer, Ward-1, Phagwara [2017] 81 taxmann.com 444 (Amritsar - Trib.); e. Assistant Commissioner Of Income-Tax v. Trilok Chand Khetwat [2001] 114 TAXMAN 124 (CAL.)(MAG.); f. Assistant Commissioner of I…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 b. Commissioner of Income-tax, Belgaum v. Anil Kumar & Co [2016] 386 ITR 702 (Karnataka); c. Commissioner of Income-tax vs. Pashupati Nath Agro Food Products Pvt. Ltd. ITA No. 165 of 2010; d. Amarjit Singh v. Income-tax Officer, Ward-1, Phagwara [2017] 81 taxmann.com 444 (Amritsar - Trib.); e. Assistant Commissioner Of Income-Tax v. Trilok Chand Khetwat [2001] 114 TAXMAN 124 (CAL.)(MAG.); f. Assistant Commissioner of I…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 b. Commissioner of Income-tax, Belgaum v. Anil Kumar & Co [2016] 386 ITR 702 (Karnataka); c. Commissioner of Income-tax vs. Pashupati Nath Agro Food Products Pvt. Ltd. ITA No. 165 of 2010; d. Amarjit Singh v. Income-tax Officer, Ward-1, Phagwara [2017] 81 taxmann.com 444 (Amritsar - Trib.); e. Assistant Commissioner Of Income-Tax v. Trilok Chand Khetwat [2001] 114 TAXMAN 124 (CAL.)(MAG.); f. Assistant Commissioner of I…