CIT v. Apex Therm Packaging (P.) Ltd.

42 Taxmann.com 473High Court2014#1205 most cited

What is CIT v. Apex Therm Packaging (P.) Ltd. authority for?

Where an assessee furnishes full particulars of unsecured loans, including confirmation, name, address, PAN, income tax returns, balance sheet, profit and loss account, and computation of total income for all creditors, and the loans are routed through cheques and duly reflected in the balance sheet, the Assessing Officer is not justified in making an addition under Section 68.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Apex Therm Packaging · Section 68 · cash credit · unsecured loan · genuineness of transaction · identity of creditor · creditworthiness of creditor · AO not justified · full particulars furnished · cheques reflected in balance sheet · Section 147 · Section 148

Also reported as

222 Taxmann 125

Sections most often in play

Section 68Section 147Section 148Section 143(3)Section 132Section 131Section 153ASection 139(1)

Issues it is cited on

source of sourcesummons under section 131section 131(1)shell companycreditworthiness of the creditorpaper companyaddition under section 68surrender of incomeonus of proofshare application moneyprincipal officershare capital and share premium

Judgments citing CIT v. Apex Therm Packaging (P.) Ltd.

H K ISPAT PVT. LTD.,PANCHMAHAL vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1392/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER SN ITA/IT(SS)A No. AY Appellant Respondent 1 IT(SS)A No. 2015-16 ACIT, HK Ispat Pvt. Ltd., 73/Ahd/2025 Central Circle-2, R.S. 380, Vejalpur Road, Vadodara Panchmahal, Godhra-389001 [PAN : AACCH 0966 K] 2 IT(SS)A No. 2016-17 ACIT, HK Ispat Pvt. Ltd., 74/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 3 IT(SS)A No. 2017-18 ACIT, HK Ispat Pvt. Ltd., 75/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 4 IT(SS)A No. 2018-19 ACI…

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1278/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER SN ITA/IT(SS)A No. AY Appellant Respondent 1 IT(SS)A No. 2015-16 ACIT, HK Ispat Pvt. Ltd., 73/Ahd/2025 Central Circle-2, R.S. 380, Vejalpur Road, Vadodara Panchmahal, Godhra-389001 [PAN : AACCH 0966 K] 2 IT(SS)A No. 2016-17 ACIT, HK Ispat Pvt. Ltd., 74/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 3 IT(SS)A No. 2017-18 ACIT, HK Ispat Pvt. Ltd., 75/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 4 IT(SS)A No. 2018-19 ACI…

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1277/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER SN ITA/IT(SS)A No. AY Appellant Respondent 1 IT(SS)A No. 2015-16 ACIT, HK Ispat Pvt. Ltd., 73/Ahd/2025 Central Circle-2, R.S. 380, Vejalpur Road, Vadodara Panchmahal, Godhra-389001 [PAN : AACCH 0966 K] 2 IT(SS)A No. 2016-17 ACIT, HK Ispat Pvt. Ltd., 74/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 3 IT(SS)A No. 2017-18 ACIT, HK Ispat Pvt. Ltd., 75/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 4 IT(SS)A No. 2018-19 ACI…

DCIT, CC-2(3), KOLKATA, KOLKATA vs. DAILMER INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2922/KOL/2025[2022-23]Status: DisposedITAT Kolkata06 Mar 2026AY 2022-23

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No. 2921/Kol/2025 (Assessment Year 2020-2021) & I.T.A. No. 2922/Kol/2025 (Assessment Year 2022-2023) DCIT, CC-2(3), Kolkata, Office of the DCIT,CC-2(3), Kolkata, Aayakar Bhawan Poorva, 4th Floor, 110, Shantipally, E.M. Bypass, Kolkata - 700107 …..…...…………….... Appellant vs. Dailmer Industries Private Limited, 67C, Balaram Dey Street, Beadon Street, S.O. Kolkata - 700006 [PAN: AABCD0836D] …..…...…………….... Respondent Appearances by: Assessee represented by : Soumitra Ch…

DCIT, CC-2(3), KOLKATA, KOLKATA vs. DAILMER INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2921/KOL/2025[2020-21]Status: DisposedITAT Kolkata06 Mar 2026AY 2020-21

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No. 2921/Kol/2025 (Assessment Year 2020-2021) & I.T.A. No. 2922/Kol/2025 (Assessment Year 2022-2023) DCIT, CC-2(3), Kolkata, Office of the DCIT,CC-2(3), Kolkata, Aayakar Bhawan Poorva, 4th Floor, 110, Shantipally, E.M. Bypass, Kolkata - 700107 …..…...…………….... Appellant vs. Dailmer Industries Private Limited, 67C, Balaram Dey Street, Beadon Street, S.O. Kolkata - 700006 [PAN: AABCD0836D] …..…...…………….... Respondent Appearances by: Assessee represented by : Soumitra Ch…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 4117/DEL/2025[2022-23]Status: DisposedITAT Delhi26 Nov 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 4116/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Nov 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DY COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ALLURE DEVELOPERS PRIVATE LIMITED, DELHI

In the result, appeal of the Revenue in ITA No

ITA 4108/DEL/2025[2021-22]Status: DisposedITAT Delhi26 Nov 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIA vs. M/S AJAY REALCON PVT. LTD., NOIDA

In the result, appeal of the Revenue in ITA No

ITA 3560/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PRIVATE LIMITED, NOIDA

In the result, appeal of the Revenue in ITA No

ITA 3558/DEL/2025[2019]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ACE RESIDENCY PVT. LTD, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 3493/DEL/2025[2021]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

INCOME TAX OFFICER WARD 1(1), FARIDABAD, FARIDABAD vs. BHIKSHU PORTFOLIO PRIVATE LIMITED, FARIDABAD

ITA 4252/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4205/Del/2025 along with C.O. No. 214/Del/2025 Assessment Year: 2013-14 With ITA No.4206/Del/2025 along with C.O. No. 215/Del/2025 Assessment Year: 2014-15 With ITA No.4207/Del/2025 along with C.O. No. 216/Del/2025 Assessment Year: 2015-16 With ITA No.4251/Del/2025 along with C.O. No. 217/Del/2025 Assessment Year: 2016-17 With ITA No.4252/Del/2025 along with C.O. No. 218/Del/2025 Assessment Year: 2017-18 Vs. Bhikshu Portfolio Pvt. Ltd., Income Tax O…

INCOME TAX OFFICER WARD 1(1), FARIDABAD, FARIDABAD vs. BHIKSHU PORTFOLIO PRIVATE LIMITED, FARIDABAD

ITA 4251/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4205/Del/2025 along with C.O. No. 214/Del/2025 Assessment Year: 2013-14 With ITA No.4206/Del/2025 along with C.O. No. 215/Del/2025 Assessment Year: 2014-15 With ITA No.4207/Del/2025 along with C.O. No. 216/Del/2025 Assessment Year: 2015-16 With ITA No.4251/Del/2025 along with C.O. No. 217/Del/2025 Assessment Year: 2016-17 With ITA No.4252/Del/2025 along with C.O. No. 218/Del/2025 Assessment Year: 2017-18 Vs. Bhikshu Portfolio Pvt. Ltd., Income Tax O…

INCOME TAX OFFICER WARD 1(1), FARIDABAD, FARIDABAD vs. BHIKSHU PORTFOLIO PRIVATE LIMITED, FARIDABAD

ITA 4207/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4205/Del/2025 along with C.O. No. 214/Del/2025 Assessment Year: 2013-14 With ITA No.4206/Del/2025 along with C.O. No. 215/Del/2025 Assessment Year: 2014-15 With ITA No.4207/Del/2025 along with C.O. No. 216/Del/2025 Assessment Year: 2015-16 With ITA No.4251/Del/2025 along with C.O. No. 217/Del/2025 Assessment Year: 2016-17 With ITA No.4252/Del/2025 along with C.O. No. 218/Del/2025 Assessment Year: 2017-18 Vs. Bhikshu Portfolio Pvt. Ltd., Income Tax O…

INCOME TAX OFFICER, FARIDABAD vs. BHIKSHU PORTFOLIO PRIVATE LIMITED, FARIDABAD

ITA 4206/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4205/Del/2025 along with C.O. No. 214/Del/2025 Assessment Year: 2013-14 With ITA No.4206/Del/2025 along with C.O. No. 215/Del/2025 Assessment Year: 2014-15 With ITA No.4207/Del/2025 along with C.O. No. 216/Del/2025 Assessment Year: 2015-16 With ITA No.4251/Del/2025 along with C.O. No. 217/Del/2025 Assessment Year: 2016-17 With ITA No.4252/Del/2025 along with C.O. No. 218/Del/2025 Assessment Year: 2017-18 Vs. Bhikshu Portfolio Pvt. Ltd., Income Tax O…

INCOME TAX OFFICER, FARIDABAD vs. BHIKSHU PORTFOLIO PRIVATE LIMITED, FARIDABAD

ITA 4205/DEL/2025[2013]Status: DisposedITAT Delhi17 Nov 2025

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.4205/Del/2025 along with C.O. No. 214/Del/2025 Assessment Year: 2013-14 With ITA No.4206/Del/2025 along with C.O. No. 215/Del/2025 Assessment Year: 2014-15 With ITA No.4207/Del/2025 along with C.O. No. 216/Del/2025 Assessment Year: 2015-16 With ITA No.4251/Del/2025 along with C.O. No. 217/Del/2025 Assessment Year: 2016-17 With ITA No.4252/Del/2025 along with C.O. No. 218/Del/2025 Assessment Year: 2017-18 Vs. Bhikshu Portfolio Pvt. Ltd., Income Tax O…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA, VADODARA. vs. TRUFORM TECHNO PRODUCTS PRIVATE LIMITED, NAGPUR

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

ITA 1776/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2009-10

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68Section 78(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Deputy Commissioner of Truform Techno Products Income Tax, Private Limited, Circle – 2(1)(1), H. No.151, S.No.7/3, Aayakar Bhawan, At Kawtha, Vs. Race Course Circle, Tah Kamptee, Vadodara – 390 007 Nagpur – 441 002 (Gujarat). (Maharashtra) [PAN – AAACT 8617 M] C.O. No.42/Ahd/2025 (In ITA No.1775/Ahd/2024) Assessment Year: 2009-10 Truform Techno Products Deputy Commissioner of Private Limited, Income Tax, H. No.151, S.No.7/3, Circ…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA, VADODARA vs. TRUFORM TECHNO PRODUCTS PRIVATE LIMITED, NAGPUR

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

ITA 1775/AHD/2024[2009-10]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2009-10

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2009-10

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68Section 78(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Deputy Commissioner of Truform Techno Products Income Tax, Private Limited, Circle – 2(1)(1), H. No.151, S.No.7/3, Aayakar Bhawan, At Kawtha, Vs. Race Course Circle, Tah Kamptee, Vadodara – 390 007 Nagpur – 441 002 (Gujarat). (Maharashtra) [PAN – AAACT 8617 M] C.O. No.42/Ahd/2025 (In ITA No.1775/Ahd/2024) Assessment Year: 2009-10 Truform Techno Products Deputy Commissioner of Private Limited, Income Tax, H. No.151, S.No.7/3, Circ…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT, SURAT vs. MASSIMO ENTERPRISE, SURAT

In the result, appeal of Revenue is dismissed and additional ground raised by the assessee is also dismissed

ITA 1111/SRT/2024[2013-14]Status: DisposedITAT Surat22 Aug 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1107 & 1108/Srt/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid Hearing) Assistant Commissioner Of Jignesh Mahesh Amin बनाम/ Income-Tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5Th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajpa 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1109/Srt/2024 Assessment Year: 2013-14 Assistant Commissioner Of Anupa Jignesh Amin बनाम/ Income-Tax, Central Circle- B-19, Ashirwad Residency Near Vs. 3, Surat, 5Th Floor, Aayakar China Gate, City Light, Surat-395 Bhawan, Majura Gate, 017 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acspa 6502 F (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita No.1111/Srt/2024 Assessment Year: 2013-14 (Hybrid Hearing) Assistant Commissioner Of Massimo Enterprise बनाम/ Income-Tax, Central Circle- Fp No.139, Orleaans, Near Sosyo Vs. 3, Surat, 5Th Floor, Aayakar Circle, Udhna Magdalla Road, Bhawan, Majura Gate, Surat-395 007 Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aavfm 0143 M (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1107 and 1108/SRT/2024 Assessment Years: 2014-15 & 2015-16 (Hybrid hearing) Assistant Commissioner of Jignesh Mahesh Amin बनाम/ Income-tax, Central Circle- 418, Royal Trading Tower, Nr. Vs. 3, Surat, 5th Floor, Aayakar Ratan Cinema, Salabatpura, Surat- Bhawan, Majura Gate, 395 003 Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAJPA 2349 H (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA No.1109/SRT/2024 Assessment Year: 2013-14…

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