How many judgments cite CIT v. Associated Transport Pvt. Ltd.?

44 judgments on BharatTax cite CIT v. Associated Transport Pvt. Ltd. (84 Taxmann 146), spanning 2021 to 2026.

Which sections of the Income Tax Act does CIT v. Associated Transport Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 115BBE, Section 69A, Section 143(3), Section 145(3), Section 80P.

CIT v. Associated Transport Pvt. Ltd.

84 Taxmann 146High Court1996#2661 most cited

What is CIT v. Associated Transport Pvt. Ltd. authority for?

An addition under section 68 is not sustainable if the purchase and sale are recorded in the books of account and the profit has been offered to tax.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2021 to 2026.

Also referred to as

CIT v. Associated Transport Pvt. Ltd. · section 68 · addition under section 68 · books of account · profit offered to tax · cash credits · unexplained money · preponderance of probability

Sections most often in play

Section 68 Section 115BBE Section 69A Section 143(3)Section 145(3)Section 80P Section 250 Section 142(1)

Issues it is cited on

section 285ba section 271da section 285 section 2(1)addition u/s 68 addition under section 68 section 115bb section 115b double taxation preponderance of probability section 115bbe section 44ab

Judgments citing CIT v. Associated Transport Pvt. Ltd.

Debraj Sahoo, Kolkata vs. DCIT, Cir. 44, Kolkata

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

ITA 276/KOL/2024[2017-18]Status: DisposedITAT Kolkata08 Aug 2024AY 2017-18

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143(3)Section 250Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 276/KOL/2024 Assessment Year: 2017-18 Debraj Sahoo...........................................................................Appellant [PAN: BYMPS 8715 F] Vs. DCIT, Cir.-44, Kolkata..........................................................Respondent Appearances: Assessee represented by: Akash Bansal, FCA. Department represen…

Mr. Bichitrananda Rout, Shankarpur, Cuttack vs. Income Tax Officer, Ward-2(1), Cuttack

In the result, appeal of the assessee stands dismissed

ITA 60/CTK/2024[2017-18]Status: HeardITAT Cuttack10 Jul 2024AY 2017-18

For Appellant: Shri B.R.PandaFor Respondent: Shri S.C.Mohanty

Section 115BSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2017-18 Mr Bichitrananda Rout, At: Mr Bichitrananda Rout, At: Vs. ITO, Ward ITO, Ward -2(1), Dhiha Dhiha Sahi, Sahi, Shankarpur, Shankarpur, Cuttack Cuttack PAN/GIR No PAN/GIR No.BXKPR 3067 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri B.R.Panda, B.R.Panda, Adv Revenue by : Shri S.C.Mohanty : Shri S.C.Moha…

Ganapathy Chandrasekaran, Erode vs. DCIT, Circle-1, Erode

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 776/CHNY/2024[2017-18]Status: DisposedITAT Chennai28 Jun 2024AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 776/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of Income Ganapathy Chandrasekaran, V. Tax, 93, Erode Main Road, Circle -1, Ganapathypalayam, Erode. Erode – 638 153. [Pan: Abrpc-3073-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S. Sridhar, Advocate (Erode) ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 20.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 28.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. S. Sridhar, Advocate (Erode)For Respondent: Shri. D. Hema Bhupal, JCIT

Section 69A

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 776/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner of Income Ganapathy Chandrasekaran, v. Tax, 93, Erode Main Road, Circle -1, Ganapathypalayam, Erode. Erode – 638 153. [PAN: ABRPC-3073-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. S. Sridhar, Advocate (Erode) ""यथ" क" ओर…

M/S. Mahaveera Minority Credit Co-Operative Society Limited, Vijayanagar vs. Income Tax Officer, Ward-1 & Tps, Hospet

ITA 528/BANG/2024[2017-18]Status: DisposedITAT Bangalore13 Jun 2024AY 2017-18

Bench: Shri George George K & Shri Waseem Ahmed

Section 115BSection 143(3)Section 234Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.528/Bang/2024 Assessment Year : 2017-18 M/s. Mahaveera Minority Credit Co-operative Vs. ITO, Society Ltd., Main Bazar, Hivinahadagali – 583 219, Vijayanagar District. Ward - 1 and TPS, Hospet. PAN: AAAAM 4533 Η APPELLANT RESPONDENT Assessee by Smt. Sunaiana Bhatia, CA Revenue by Shri. Ramnathan, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing 12.06.2024 Date of Pronouncement : 13.06.2024 ORDER Per George George K, Vice President: This appeal at the instance of the…

Rakesh Malhotra, Delhi vs. ITO, Ward-36(4), Civic Centre, Minto Road, Delhi

In the result, appeal of the assessee is allowed

ITA 3571/DEL/2023[2017-18]Status: DisposedITAT Delhi17 May 2024AY 2017-18

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3571/Del/2023 िनधा"रणवष"/Assessment Year: 2017-18

Section 143(3)Section 68Section 69A

…I.T.A.No.3571/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.3571/Del/2023 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Rakesh Malhotra ITO, G-1/5, F.No.23, 2nd Floor, Vs. Ward-36(4), Model Town-II, New Delhi. Civic Centre, New Delhi. PAN No.AAIHR5845L अपीलाथ" Appellant ""यथ"/Respondent Shri K Sampath, Adv. & िनधा"रतीक"ओरसे /Assessee by Shri V. Rajkumar, Adv. Shri Om Parkash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 11.03.2024 17.05.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal i…

DCIT Central Circle-13, Jhandewalan New Delhi vs. Magic Auto Pvt Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 2152/DEL/2023[2017-18]Status: DisposedITAT Delhi15 May 2024AY 2017-18

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Rajesh Kumar Dhaneshta, Sr. DR

Section 145(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2152/DEL/2023[A.Y. 2017-18] The Dy.C.I.T Vs. Magic Auto Pvt Ltd Central Circle – 13 7/56, Desh Bandhu Gupta Road New Delhi Karol Bagh, New Delhi PAN – AAACM 4873 C CO. No. 96/DEL/2023 [A/o ITA No. 2152/DEL/2023[A.Y. 2017-18]) Magic Auto Pvt Ltd Vs. The Dy. C.I.T 7/56, Desh Bandhu Gupta Road Central Circle – 13 Karol Bagh, New Delhi New Delhi PAN – AAACM 4873 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Adv Shri Sumit Lal Chandani, Adv…

ACIT CC-14, Delhi vs. Delhi Spot Bullion Trading Co. Pvt. Ltd., Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1965/DEL/2021[2017-18]Status: DisposedITAT Delhi23 Apr 2024AY 2017-18

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Anuj Jain, CAFor Respondent: Sh. Amit Katoch, Sr. DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 1965/Del/2021 : Asstt. Year : 2017-18 ACIT, Vs Delhi Spot Bullion Trading Co. Pvt. Ltd., 137, 2nd Floor, Near Moti Bazar, Central Circle-14, New Delhi-110055 Main Road, Chandni Chowk, New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AADCD2014M Assessee by : Sh. Anuj Jain, CA Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 15.02.2024 Date of Pronouncement: 23.04.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the R…

Deputy Commissioner of Income-Tax, Corporate Circle-1, Coimbatore vs. Ms Dar Paradise Pvt. Ltd., Coimbatore

In the result, appeal filed by the revenue is dismissed

ITA 1106/CHNY/2023[2017-18]Status: DisposedITAT Chennai21 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1106/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of M/S. Dar Paradise Pvt. Ltd., Income Tax, V. 599, Raja Street, Corporate Circle -1, Coimbatore – 641 001. Coimbatore. [Pan: Aafcd-3066-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Clement Ramesh Kumar, Cit ""यथ" क" ओर से/Respondent By : Shri. N. Arjun Raj, Ca सुनवाई क" तारीख/Date Of Hearing : 05.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.03.2024

For Appellant: Shri. R. Clement Ramesh Kumar, CITFor Respondent: Shri. N. Arjun Raj, CA

Section 115JSection 131Section 133(6)Section 142(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथा. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1106/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner of M/s. DAR Paradise Pvt. Ltd., Income Tax, v. 599, Raja Street, Corporate Circle -1, Coimbatore – 641 001. Coimbatore. [PAN: AAFCD-3066-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. R. Clement Ramesh Kumar, CIT ""यथ" क" ओ…

Sri. Girish Mallesh, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-6(2)(1), Bangalore

In the result, appeal of the assessee in ITA No

ITA 837/BANG/2023[2017-18]Status: DisposedITAT Bangalore19 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Ashwin D Gowda, D.R

Section 115BSection 142Section 143Section 250Section 271ASection 44ASection 68

…ITA Nos.836 & 837/Bang/2023 Sri Girish Mallesh, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.836 & 837/Bang/2023 Assessment Years: 2017-18 Sri Girish Mallesh No.399, 14th Main, 3rd Stage ACIT Basaveshwaranagar Circle-6(2)(1) Vs. Bangalore 580 079 Bangalore PAN NO : AJQPM3069A APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, A.R. Respondent by : Shri Ashwin D Gowda, D.R. Date of Hearing : 19.12.2023 Date of Pronouncement : 19.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBE…

Sri. Girish Mallesh, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-6(2)(1), Bangalore

In the result, appeal of the assessee in ITA No

ITA 836/BANG/2023[2017-18]Status: DisposedITAT Bangalore19 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Roy

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Ashwin D Gowda, D.R

Section 115BSection 142Section 143Section 250Section 271ASection 44ASection 68

DCIT, Central Circle-4(3), Mumbai vs. Mangal Royal Jewels Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue is dismissed and the appeal filed by the asseees is allowed

ITA 3274/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-18

Bench: Shri Br Baskaranshri Pavan Kumar Gadalem/S Mangal Royal Vs. Acit-Cc-1(3), Jewels Pvt Ltd. 29C, Room No.905, 9Thfoor, Shyam Kamal Co- Old Cgo Bldg,Annexe, Operative Housing M.K. Road, Society Ltd, Agarwal Mumbai-400020. Market, M.G. Road, Vile Parle (E), Mumbai-400057. Pan/Gir No. : Aaicm0846R Appellant .. Respondent Dy.Cit-Cc 4(3), Vs. M/S Mangal Royal Central Range-4, Jewels Pvt Ltd. 29C, Room No.1921, Shyam Kamal Co- 19Th Floor, Air India Operative Housing Bldg, Nariman Point, Society Ltd, Agarwal Mumbai-400021. Market, M.G. Road, Vile Parle (E), Mumbai-400057 Pan/Gir No. : Aaicm0846R Appellant .. Respondent Appellant/Respondent Mr.Poojan Mehta.Ar By : Respondent/Appellant By Mr.Prakash Kishinchandani.Dr Date Of Hearing 08.09.2023 Date Of Pronouncement 28.11.2023

Section 131Section 132Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s Mangal Royal Vs. ACIT-CC-1(3), Jewels Pvt Ltd. 29C, Room No.905, 9thFoor, Shyam Kamal Co- Old CGO Bldg,Annexe, operative Housing M.K. Road, Society Ltd, Agarwal Mumbai-400020. market, M.G. Road, Vile Parle (E), Mumbai-400057. PAN/GIR No. : AAICM0846R Appellant .. Respondent Dy.CIT-CC 4(3), Vs. M/s Mangal Royal Central Range-4, Jewels Pvt Ltd. 29C, Room No.1921, Shyam Kamal Co- 19th Floor, Air India operative Housing Bldg, Nariman Point, Society Ltd, Agarwal Mumbai-400021…

Mangal Royal Jewels Pvt. Ltd., Mumbai vs. ACIT, Central Circle-1(3), Mumbai

In the result, the appeal filed by the revenue is dismissed and the appeal filed by the asseees is allowed

ITA 3062/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-18

Section 131Section 132Section 143(1)

Smt. Malapur Mounika, Chitradurga vs. Income-Tax Officer, Ward-1, Chitradurga

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 599/BANG/2023[2017-18]Status: DisposedITAT Bangalore30 Oct 2023AY 2017-18

Bench: Shri George George Kassessment Year : 2017-18 Smt. Malapur Mounika, Vs. Ito, Prop : M/S. Kaligal Poultry Services, Ward – 1, M H Road, Chitradurga. Chitradurga – 577 501. Pan : Bhypm 5247 F Appellant Respondent Assessee By : Ms. Sunaina Bhatia, Ca Revenue By : Shri. Ganesh R Ghale, Advocate, Standing Counsel For Revenue. Date Of Hearing : 27.10.2023 Date Of Pronouncement : 30.10.2023

For Appellant: Ms. Sunaina Bhatia, CAFor Respondent: Shri. Ganesh R Ghale, Advocate, Standing Counsel for Revenue

Section 115BSection 15BSection 234Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT Assessment Year : 2017-18 Smt. Malapur Mounika, Vs. ITO, Prop : M/s. Kaligal Poultry Services, Ward – 1, M H Road, Chitradurga. Chitradurga – 577 501. PAN : BHYPM 5247 F APPELLANT RESPONDENT Assessee by : Ms. Sunaina Bhatia, CA Revenue by : Shri. Ganesh R Ghale, Advocate, Standing Counsel for Revenue. Date of hearing : 27.10.2023 Date of Pronouncement : 30.10.2023 O R D E R This appeal at the instance of the assessee is directed against CIT(A)’s order dated 28.07.2023, passed under section 250 of the Inc…

Manasi Jewellers Private Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 3(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 819/MUM/2023[2020-2021]Status: DisposedITAT Mumbai23 Aug 2023AY 2020-2021

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blemanasi Jewellers Pvt. Ltd V. Dcit, Central Circle 3(4) Office No. 37, 97/101 Room No. 1915 Mumbadevi Diamond Premises Air India Building, Nariman Point Mumbai- 400021 Sheikh Memon Street Zaveri Bazar, Mumbai- 400002 Pan: Aabcm5354P (Appellant) (Respondent)

Section 132Section 143(2)Section 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Manasi Jewellers Pvt. Ltd v. DCIT, Central Circle 3(4) Office No. 37, 97/101 Room No. 1915 Mumbadevi Diamond Premises Air India Building, Nariman Point Mumbai- 400021 Sheikh Memon Street Zaveri Bazar, Mumbai- 400002 PAN: AABCM5354P (Appellant) (Respondent) Assessee Represented by : Shri. Devendra Jain Department Represented by : Ms. Kavita Kaushik Date of conclusion of Hearing : 14.06.2023 Date of Pronouncement : 23.08.2023 O R D E R PER S.…

DCIT, Circle-2(1)(1), Mumbai vs. M/S Kundan Jewellers Pvt Ltd, Mumbai

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

ITA 1035/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 May 2023AY 2017-18

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaledcit, Circle – 2(1)(1) Vs. M/S. Kundan Jewellers Room No. 561, 5Th Floor Pvt Ltd Aayakar Bhavan, Mk 223, Sm Patil Bldg, Sv Road, Mumbai – 400 020 Road, Andheri (W), Mumbai – 400058. Pan/Gir No. : Aabck5770H Appellant .. Respondent Appellant By : Mr.Nihar Ranjan Samal.Dr Respondent By : Mr.Siddharth Kothari.Ar Date Of Hearing 19.05.2023 Date Of Pronouncement 29 .05.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac)/Cit(A), Delhi Passed U/S 143(3) & 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Nihar Ranjan Samal.DRFor Respondent: Mr.Siddharth Kothari.AR

Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER DCIT, Circle – 2(1)(1) Vs. M/s. Kundan Jewellers Room No. 561, 5th Floor Pvt Ltd Aayakar Bhavan, MK 223, SM Patil Bldg, SV Road, Mumbai – 400 020 Road, Andheri (W), Mumbai – 400058. PAN/GIR No. : AABCK5770H Appellant .. Respondent Appellant by : Mr.Nihar Ranjan Samal.DR Respondent by : Mr.Siddharth Kothari.AR Date of Hearing 19.05.2023 Date of Pronouncement 29 .05.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the order…

Fine Gujranwala Jewellers, New Delhi vs. ITO, Ward-51(3), New Delhi

In the result the appeal of the assessee is allowed

ITA 1540/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Mar 2023AY 2017-18

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Shri K. Sampath, Advocate

Section 285BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘B’ NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1540/DEL/2022 (A.Y. 2017-18) M/s. Fine Gujaranwala Vs. Income Tax Officer, Jewellers, 2630, Bank Street, Ward : 51 (3) Karol Bagh, New Delhi – 110 005. New Delhi. PAN No. AAEFF7028B ( RESPONDENT ) ( APPELLANT ) SA No. 244/Del/2022 (In I.T.A. No. 1540/DEL/2022 (A.Y. 2017-18)) M/s. Fine Gujaranwala Vs. Income Tax Officer, Jewellers, 2630, Bank Street, Ward : 51 (3) Karol Bagh, New Delhi – 110 005. New Delhi. PAN No. AAEFF7028B ( RESPONDENT…

Basappa Ramesh, Bangalore vs. The ACIT, Circle-2(2)(1), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 1093/BANG/2022[2017-18]Status: DisposedITAT Bangalore24 Feb 2023AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Smt. Priyadarshini Besaganni, Addl.CIT(DR)(ITAT), Bengaluru

Section 115BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 Basapparamesh, Vs. The Assistant Commissioner No.171, Basavshri, of Income Tax, 14th Main, 31st Cross, Circle 2(2)(1), BSK 2nd Stage, Bengaluru. Bangalore – 560 080. PAN: AAJPR 8871P APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Smt. Priyadarshini Besaganni, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 22.02.2023 Date of Pronouncement : 24.02.2023 O R D E R Per Padmavathy S., Accountant Member This appeal is ag…

Dy CIT-CC-1(1), Mumbai vs. Shree Mangal Jewels P. Ltd., Mumbai

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

ITA 1408/MUM/2021[2017-18]Status: DisposedITAT Mumbai11 Oct 2022AY 2017-18

Section 131Section 133ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 1408/Mum/2021 (A.Y. 2017-18) Vs. Shree Mangal Jewels DCIT, CC-1(1) 903, 9th Floor Private Limited Pratishtha Bhavan Shop No. 201, 2nd M.K. Road Floor, Chintamani Old CGO Bldg Annexe Arcade, Dhanji Street Mumbai-400 020. Mumbai-400 003. PAN : AAOCS8954B (Appellant) (Respondent) Assessee by Shri R.S. Khandelwal Department by Shri Chetan M. Kacha Date of Hearing 13.07.2022 Date of Pronouncement 11.10.2022 O R D E R Per B.R.Baskaran (AM) :- The Revenue has filed this appeal challenging the orde…

Sita Ram Rastogi, Lakhimpur Kheri vs. Income Tax Officer, Ward 3(5), Lakhimpur Kheri

In the result, the appeal of the assessee stands allowed

ITA 23/LKW/2022[2017-2018]Status: DisposedITAT Lucknow08 Sept 2022AY 2017-2018

Bench: Shri. A. D. Jainassessment Year: 2017-18 Sita Ram Rastogi V. The Ito Prop. M/S Shyam Jewellers Ward 3(5) Lakhimpur Kheri Lakhimpur Kheri Tan/Pan:Agapr6341R (Appellant) (Respondent) Appellant By: Shri K. R. Rastogi, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 05 09 2022 Date Of Pronouncement: 08 09 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 26.11.2021, For The Assessment Year 2017-18, Raising The Following Grounds Of Appeal: 1. That The Learned Income Tax Officer Made An Addition Of Rs.19,10,000/- As Un Explained Cash Deposit In The Books Maintained By The Assessee Whereas There Is No Such Single Deposit In The Books. 2. That The Additions Of Rs.15,688/- & Rs.5,693/- Have Been Made Without Any Basis Which Are Simply The Guess Work & Therefore Not Justified. 3. That The Learned Income Tax Officer Has Not Pointed Out Any Mistake Or Discrepancy In The Books Of Account As Is Evident From His Order In Paras 3 To 6 & Straight Away Made Up His Mind To Make Addition As Is Evident From His Observation Below Para 6 Of His Order. 4. That The Appellant Had Explained The Availability Of Funds (Old Sbn'S), Which Was Accepted By The Assessing Officer.

For Appellant: Shri K. R. Rastogi, C.AFor Respondent: Shri Harish Gidwani, D.R

Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT Assessment Year: 2017-18 Sita Ram Rastogi v. The ITO Prop. M/s Shyam Jewellers Ward 3(5) Lakhimpur Kheri Lakhimpur Kheri TAN/PAN:AGAPR6341R (Appellant) (Respondent) Appellant by: Shri K. R. Rastogi, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 05 09 2022 Date of pronouncement: 08 09 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 26.11.2021, for the Assessment Year 2017-18, raising the following Grounds of Appeal: 1. That the learned Incom…

M/S. Navajyothi Trust, Mysuru vs. Income Tax Officer, Exemption Ward, Mysuru

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

ITA 688/BANG/2021[2017-18]Status: DisposedITAT Bangalore18 Aug 2022AY 2017-18

Bench: Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 234Section 68

…ITA No.688/Bang/2021 M/s. Navajyothi Trust, Mysuru IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. Navajyothi Trust Navajyothi Trust Presentation Vidya Bhavan, Shivaji Road ITO, N.R. Mohalla Vs. Exemption Ward Mysuru 570 008 Mysuru PAN NO : AAATN6937H APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel Date of Hearing : 18.08.2022 Date of Pronouncement : 18.08.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is direct…