CIT v. Ayachi Chandrasekhar Narsangji

95 Taxmann.com 323High Court2018#5185 most cited

What is CIT v. Ayachi Chandrasekhar Narsangji authority for?

Addition under Section 68 of the Income Tax Act is not sustainable if the assessee establishes the identity of lenders, provides evidence like loan confirmations and bank statements, and has repaid the loan through account payee cheques.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

CIT v. Ayachi Chandrashekhar Narsangji · Section 68 · addition under section 68 · loan repayment · account payee cheques · creditworthiness of the creditor · genuineness of the transaction · source of source · share application money

Sections most often in play

Section 68Section 143(3)Section 147Section 148Section 115BBESection 133(6)Section 132Section 143(2)

Issues it is cited on

proximate nexusbogus share capitalsource of sourceaddition u/s 68creditworthiness of the creditoraddition under section 68section 131(1a)share application moneyborrowed satisfactionlive linkaccommodation entrygenuineness of the transaction

Judgments citing CIT v. Ayachi Chandrasekhar Narsangji

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 2225/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad08 Apr 2026AY 2018-19
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos: 2224 & 2225/Ahd/2025 Assessment Years: 2016-17 & 2018-19 Prolife Industries Ltd. The ITO 213, GIDC, Panoli, Ward-3(1)(1), Ankleshwar Vs Ahmedabad Gujarat-394116 PAN: AAACR9172R (Appellant) (Respondent) Assessee Represented: Shri Kunal Shangvi, A.R. Revenue Represented: Shri Abhijit, Sr. D.R. Date of hearing : 09-03-2026 Date of pronouncement : 08 -04-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the Assessee as…

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

ITA 2224/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad08 Apr 2026AY 2016-17
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos: 2224 & 2225/Ahd/2025 Assessment Years: 2016-17 & 2018-19 Prolife Industries Ltd. The ITO 213, GIDC, Panoli, Ward-3(1)(1), Ankleshwar Vs Ahmedabad Gujarat-394116 PAN: AAACR9172R (Appellant) (Respondent) Assessee Represented: Shri Kunal Shangvi, A.R. Revenue Represented: Shri Abhijit, Sr. D.R. Date of hearing : 09-03-2026 Date of pronouncement : 08 -04-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the Assessee as…

DCIT CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. CRYSTAL CERAMIC INDUSTRIES LIMITED, AHMEDABAD

In the result, the appeals filed by the Revenue in ITA Nos

ITA 860/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 682, 859 & 860/Ahd/2024 Asst. Years: 2013-14, 2015-16 & 2016-17 Crystal Ceramics The DCIT Industries Limited Central Circle-1(1), 338/9 Rajpark Society, Vs Ahmedabad B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 Gujarat PAN: AADCC2915L The DCIT Vs Crystal Ceramics Central Circle-1(1), Industries Limited Ahmedabad 338/9 Rajpark Society, B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 (Appellant) Gujarat PAN: AADCC2915L (Respondent) Assessee…

DCIT CENTRAL CIRCLE 1(1) AHMEDABAD, AHMEDABAD vs. CRYSTAL CERAMIC INDUSTRIES LIMITED, AHMEDABAD

In the result, the appeals filed by the Revenue in ITA Nos

ITA 859/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 682, 859 & 860/Ahd/2024 Asst. Years: 2013-14, 2015-16 & 2016-17 Crystal Ceramics The DCIT Industries Limited Central Circle-1(1), 338/9 Rajpark Society, Vs Ahmedabad B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 Gujarat PAN: AADCC2915L The DCIT Vs Crystal Ceramics Central Circle-1(1), Industries Limited Ahmedabad 338/9 Rajpark Society, B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 (Appellant) Gujarat PAN: AADCC2915L (Respondent) Assessee…

CRYSTAL CERAMICS INDUSTRIES LIMITED,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

In the result, the appeals filed by the Revenue in ITA Nos

ITA 682/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2013-14

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA Nos: 682, 859 & 860/Ahd/2024 Asst. Years: 2013-14, 2015-16 & 2016-17 Crystal Ceramics The DCIT Industries Limited Central Circle-1(1), 338/9 Rajpark Society, Vs Ahmedabad B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 Gujarat PAN: AADCC2915L The DCIT Vs Crystal Ceramics Central Circle-1(1), Industries Limited Ahmedabad 338/9 Rajpark Society, B/H Samrudhhi Tenament Isanpur, Ahmedabad-382443 (Appellant) Gujarat PAN: AADCC2915L (Respondent) Assessee…

NIDHI RANI,PANIPAT vs. INCOME TAX OFFICE, WARD-1, PANIPAT, PANIPAT

In the result, appeal of the assessee is allowed

ITA 3323/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] Smt. Nidhi Rani Vs Ito 1361, Sector-25, Part-Ii Ward-1, Panipat, Haryana-132103 Panipat Pan-Arrpr9400P Appellant Respondent Appellant By Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. & Shri Saksham Agarwal, Ca Respondent By Shri Shyam Manohar Singh, Sr.Dr Date Of Hearing 24.09.2025 Date Of Pronouncement 19.12.2025 Order

Section 142(1)Section 143Section 143(2)Section 143(3)Section 234ASection 250Section 68

…ITA No.3323/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] Smt. Nidhi Rani vs ITO 1361, Sector-25, Part-II Ward-1, Panipat, Haryana-132103 Panipat PAN-ARRPR9400P APPELLANT RESPONDENT Appellant by Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. & Shri Saksham Agarwal, CA Respondent by Shri Shyam Manohar Singh, Sr.DR Date of Hearing 24.09.2025 Date of Pronouncement 19.12.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated 30.…

DIAMOND REALCON PRIVATE LIMITED,DELHI vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeal in ITA

ITA 1260/DEL/2025[2012-13]Status: DisposedITAT Delhi05 Dec 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 1260/Del/2025 (A.Y. 2012-13) M/S Diamond Realcon Private Vs Assistant Commissioner Of Limited, Income Tax, Central Circle-Ii, Shop No. 68, Building No. 38, Faridabad, Surya House, Near Pnb, Devli, Haryana-121001 Khanpur, New Delhi-110062 Pan: Aadcd6696H Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Ms.Suman Malik, Cit Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 05/12/2025

Section 143(2)Section 147Section 148Section 151Section 153CSection 68

…1 ITA No. 1259 & 1260/Del/2025 Diamond Realcon Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1260/Del/2025 (A.Y. 2012-13) M/s Diamond Realcon Private Vs Assistant Commissioner of Limited, Income Tax, Central Circle-II, Shop No. 68, Building No. 38, Faridabad, Surya House, Near PNB, Devli, Haryana-121001 Khanpur, New Delhi-110062 PAN: AADCD6696H Appellant Respondent Assessee by Sh. S. S. Nagar, CA Revenue by Ms.Suman Malik, CIT DR Date of Hearing 08/09/2025 Date of…

DIAMOND REALCON PRIVATE LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeal in ITA

ITA 1259/DEL/2025[2011-12]Status: DisposedITAT Delhi05 Dec 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 1260/Del/2025 (A.Y. 2012-13) M/S Diamond Realcon Private Vs Assistant Commissioner Of Limited, Income Tax, Central Circle-Ii, Shop No. 68, Building No. 38, Faridabad, Surya House, Near Pnb, Devli, Haryana-121001 Khanpur, New Delhi-110062 Pan: Aadcd6696H Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Ms.Suman Malik, Cit Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 05/12/2025

Section 143(2)Section 147Section 148Section 151Section 153CSection 68

…1 ITA No. 1259 & 1260/Del/2025 Diamond Realcon Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1260/Del/2025 (A.Y. 2012-13) M/s Diamond Realcon Private Vs Assistant Commissioner of Limited, Income Tax, Central Circle-II, Shop No. 68, Building No. 38, Faridabad, Surya House, Near PNB, Devli, Haryana-121001 Khanpur, New Delhi-110062 PAN: AADCD6696H Appellant Respondent Assessee by Sh. S. S. Nagar, CA Revenue by Ms.Suman Malik, CIT DR Date of Hearing 08/09/2025 Date of…

PASSION REALTECH PVT LTD,GURGAON vs. ;ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeals in ITA

ITA 1269/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Nov 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(2)Section 147Section 148Section 151Section 153C

…1 ITA No. 1268 & 1269/Del/2025 Passion Realtech Pvt. ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1269/Del/2025 (A.Y. 2012-13) M/s Passion RealtechPvt. Vs Assistant Commissioner of Ltd.C-131, Ground floor, Income Tax, Central Circle-II, Block-C, Sushant Shopping Faridabad, Arcade, Sushant Lok-1, Haryana-121001 Gurgaon-122002 PAN: AAECP8445M Appellant Respondent Assessee by Sh. S.S. Nagar, CA Revenue by Ms. Suman Malik, CIT(DR) Date of Hearing 08/09/2025 Date of Pronounce…

PASSION REALTECH PVT LTD,GURGAON vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeals in ITA

ITA 1268/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(2)Section 147Section 148Section 151Section 153C

…1 ITA No. 1268 & 1269/Del/2025 Passion Realtech Pvt. ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1269/Del/2025 (A.Y. 2012-13) M/s Passion RealtechPvt. Vs Assistant Commissioner of Ltd.C-131, Ground floor, Income Tax, Central Circle-II, Block-C, Sushant Shopping Faridabad, Arcade, Sushant Lok-1, Haryana-121001 Gurgaon-122002 PAN: AAECP8445M Appellant Respondent Assessee by Sh. S.S. Nagar, CA Revenue by Ms. Suman Malik, CIT(DR) Date of Hearing 08/09/2025 Date of Pronounce…

DELIGHT PROPCON PRIVATE LIMITED,DELHI vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeal of the Assessee is partly allowed

ITA 1267/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.M/S Delight Propcon Private Vs Assistant Commissioner Of Limited Shop No. 68, Building Income Tax, No. 38, Surya House, Near Central Circle-Ii, New Cgo Pnb Devil Road, Khanpur, Complex, N. H. Iv, Nit New Delhi Faridabad, Haryana-121001 Pan: Aadcd6203E Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Sh. Suman Malik, Cit(Dr) Date Of Hearing 08/09/2025 Date Of Pronouncement 26/11/2025 Order

Section 143(2)Section 147Section 148Section 151Section 153CSection 68

…1 ITA No. 1267/Del/2025 M/s Delight Propcorn Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s Delight Propcon Private Vs Assistant Commissioner of Limited Shop No. 68, Building Income Tax, No. 38, Surya House, Near Central Circle-II, New CGO PNB Devil Road, Khanpur, Complex, N. H. IV, NIT New Delhi Faridabad, Haryana-121001 PAN: AADCD6203E Appellant Respondent Assessee by Sh. S. S. Nagar, CA Revenue by Sh. Suman Malik, CIT(DR) Date of Hearing 08/09/2025 Date of Pronouncemen…

DCIT- CENTRAL CIRCLE-2(4), KOLKATA vs. VIKRMA IMPEX PRIVATE LIMITED, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 317/KOL/2025[2020-21]Status: DisposedITAT Kolkata25 Aug 2025AY 2020-21

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115BSection 132Section 133(6)Section 153ASection 68Section 69C

…आयकर अपीलीय अधिकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA श्री राजेश कुमार, लेखा सटस्य एवं श्री प्रदीप कुमार चौबे, न्याययक सदस्य के समक्ष [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos. 316 & 317/Kol/2025 Assessment Years: 2019-20 & 2020-21 DCIT, CC-2(4), Kolkata Vs. Vikrma Impex Pvt. Ltd. (PAN: AABCV 0337 K) ) अपीलार्थी ( Respondent / प्रत्यर्थी Appellant / Date of Hearing / सुनवाई 29.07.2025 की यिथर्थ Date of Pronouncement/ 25.08.2025 आदेश उद्घोषणा की यिथर्थ For the assessee / Shri Miraj D Shah, AR यनर्ााररिी क…

DCIT, CC-2(4), KOLKATA, KOLKATA vs. VIKRMA IMPEX PRIVATE LIMITED, KOLKATA

In the result, both the appeals of the revenue are dismissed

ITA 316/KOL/2025[2019-20]Status: DisposedITAT Kolkata25 Aug 2025AY 2019-20

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115BSection 132Section 133(6)Section 153ASection 68Section 69C

…आयकर अपीलीय अधिकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA श्री राजेश कुमार, लेखा सटस्य एवं श्री प्रदीप कुमार चौबे, न्याययक सदस्य के समक्ष [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos. 316 & 317/Kol/2025 Assessment Years: 2019-20 & 2020-21 DCIT, CC-2(4), Kolkata Vs. Vikrma Impex Pvt. Ltd. (PAN: AABCV 0337 K) ) अपीलार्थी ( Respondent / प्रत्यर्थी Appellant / Date of Hearing / सुनवाई 29.07.2025 की यिथर्थ Date of Pronouncement/ 25.08.2025 आदेश उद्घोषणा की यिथर्थ For the assessee / Shri Miraj D Shah, AR यनर्ााररिी क…

ACIT, NEW DELHI vs. FILATEX INDIA LIMITED, DELHI

ITA 5000/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…ITA Nos.4635, 5000, 2060, 4999, 4648, 3988, 2061, 1455, 2062 & 1456/Del/2024 & C.O.Nos.11, 32, 33, 34/Del/2025 & 89, 90 & 91/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.4635, 5000, 2060, 4999, 4648, 3988, 2061, 1455, 2062 & 1456/Del/2024 & C.O.Nos.11, 32, 33, 34/Del/2025 & 89, 90 & 91/Del/2024 (Assessment Years 2013-14, 2015-16, 2016-17, 2017-18, 2019-20, 2020-2 & 2021-22) S1. No ITA/CO No(s) Asst. Year(s) Appeal(s) by Appellant vs. Respondent Appellant Respondent 1. 4635/Del/2024 2013-1…

DCIT, CC-1(4), AHMEDABAD vs. SHANI PRAHLADBHAI PATEL, AHMEDABAD

In the result, the appeal filed by the Revenue is hereby\ndismissed

ITA 1329/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2016-17
Section 143(3)Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nAHMEDABAD “C” BENCH\n\nBefore: Shri T.R. Senthil Kumar, Judicial Member\nAnd Shri Narendra Prasad Sinha, Accountant Member\n\nITA No. 1329/Ahd/2024\n Assessment Year: 2016-17\n\nThe DCIT\nCentral Circle-1(4),\nAhmedabad\n(Appellant)\n\nShani Prahladbhai Patel\nA-202, Sepal Garnet\nVs Anandnagar Road,\nPahladnagar, Satellite,\nAhmedabad-380015,\nGujarat\nPAN: AXIPP3449H\n(Respondent)\n\nRevenue Represented: Shri A. P. Singh, CIT-DR\nAssessee Represented: Shri S.N. Soparkar, Sr. Adv. &\nShri Parin Shah, A.R.\n\nDate of hearing\n: 16-04-2025\nDate of pronounce…

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue’s appeal stands dismissed

ITA 19/NAG/2016[2011-12]Status: DisposedITAT Nagpur15 May 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 132Section 139(1)Section 143(3)Section 153ASection 2(22)Section 2(22)(e)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.19/Nag./2016 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–2(2), Nagpur v/s Shree Agarwal Coal India Pvt. Ltd. 216, Devi Kripa Society ……………. Respondent Wardhaman Nagar, Nagpur 440 008 PAN – AAFCS6709L Assessee by : Shri Sachin V. Luthra Revenue by : Shri Harshad S. Vengurlekar Date of Hearing – 14/05/2025 Date of Order – 15/05/2025 O R D E R PER K.M. ROY, A.M. The aforesaid appeal by the Revenue is directed against the i…

ARVINDKUMAR AMULKH TANNA,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-2 (3), AHMEADABAD

ITA 577/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

Section 132Section 143(1)Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “सी“, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकर अपील सं/ "नधा"रण वष"/ Appeal(s)/CO by : No(s) IT(SS)A No(s)/ Assess- अपीलाथ" / ""यथ" / ITA No(s)/ ment Appellant बनाम/vs. Respondent CO No(s) Year(s) IT(SS)A No. 1. 2009-10 The…

MALVI AND CO.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-5(3)(5), AHMEDABAD

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

ITA 658/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad10 May 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 133(6)Section 143(3)Section 155BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2017-18 Malvi and Co. Income Tax Officer, 11, Opera Society, Ward-5(3)(5), Nava Vikasgruh Road, Vs Ahmedabad Paldi, Ahmedabad, Gujarat-380007 PAN: AAZFM4612M (Respondent) (Appellant) Assessee Represented: Shri Rajiv Khandelwal, A.R. Revenue Represented: Shri Atul Pandey, Sr.D.R. Date of hearing : 19-02-2024 Date of pronouncement : 10-05-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against th…

J S EXIM PVT LTD,CHENNAI vs. DCIT CIRCLE-13(1), NEW DELHI

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

ITA 854/DEL/2020[2013-14]Status: DisposedITAT Delhi04 Oct 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Mr. Amol Sinha, AdvFor Respondent: Mr. Waseem Arshad, CIT (DR)
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.854/DEL/2020 Assessment Year 2013-14 J.S Exim Private Ltd. Deputy Commissioner of Income No-55, Narayana Mudali Street Vs. Tax Tamil Nadu -600079 Circle-13(1) New Delhi. TAN/PAN: AABCJ8620P (Appellant) (Respondent) Appellant by: Mr. Amol Sinha, Adv. Respondent by: Mr. Waseem Arshad, CIT (DR) Date of hearing: 22 08 2023 Date of pronouncement: 04 10 2023 O R D E R PER PRADIP KUMAR KEDIA-AM: The captioned appeal has been filed by the assessee against…

DCIT, CIRCLE-1(1)(2), SURAT vs. MERRYGOLD GEMS PVT. LTD, SURAT

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 126/SRT/2020[2016-17]Status: DisposedITAT Surat11 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.126/Srt/2020 (Ay 2016-17) (Hearing In Virtual Court) Deputy Commissioner Of Merrygold Gems Pvt. Ltd., U-20, Jolly Square, Income-Tax, Circle-1(1)(2), Vs Ram Chowk, Ghod Dod Road, Room No.114, 1St Floor, Surat-395007 Aaykar Bhavan, Pan No. Aaicm 7912 L Majura Gate, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 269SSection 68

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.126/SRT/2020 (AY 2016-17) (Hearing in Virtual Court) Deputy Commissioner of Merrygold Gems Pvt. Ltd., U-20, Jolly Square, Income-tax, Circle-1(1)(2), Vs Ram Chowk, Ghod Dod Road, Room No.114, 1st Floor, Surat-395007 Aaykar Bhavan, PAN No. AAICM 7912 L Majura Gate, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Prakash G Jhunjhunwala, C.A राज" की ओर से /Revenue by Shri H.P. Meena CIT-DR…

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