CIT v. Ayachi Chandrasekhar Narsangji

95 Taxmann.com 323High Court2018#5099 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2026.

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

The ITO, Ward-1(1)(3), Ahmedabad vs. M/S. Capaxo Logistics Pvt. Ltd, Ahmedabad

In the result, the CO filed by the assessee is dismissed

ITA 1264/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2010-11

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1264/Ahd/2019 With C.O.No.190/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 I.T.O., M/S. Capaxo Logistics Pvt. Ltd., Ward-1(1)(3), Vs. 302, Third Floor, Ahmedabad. 3Rd Eye, C.G.Cross Road, Ambawadi, Ahmedabad.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT. D.R
Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1264/AHD/2019 With C.O.No.190/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 I.T.O., M/s. Capaxo Logistics Pvt. Ltd., Ward-1(1)(3), Vs. 302, Third Floor, Ahmedabad. 3rd Eye, C.G.Cross Road, Ambawadi, Ahmedabad. PAN: AAECA6482D (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT. D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख/Date of Hearing : 0…

Gm Overseas, New Delhi vs. ACIT Circle-48(1), New Delhi

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

ITA 1891/DEL/2020[2010-11]Status: DisposedITAT Delhi21 Mar 2022AY 2010-11
For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Hemant Gupta, Sr. DR
Section 131ASection 133ASection 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2010-11 GM Overseas, Vs ACIT, A-2/132, Prateek Apartments, Circle-48(1), Paschim Vihar, New Delhi. New Delhi. PAN: AAAFG2529A (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, CA Revenue by : Shri Hemant Gupta, Sr. DR Date of Hearing : 15.02.2022 Date of Pronouncement : 21.03.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 26th February, 2019 of the CIT(A)-16, New Delhi, relating to assess…

Mesers Dhariwal Brothers, Raipur vs. Income Tax Officer, Ward 3(1), Raipur

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

ITA 186/RPR/2018[2013-14]Status: DisposedITAT Raipur05 Oct 2021AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No.186/Rpr/2018 (िनधा"रण वष" / Assessment Year : 2013-14) बनाम/ M/S. Dhariwal Brothers, Income Tax Officer- C/O. Raymond Retail Shop, Ward (3)(1), Raipur Vs. Jeewan Bima Marg, Pandri, Raipur (C.G.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfd 6404 E (अपीलाथ" /Appellant) (""थ" / Respondent) ..

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri R.K. Baral, DR
Section 133Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.186/RPR/2018 (िनधा"रण वष" / Assessment Year : 2013-14) बनाम/ M/s. Dhariwal Brothers, Income Tax Officer- C/o. Raymond Retail Shop, Ward (3)(1), Raipur Vs. Jeewan Bima Marg, Pandri, Raipur (C.G.) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADFD 6404 E (अपीलाथ" /Appellant) (""थ" / Respondent) .. अपीलाथ" ओर से /Appellant by : Shri R. B. Doshi, CA ""थ" की ओर से/Respondent by : Shri R.K. Baral, DR सुनवाई की तारीख / Date of Hearing 12.08.2021 घोषणा की…