How many judgments cite CIT v. Ayachi Chandrashekhar Narsangji?

187 judgments on BharatTax cite CIT v. Ayachi Chandrashekhar Narsangji (42 Taxmann.com 251), spanning 2014 to 2026.

Which sections of the Income Tax Act does CIT v. Ayachi Chandrashekhar Narsangji come up under?

It is most often cited in judgments turning on Section 68, Section 147, Section 148, Section 143(3), Section 133(6), Section 115BBE.

CIT v. Ayachi Chandrashekhar Narsangji

42 Taxmann.com 251High Court2014#505 most cited

What is CIT v. Ayachi Chandrashekhar Narsangji authority for?

No addition can be made under section 68 for cash credits if the loan repayment is established in the subsequent year through banking channels, and the assessee has provided sufficient evidence of the creditor's genuineness and creditworthiness.

187

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2014 to 2026.

Also referred to as

CIT v Ayachi Chandrashekhar Narsangji · section 68 · cash credit · loan repayment · banking channels · genuineness of transaction · creditworthiness of creditor · audited balance sheets · explained income

Also reported as

26 SOT 541

Sections most often in play

Section 68 Section 147 Section 148 Section 143(3)Section 133(6)Section 115BBE Section 131 Section 250

Read the full judgment

Issues it is cited on

source of source creditworthiness of the creditor shell company addition under section 68 beyond four years addition u/s 68 material facts necessary for assessment borrowed satisfaction share application money genuineness of the transaction accommodation entry section 41(1)

Judgments citing CIT v. Ayachi Chandrashekhar Narsangji

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. ACIT Central Circle-1(1), Nagpur

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

Chandrakumar Madhusudanji Jajodia, Thane vs. Assistant Commissioner of Income Tax, Amravati Circle

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

…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.399/Nag./2023 (Assessment Year : 2013–14) Chandrakumar Madhusudanji Jajodia SA 10 to 13, 2nd Floor, Chitalsar ……………. Appellant Manpada B.O. 400 607 PAN–AAPPJ3021M v/s Asstt. Commissioner of Income Tax ……………. Respondent Amravati Circle, Amravati Assessee by : Shri Kishore P. Dewani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 07/11/2024 Date of Order – 28/11/2024 O R D E R PER K.M. ROY, A.M. The assessee has filed the captioned appeal challenging the impugned…

Rajuram Savaji Purohit, Mumbai vs. Income Tax Officer Ward 20(3)(1), Mumbai

In the result, the appeal is partly allowed

ITA 3864/MUM/2024[2012-13]Status: DisposedITAT Mumbai26 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Ajay R. Singh / Akshay Pawar,ARsFor Respondent: Shri Asif Karmali (Sr. DR)

Section 143(1)Section 143(3)Section 147Section 68Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA-3864/MUM/2024 (A.Y. 2012-13) Rajuram Savaji Purohit, v/s. Income Tax Officer, Ward 6th Floor, 602, Kothari बनाम – 20(3)(1), Matrumandir, Heights, DR D.B. Marg, Mumbai 400008, Mumbai Central, Mumbai 400 Maharashtra 008, Maharashtra स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAJPP1306M Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ajay R. Singh / Akshay Pawar,ARs Respondent by : Shri Asif Karmali (Sr. DR) Date of Hearing 19.11.2024 Date of Pronounce…

Assistant Commissioner of Income Tax, Kolkata vs. L B Saree Emporium, Burra Bazar, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 433/KOL/2024[2018-19]Status: DisposedITAT Kolkata30 Sept 2024AY 2018-19

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm L B Saree Emporium, Asst. Commissioner Of Burra Bazar, 58, Income Tax, Sir Hariram Goenka 3 No. Government Place, Street, Burra Bazar, Vs. Kolkata-700 001, Kolkata-700 007, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aacfl4670K Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Pradip Kumar Biswas, Dr Date Of Hearing: 28.08.2024 Date Of Pronouncement: 30.09.2024

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Pradip Kumar Biswas, DR

Section 133(6)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE DR. MANISH BORAD, AM AND SHRI SONJOY SARMA, JM L B Saree Emporium, Asst. Commissioner of Burra bazar, 58, Income Tax, Sir Hariram Goenka 3 No. Government Place, Street, Burra Bazar, Vs. Kolkata-700 001, Kolkata-700 007, West Bengal West Bengal (Appellant) (Respondent) PAN No. AACFL4670K Assessee by : Shri Sunil Surana, AR Revenue by : Shri Pradip Kumar Biswas, DR Date of hearing: 28.08.2024 Date of pronouncement: 30.09.2024 O R D E R PER DR. MANISH BORAD, AM: This appeal at the instance of the Revenue is directed against the order of National Facel…

Jaya Garg, Indore vs. Income Tax Officer, NFAC

Appeal is allowed

ITA 74/IND/2024[2015-2016]Status: DisposedITAT Indore30 Aug 2024AY 2015-2016

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Ms.Jaya Garg, Income-Tax Officer, C-4-C-5, Shvkripa Colony, Nfac, बनाम/ Indore New Delhi Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Agtpg4247L Assessee By Shri Pankaj Shah & Shri Soumya Bumb, Ars Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 22.08.2024 Date Of Pronouncement 30.08.2024

Section 143(2)Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2015-16 Ms.Jaya Garg, Income-tax Officer, C-4-C-5, Shvkripa Colony, NFAC, बनाम/ Indore New Delhi Vs. (Assessee/Appellant) (Revenue/Respondent) PAN: AGTPG4247L Assessee by Shri Pankaj Shah and Shri Soumya Bumb, ARs Revenue by Shri K. Bala Murali Krishna, Sr. DR Date of Hearing 22.08.2024 Date of Pronouncement 30.08.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 27.11.2023 passed…

Asg Capital Service Pvt Ltd(Now Known As M/S. Asg Capital Service LLP, Having PAN No. Abcfa2143B), Matunga S.O vs. ITO Circle-6(2)(1) Mumabi, Aaykar Bhavan

In the result, the appeals of the assessee in ITA Nos 2536, 2537 &

ITA 2542/MUM/2023[2014-2015]Status: DisposedITAT Mumbai28 Aug 2024AY 2014-2015

Bench: Shri Anikesh Banerjeeand Shri Gagan Goyal

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Manoj Kumar Sinha (SR. DR)

Section 133(6)Section 143(3)Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBERAND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER I.T.A No.2536/Mum/2023 - 2014-15 I.T.A No.2537/Mum/2023 - 2013-14 I.T.A No.2538/Mum/2023 - 2010-11 I.T.A No.2542/Mum/2023 - 2014-15 M/s ASG Capital Service vs ITO, Circle-6(1)(3), Mumbai Pvt.Ltd (Nowknown as M/s ASG Capital Service LLP), 1601, Rasik Villa, 54, Vinay Oza Marg, Matunga Central Matunga S.O., Mumbai-400 019 PAN : AAFCA0896E APPELLANT RESPONDENT Assessee by : Shri Nishit Gandhi, Advocate Respondent by : Shri Manoj Kumar Sinha (SR. DR) Date of hearing :…

Asg Capital Service Pvt Ltd(Now Known As M/S. Asg Capital Service LLP, Having PAN No. Abcfa2143B), Matunga S.O vs. ITO- Circle 6(1)(1), Aaykar Bhavan

In the result, the appeals of the assessee in ITA Nos 2536, 2537 &

ITA 2538/MUM/2023[2010-2011]Status: DisposedITAT Mumbai28 Aug 2024AY 2010-2011

Bench: Shri Anikesh Banerjeeand Shri Gagan Goyal

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Manoj Kumar Sinha (SR. DR)

Section 133(6)Section 143(3)Section 148Section 250Section 68

Asg Capital Service Pvt Ltd(Now Known As M/S. Asg Capital Service LLP, Having PAN No. Abcfa2143B), Matunga S.O vs. ITO- Circle 6(1)(1) Mumbai, Aaykar Bhavan

In the result, the appeals of the assessee in ITA Nos 2536, 2537 &

ITA 2536/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Aug 2024AY 2014-15

Bench: Shri Anikesh Banerjeeand Shri Gagan Goyal

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Manoj Kumar Sinha (SR. DR)

Section 133(6)Section 143(3)Section 148Section 250Section 68

S P Industries, Mumbai vs. Asstt. Commissioner of Income Tax -33(3), Mumbai

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

ITA 3221/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Aug 2024AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri Girish Agrawal, Am S P Industries Asst. Cit-33(3) B/601, Harmony Building, 4211, Kautilya Bhawan, Bandra (E), Vs. Opp. Damodar Wadi Ca Road, Mumbai-400 051 Kandiali (E), Mumbai-400 101 Pan/Gir No. Abbfs 50504 K (Assessee) : (Respondent) Assessee By : Shri Shyam Saboo Respondent By : Shri Shambhu Yadav Date Of Hearing : 19.08.2024 Date Of Pronouncement : 21.08.2024

For Appellant: Shri Shyam SabooFor Respondent: Shri Shambhu Yadav

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI GIRISH AGRAWAL, AM S P Industries Asst. CIT-33(3) B/601, Harmony Building, 4211, Kautilya Bhawan, Bandra (E), Vs. Opp. Damodar Wadi CA Road, Mumbai-400 051 Kandiali (E), Mumbai-400 101 PAN/GIR No. ABBFS 50504 K (Assessee) : (Respondent) Assessee by : Shri Shyam Saboo Respondent by : Shri Shambhu Yadav Date of Hearing : 19.08.2024 Date of Pronouncement : 21.08.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appea…

DCIT, Ahmedabad vs. Tripoli Management Private Limited, Ahmedabad

In the result, the Revenue’s appeal stands dismissed

ITA 5/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad01 Aug 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.5/Ahd/2024 "नधा"रण वष" /Assessment Year : 2016-17 The Dcit Tripoli Management Pvt.Ltd. Ahmedabad बनाम/ 8-301, Safal Pegasis 100 Ft. Road V/S. Prahladnagar Ahmedabad- 380 015 "थायी लेखा सं./Pan: Aabct 0588 J (अपीलाथ"/ Appellant) ….. ("" यथ"/ Respondent) Assessee By : Shri Vartik Chokshi, Ar Revenue By : Shri Kamlesh Makwana, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 29/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 01/08/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Revenue As Against The Order Dated 19/10/2023 Passed By The Ld.Commissioner Of Income Tax(Appeals)-12, Ahmedabad [Hereinafter Referred To As “The Ld.Cit(A)” In Short] Arising Out Of The Assessment Order Dated 27/12/2018 Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To The Assessment Year (Ay) 2016-17. The Dy.Cit Vs. Tripoli Management Pvt.Ltd. Asst. Year : 2016-17

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR

Section 131Section 133(6)Section 143(3)Section 68Section 69C

…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 आयकर अपील सं /ITA No.5/Ahd/2024 "नधा"रण वष" /Assessment Year : 2016-17 The DCIT Tripoli Management Pvt.Ltd. Ahmedabad बनाम/ 8-301, Safal Pegasis 100 Ft. Road v/s. Prahladnagar Ahmedabad…

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…

M/S. Shri Rang Infrastructure Pvt. Ltd., Gandhinagar vs. DCIT, Gandhinagar Circle, Gandhinagar

In the result, appeal of the assessee is partly allowed

ITA 665/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 142(1)Section 143(2)Section 143(3)Section 148Section 151Section 68

…ITA No.665/Ahd/2019 Assessment Year: 2012-13 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Shri Rang Infrastructure Deputy Commissioner of Pvt. Ltd., Income Tax, Shyamvan, Gandhinagar Circle, B/h. Vrundavan Hotel, Gandhinagar. Koba Circle, Vs. Post: Koba Dist. Gandhinagar – 382 007 Gujarat. [PAN – AAICS 9126 J] (Appellant) (Respondent) Assessee by Shri M.S. Chhajed, AR Revenue by Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 15.07.2024 Date of Pr…

Deepak Kumar Shah, Ramganjmandi vs. Income Tax Officer, Kota

In the result, the appeal of the assessee stands allowed with no orders as to costs

ITA 426/JPR/2024[2017-18]Status: DisposedITAT Jaipur15 Jul 2024AY 2017-18

Bench: Hearing.

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR

Section 131Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 426/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Shri Deepak Kumar Shah cuke The ITO Vs. Bazar No. 1, Ramganj Mandi Ward- Kota Kota -326 519 Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADDPK 1529 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar, Advocate jktLo dh vksj ls@Revenue by: Shri Rajesh Kumar Meena, Addl. CIT-DR lquokbZ dh rkjh[k@…

The ITO, Ward-1(2)(1), Vadodara vs. M/S. Meet Enterprises, Vadodara

In the result, appeal filed by the Revenue is dismissed

ITA 1772/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 68

…xplanation IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “ B ” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2013-14 The I.T.O, M/s.Meet Enterprises Ward-1(2)(1), Plot No.355-356 Vadodara. Vs Por Ramangamdi, GIDC Estate, Vadodara-391243. PAN: AAKFM0212C (Appellant) (Respondent) Revenue Represented: Ms Neeju Gupta, Sr-DR Assessee Represented: Shri Sanjay R Shah, AR Date of hearing : 10-04-2024 Date of pronouncement : 05-07-2024 आदेश/ORDER PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Revenue as against the appellate order…

L B Saree Emporium, Kolkata vs. ACIT, Cir. 43, Kolkata

In the result, the appeal of the assessee is allowed

ITA 531/KOL/2024[2018-19]Status: DisposedITAT Kolkata02 Jul 2024AY 2018-19

Bench: Dr. Manish Borad (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 133(6)Section 143(2)Section 68

…ITA No. 531/KOL/2023 (A.Y. 2018-2019) L B Saree Emporium THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Dr. Manish Borad, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member I.T.A. No. 531/KOL/2024 Assessment Year: 2018-2019 L B Saree Emporium,………………………………Appellant 58, Sir Hariram Goenka Street, Burra Bazar, Kolkata-700007 [PAN:AACFL4670K] -Vs.- Assistant Commissioner of Income Tax,.…Respondent Circle-43, Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by: Shri Sunil Surana, A.R., appeared on behalf of the assessee Shri P.P. Barman, Addl. CIT, Sr. D.R. appeared on behalf of t…

Gem Forgings Pvt. Ltd., Kolkata vs. DCIT, Cir. 8(1), Kolkata

In the result, the appeals in ITA No

ITA 1426/KOL/2023[2014-15]Status: DisposedITAT Kolkata22 May 2024AY 2014-15

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 131Section 133(6)Section 143(3)Section 147Section 148Section 148(2)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Sonjoy Sarma, JM] I.T.A. No. 1423/Kol/2023 Assessment Year: 2012-13 & ITA No. 1424 & 1425/Kol/2023 Assessment Years: 2013-14 & Assessment Year: 2014-15 Gem Forgings Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, 10C, Middleton Row, Kolkata-700071. Circle-8(1), Kolkata (PAN: AABCG0227B) Appellant Respondent Date of conclusion of Hearing 01.05.2024 Date of Pronouncement 22.05.2024 For the Assessee Shri Giridhar Dhelia, Advocate & Shri Ashish Rustogi, CA For the Respondent Shri Abhijit Adhikary, Addl. CIT ORDER Per Shri…

Gem Forgings Pvt. Ltd., Kolkata vs. DCIT, Cir. 8(1), Kolkata

In the result, the appeals in ITA No

ITA 1425/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 May 2024AY 2013-14

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 131Section 133(6)Section 143(3)Section 147Section 148Section 148(2)Section 250Section 68

Gem Forgings Pvt. Ltd., DCIT, Cir. 8(1) vs. DCIT, Cir. 8(1), Kolkata

In the result, the appeals in ITA No

ITA 1424/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 May 2024AY 2013-14

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 131Section 133(6)Section 143(3)Section 147Section 148Section 148(2)Section 250Section 68

Gem Forgings Pvt. Ltd., Kolkata vs. DCIT, Cir. 8(1), Kolkata

In the result, the appeals in ITA No

ITA 1423/KOL/2023[2012-13]Status: DisposedITAT Kolkata22 May 2024AY 2012-13

Bench: Shri Rajesh Kumar, Am& Shri Sonjoy Sarma, Jm]

Section 131Section 133(6)Section 143(3)Section 147Section 148Section 148(2)Section 250Section 68

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…