CIT v. Chotatingrai Tea

126 Taxmann 399Supreme Court of India2003#8338 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 35(1)(ii)Section 35CCASection 133ASection 151Section 263

Issues it is cited on

section 35(1)(ii)section 35(1)section 35section 250persondocument

Judgments citing CIT v. Chotatingrai Tea

AXIOMATIC ITECH PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(4), AHMEDABAD

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

ITA 191/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri C Dharani Nath, Sr. DR
Section 133(6)Section 143(1)Section 250Section 35(1)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.191/Ahd/2025 (Assessment Year: 2016-17) Axiomatic iTech Pvt. Ltd., Vs. Income Tax Officer, 801, Shapath-2, Opp. Rajpath Ward-1(1)(4), Club, S G Road, bodakdev, Ahmedabad Ahmedabad-380015 [PAN No.AAJCA1274G] (Appellant) .. (Respondent) Appellant by : Shri S N Divatia, AR Respondent by: Shri C Dharani Nath, Sr. DR 17.09.2025 Date of Hearing Date of Pronouncement 06.11.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assess…

RASHLEELA ENTERPRISES PRIVATE LIMITED, JAIPUR,JAIPUR vs. ACIT CEN CIR 3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1/JPR/2025[2012-13]Status: DisposedITAT Jaipur25 Mar 2025AY 2012-13

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.

For Appellant: Mr. Rajeev Sogani, CA, Ld. AR &For Respondent: Mrs. Anita Rinesh, JCIT- Ld. DR
Section 143(3)Section 147Section 148Section 151Section 250Section 35Section 35(1)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Rashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. PAN No.: AADCR2594J ...... Appellant Vs. ACIT, Central Circle-03, Jaipur ...... Respondent Appellant by : Mr. Rajeev Sogani, CA, Ld. AR & Mr. Rohan Sogani, CA, Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT- Ld. DR Date of hearing : 19/03/2025 Date of pronouncement : 25/03/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of…

ACIT - 14(1)(2), MUMBAI, MUMBAI vs. D THAKKAR DEVELOPERS PVT. LTD., MUMBAI

In the result, both the appeals are partly allowed for statistical purposes

ITA 3477/MUM/2023[2014-15]Status: DisposedITAT Mumbai20 Dec 2024AY 2014-15

Bench: Smt. Beena Pillai & Smt. Renu Jauhrid Thakkar Developers Pvt. V/S. Dcit 14(1)(2), Mumbai Ltd. बनाम Aayakar Bhavan, D1 & D2, 4Th Floor, Court Churchgate, Mumbai Chambers, Vitthaldas Maharashtra-400020 Thackersey Marg, 35 New Marine Lines, Marine Lines, Maharashtra-400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcp6396E Appellant/अपीलार्थी .. Respondent/प्रतिवादी Acit 14(1)(2), Mumbai V/S. D Thakkar Developers Pvt. Room No. 455, 4Th Floor, बनाम Ltd. Aayakar Bhavan, M K. 1105/1106, Universal Road, Mumbai Magestic, Behind Rbk Maharashtra-400020 International School, P. L. Lokhande, Marg, Chembur West, Mumbai-400043 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcp6396E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Kirith ShethFor Respondent: Shri R. R. Makwana
Section 143Section 143(3)Section 148Section 250Section 263Section 35Section 35(1)Section 35(1)(ii)Section 35(1)(vii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER D Thakkar Developers Pvt. v/s. DCIT 14(1)(2), Mumbai Ltd. बनाम Aayakar Bhavan, D1 & D2, 4th Floor, Court Churchgate, Mumbai Chambers, Vitthaldas Maharashtra-400020 Thackersey Marg, 35 New Marine Lines, Marine Lines, Maharashtra-400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCP6396E Appellant/अपीलार्थी .. Respondent/प्रतिवादी ACIT 14(1)(2), Mumbai v/s. D Thakkar Developers Pvt. Room No. 455, 4th Floor, बनाम Ltd. Aayakar Bhavan, M K. 1105/1106, Universal Road, Mumbai Magestic, Be…

SHRI. KUSHAL VIRENDRA TANDON,MUMBAI vs. ACIT 16 (1), MUMBAI

The appeal of the assessee is allowed in terms of our observations recorded hereinabove

ITA 7572/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Sept 2021AY 2014-15

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Shri Kushal Virendra Tandon Acit -16(1) 802, Rustomjee Enclave, Vs. Room No. 439, 4Th Floor, Upper Juhu, Behind Dn Nagar Aayakar Bhavan, M.K. Road, Police Station, Andheri West, Churchgate, Mumbai – 400 058 Mumbai – 400 020 Pan No. Adxpt7623G (Assessee) (Revenue) Assessee By : Shri Vimal Punmiya, A.R Revenue By : Shri Gurbinder Singh, D.R

For Appellant: Shri Vimal Punmiya, A.RFor Respondent: Shri Gurbinder Singh, D.R
Section 143(1)Section 143(2)Section 143(3)Section 234ASection 271(1)(c)Section 35(1)(ii)Section 37(1)Section 68

…ITA No. 7572/Mum/2019 A.Y. 2014-15 1 Shri Kushal Virendra Tandon Vs. ACIT -16(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Shri Kushal Virendra Tandon ACIT -16(1) 802, Rustomjee Enclave, Vs. Room No. 439, 4th Floor, Upper Juhu, Behind DN Nagar Aayakar Bhavan, M.K. Road, Police Station, Andheri West, Churchgate, Mumbai – 400 058 Mumbai – 400 020 PAN No. ADXPT7623G (Assessee) (Revenue) Assessee by : Shri Vimal Punmiya, A.R Revenue by : Shri Gurbinder Singh, D.R Date of Hearing : 29/06/2021 Date of pron…

DCIT-CC-8(1), MUMBAI , MUMBAI vs. SOPARIWALA EXPORT PRIVATE LIMITED, MUMBAI

Accordingly, appeal filed by the revenue is dismissed

ITA 6327/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 May 2021AY 2015-16

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Dcit, Cc-8(1) Sopariwala Exports Private Ltd., 21St Floor, Nirmal Room No. 656, Vs. 6Th Floor, Aayakar Bhavan, Building, Nariman Point, M.K. Road, Mumbai - 400021 Mumbai – 400 020

For Appellant: Shri Vijay Kumar Menon, D.RFor Respondent: Shri A.K. Ghosh, A.R
Section 133DSection 143(3)Section 154Section 35Section 35(1)Section 35(1)(ii)

…ITA No.6327/Mum/2019 A.Y. 2015-16 1 DCIT, CC-8(1) Vs. Sopariwala Exports Pvt. ltd. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) DCIT, CC-8(1) Sopariwala Exports Private Ltd., 21st Floor, Nirmal Room No. 656, Vs. 6th Floor, Aayakar Bhavan, Building, Nariman Point, M.K. Road, Mumbai - 400021 Mumbai – 400 020 PAN No. AACCS1620D Appellant Respondent Appellant by : Shri Vijay Kumar Menon, D.R Respondent by : Shri A.K. Ghosh, A.R Date of Hearing : 31.03.2021 Date of pronouncement : 31.05.2021 ORDER PER S. RIF…

DCIT-CC-8(1), MUMBAI , MUMBAI vs. SOEX INDIA PRIVATE LIMITED , MUMBAI

Accordingly, appeal filed by the revenue is dismissed

ITA 6326/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 May 2021AY 2015-16

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Dcit, Cc-8(1) Soex India Pvt. Ltd., Room No. 656, Vs. 21St Floor, Nirmal Building, 6Th Floor, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai - 400021 Mumbai – 400 020

For Appellant: Shri Vijay Kumar Menon, D.RFor Respondent: Shri A.K. Ghosh, A.R
Section 133DSection 142(1)Section 143(3)Section 35Section 35(1)Section 35(1)(ii)

…ITA No. 6326/Mum/2019 A.Y. 2015-16 1 DCIT, CC-8(1) Vs. Soex India Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) DCIT, CC-8(1) Soex India Pvt. Ltd., Room No. 656, Vs. 21st Floor, Nirmal Building, 6th Floor, Aayakar Bhavan, Nariman Point, M.K. Road, Mumbai - 400021 Mumbai – 400 020 PAN No. AAGCS0625Q Appellant Respondent Appellant by : Shri Vijay Kumar Menon, D.R Respondent by : Shri A.K. Ghosh, A.R Date of Hearing : 31.03.2021 Date of pronouncement : 31.05.2021 ORDER PER S. RIFAUR RAHMAN, AM: The…

M/S CRESCENT ORGANICS PVT. LTD.,MUMBAI vs. DCIT 14 (1)(2), MUMBAI

ITA 1252/MUM/2019[2011-12]Status: DisposedITAT Mumbai14 Dec 2020AY 2011-12

Bench: Shri M. Balaganesh & Shri Ravish Soodita Nos.1252 & 1253/Mum/2019 (Assessment Years: 2011-12 & 2012-13) M/S Crescent Organics Pvt. Ltd. Dy. Commissioner Of Income Tax Windsor,2Nd Floor, Cst Road, 14(1)(2), Aayakar Bhavan, Vs. Kalina,Santacruz (East), Mumbai – 400 020 Mumbai – 400 098 Pan – Aaacc1690D (Appellant) (Respondent) Appellant By: Shri Piyush Chhajed, A.R Respondent By: Ms. Shreekala Pardeshi, D.R Date Of Hearing: 10.12.2020 Date Of Pronouncement: 14.12.2020

For Appellant: Shri Piyush Chhajed, A.RFor Respondent: Ms. Shreekala Pardeshi, D.R
Section 143(2)Section 143(3)Section 147Section 148Section 154Section 35(1)(ii)

…ITA No.1252 & 1253/Mum/2019- A.Y. 2011-12 & A.Y 2012-13 1 M/s Crescent Organics Pvt. Ltd. Vs. DCIT 14(1)(2), Mumbai. IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member ITA Nos.1252 & 1253/Mum/2019 (Assessment Years: 2011-12 & 2012-13) M/s Crescent Organics Pvt. ltd. Dy. Commissioner of Income Tax Windsor,2nd Floor, CST Road, 14(1)(2), Aayakar Bhavan, Vs. Kalina,Santacruz (East), Mumbai – 400 020 Mumbai – 400 098 PAN – AAACC1690D (Appellant) (Respondent) Appellant by: Shri Piyush Chhajed, A.R Respondent by: Ms. Shreekala P…

SPAN REALTORS,MUMBAI vs. ITO 2(2), THANE

ITA 6399/MUM/2019[2014-15]Status: DisposedITAT Mumbai09 Jun 2020AY 2014-15

Bench: Shri G. Manjunatha & Shri Ravish Soodm/S Span Realtors The Income Tax Officer 2(2), B 001 - 002, Gopal Darshan, Room No. 26, B Wing, 6Th Floor, Inderlok Phase Ii, Ashar It Park, Road No. 16Z, Vs. Bhayander (East), Thane, Midc, Thane, Maharashtra – 401 105 Maharashtra – 401 101 Pan – Abrfs7795J (Appellant) (Respondent) Appellant By: S/Shri Rashmikant Modi & Ketki Rajeshirke, A.Rs Respondent By: Shri V. Vinod Kumar, D.R Date Of Hearing: 02.03.2020 Date Of Pronouncement: 09.06.2020

For Appellant: S/shri Rashmikant Modi &For Respondent: Shri V. Vinod Kumar, D.R
Section 143(1)Section 143(2)Section 143(3)Section 35Section 35(1)(ii)Section 80G(5)(vi)

…ITA No.6399/Mum/2019 A.Y. 2014-15 1 M/s Span Realtors Vs. The Income Tax Officer 2(2) IN THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri G. Manjunatha, Accountant Member and Shri Ravish Sood, Judicial Member M/s Span Realtors The Income Tax Officer 2(2), B 001 - 002, Gopal Darshan, Room No. 26, B Wing, 6th Floor, Inderlok Phase II, Ashar IT Park, Road No. 16Z, Vs. Bhayander (East), Thane, MIDC, Thane, Maharashtra – 401 105 Maharashtra – 401 101 PAN – ABRFS7795J (Appellant) (Respondent) Appellant by: S/shri Rashmikant Modi & Ketki Rajeshirke, A.Rs Respondent by: Shri V. Vinod Kumar, D.R Date…

EMCO DYESTUFF PVT. LTD.,MUMBAI vs. DCIT - 12(2)(1), MUMBAI

The appeal of the assessee is partly allowed for statistical purposes

ITA 2957/MUM/2018[2014-15]Status: DisposedITAT Mumbai18 Feb 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2014-15

For Appellant: Shri K. Gopal, A.RFor Respondent: Shri Amit PRatap Singh, D.R
Section 131Section 35Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Emco Dyestuff Pvt. DCIT 12(2)(1), Ltd., 5th Floor, Earnest House, Unit No.304, Western Nariman Point, Edge, Mumbai - 400021 Vs. WE Highway, Dattapada Road, Borivali East, Mumbai – 400 066 PAN: AAACE11670D (Appellant) (Respondent) Present for: Assessee by : Shri K. Gopal, A.R. Ms. Neha Paranjape, A.R. Revenue by :Shri Amit PRatap Singh, D.R. Date of Hearing : 13.01.2020 Date of Pronouncement : 18.02.2020 O R D E R Per Rajesh Kumar, A…

BORSAD TOBACCO CO. P.LTD,MUMBAI vs. DCIT CEN CIR 8(1), MUMBAI

ITA 2040/MUM/2018[2014-15]Status: DisposedITAT Mumbai20 Jun 2019AY 2014-15

Bench: Hon’Ble Sh. Sandeep Gosain, Jm & Hon’Ble Sh. Rajesh Kumar, Am आयकरअपीलसं./ I.T.A. No. 2040/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) In The Matter Of:

For Appellant: Ms. Sweta Furia, ARFor Respondent: Shri Amit Mohan Mittal
Section 133ASection 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE HON’BLE SH. SANDEEP GOSAIN, JM & HON’BLE SH. RAJESH KUMAR, AM आयकरअपीलसं./ I.T.A. No. 2040/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) In the matter of: DCIT Cen Cir-8(1), Borsad Tobacco Co. Pvt. Room No. 656, 6th floor, Ltd. बिधम/ 21st floor, Nirmal Bldg, Aayakar Bhavan, M. K. Vs. Road, Mumbai-400 020 Nariman Point, Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACB5089K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Ms. Sweta Furia, AR प्रत्यथीकीओरसे/Respondentby : Shri Amit Mohan Mittal, DR सुनवाईकीतारीख/ : 07…

M/S. GUJARAT AGROCHEM P. LTD,MUMBAI vs. ACIT RG 9(3)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 2224/MUM/2019[2014-15]Status: DisposedITAT Mumbai11 Jun 2019AY 2014-15

Bench: Shri Pawan Singh & Shri M. Balaganeshm/S Gujarat Agrochem Pvt. Ltd. Acit-9(3)(2), 601, Express Chambers, Aayakar Bhavan, Vs. Vi Floor, No.72, Andheri Kurla M.K. Road, Road, Andheri (E), Mumbai-400020 (Now Unit No.505, Atrium-2, (Kanakia), Andheri Kurla Road, Near Hotel Courtyard Marriot, Andheri (E), Mumbai. Pan: Aabcg1228L Appellant Respondent Appellant By : Shri G. Baskar (Advocate) Respondent By : Shri Satish Rajore (Sr. Dr) Date Of Hearing : 11.06.2019 Date Of Pronouncement : 11.06.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri G. Baskar (Advocate)For Respondent: Shri Satish Rajore (Sr. DR)
Section 143(3)Section 234BSection 254(1)Section 35Section 35(1)(ii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M/s Gujarat Agrochem Pvt. Ltd. ACIT-9(3)(2), 601, Express Chambers, Aayakar Bhavan, Vs. VI Floor, No.72, Andheri Kurla M.K. Road, Road, Andheri (E), Mumbai-400020 (Now Unit No.505, Atrium-2, (Kanakia), Andheri Kurla Road, Near Hotel Courtyard Marriot, Andheri (E), Mumbai. PAN: AABCG1228L Appellant Respondent Appellant by : Shri G. Baskar (Advocate) Respondent by : Shri Satish Rajore (Sr. DR) Date of Hearing : 11.06.2019 Date of Pronouncement : 11.06.2019 ORDER UNDER SECTIO…

URNISH JEWELLERS,MUMBAI vs. ACIT CIRCLE-19(3), MUMBAI

In the result, appeal is partly allowed

ITA 1583/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 May 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Dilip V. LakhaniFor Respondent: Shri Chaudhary Arun Kumar Singh
Section 143(3)Section 147Section 234BSection 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.1583/Mum./2019 (Assessment Year : 2012–13) Urnish Jewellers 907, Panchratna Building ……………. Appellant Opera House, Mumbai 400 004 PAN – AAAFU4658A v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–19(3), Mumbai Assessee by : Shri Dilip V. Lakhani Revenue by : Shri Chaudhary Arun Kumar Singh Date of Hearing – 09.05.2019 Date of Order – 22.05.2019 O R D E R PER SAKTIJIT DEY. J.M. The aforesaid appeal has been filed by the assessee challenging th…

MOTILAL DAHYABHAI JHAVERI & SONS,MUMBAI vs. ACIT 19(2), MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 3453/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Apr 2019AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri M.Balaganesh, Am

Section 133ASection 143(3)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JM & SHRI M.BALAGANESH, AM ITA No.3453/Mum/2018 & 1584/Mum/2019 (Assessment Year :2013-14 & 2014-15) M/s. Motilal Dahyabhai Jhaveri Vs. Assistant Commissioner of & Sons Income Tax 19(2), Mumbai Room No.207, 2nd Floor, 907, Panchratna Building Opera House, Matru Mandir, Tardeo Road Mumbai – 400 004 Mumbai – 400 007 PAN/GIR No.AAAFM1359A (Appellant) .. (Respondent) Assessee by Shri D.V. Lakhani & Shri Dipesh Ruparelia Revenue by Shri Ashutosh Ranjhan Date of Hearing 15/04/2019 Date of Pronouncement 24/04/2019 आदेश / O R D E R P…