CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd.

232 Taxmann 270High Court2015#348 most cited
248

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 132Section 153ASection 69ASection 143(2)Section 147Section 148Section 68Section 143(3)

Issues it is cited on

section 158b(b)section 132(5)section 158bb(1)casus omissussection 153(a)accumulated profitsdeemed dividendsection 158bbsection 2(22)section 2(22)(e)retracted statementsection 153a(1)(b)

Judgments citing CIT v. Continental Warehousing Corpn (Nhava Sheva) Ltd.

Bipin Agarwal, New Delhi vs. DCIT, CC-2, Noida

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

ITA 924/DEL/2021[2012-13]Status: DisposedITAT Delhi12 Jan 2022AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Multicommodity Brokers Pvt. Ltd.(Formerly Nimbus Multicommodity Brokers Ltd.), New Delhi vs. DCIT, CC-2, Noida

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

ITA 923/DEL/2021[2012-13]Status: DisposedITAT Delhi12 Jan 2022AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

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

ITA 1032/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Sept 2019AY 2011-12
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA Nos. 1031 & 1032/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2010-11 & 2011-12 Rakesh Kumar Jain, cuke D.C.I.T., Vs. Opp.- Jain Mandir, Om Vilas Central Circle, Building, Bal Mandir Road, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPJ 1914 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri A.K. Mahla (JCIT) lquokb…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

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

ITA 1031/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 Sept 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA Nos. 1031 & 1032/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2010-11 & 2011-12 Rakesh Kumar Jain, cuke D.C.I.T., Vs. Opp.- Jain Mandir, Om Vilas Central Circle, Building, Bal Mandir Road, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPJ 1914 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri A.K. Mahla (JCIT) lquokb…

Shri Yash Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, this appeal of the assessee is allowed

ITA 1034/JPR/2018[2010-11]Status: DisposedITAT Jaipur25 Sept 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 139Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 1034/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2010-11 Yash Bhatia, cuke D.C.I.T., Vs. 49-A, New Colony, Gumanpura, Central Circle, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGGPB 8006 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri A.K. Mahla (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 26/09/2019 mn?kks"k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. Smt. Reema Harish Bhatia, Kota

ITA 790/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Deputy Commissioner of Income Tax. Central Circle, Kota vs. Smt. Reema Harish Bhatia, Kota

ITA 789/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Apr 2019AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 597/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 596/JPR/2018[2013-14]Status: DisposedITAT Jaipur25 Apr 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Smt. Jaya Prem Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee for A

ITA 594/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 593 & 594/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 16-17 cuke Smt. Jaya Prem Bhatia The Deputy Commissioner of Vs. 23-24B, Industrial Estate, Income-tax, Central Circle, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABRPB 7858 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj…

Smt. Jaya Prem Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee for A

ITA 593/JPR/2018[2013-14]Status: DisposedITAT Jaipur25 Apr 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 593 & 594/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 16-17 cuke Smt. Jaya Prem Bhatia The Deputy Commissioner of Vs. 23-24B, Industrial Estate, Income-tax, Central Circle, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABRPB 7858 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax. Central Circle, Kota

ITA 1284/JPR/2018[2012-13]Status: DisposedITAT Jaipur25 Apr 2019AY 2012-13
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1284, 596, 597/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 13-14 & 16-17. cuke Smt. Reema Harish Bhatia, The Deputy Commissioner of Vs. 49-A, New Colony, Income-tax, Central Circle, Gumanpura, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABZPB 7782 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 789 & 790/JP/2018 fu/kZkj.k o"kZ…

Shri Banna Lal Jat, Bhilwara vs. Assistant Commissioner of Income Tax, Ajmer

In the result, theses appeals filed by the assessee are allowed

ITA 476/JPR/2018[2015-16]Status: DisposedITAT Jaipur24 Apr 2019AY 2015-16
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri B.K. Gupta (CIT)
Section 10(38)Section 143(2)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 474 to 476/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2010-11, 2011-12 &2015-16 cuke Shri Banna Lal Jat The ACIT, Vs. Bus stand, Jahajpur, Central Circle, District- Bhilwara. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFNPJ 1819 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Reve…

Shri Banna Lal Jat, Bhilwara vs. Assistant Commissioner of Income Tax, Ajmer

In the result, theses appeals filed by the assessee are allowed

ITA 475/JPR/2018[2010-11]Status: DisposedITAT Jaipur24 Apr 2019AY 2010-11
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri B.K. Gupta (CIT)
Section 10(38)Section 143(2)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 474 to 476/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2010-11, 2011-12 &2015-16 cuke Shri Banna Lal Jat The ACIT, Vs. Bus stand, Jahajpur, Central Circle, District- Bhilwara. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFNPJ 1819 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Reve…

Shri Banna Lal Jat, Bhilwara vs. Assistant Commissioner of Income Tax, Ajmer

In the result, theses appeals filed by the assessee are allowed

ITA 474/JPR/2018[2010-11]Status: DisposedITAT Jaipur24 Apr 2019AY 2010-11
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri B.K. Gupta (CIT)
Section 10(38)Section 143(2)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 474 to 476/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2010-11, 2011-12 &2015-16 cuke Shri Banna Lal Jat The ACIT, Vs. Bus stand, Jahajpur, Central Circle, District- Bhilwara. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFNPJ 1819 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Reve…

Poojashish Infrastructures Pvt. Ltd., Kota vs. Deputy Commissioner of Income Tax, Kota

In the result, appeal of the assessee is allowed

ITA 1120/JPR/2018[2010-11]Status: DisposedITAT Jaipur08 Apr 2019AY 2010-11
For Appellant: Shri Vijay Goyal &For Respondent: Shri Varindar Mehta (CIT)
Section 1Section 132Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1120/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke Poojashish Infrastructures Pvt. The Deputy Vs. Ltd., Plot No. 6 and 7, Commissioner of Income Multimetals Campus, Kansua Tax, Central Circle, Room No. 212, 2nd Floor, Road, Large Industrial Area, Kota C.R. Building, Rawat Bhata Road, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCP5387R vihykF…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1205/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2019AY 2011-12
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1188/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

M/S. Agrasen Agro Industries Private Limited, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1053/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Jammu Metallic Oxides Private Limited, Kota

ITA 1208/JPR/2018[2010-11]Status: DisposedITAT Jaipur14 Feb 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1055/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke M/s Jammu Metallic Oxides Pvt. D.C.I.T., Vs. Ltd., Central Circle, Multimetals Limited Campus, Kota. 6/7, Large Scale Industrial Area, Kansua Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 6001 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1208/JP/2018 fu/kZkj.k o…