CIT v. Enchante Jewellery Ltd.

40 Taxmann.com 216High Court2013#12757 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 37(1)Section 43B Section 143(1)Section 143(3)Section 250 Section 28 Section 29 Section 30

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Issues it is cited on

prohibited by law section 37(1)section 37 previous year section 143 company interest business section 14 document

Judgments citing CIT v. Enchante Jewellery Ltd.

Lakshminarayanaswamy Swathy, Coimbatore vs. Income Tax Officer, Corp Circle 1, Coimbatore

In the result, the appeal of the assessee is allowed

ITA 1984/CHNY/2025[2020-21]Status: DisposedITAT Chennai10 Nov 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Shri S. Ramachandran, CAFor Respondent: Ms. R. Anitha, Addl.CIT

Section 37(1)Section 57

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार "ग"र,"या"यक सद"य एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1984/CHNY/2025 िनधा"रण वष"/Assessment Year:2020-21 Ms.Lakshminarayanaswamy The Income Tax Officer, Swathy, Corporate Circle 1, No.13, Nethaji Road, Vs. Coimbatore P.N. Palayam, Coimbatore – 641 037. PAN: ACAPS 0385G (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant by : Shri S. Ramachandran, CA ""यथ" क" ओर से/Respondent by : Ms. R. Anitha, A…

ACIT Circle-16(2), New Delhi vs. Maximal Infrastructure Private Limited, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1253/DEL/2020[2015-16]Status: DisposedITAT Delhi30 May 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Manish Agarwalthe Acit, Circle 16(2) Vs. Maximal Infrastructure Room No. 308, 3Rd Floor, Private Limited C.R. Building, I.P. Estate R-13, 2Nd Floor, Greater New Delhi – 110002 Kailash-1 New Delhi – 110002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacct3615R Appellant .. Respondent

For Appellant: Ms. Rajkumari, CAFor Respondent: Sh. Virender Kumar Singh, Sr

Section 143Section 143(3)

…P a g e | 1 Maximal Infrastructure Private Limited THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER The ACIT, Circle 16(2) Vs. Maximal Infrastructure Room No. 308, 3rd Floor, Private Limited C.R. Building, I.P. Estate R-13, 2nd Floor, Greater New Delhi – 110002 Kailash-1 New Delhi – 110002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCT3615R Appellant .. Respondent Appellant by : Ms. Rajkumari, CA Respondent by : Sh. Virender Kumar Singh, Sr. DR Date of Hearing 06.05.2025 Date of Pronouncement 30.05.2025 O R D E R PER MADHUMITA…

Everest Kanto Cylinder Ltd, Mumbai vs. Deputy Commissioner of Income Tax, CPC Bengaluru, Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 782/MUM/2024[2021-22]Status: DisposedITAT Mumbai20 Jan 2025AY 2021-22

Bench: Shri Anikesh Banerjee & Miss Padmavathy S.Everest Kanto Cylinder Ltd Vs Deputy Commissioner Of Income- 204, Raheja Centre, Free Press Tax,Circle 3(4), Mumbai Journal Marg, Nariman Point World Trade Centre 1, Cuffe Parade, Mumbai-400 021 Mumbai-400 005 Pan : Aaace30836F Appellant Respondent

For Appellant: Shri Shekhar GuptaFor Respondent: Shri Biswanath Das CIT DR

Section 143(1)Section 250Section 37(1)Section 41(2)Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S., ACCOUNTANT MEMBER Everest Kanto Cylinder Ltd vs Deputy Commissioner of Income- 204, Raheja Centre, Free Press tax,Circle 3(4), Mumbai Journal Marg, Nariman Point World Trade Centre 1, Cuffe Parade, Mumbai-400 021 Mumbai-400 005 PAN : AAACE30836F APPELLANT RESPONDENT Assessee by : Shri Shekhar Gupta Respondent by : Shri Biswanath Das CIT DR Date of hearing : 02/01/2025 Date of pronouncement : 20/01/2025 O R D E R PER ANIKESH BANERJEE, JM: Instant appeal of the assessee was filed…

M/S. Mahalasa Exports, Udupi vs. Income-Tax Officer, Ward 1 & Tps, Udupi

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

ITA 282/BANG/2023[2018-19]Status: DisposedITAT Bangalore17 Jul 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Sandeep Chalapathy, CAFor Respondent: Shri Nischal B., Addl.CIT(DR)(ITAT), Bengaluru

Section 250Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2018-19 Mahalasa Exports, Vs. The Income Tax Officer, 75-1A & 3B, Rajaji Road, Ward 1 & TPS, Bommarabettu, Udupi. Udupi – 576 113. PAN: AAEFM 4143Q APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, CA Respondent by : Shri Nischal B., Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.07.2023 Date of Pronouncement : 17.07.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal by the assessee is against the DIN & Order…

Pr. Commissioner of Income Tax-1 vs. M/S Attire Designers Pvt. Ltd

ITA/344/2022HC Delhi20 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 37(1)Section 68

…ITA No.344/2022 Page 1 of 8 $~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 344/2022 PR. COMMISSIONER OF INCOME TAX-1 ..... Appellant Through: Mr.Sanjay Kumar, Sr.Standing Counsel for the Revenue with Ms. Easha Kadian, Advocate. versus M/S ATTIRE DESIGNERS PVT. LTD ..... Respondent Through: None % Date of Decision: 20th September, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present income tax appeal has been filed challenging the order dated 29th November, 2021 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA 5224/D…

DCIT, Circle- 3(2), New Delhi vs. Attire Designers Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 5224/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2021AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) Dcit Vs. M/S. Attire Designers Pvt. Circle – 3(2), Ltd., New Delhi 886A/46, Ward No.6, Mehrauli, New Delhi Pan No. Aakcs 7367 K (Appellant) (Respondent) Assessee By Shri Akshat Jain, Adv. Revenue By Shri Satpal Gulati, Cit-D.R. Date Of Hearing: 17.11.2021 Date Of Pronouncement: 29.11.2021 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 08.05.2017 Of The Commissioner Of Income Tax (Appeals) – I, New Delhi Relating To Assessment Year 2014-15. 2. The Relevant Facts As Culled From The Material On Records Are As Under :

Section 133(6)Section 143(3)Section 37(1)Section 4Section 68

…ndry creditors. 2. The Ld. CIT(A) has erred on facts and in law in deleting the disallowance of Rs.93,59,041/- made by AO u/s 37(1) of the Income Tax Act, 1961 by relying on the decision of Hon’ble Delhi High Court in CIT vs. Enchante Jewellery Limited [2013] 40 Taxmann.com 216 (Delhi) when the facts of the case are different. 3. The appellant craves leave for reserving the right to amend, modify, alter add or forego any ground(s) of appeal at any time before or during the hearing of this appeal.” 1st Ground is with respect to deletion of addition made u/s 4. 68 of the Act. 5. During the course of assessment pr…

DCIT, Central Circle- 28, New Delhi vs. Maximal Infrastructure Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7238/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Aug 2021AY 2014-15

Bench: Shri O.P. Kant & Shri K.N. Chary[Through Video Conferencing] Assessment Year: 2014-15

Section 143Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER [Through Video Conferencing] Assessment Year: 2014-15 DCIT, Vs. M/s. Maximal Infrastructure Central Circle-28, Pvt. Ltd., New Delhi R-13, IInd Floor, Greater Kailash-1, New Delhi PAN :AACCT3615R (Appellant) (Respondent) Appellant by Sh. Vipul Kashyap, Sr.DR Respondent by Sh. Ved Jain, Adv. Date of hearing 11.08.2021 Date of pronouncement 27.08.2021 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 13/09/2017 passed by the Ld. Commiss…

ACIT, New Delhi vs. M/S. Triveni Ferrous Infrastructure Pvt. Ltd., New Delhi

In the result appeal of the revenue is dismissed

ITA 5342/DEL/2015[2012-13]Status: DisposedITAT Delhi13 Nov 2019AY 2012-13

Bench: : Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2012-13

Section 143(3)Section 37(1)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri Prashant Maharishi, Accountant Member Assessment Year: 2012-13 A.C.I.T., Central vs. Triveni Ferrous Infrastructure Circle-28, Ltd., R-7, Near MCD School, New Delhi M.G. Road, Ghitorni, New Delhi (Appellant) PAN- AACCT3615R (Respondent) Appellant by Sh. N.K. Bansal, Sr. DR Respondent by Sh. Ved Jain, C.A. Date of Hearing 25.09.2019 Date of Pronouncement 13.11.2019 ORDER Per Amit Shukla, J.M. The aforesaid appeal has been filed by the Revenue against impugned order dated 05.06.2015, passed by…