CIT v. Geetanjali Education Society

174 Taxmann 440High Court2008#5526 most cited

What is CIT v. Geetanjali Education Society authority for?

If an assessee provides identity and details of lenders but is unable to produce them, and requests the Assessing Officer to issue summons under Section 131 for their attendance, it is the duty of the Assessing Officer to issue such summons. Failure to do so may render additions illegal.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Geetanjali Education Society · Section 131 · summons · Assessing Officer duty · cross-examination · genuineness of loan · cash credits · unsecured loan

Sections most often in play

Section 1961Section 131Section 132 of the ActSection 132(4) of the ActSection 133(6)Section 133A of the ActSection 143(3)Section 143(3) r.w.s. 147 of the Act

Issues it is cited on

genuineness of the transactionsection 133section 133(6)section 68section 13previous yeartransferpersonsection 143prescribeddocumentsection 143(3)

Judgments citing CIT v. Geetanjali Education Society

M/S ARYANS EDUCATIONAL AND CHARITABLE TRUST,MOHALI vs. DCIT, C-1, (E), CHANDIGARH

In the result, appeal of the assessee is partly allowed

ITA 821/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh25 Jul 2024AY 2013-14

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 821/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 M/S Aryans Educational & Vs. The Dcit, Circle-1 Charitable Trust, बनाम (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L

For Appellant: Sh. Tej Mohan, Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 11(1)(d)Section 115BSection 13(1)(c)Section 133(6)Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 821/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 M/s Aryans Educational and Vs. The DCIT, Circle-1 Charitable Trust, बनाम (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./PAN No: AABTA7550L अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT "नधा"रती क" ओर से/Assessee by : Sh. Tej Mohan, Singh, Advocate राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई क" तार"ख/Date of Hearing : 1…

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE ( EXEMPTION ), NAGPUR vs. M/S SHRI DADASAHEB GAWAI , NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 2/NAG/2018[2014-2015]Status: DisposedITAT Nagpur11 Jul 2024AY 2014-2015

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Kailash C. Kanojiya
Section 115BSection 12A

…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.2/Nag./2018 (Assessment Year : 2014–15) Asstt. Commissioner of Income Tax ……………. Appellant Circle (Exemption), Nagpur v/s Shri Dadasaheb Gawai Charitable Trust ……………. Respondent Rajkamal Chowk, Amravati 444 601 PAN – AAFTS5935H Assessee by : Shri Manoj G. Moryani Revenue by : Shri Kailash C. Kanojiya Date of Hearing – 28/05/2024 Date of Order – 11/07/2024 O R D E R PER V. DURGA RAO, J.M. The present appeal has been filed by the Revenue challenging the impugned order…

INCOME-TAX OFFICER, MUMBAI vs. ANKIT UMAKANT AGARWAL, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 4462/MUM/2023[2011-12]Status: DisposedITAT Mumbai11 Jul 2024AY 2011-12

Bench: Shri Prashant Maharshi & Shri Anikesh Banerjee

Section 143(3)Section 148Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI PRASHANT MAHARSHI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA 4462/Mum/2023 (Assessment year : 2011-12) Income-tax Officer, vs Ankit Umakant Agarwal MumbaiRoom No.753, Kautilya Bhavan, G-Block, Bandra Kurla Complex, Bandra East, Mumbai-400 051 A-102/103, Raghav Building Vasant Valley, Film City Road Malad East, Mumbai-400 067 PAN: AJXPA6367N APPELLANT RESPONDENT Assessee by Shri Vimal Punmiya Respondent by Shri Manoj Kumar Sinha (SR.DR.) Date of hearing Date of pronouncement : 08/07/2024 11/07/2024 ORDER PER ANIKESH BA…

ITO, WARD- 22(2), NEW DELHI vs. SAIVI FINANCE PVT. LTD., DELHI

In the result, the appeal of the Revenue is treated as allowed for statistical purposes

ITA 3886/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Feb 2024AY 2015-16

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 131Section 133(6)Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2015-16 ITO, Ward-22(2) Vs. Saivi Finance Pvt. Ltd. Room No. 249, 10-B, 1st Floor, C.R. Building, I.P. Estate, DDA SFS Pocket-A, New Delhi Mayur Vihar, Phase-III, PAN AAACS1226P Delhi – 110 096 (Appellant) (Respondent) Assessee by: Shri Kapil Goel, Advocate Department by : Shri Vivek Kumar Upadhyay, Sr. DR Date of Hearing 07/12/2023 Date of 26/02/2024 pronouncement O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is directed against the order date…

UDAYAN GROVER,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE(NFAC), DELHI

In the result, appeal filed by the assessee is allowed

ITA 2880/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Feb 2024AY 2015-16

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleudayan Grover V. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {Acit – 26(3), Bkc, Mumbai} Powai, Mumbai - 400072 Pan: Aclpg0572G (Appellant) (Respondent) Assessee Represented By : Shri Vimal Punmiya Department Represented By : Ms. Kavitha Kaushik

Section 10(38)Section 131Section 133(6)Section 142(1)Section 143(2)Section 57Section 68

…egard can be made from the decisions made in the following judiciary ruling:-  R.B. ShreeramDurga Prasad 176 ITR 169 (SC),  KishanChandChellaram Vs. C.I.T. (1980) 125 ITR 713 (SC)  Jindal Vegetable (order of Hon'ble Delhi High Court in ITA no. 428 of 2007, 174 Taxmann 440 (Raj.)  LaxmanBhai Patel (order of Hon'ble Gujarat High Court dated 22.07.2008 in ITR no. 41/1997). Page No. 66 Udayan Grover 11. Shri Jagdish Purohit was never a DIRECTOR as well as SHAREHOLDER of lender companies. from whom the respondent company has received the unsecured loan amounting to Rs. 1,25,00,000/- during the said Assessment Yea…

I.T.O. - 23(1)(5), MUMBAI vs. GRACE DEVELOPMENT ASSOCIATES , MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 712/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2023AY 2013-14

Bench: Shri Baskaran Br & Shir Pavan Kumar Gadaleito – 23(1)(5) Vs. M/S Grace Development Room.No.113,1St Floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1St Floor, 150 Mumbai – 400 007 Pali Road, Nr. Hdfc Bank, Bandra (W), Mumbai – 400050. Pan/Gir No. : Aahfg5648M Appellant .. Respondent Appellant By : Ms.Neeraja Sarma.Dr Respondent By : Mr.Devendra Jain.Ar Date Of Hearing 09.02.2023 Date Of Pronouncement 16.03.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) -32, Mumbai Passed U/S 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Neeraja Sarma.DRFor Respondent: Mr.Devendra Jain.AR
Section 142(1)Section 143(1)Section 143(2)Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER ITO – 23(1)(5) Vs. M/s Grace Development Room.No.113,1st floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1st Floor, 150 Mumbai – 400 007 Pali Road, Nr. HDFC Bank, Bandra (W), Mumbai – 400050. PAN/GIR No. : AAHFG5648M Appellant .. Respondent Appellant by : Ms.Neeraja Sarma.DR Respondent by : Mr.Devendra Jain.AR Date of Hearing 09.02.2023 Date of Pronouncement 16.03.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appea…

DEV SYNTHETICS PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(4), AHMEDABAD

In the result, appeal of the assessee is dismissed

ITA 220/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

For Appellant: Shri Astha ManiarFor Respondent: Shri C.S. Sharma, Sr. DR
Section 148Section 68

…ITA No.220/Ahd/2021 Assessment Year: 2012-13 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC-2” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2012-13 Dev Synthetics Pvt. Ltd., vs. The Income Tax Officer 503, New Cloth Market, Ward – 1(1)(4), Ahmedabad. O/o. Raipur Gate, Raipur, Ahmedabad – 380 002. [PAN – AADCD 6066 F] (Appellant) (Respondent) Appellant by : Shri Astha Maniar Respondent by : Shri C.S. Sharma, Sr. DR Date of hearing : 17.06.2022 Date of pronouncement : 13.07.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIA…

MAHENDRA H. SHAH ,MUMBAI vs. ITO - WARD- 4 (1)(3), MUMBAI

ITA 6892/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Sept 2021AY 2012-13

Bench: Shri C.N. Prasad, Hon’Bleshri Mahendra H. Shah V. Income Tax Officer – 4(1)(3) 6Th Floor, Aayakar Bhavan C/O. The Presscopper Industries M.K. Road, Mumbai - 400020 175, Kika Street Mumbai – 400004 Pan: Aafps0929R (Appellant) (Respondent)

For Appellant: Vimal PunmiyaFor Respondent: Smita Verma
Section 132(4)Section 133(4)Section 143(1)Section 143(2)Section 68

…gard can be made from the decisions made in the following judiciary ruling: - • R.B. ShreeramDurga Prasad 176 ITR 169 (SC), • KishanChandChellaram Vs. C.I.T. (1980) 125 ITR 713 (SC) • Jindal Vegetable (order of Hon'ble Delhi High Court in ITA no. 428 of 2007, 174 Taxmann 440 (Raj.) 11 Shri Mahendra H. Shah • LaxmanBhai Patel (order of Hon'ble Gujarat High Court dated 22.07.2008 in ITR no. 41/1997). Further, following legal position/ judicial rulings on the subject under consideration must be considered before arriving at any conclusion:- a. It is also settled law that where the assessee provides identity and det…

INCOME TAX OFFICER-3(2), LUCKNOW vs. M/S DEV BHOOMI PROMOTERS & DEVELOPERS PVT. LTD., LUCKNOW

In the result, the appeal of the Revenue stands dismissed

ITA 116/LKW/2017[2012-13]Status: DisposedITAT Lucknow24 Aug 2021AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2012-13

…I.T.A. No.116/Lkw/2017 Assessment Year:2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW (THROUGH VIRTUAL HEARING) BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year:2012-13 Income Tax Officer-2(2), Vs. M/s Dev Bhoomi Promoters & Range-2, Developers Pvt. Ltd., Lucknow. 2/299, Vishal Khand, Gomti Nagar, Lucknow. PAN:AACCD1859R (Appellant) (Respondent) Appellant by Shri Harish Gidwani, D.R. Respondent by Shri K. R. Rastogi, C. A. Date of hearing 19/08/2021 Date of pronouncement 31/08/2021 O R D E R PER T. S. KAPOOR, A.M. This is an appeal…

NISA INDUSTRIAL SERVICES PVT. LTD.,MUMBAI vs. ACIT- WD -10(3)(1), MUMBAI

ITA 3171/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Nov 2020AY 2014-15

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am

For Appellant: Respondent byFor Respondent: Ms. Kavita P. Kaushik, DR
Section 131Section 133Section 133ASection 143Section 143(2)

…gard can be made from the decisions made in the following judiciary ruling: - • R.B. ShreeramDurga Prasad 176 ITR 169 (SC), • KishanChandChellaram Vs. C.I.T. (1980) 125 ITR 713 (SC) • Jindal Vegetable (order of Hon'ble Delhi High Court in ITA no. 428 of 2007, 174 Taxmann 440 (Raj.) • LaxmanBhai Patel (order of Hon'ble Gujarat High Court dated 22.07.2008 in ITR no. 41/1997). 20. Shri Pravin Kumar Agarwal was never a DIRECTOR as well as SHAREHOLDER of lender companies, from whom the appellant company has received the unsecured loan amounting to Rs. 1,30,00,000/- of Daffodil Traders Pvt. Ltd. and Surakha products Pv…

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2283/CHNY/2018[2014-15]Status: DisposedITAT Chennai25 Sept 2019AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2282/CHNY/2018[2013-14]Status: DisposedITAT Chennai25 Sept 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2281/CHNY/2018[2012-13]Status: DisposedITAT Chennai25 Sept 2019AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2280/CHNY/2018[2011-12]Status: DisposedITAT Chennai25 Sept 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/CHNY/2018 "नधा"रण वष" /Assessment years :2011-12, 2012-13, 2013-14 and 2014-15 The Assistant Commissioner Vs. M/s. Thriveni Earthmovers Pvt Ltd, of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [PAN AABCT 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क"…

RITU KAMAL SINGHAL,MUMBAI vs. ITO 24(3)(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3017/MUM/2018[2010-11]Status: DisposedITAT Mumbai01 Feb 2019AY 2010-11

Bench: Shri A.K. Garodiaassessment Year : 2010-11

For Appellant: Shri Vimal Punamiya, ARFor Respondent: Shri Vijay Kumar Soni, DR
Section 132Section 133(6)

…me Court has held that without allowing cross-examination to the assessee addition Cannot be made. Similar judgments are as under:- • R.B. Shreeram Durga Prasad 176 ITR 169 (SC), • Jindal Vegetable (order of Hon'ble Delhi High Court in ITA no. 428 of 2007, 174 Taxmann 440 (Raj.) * Laxman Bhai Patel (order of Hon'ble Gujarat High Court dated 22.07.200S in ITR no. 41/1997). Third Party i.e. Shri Bhanwarlal Jain was never a DIRECTOR as well as SHAREHOLDER of M/s. Tanika Commodities Pvt. Ltd. who had advanced loan to the Appellant Amounting Rs. 20,00,000/- during the F.Y. 2009-10 (A.Y. 2010-11). Shri Bhanwarlal…

ITO, JAIPUR vs. LAND MARK DILSAY P LTD, JAIPUR

Appeals are dismissed in limine but without any order as to costs

ITA 178/JPR/2015[2006-07]Status: DisposedITAT Jaipur08 Jun 2018AY 2006-07
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(1)Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 178/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2006-07 cuke Income Tax Officer, M/s Land Mark Dealers (P) Ltd., 411, 3rd Floor, Shalimar Complex, Vs. Ward-2(2), Jaipur. Church Road, M.I. Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2002 N vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 18/JP/2015 (Arising out of vk;dj vihy la-@ITA No. 177/JP/2015…

ITO, JAIPUR vs. LAND MARK DILSAY P LTD, JAIPUR

Appeals are dismissed in limine but without any order as to costs

ITA 177/JPR/2015[2005-06]Status: DisposedITAT Jaipur08 Jun 2018AY 2005-06
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(1)Section 148

…nts have referred / relied in the assessment order. Reference in this regard can be made to the decisions in the case of R.B. Shreeram Durga Prasad 176 ITR 169 (SC), 125 ITR 713 (SC), Jindal Vegetable (order of Hon'ble Delhi High Court in ITA no. 428 of 2007, 174 Taxmann 440 (Raj.) and Laxman Bhai Patel (order of Hon'ble Gujarat High Court dated 22/07/2008 in ITR no. 41/1997). ITA 177/JP/2015 & C.O. 17/JP/2015_ 6 ITO Vs M/s Land Mark Dealers (P) Ltd. Admittedly, these statements were not recorded by the AO but were recorded by the Investigation Wing Delhi at the back of the assessee. AO has even not referred to…

M/S CBR CONSTRUCTIONS,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeal filed by the assessee is allowed in the terms indicated above

ITA 1575/BANG/2014[2009-10]Status: DisposedITAT Bangalore20 Dec 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodiaassessment Year :2009-10

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Shri B.R. Ramesh, JCIT (DR)
Section 234B

…tress the point that the additions ought to have been deleted by the learned CIT(A); 1. Andaman Timber Industries in CA No.4228 of 2006, pronounced on 02nd September 2015, reported in 62 Taxmann.com 3 and in 52 GST 355. 2. Geethanjali Education Society (2008) 174 Taxmann 440 (Raj -HC) 3. Laxmanbhai S Patel V CIT 2008 174 Taxmann 206 (Guj -HC) "Veracity of genuineness must be tested at the touch stone of evidence and not otherwise" "The sworn statement which was relied upon by the authorities must have been provided to the assessee and he must have been provided an opportunity to rebut the sworn statements and not…

ITO (E) TRUST WARD-IV vs. MAHARAJI EDUCATION TRUST,

In the result this appeal of the assessee is allowed

ITA 710/DEL/2008[2004-2005]Status: DisposedITAT Delhi17 Mar 2016AY 2004-2005

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06 Ay: 2006-07 Ay: 2007-08 Ito (E), Trust Ward Iv Vs. Maharaji Education Trust New Delhi No.1, Santosh Nagar Pratap Vihar Ghaziabad 201 009 A.Y. : ------ Maharaji Educational Trust Vs. Dit(E), N.Delhi Ghaziabad

For Appellant: Sh. R.S.Singhvi, C.A. and Sh.V.K.Sabharwal, AdvFor Respondent: Sh. Ravi Jain, CIT, D.R
Section 10(23)(C)Section 11Section 12ASection 133ASection 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2004-05 AY: 2005-06 AY: 2006-07 AY: 2007-08 ITO (E), Trust Ward IV vs. Maharaji Education Trust New Delhi No.1, Santosh Nagar Pratap Vihar Ghaziabad 201 009 A.Y. : ------ Maharaji Educational Trust vs. DIT(E), N.Delhi Ghaziabad (Appellant) (Respondent) Assessee by : Sh. R.S.Singhvi, C.A. and Sh.V.K.Sabharwal, Adv. Respondent by : Sh. Ravi Jain, CIT, D.R. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA 710/Del/08 for the Assessment Year…

MAHARAJI EDUCATIONAL TRUST vs. DIT(E),

In the result this appeal of the assessee is allowed

ITA 311/DEL/2008[2008-2009]Status: DisposedITAT Delhi17 Mar 2016AY 2008-2009

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06 Ay: 2006-07 Ay: 2007-08 Ito (E), Trust Ward Iv Vs. Maharaji Education Trust New Delhi No.1, Santosh Nagar Pratap Vihar Ghaziabad 201 009 A.Y. : ------ Maharaji Educational Trust Vs. Dit(E), N.Delhi Ghaziabad

For Appellant: Sh. R.S.Singhvi, C.A. and Sh.V.K.Sabharwal, AdvFor Respondent: Sh. Ravi Jain, CIT, D.R
Section 10(23)(C)Section 11Section 12ASection 133ASection 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2004-05 AY: 2005-06 AY: 2006-07 AY: 2007-08 ITO (E), Trust Ward IV vs. Maharaji Education Trust New Delhi No.1, Santosh Nagar Pratap Vihar Ghaziabad 201 009 A.Y. : ------ Maharaji Educational Trust vs. DIT(E), N.Delhi Ghaziabad (Appellant) (Respondent) Assessee by : Sh. R.S.Singhvi, C.A. and Sh.V.K.Sabharwal, Adv. Respondent by : Sh. Ravi Jain, CIT, D.R. ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA 710/Del/08 for the Assessment Year…

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