CIT v. Infracon Pvt. Ltd.

64 Taxmann.com 472High Court2015#9877 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 148

Issues it is cited on

section 33(4)section 34(1)section 33section 260section 34section 260asection 254(1)section 253furnishing inaccurate particularsdocuments seizedconcealment of incomeunexplained expenditure

Judgments citing CIT v. Infracon Pvt. Ltd.

VNG AUTOMOTIVE P. LTD. vs. ASSTT. COMMISSIONER OF INCOME

The appeals are disposed of as allowed

ITA-795/2004HC Delhi10 Apr 2026
For Appellant: Mr. Satyen Sethi & Mr. Arta Trana PandaFor Respondent: Mr Abhishek Maratha, SSC, Mr Apoorv
Section 148

…ITA 795-796/2004 Page 1 of 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 20.12.2025 Judgment delivered on: 10.04.2026 Judgment uploaded on: As per Digital Signature~ + ITA 795/2004 + ITA 796/2004 VNG AUTOMOTIVE P. LTD .....Appellant versus ASSTT. COMMISSIONER OF INCOME TAX .....Respondent Advocates who appeared in this case…

ACIT CENTRAL CIRCLE-2(1), MUMBAI vs. M/S. G TRADE AND CAPITAL VENTURE PVT. LTD., MUMBAI

In the result, application

ITA 3211/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1) , MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3038/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1), MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3037/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1), MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3036/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1), MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3035/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1) , MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3034/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 May 2023AY 2015-16

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL-CIRCLE-2(1), MUMBAI vs. M/S GM MODULAR PVT LTD, MUMBAI

In the result, application

ITA 3033/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3033 To 3038/Mum/2022 Assessment Years: 2014-15 To 2019-2020 Asstt. Cit Central Circle-2(1), M/S Gm Modular Pvt. Ltd., Old Cgo Building, 804, 8Th 8/9 Bokadia Industrial Vs. Floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. Pan No. Aabcg 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. Cit Central Circle-2(1), M/S G Trade & Capital Old Cgo Building, 804, 8Th Venture Pvt. Ltd., Vs. Floor, M.K. Road, 6 G Laxmi Industrial Estate, Mumbai-400020. New Linking Road, Andheri (West) Mumbai-400053. Pan No. Aadcg 7583 Q Appellant Respondent

For Appellant: Mr. Naresh Jain a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA Nos. 3033 to 3038/MUM/2022 Assessment Years: 2014-15 to 2019-2020 Asstt. CIT Central Circle-2(1), M/s GM Modular Pvt. Ltd., Old CGO Building, 804, 8th 8/9 Bokadia Industrial Vs. floor, M.K. Road, Estate Waliv, Sativali Road, Mumbai-400020. Vasai East Vasai Palghar-401 208. PAN No. AABCG 3313 Q Appellant Respondent Assessment Year: 2014-15 Asstt. CIT Central Circle-2(1), M/s G Trade and Capital Old CGO Building, 804, 8th Venture Pvt. Ltd., Vs. floor, M.K. Road, 6…

DCIT 3(3)(1), MUMBAI vs. SATYA SECURITIES LTD, MUMBAI

Accordingly, the appeal by the Revenue is dismissed, while the petition under Rule 27 of ITAT Rules, 1963, as filed by the assessee for the assessment year 2008–09, is allowed

ITA 6673/MUM/2016[2008-09]Status: DisposedITAT Mumbai04 Nov 2022AY 2008-09

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri A.K. Tibrewal a/wFor Respondent: Shri P.R. Mane a/w
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6669/Mum./2016 ITA No.6673/Mum./2016 (Assessment Year : 2008–09) (Assessment Year : 2007–08) Dy. Commissioner of Income Tax …. Appellant Circle–3(3)(1), Mumbai v/s Satya Securities Ltd. 1009, Maker Chamber–V …………….Respondent 10th Floor, Nariman Point Mumbai 400 021 PAN – AAECS9414M Assessee by : Shri A.K. Tibrewal a/w Shri Saurabh Gupta Revenue by : Shri P.R. Mane a/w Smt. Kanupriya Damor Date of Hearing – 10/08/2022 Date of Order – 04/11/2022 O R D E R…

DCIT 3(3)(1), MUMBAI vs. SATYA SECURITIES LTD, MUMBAI

Accordingly, the appeal by the Revenue is dismissed, while the petition under Rule 27 of ITAT Rules, 1963, as filed by the assessee for the assessment year 2008–09, is allowed

ITA 6669/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Nov 2022AY 2007-08

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri A.K. Tibrewal a/wFor Respondent: Shri P.R. Mane a/w
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.6669/Mum./2016 ITA No.6673/Mum./2016 (Assessment Year : 2008–09) (Assessment Year : 2007–08) Dy. Commissioner of Income Tax …. Appellant Circle–3(3)(1), Mumbai v/s Satya Securities Ltd. 1009, Maker Chamber–V …………….Respondent 10th Floor, Nariman Point Mumbai 400 021 PAN – AAECS9414M Assessee by : Shri A.K. Tibrewal a/w Shri Saurabh Gupta Revenue by : Shri P.R. Mane a/w Smt. Kanupriya Damor Date of Hearing – 10/08/2022 Date of Order – 04/11/2022 O R D E R…

SANJAY SAWHNEY vs. PRINCIPAL COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms

ITA/834/2019HC Delhi18 May 2020
Section 132Section 142(1)(ii)Section 153CSection 253(2)Section 260A

…ITA 834/2019 Page 1 of 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 25.09.2019 Pronounced on: 18.05.2020 + ITA 834/2019 SANJAY SAWHNEY ...... Appellant Through: Mr. S. Krishnan, Advocate. versus PRINCIPAL COMMISSIONER OF INCOME TAX ...... Respondent Through: Mr. Zoheb Hossain, Sr. Standing Counsel. CORAM: HON’BLE MR. JUSTICE VIPIN SANGHI HON’BLE MR. JUSTICE SANJEEV NARULA JUDGMENT 1. The present appeal under Section 2…

CIT v. Infracon Pvt. Ltd. (64 Taxmann.com 472) — Cited in 11 Judgments | BharatTax