What is CIT v. Jain Exports (P.) Ltd. authority for?

A credit amount outstanding for several years cannot be treated as a remission or cessation of a trading liability under Section 41(1) merely because the assessee could not prove the genuineness of the transaction or because the liability is barred by limitation.

How many judgments cite CIT v. Jain Exports (P.) Ltd.?

32 judgments on BharatTax cite CIT v. Jain Exports (P.) Ltd. (35 Taxmann.com 540), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Jain Exports (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 41(1), Section 68, Section 143(3), Section 133(6), Section 148, Section 139(1).

CIT v. Jain Exports (P.) Ltd. (35 Taxmann.com 540)

HARSHAD HIMMATLAL RUPANI,PUNE vs. ITO WARD 5(2), PUNE

In the result the ground number 3 is allowed for Statistical

ITA 920/PUN/2025[2014-15]Status: DisposedITAT Pune28 Jan 2026AY 2014-15

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.920/Pun/2025 निर्धारण वषा / Assessment Year: 2014-15 Harshad Himmatlal Rupani, V The Income Tax Officer, 101/102, Ashoka Building, S Ward-5(1), Pune. Green Valley Housing Society, Wanwadi, Pune – 411040. Pan: Adopr6163Q Appellant/ Assessee Respondent / Revenue Assessee By Shri Mahavir Jain Revenue By Smt Neha Thakur – (Virtual) Date Of Hearing 21/01/2026 Date Of Pronouncement 28/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2014-15 Dated 26.08.2024 Emanating From The Assessment Order Passed Under Section 143(3) Of The Income Tax Act, 1961, Dated 22.11.2016. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 250Section 41(1)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.920/PUN/2025 निर्धारण वषा / Assessment Year: 2014-15 Harshad Himmatlal Rupani, V The Income Tax Officer, 101/102, Ashoka Building, s Ward-5(1), Pune. Green Valley Housing Society, Wanwadi, Pune – 411040. PAN: ADOPR6163Q Appellant/ Assessee Respondent / Revenue Assessee by Shri Mahavir Jain Revenue by Smt Neha Thakur – (Virtual) Date of hearing 21/01/2026 Date of pronouncement 28/01/2026 आदेश/ ORDER PER DR…

ASSISSTANT COMMISSIONER OF INCOME TAX, JHANDEWALAN EXTN. vs. OM PRAKASH ARORA, CONNAUGHT PLACE

In the result, appeal of the Revenue vide ITA No

ITA 5031/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2015-16] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue Cross Objection No.42/Del/2025 (Arising Out Of Ita No.5031/Del/2024) [Assessment Year: 2015-16] Om Prakash Arora, Assistant Commissioner Of Income M-3, Flat No.103, Avg Tax, Central Circle-01, Bhawan The Variety Books Vs E-2, Jhandewalan Extn. Depot. Connaught Place, New Delhi-110055 New Delhi-110001 Pan-Accpa9774F Assessee Revenue [Assessment Year: 2016-17] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue

Section 139(1)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2015-16] Assistant Commissioner of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, AVG Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 PAN-ACCPA9774F Assessee Revenue Cross Objection No.42/Del/2025 (Arising out of ITA No.5031/Del/2024) [Assessment Year: 2015-16] Om Prakash Arora, Assistant Commissioner of Income M-3, Flat No.103, AVG Tax, Central Circle-01, Bhawan Th…

ASSISSTANT COMMISSIONER OF INCOME TAX, JHANDEWALAN EXTN. vs. OM PRAKASH ARORA, CONNAUGHT PLACE

In the result, appeal of the Revenue vide ITA No

ITA 5029/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2015-16] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue Cross Objection No.42/Del/2025 (Arising Out Of Ita No.5031/Del/2024) [Assessment Year: 2015-16] Om Prakash Arora, Assistant Commissioner Of Income M-3, Flat No.103, Avg Tax, Central Circle-01, Bhawan The Variety Books Vs E-2, Jhandewalan Extn. Depot. Connaught Place, New Delhi-110055 New Delhi-110001 Pan-Accpa9774F Assessee Revenue [Assessment Year: 2016-17] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue

Section 139(1)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2015-16] Assistant Commissioner of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, AVG Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 PAN-ACCPA9774F Assessee Revenue Cross Objection No.42/Del/2025 (Arising out of ITA No.5031/Del/2024) [Assessment Year: 2015-16] Om Prakash Arora, Assistant Commissioner of Income M-3, Flat No.103, AVG Tax, Central Circle-01, Bhawan Th…

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)

Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT, CC-2 v. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar v. DCIT, Central Circle-II Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appel…

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)

Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT, CC-2 v. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar v. DCIT, Central Circle-II Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appel…

DY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KUMAR HOUSING CORPORATION PRIVATE LIMITED, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 341/PUN/2025[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. DCIT, Circle – 14, (Successor to Kumar Housing Pune Corporation Pvt. Ltd.) Vs. 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2013-14 DCIT, Circle – 14, Kumar Urban Development Pvt. Ltd. Pune (Successor to Kumar Housing Vs. Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2014-15 Kumar Urban D…

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPN. PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

ITA 2875/PUN/2024[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2013-14

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. DCIT, Circle – 14, (Successor to Kumar Housing Pune Corporation Pvt. Ltd.) Vs. 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2013-14 DCIT, Circle – 14, Kumar Urban Development Pvt. Ltd. Pune (Successor to Kumar Housing Vs. Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) Assessment Year : 2014-15 Kumar Urban D…

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPORATION PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

In the result, both the appeals filed by the assessee are allowed and the

ITA 2874/PUN/2024[2014-15]Status: DisposedITAT Pune18 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 32Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.2875/PUN/2024 Assessment Year : 2013-14 Kumar Urban Development Pvt. Ltd. (Successor to Kumar Housing Corporation Pvt. Ltd.) 2409, East Street Camp, Pune 411001 PAN: AAACK7659N (Appellant) Vs. DCIT, Circle – 14, Pune (Respondent) ITA No.341/PUN/2025 Assessment Year : 2013-14 DCIT, Circle – 14, Pune Vs. Kumar Urban Development Pvt. Ltd. (Successor to Kumar Housing Corporation Pvt. Ltd.) 2409, East Street Camp, Pune - 411001 PAN: AAACK7659N (Appellant) (Respondent) ITA No…

DCIT, ACIT10OSD, NEW DELHI, C R BUILDING vs. GANPATI BUILATECH PVT. LTD., CIVIL LINES

In the result, appeal of the appellant is allowed

ITA 2834/DEL/2023[2014-15]Status: DisposedITAT Delhi01 Jul 2025AY 2014-15

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2014-15 Vs. M/s. Ganpati Builatech Pvt. DCIT/ACIT (OSD), Range-10, Ltd., 6, Ganpati Apartment, New Delhi Alipur Road, Civil Lines, Delhi PAN: AACCG4248F (Appellant) (Respondent) Assessee by Sh. Manish Malik, Adv. Sh. Vinod Gupta, CA Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 01.07.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2014-15, arises against t…

DCIT 42 1 1 , MUMBAI vs. PRATAP UTTAM PUROHIT, MUMBAI

ITA 2042/MUM/2025[2014]Status: DisposedITAT Mumbai16 Jun 2025

For Appellant: \nShri Bharat KumarFor Respondent: \nShri R. A. Dhyani

Section 143(1)Section 250Section 41(1)(a)Section 68Section 69C

…Held.\nyes [Para 6] [In favour of assessee]\n35.\nWe also reply upon the decision of the case of Commissioner of\nIncome Tax v. G.K. Patel & Co. (212Taxman 384). High Court of\nGujarat and in the case of Commissioner of Income Tax v. Jain\nExports Pvt. Ltd. (89 DTR 265), High Court of Delhi wherein it is held as\nunder:\nPage 14\nITA No. 2042/Mum/2025\nΑ.Υ. 2014-15\nPratap Uttam Purohit\n\"Remission or cassation of trading liability During the course of assessment\nproceeding AO called upon the assessee to furnish ageing analysis of the creditors\nAO found that assessee had not paid money to many of such credito…

SURESH KUMAR YOGINDER KUMAR, TIMBER MARKET 2692-1-2 ,AMBALA CANTT vs. NFAC DELHI JURISDITIONAL OFFICER ITO WARD 4 AMBALA, AMBALA

In the result, appeal of the Assessee is partly allowed

ITA 570/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh17 Jan 2025AY 2018-2019

For Appellant: \nShri Sudhir Sehgal, AdvocateFor Respondent: \nShri Dharamvir, JCIT, Sr. DR

Section 142(1)Section 143(2)Section 250Section 253Section 40

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री विक्रम सिंहयादव, लेखा सदस्य एवं श्री परेश म. जोशी, न्यायिक सदस्य\nBEFORE: SHRI. VIKRAM SINGH YADAV, AM &SHRI. PARESH M. JOSHI, JM\nआयकर अपील सं . / ITA NO. 570/Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2018-19\nSuresh Kumar Yoginder Kumar\nबनाम\nThe ITO\nWard-4, Ambala\nTimber Market 2692-1-2,\nAmbala Cantt, Haryana-133001\nस्थायी लेखा सं./PAN NO: AAVFS6177P\nअपीलार्थी/Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से/Assessee…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…onsideration, under these circumstances, the Assessing Officer was not justified in making the impugned addition under section 68 of the Act and as such no fault can be found with the order of the Tribunal which has endorsed the decision of the C1T(A). iii) 89 DTR 265 (Del) CIT vs. Jain Exports Pvt. Ltd. "22. We may also add that, admittedly, no credit entry has been made in the books of the assessee in the previous year relevant to the assessment year 2008- 2009. The outstanding balances reflected as payable to M/s Elephanta Oil & Vanaspati Ltd. are the opening balances which are being carried forward for sev…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…onsideration, under these circumstances, the Assessing Officer was not justified in making the impugned addition under section 68 of the Act and as such no fault can be found with the order of the Tribunal which has endorsed the decision of the C1T(A). iii) 89 DTR 265 (Del) CIT vs. Jain Exports Pvt. Ltd. "22. We may also add that, admittedly, no credit entry has been made in the books of the assessee in the previous year relevant to the assessment year 2008- 2009. The outstanding balances reflected as payable to M/s Elephanta Oil & Vanaspati Ltd. are the opening balances which are being carried forward for sev…

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…onsideration, under these circumstances, the Assessing Officer was not justified in making the impugned addition under section 68 of the Act and as such no fault can be found with the order of the Tribunal which has endorsed the decision of the C1T(A). iii) 89 DTR 265 (Del) CIT vs. Jain Exports Pvt. Ltd. "22. We may also add that, admittedly, no credit entry has been made in the books of the assessee in the previous year relevant to the assessment year 2008- 2009. The outstanding balances reflected as payable to M/s Elephanta Oil & Vanaspati Ltd. are the opening balances which are being carried forward for sev…

INCOME TAX OFFICER, WARD-12(2)(1), MUMBAI vs. F A INFRAPROJECTS LIMITED, MUMBAI

In the result, the order of the learned CIT (A) is confirmed

ITA 2739/MUM/2022[2012-13]Status: DisposedITAT Mumbai22 Feb 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm Income Tax Officer Fa Infraprojects Limited Ward 12(2)(1) Plot No.112, Room No.147B, 1St Floor, Tps Iii, 1St Floor, Vs. 6Th Road, Khar (West) Aaykar Bhavan , Mumbai-400 052 Churchgate, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aabcf3996Q Assessee By : Ramesh B Joshi, Ar Revenue By : Vranda U Matkarni, Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement : 22.02.2023

For Appellant: Ramesh B Joshi, ARFor Respondent: Vranda U Matkarni, DR

Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM Income Tax Officer FA Infraprojects Limited Ward 12(2)(1) Plot No.112, Room No.147B, 1st Floor, TPS III, 1st Floor, Vs. 6th Road, Khar (West) Aaykar Bhavan , Mumbai-400 052 Churchgate, Mumbai-400 020 (Appellant) (Respondent) PAN No. AABCF3996Q Assessee by : Ramesh B Joshi, AR Revenue by : Vranda U Matkarni, DR Date of hearing: 09.02.2023 Date of pronouncement : 22.02.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Income Tax Officer-12(2) (1), Mumbai (the learned Assessing…

GEETA BHASIN,NEW DELHI vs. ACIT, CIRCLE-28(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 89/DEL/2021[2014-15]Status: DisposedITAT Delhi28 Nov 2022AY 2014-15

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2014-15] Geeta Bhasin, Vs Acit, C/O-Mr. Sandeep Sapra, Adv., Circle-28(1), C0763, New Friends Colony, New Delhi. New Delhi-110025. Pan-Acdpb6005D Appellant Respondent Appellant By Shri Sandeep Sapra, Adv. Respondent By Shri M.Baranwal, Cit Dr Date Of Hearing 07.11.2022 Date Of Pronouncement 28.11.2022

Section 12ASection 138Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2014-15] Geeta Bhasin, vs ACIT, C/o-Mr. Sandeep Sapra, Adv., Circle-28(1), C0763, New Friends Colony, New Delhi. New Delhi-110025. PAN-ACDPB6005D APPELLANT RESPONDENT Appellant by Shri Sandeep Sapra, Adv. Respondent by Shri M.Baranwal, CIT DR Date of Hearing 07.11.2022 Date of Pronouncement 28.11.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-25, New Delhi d…

ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL

In the result, Revenue’s appeal is dismissed

ITA 281/IND/2018[14-15]Status: DisposedITAT Indore18 Oct 2022

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

For Appellant: RespondentbyFor Respondent: Shri Sumit Nema, Sr

Section 142(1)Section 143(2)Section 143(3)Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER& SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.281/Ind/2018 (Assessment Year: 2014-15) Assistant Commissioner of Vs. M/s. Vindhya Solvent Pvt. Income Tax -5(1) Ltd. Bhopal Block-1A, DB City Park, 5th Floor, Corporate Block, Opp. M. P. Nagar, Zone-1, Bhopal PAN No.AACCV6613P (Appellant) (Respondent) .. Shri P. K. Mitra, CIT.DR Appellant by : Respondentby: Shri Sumit Nema, Sr. Advocate, Shri S. S. Deshpande, CA & Shri Gagan Tiwari, Advocate Date of Hearing 16.08.2022,…

PENINSULA PROPERTIES ,MUMBAI vs. DCIT CENTRAL CIRCLE 5(2), MUMBAI

Appeal of the assessee is allowed

ITA 735/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Aug 2022AY 2018-19

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am Dcit Central Circle–5(2) Peninsula Properties 19Th Floor, Air India Building, Vakil Industrial Estate, Valbahat Nariman Point, Road, Goregaon East, Vs. Churchgate Mumbai-400 063 Mumbai-400 020 (Respondent) (Appellant) Pan No. Aaifp 7134 L Assessee By : None Revenue By : Mr. Praveen Shekhar, Dr Date Of Hearing: 02.08.2022 Date Of Pronouncement : 29.08.2022

For Appellant: NoneFor Respondent: Mr. Praveen Shekhar, DR

Section 143Section 250Section 41Section 41(1)

…Peninsula Properties; A.Y. 18–19 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM AND SHRI PRASHANT MAHARISHI, AM DCIT Central Circle–5(2) Peninsula Properties 19th Floor, Air India Building, Vakil Industrial Estate, Valbahat Nariman Point, Road, Goregaon East, Vs. Churchgate Mumbai-400 063 Mumbai-400 020 (Respondent) (Appellant) PAN No. AAIFP 7134 L Assessee by : None Revenue by : Mr. Praveen Shekhar, DR Date of hearing: 02.08.2022 Date of pronouncement : 29.08.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against the order passed u/s 250 of…

VENUS INTERNATIONAL,MUMBAI vs. DCIT 14(2), MUMBAI

ITA 1623/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Mar 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Amarjit Singh () Assessment Year: 2010-11

For Appellant: Mr. Naresh Jain, ARFor Respondent: Mr. S.N. Kabra, DR

Section 133(6)Section 41(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI AMARJIT SINGH (JUDICIAL MEMBER) Assessment Year: 2010-11 M/s Venus International, DCIT-14(2), 26/28, Mohan Niwas, Old Vs. Aayakar Bhavan Hanuman Lane, Mumbai. Mumbai-400 002. PAN No. AAAFV 5850 B Appellant Respondent Assessee by : Mr. Naresh Jain, AR Revenue by : Mr. S.N. Kabra, DR Date of Hearing : 14/03/2022 Date of pronouncement : 30/03/2022 ORDER PER OM PRAKASH KANT, AM This appeal filed by the assessee against the order dated 23/12/2016 passed by the Ld. Commissioner of Income Tax (Appeals…

M/S GREEN STAR CORPORATION,KOLKATA vs. ACIT, CIRCLE - 45, KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed in part

ITA 2463/KOL/2017[2011-12]Status: DisposedITAT Kolkata09 Apr 2021AY 2011-12

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2011-12

Section 143(3)Section 250Section 41(1)

…1 A.Y 2011-12 M/s. Green Star Corporation आयकर अपील"य अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A “ BENCH: KOLKATA [Before Hon’ble Shri J. Sudhakar Reddy, AM and Hon’ble Shri A. T. Varkey, JM Assessment Year: 2011-12 M/s. Green Star Corporation Vs. A.C.I.T, Circle-5(2). Kolkata PAN: AAGFG 4948M Cross Objector-Assessee Respondent-Department Date of Hearing 02-03-2021 Date of Pronouncement 9.04.2021 For the Appellant/Assessee Shri Ankit Jalan, Advocate, Ld. AR For the Respondent/Department Shri Dhrubajyoti Ray, JCIT, Ld.DR ORDER Shri J.Sudhakar Reddy, AM This is an appeal filed by the…

CIT v. Jain Exports (P.) Ltd.

What is CIT v. Jain Exports (P.) Ltd. authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Jain Exports (P.) Ltd.

HARSHAD HIMMATLAL RUPANI,PUNE vs. ITO WARD 5(2), PUNE

ASSISSTANT COMMISSIONER OF INCOME TAX, JHANDEWALAN EXTN. vs. OM PRAKASH ARORA, CONNAUGHT PLACE

ASSISSTANT COMMISSIONER OF INCOME TAX, JHANDEWALAN EXTN. vs. OM PRAKASH ARORA, CONNAUGHT PLACE

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

DY COMMISSIONER OF INCOME TAX CIRCLE 7 PUNE, PUNE vs. KUMAR HOUSING CORPORATION PRIVATE LIMITED, PUNE

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPN. PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

KUMAR URBAN DEVELOPMENT PVT. LTD (SUCCESSOR KUMAR HOUSING CORPORATION PVT LTD),PUNE vs. DCIT CIRCLE 14, PUNE

DCIT, ACIT10OSD, NEW DELHI, C R BUILDING vs. GANPATI BUILATECH PVT. LTD., CIVIL LINES

DCIT 42 1 1 , MUMBAI vs. PRATAP UTTAM PUROHIT, MUMBAI

SURESH KUMAR YOGINDER KUMAR, TIMBER MARKET 2692-1-2 ,AMBALA CANTT vs. NFAC DELHI JURISDITIONAL OFFICER ITO WARD 4 AMBALA, AMBALA

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

INCOME TAX OFFICER, WARD-12(2)(1), MUMBAI vs. F A INFRAPROJECTS LIMITED, MUMBAI

GEETA BHASIN,NEW DELHI vs. ACIT, CIRCLE-28(1), NEW DELHI

ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL

PENINSULA PROPERTIES ,MUMBAI vs. DCIT CENTRAL CIRCLE 5(2), MUMBAI

VENUS INTERNATIONAL,MUMBAI vs. DCIT 14(2), MUMBAI

M/S GREEN STAR CORPORATION,KOLKATA vs. ACIT, CIRCLE - 45, KOLKATA, KOLKATA