CIT v. Jansampark Advertising & Marketing (P.) Ltd.

56 Taxmann.com 286High Court2015#478 most cited

What is CIT v. Jansampark Advertising & Marketing (P.) Ltd. authority for?

The Commissioner of Income-tax (Appeals) has an independent statutory obligation to conduct proper inquiries and verify facts, especially when the Assessing Officer has failed to do so. The CIT(A) must ensure effective inquiry is carried out before deleting additions or accepting additional evidence.

196

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Jansampark Advertising · Jansampark Advertising · 375 ITR 373 · CIT(A) obligation to inquire · independent verification of facts · section 250(4) · Rule 46A · additional evidence · deleting additions · unexplained investments · cash credits · duty of appellate authority

Also reported as

375 ITR 373

Sections most often in play

Section 1961Section 143(3)Section 68Section 132Section 142(1)Section 153ASection 132(4)Section 153C
Read the full judgment

Issues it is cited on

section 292ccsummons under section 131section 250(4)dumb documentssection 132(4a)section 292cchildloose paperssatisfaction notesection 131section 292section 29

Judgments citing CIT v. Jansampark Advertising & Marketing (P.) Ltd.

Mr Pankaj Goshar, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 8(4), Mumbai

ITA 1256/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Dec 2024AY 2015-16

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Ms.Rajeshwari Menon, Sr.DR
Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 1224/Mum/2024 2014-15 Deputy Commissioner of Income Tax, 6th Floor, Aayakar Bhavan, M.K.Road, Mumbai. Pankaj Dhanji Goshar, 1101, Mont Blanc, 550, Jam-e-Jamshed Road, Matunga East, Mumbai PAN: AACPG7709G 1223/Mum/2024 2015-16 Mr. Pankaj Goshar, 1601, Mount Pleasant, 586, Lady Jehangir Road, Matunga, Mumbai PAN: AACPG7709G Deputy Commissioner of Income Tax, Central Circle-8(4), Aayakar Bhavan, M.K.Road, Mumbai. 1256/Mum/2024 2015-1…

Deputy Commissioner of Income Tax, Mumbai vs. Pankaj Dhanji Goshar, Mumbai

ITA 1224/MUM/2024[2014-15]Status: DisposedITAT Mumbai20 Dec 2024AY 2014-15
For Appellant: Shri Neelkanth Khandelwal For Revenue : Ms.Rajeshwari Menon, Sr.DRFor Respondent: Ms.Rajeshwari Menon, Sr.DR
Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

…assessee before us. Hence reliance placed on this decision by the ld. DR does not advance the case of the revenue. 5.25. The ld. DR relied on the decision of Hon'ble Delhi High Court in the case of CIT vs Jansampark Advertising & Marketing (P) Ltd reported in 375 ITR 373 (Del) in support of his contentions. On perusal of the said judgement, it only postulates that the appellate authority should conduct enquiry on its own or by calling a remand report from the ld. AO and cannot merely brush aside his co-terminus powers by stating that the ld. AO had not carried out any enquiry. This decision was rendered in the co…

Deputy Commissioner of Income Tax, Mumbai vs. Pankaj Dhanji Goshar, Mumbai

ITA 1223/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Dec 2024AY 2015-16

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Ms.Rajeshwari Menon, Sr.DR
Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 1224/Mum/2024 | 2014-15 Deputy Commissioner of Income Tax, 6th Floor, Aayakar Bhavan, M.K.Road, Mumbai. Pankaj Dhanji Goshar, 1101, Mont Blanc, 550, Jam-e-Jamshed Road, Matunga East, Mumbai PAN: AACPG7709G 1223/Mum/2024 | 2015-16 Mr. Pankaj Goshar, 1601, Mount Pleasant, 586, Lady Jehangir Road, Matunga, Mumbai PAN: AACPG7709G Deputy Commissioner of Income Tax, Central Circle-8(4), Aayakar Bhavan, M.K.Road, Mumbai. 1256/Mum/2024 |…

DCIT., Circle-1(1), Hyderabad vs. Chnnamaneni Infra Private Limited, Hyderabad

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

ITA 880/HYD/2024[2014-15]Status: DisposedITAT Hyderabad12 Nov 2024AY 2014-15

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2014-15 The Deputy Commissioner Of Vs. Chnnamaneni Infra Private Limited, Income Tax, Hyderabad. Circle – 1(1), Hyderabad. Pan : Aaecc2707P (Appellant) (Respondent) Assessee By: Shri T. Rajendra Prasad, C.A. Revenue By: Shri Y. Srikanth Reddy, Sr.Ar Date Of Hearing: 07.11.2024 12.11.2024 Date Of Pronouncement:

For Appellant: Shri T. Rajendra Prasad, C.AFor Respondent: Shri Y. Srikanth Reddy, Sr.AR
Section 147Section 148Section 269SSection 271DSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER Assessment Year: 2014-15 The Deputy Commissioner of Vs. Chnnamaneni Infra Private Limited, Income Tax, Hyderabad. Circle – 1(1), Hyderabad. PAN : AAECC2707P (Appellant) (Respondent) Assessee by: Shri T. Rajendra Prasad, C.A. Revenue by: Shri Y. Srikanth Reddy, Sr.AR Date of hearing: 07.11.2024 12.11.2024 Date of pronouncement: O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the Revenue, feeling aggrieved by t…

ACIT (Central)-1, Bhopal vs. Som Distilleries and Breweries Ltd., Bhopal

Appeal is partly allowed for statistical

ITA 297/IND/2023[2014-15]Status: DisposedITAT Indore08 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER AY: 2013-14 Som Distilleries & Income-tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone II, M.P. Nagar, Bhopal (PAN: AABCS3374B) (Assessee/Appellant) (Revenue/Respondent) AY:2014-15 ACIT (Central)-1, SOM Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone II, M.P. Nagar, Bhopal (PAN: AABCS3374B) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv, Shri Gagan Tiwar…

Som Distilleries and Breweries Ltd., Bhopal vs. ITO-1(1), Bhopal

Appeal is partly allowed for statistical

ITA 271/IND/2023[2013-14]Status: DisposedITAT Indore08 Aug 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

Section 139(1)Section 143(2)Section 143(3)Section 14ASection 234A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER AY: 2013-14 Som Distilleries & Income-tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone II, M.P. Nagar, Bhopal (PAN: AABCS3374B) (Assessee/Appellant) (Revenue/Respondent) AY:2014-15 ACIT (Central)-1, SOM Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone II, M.P. Nagar, Bhopal (PAN: AABCS3374B) (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Nema, Sr. Adv, Shri Gagan Tiwar…

Asst. Commissioner of Income Tax (Central)-I, Bhopal vs. Som Distilleries Private Limited, Bhopal

Appeal is partly allowed for statistical

ITA 289/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER I.T.A.No.272/Ind/2023 A.Y. 2014-15 M/s. Som Distilleries ITO, बनाम/ Private Limited, 1(3), Vs. Som House, Bhopal 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Assessee/Appellant) (Revenue/Respondent) I.T.A.No.289/Ind/2023 A.Y. 2014-15 ACIT, M/s. Som Distilleries बनाम/ (Central)-I, Private Limited, Vs. Bhopal Som House, 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Ni…

Som Distilleries Pvt. Ltd., Bhopal vs. ITO-1(3), Bhopal

Appeal is partly allowed for statistical

ITA 272/IND/2023[2014-15]Status: DisposedITAT Indore02 Aug 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 139(1)Section 143(2)Section 143(3)Section 234A

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER I.T.A.No.272/Ind/2023 A.Y. 2014-15 M/s. Som Distilleries ITO, बनाम/ Private Limited, 1(3), Vs. Som House, Bhopal 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Assessee/Appellant) (Revenue/Respondent) I.T.A.No.289/Ind/2023 A.Y. 2014-15 ACIT, M/s. Som Distilleries बनाम/ (Central)-I, Private Limited, Vs. Bhopal Som House, 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Revenue/Appellant) (Assessee/Respondent) Assessee by Shri Sumit Ni…

ACIT, Circle-27(1), New Delhi vs. Usha Breco Limited, New Delhi

The appeal of the Revenue is dismissed

ITA 8542/DEL/2019[2016-17]Status: DisposedITAT Delhi04 Jun 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaacit, Vs. Usha Breco Ltd, Circle-27(1), New 701, Surya Kiran Delhi Building, Kasturba Gandhi Marg, New Delhi (Appellant) (Respondent) Pan: Aaacu4023E

For Appellant: Ms. Sangeeta Sigh, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 40A(7)Section 68

…compulsory ITBA portal and accepted the additional evidence on the same issue and not verifying himself as directed to the first appellate authority in the light of settled judgement of the jurisdictional Delhi High Court in the case of Janampark Advertising 375 ITR 373." 3. "Whether on facts and in the circumstances of the case the Ld. CIT(A) has erred on fact and in law, in allowing the relief against the addition made by the AO under section 68 of the Act on account of Sundry Creditors without verification and appreciating the fact that repayment of any amount in subsequent years does not satisfy requirement…

DCIT, Circle-13(1), New Delhi vs. Janpath Ventures Pvt.Ltd., New Delhi

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

ITA 9015/DEL/2019[2015-16]Status: DisposedITAT Delhi17 May 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Sunny Mittal, Chartered AccountantFor Respondent: Mr. Waseem Arshad, CIT (DR)
Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No.9015/DEL/2019 Assessment Year 2015-16 Dy. Commissioner of Income Tax M/s. Janpath Ventures Pvt. Ltd. Circle-13(1) Vs. F-308F, 30B, Malhotra Building New Delhi Cannaught Place New Delhi. TAN/PAN: AACCJ7413K (Appellant) (Respondent) Assessee by: Shri Sunny Mittal, Chartered Accountant Shri Ashwani Singh, Advocate Department by: Mr. Waseem Arshad, CIT (DR) Date of hearing: 19 02 2024 Date of pronouncement: 17 05 2024 O R D E R PER PRADIP KUMAR KEDIA, A.M…

ACIT, CC-3(1), Hyderabad vs. Lepl Projects Limited, Vijayawada

The appeal of the Revenue is allowed for statistical purposes

ITA 345/HYD/2023[2017-18]Status: DisposedITAT Hyderabad22 Feb 2024AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. Devdas, AdvocateFor Respondent: Dr.K.J. Rao, CIT-DR
Section 143(2)Section 143(3)Section 68

…1 आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं / ITA No.345/Hyd/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) Deputy Commissioner M/s. LEPL Projects of Income Tax, Vs. Limited, Central Circle – 3(1), 59-14-19, Hyderabad. Lingamaneni Corporate House, N.H.5, Ramchandra Nagar, Vijayawada – 520008. PAN : AAACL8700F. अपीलार्थीर्थी / Assessee प्रत्‍यर्थी / Respondent /Assessee by: Shri K.C. Devdas, Advocate निर्धारितीती द्वारा /Revenue by: Dr.K.J. Rao, CIT-DR. राजस्‍व…

Maheswar Reddy Itikyala, Hyderabad vs. Income Tax Officer, Ward-9(4), Hyderabad

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

ITA 12/HYD/2024[2017-18]Status: DisposedITAT Hyderabad24 Jan 2024AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Maheswar Reddy Itikyala, Vs. The Income Tax Officer, Flat No.102, Urdu Hall Ward 9(4), Lane, Himayatnagar, Hyderabad. House No.3-6-195/B, Telangana. Pan : Aplpr0940L (Appellant) (Respondent) Assessee By: Shri K. Sudhakar Reddy, Advocate, Appeared For Shri T. Chaitanya Kumar, Advocate Revenue By: Shri Rohit Mujumdar, Sr.A.R. Date Of Hearing: 23/01/2024 Date Of Pronouncement: 24/01/2024

For Appellant: Shri K. Sudhakar ReddyFor Respondent: Shri Rohit Mujumdar, Sr.A.R
Section 115BSection 133(6)Section 139(1)Section 142(1)Section 142(1)(i)Section 144Section 144oSection 234ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Maheswar Reddy Itikyala, Vs. The Income Tax Officer, Flat No.102, Urdu Hall Ward 9(4), Lane, Himayatnagar, Hyderabad. House No.3-6-195/B, Telangana. PAN : APLPR0940L (Appellant) (Respondent) Assessee by: Shri K. Sudhakar Reddy, Advocate, appeared for Shri T. Chaitanya Kumar, Advocate Revenue by: Shri Rohit Mujumdar, Sr.A.R. Date of hearing: 23/01/2024 Date of pronouncement: 24/01/2024 O R D E R PER LALIET KUMAR, J.M. The appeal of the assessee for A.Y. 2017-18 arises from…

The ACIT Central-11, Bhopal vs. M/S Ur Arc P Ltd, Mumbai

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

ITA 177/IND/2023[2018-19]Status: DisposedITAT Indore19 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit, Circle –Ii M/S. Ur Are Pvt. Ltd. Bhopal 204A, Annapurna Housing Society, Opp. Oshiveera Park Vs. Above Mumbai Darbar, New Link Road Mumbai (Appellant /Revenue ) (Respondent/ Assessee) Pan: Aaacu9550G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.01.2024 Date Of Pronouncement 19.01.2024

Section 142(1)Section 143(2)Section 143(3)Section 144Section 44ASection 69C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ACIT, Circle –II M/s. UR Are Pvt. Ltd. Bhopal 204A, Annapurna Housing Society, Opp. Oshiveera park Vs. Above Mumbai Darbar, New Link Road Mumbai (Appellant /Revenue ) (Respondent/ Assessee) PAN: AAACU9550G Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.01.2024 Date of Pronouncement 19.01.2024 O R D E R Per Vijay Pal Rao, JM: This appeal by the Revenue is directed against the order dated 20.02.2023 of Comm…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 675/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Jan 2024AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale I.T.A. No. 3264/Mum/2022 (A.Y. 2013-14) I.T.A. No. 3265/Mum/2022 (A.Y. 2014-15) I.T.A. No. 3266/Mum/2022 (A.Y. 2015-16) I.T.A. No. 3267/Mum/2022 (A.Y. 2016-17) I.T.A. No. 3268/Mum/2022 (A.Y. 2017-18) Padmashree Dr. D.Y. Vs. DCIT, CC-7(1) Patil University Aayakar Bhavan Sector 7, Nerul M.K. Road Navi Mumbai-400 706. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 673/Mum/2023 (A.Y. 2014-15) I.T.A. No. 674/Mum/2023 (A.Y. 2016-17) I.T.A. No. 675/Mum/2023 (A.Y. 2017-18) Aayakar Bhavan Vs. Padmas…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Navi Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 673/MUM/2023[2014-15]Status: DisposedITAT Mumbai04 Jan 2024AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI "C" BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale I.T.A. No. 3264/Mum/2022 (A.Y. 2013-14) I.T.A. No. 3265/Mum/2022 (A.Y. 2014-15) I.T.A. No. 3266/Mum/2022 (A.Y. 2015-16) I.T.A. No. 3267/Mum/2022 (A.Y. 2016-17) I.T.A. No. 3268/Mum/2022 (A.Y. 2017-18) Padmashree Dr. D.Y. Patil University Sector 7, Nerul Navi Mumbai-400 706. (Appellant) Vs. DCIT, CC-7(1) Aayakar Bhavan M.K. Road Mumbai-400 020. (Respondent) I.T.A. No. 673/Mum/2023 (A.Y. 2014-15) I.T.A. No. 674/Mum/2023 (A.Y. 2016-17) I.T.A. No. 675/Mum/2023 (A.Y. 2017-18) Aayakar Bhavan Vs. Padmas…

Padmashree Dr. D.Y.Patil University, Mumbai vs. ACIT Income Tax CC-7(1), Mumbai

In the result, all the appeals of the assessee are allowed and all the

ITA 3266/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Jan 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale I.T.A. No. 3264/Mum/2022 (A.Y. 2013-14) I.T.A. No. 3265/Mum/2022 (A.Y. 2014-15) I.T.A. No. 3266/Mum/2022 (A.Y. 2015-16) I.T.A. No. 3267/Mum/2022 (A.Y. 2016-17) I.T.A. No. 3268/Mum/2022 (A.Y. 2017-18) Padmashree Dr. D.Y. Vs. DCIT, CC-7(1) Patil University Aayakar Bhavan Sector 7, Nerul M.K. Road Navi Mumbai-400 706. Mumbai-400 020. (Appellant) (Respondent) I.T.A. No. 673/Mum/2023 (A.Y. 2014-15) I.T.A. No. 674/Mum/2023 (A.Y. 2016-17) I.T.A. No. 675/Mum/2023 (A.Y. 2017-18) Aayakar Bhavan Vs. Padmas…

ITO Ward - 26(2), New Delhi vs. Vibgyor It Consultant Pvt Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 30/DEL/2020[2010-11]Status: DisposedITAT Delhi21 Dec 2023AY 2010-11

Bench: Shri Saktijit Dey, Hon’Ble & Dr. B. R. R. Kumar

For Appellant: Sh. R.S. Ahuja, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 142(1)Section 143(2)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Shri Saktijit Dey, Hon’ble Vice President & Dr. B. R. R. Kumar, Accountant Member ITA No. 30/Del/2020 : Asstt. Year: 2010-11 ITO, Ward-26(2), New Delhi Vs M/s Vibyor IT Consultant P. Ltd., H-71, 2nd floor, DDA Site, Rajinder Nagar, New Delhi 110060 (APPELLANT) (RESPONDENT) PAN No. AADCS 6304 B Assessee by : Sh. R.S. Ahuja, CA Sh. Sushil Wadva,CA Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 10.10.2023 Date of Pronouncement: 21.12.2023 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by the Revenue against the order o…

ITO, New Delhi vs. M/S Priceless Overseas Ltd., New Delhi

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

ITA 6320/DEL/2016[2012-13]Status: DisposedITAT Delhi14 Dec 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Vinod Bindal, CAFor Respondent: Ms. Beenu, Sr.DR
Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No.6320/DEL/2016 Assessment Year 2012-13 ITO Priceless Overseas Limited A-30, 2nd Floor Kailash Colony, Ward-20(2), Vs. New Delhi. New Delhi. TAN/PAN: AAACP7636C (Appellant) (Respondent) Appellant by: Shri Vinod Bindal, CA Ms. Rinky Sharma, ITP Shri Saurabh Sharma, Adv. Respondent by: Ms. Beenu, Sr.DR Date of hearing: 15 09 2023 Date of pronouncement: 14 12 2023 O R D E R PER PRADIP KUMAR KEDIA-A.M. : The captioned appeal has been filed by the Revenue…

Barcelona Mercantile Company Private Limited, Mumbai vs. Ward 12(1)(3), Mumbai

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

ITA 2346/MUM/2023[2011-12]Status: DisposedITAT Mumbai23 Oct 2023AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sanjay N. KapadiaaFor Respondent: Shri Ashok Kumar Ambastha
Section 143(3)Section 148Section 250Section 68

…e. The same is not the case here since Ld. Assessing Officer records a fact that loans were sourced by liquidating the unquoted investments. 5.7 The case law of Hon’ble Delhi High Court in the case of CIT V/s Jansampark Advertising & Marketing Pvt. Ltd. [2015 56 Taxmann.com 286], would also not apply since upon perusal of para-41 of the judgment, it is quite discernible that the assessee had come up with the proof of identity of some of the entities in question but failed to establish the genuineness and creditworthiness of the transactions. Therefore, the matter was set aside by Hon’ble Court to the file of Ld.…

Sindya Securities and Investments Private Limited, Chennai vs. ACIT, Corp.Circle-6[2], Chennai

The appeal stand allowed in terms of our above order

ITA 438/CHNY/2022[2017-18]Status: DisposedITAT Chennai08 Sept 2023AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.438/Chny/2022 (िनधा*रण वष* / Assessment Year: 2017-18) M/S. Sindya Securities & Investments Pvt. Ltd. Acit बनाम/ No.609, Lakshi Bavan, V Floor Corporate Circle 6(2) Sundaram Avenue, Mount Road Chennai Vs. Nungambakkam, Chennai-600 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aalcs-3297-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T. Banusekar (Ca) & Shri Vishwa Padmanabhan,(Ca) - Ld.Ars " थ"कीओरसे/Respondent By : Dr. S. Senthil Kumaran (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 08-09-2023 आदेश / O R D E R

For Appellant: Shri T. Banusekar (CA) &For Respondent: Dr. S. Senthil Kumaran (CIT) – Ld. DR
Section 142(1)Section 143(3)Section 14ASection 263Section 28

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.438/Chny/2022 (िनधा*रण वष* / Assessment Year: 2017-18) M/s. Sindya Securities & Investments Pvt. Ltd. ACIT बनाम/ No.609, Lakshi Bavan, V Floor Corporate Circle 6(2) Sundaram Avenue, Mount Road Chennai Vs. Nungambakkam, Chennai-600 006. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AALCS-3297-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appe…