Which sections of the Income Tax Act does CIT v. Jansampark Advertising & Marketing (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 68, Section 132, Section 142(1), Section 153A.

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

Q: How many judgments cite CIT v. Jansampark Advertising & Marketing (P.) Ltd.?

196 judgments on BharatTax cite CIT v. Jansampark Advertising & Marketing (P.) Ltd. (56 Taxmann.com 286), spanning 2016 to 2026.

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 367,181 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 1961 Section 143(3)Section 68 Section 132 Section 142(1)Section 153A Section 132(4)Section 153C

Read the full judgment

Issues it is cited on

section 292cc summons under section 131 section 250(4)dumb documents section 132(4a)section 292c child loose papers satisfaction note section 131 section 292 section 29

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

DCIT Circle-20(1), New Delhi vs. Priytam Plaschem P.Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6038/DEL/2019[2015-16]Status: DisposedITAT Delhi16 Mar 2023AY 2015-16

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 6038/Del/2019 : Asstt. Year : 2015-16 Dcit, Vs M/S Priyatam Plaschem Pvt. Ltd., Circle-20(1), X-53, Okhla Industrial Area, New Delhi-110002 Phase-Ii, New Delhi-110020 (Appellant) (Respondent) Pan No. Aabcp4629G Assessee By : Sh. Gautam Jain, Adv. Revenue By : Ms. Meenakshi Dohore, Addl. Cit Date Of Hearing: 03.01.2023 Date Of Pronouncement: 16.03.2023

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Ms. Meenakshi Dohore, Addl. CIT

Section 131Section 133(6)Section 68Section 69C

…was issued under Section 131, to the investor or the banker. It relied upon several decisions of the Court including that of 5 Priytam Plaschem Pvt. Ltd. this Court in Commissioner of Income Tax-II vs. M/s. Jansampark Advertising & Marketing (P) Ltd., [(2015) 375 ITR 373]. Further decisions in Commissioner of Income Tax vs. Nova Promoters & Finlease Pvt. Ltd. [(2012) 342 ITR 169]; Pr. CIT vs. Bikram Singh [(2017) 399 ITR 362 (Del.)] were relied upon. 3. The principle applicable to decide whether the amount can be brought to tax under Section 68 of the Income Tax Act are identity of the investor/ creditor, its cr…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3177/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3138/MUM/2019 (A.Y. 2010-11) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3177/MUM/2019 (A.Y. 2010-11) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAAC…

Acc Ltd., Mumbai vs. Addl CIT(Ltu), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3137/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

ACIT Central Circle-26(2), New Delhi vs. Viraj Exports Pvt. Ltd, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 774/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Jan 2023AY 2014-15

Bench: Sh. N. K. Choudhrydr. B. R. R. Kumarita No. 2704/Del/2019 : Asstt. Year : 2013-14 Viraj Exports Pvt. Ltd., Vs Dcit, 7/8, Roop Nagar, Central Circle-26(1), New Delhi-110007 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabcv3062D

For Appellant: Sh. Tanpreet Kohli, CAFor Respondent: Sh. S. L. Verma, Sr. DR

Section 133(6)Section 250Section 68

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘F’, NEW DELHI Before Sh. N. K. Choudhry, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2704/Del/2019 : Asstt. Year : 2013-14 Viraj Exports Pvt. Ltd., Vs DCIT, 7/8, Roop Nagar, Central Circle-26(1), New Delhi-110007 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABCV3062D ITA No. 3026/Del/2019 : Asstt. Year : 2013-14 DCIT, Vs Viraj Exports Pvt. Ltd., Central Circle-26(1), 7/8, Roop Nagar, New Delhi-110002 New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AABCV3062D ITA No. 774/Del/2019 : Asstt. Year : 2014-15 ACIT, Vs Viraj Exports Pvt. Ltd., Centr…

ACIT Central Circle-26(2), New Delhi vs. Viraj Exports Pvt. Ltd, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 3026/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Jan 2023AY 2013-14

For Appellant: Sh. Tanpreet Kohli, CAFor Respondent: Sh. S. L. Verma, Sr. DR

Section 133(6)Section 250Section 68

Viraj Exports Pvt. Ltd, New Delhi vs. DCIT Central Circle-26(1), New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2704/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Jan 2023AY 2013-14

For Appellant: Sh. Tanpreet Kohli, CAFor Respondent: Sh. S. L. Verma, Sr. DR

Section 133(6)Section 250Section 68

DCIT, CC - 6(2), Mumbai vs. Mumbai Gems and Diamond Pvt. Ltd., Mumbai

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

ITA 1245/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Jan 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Ms. Chandni Tanna, AdvFor Respondent: Dr. Mahesh Akhade, CIT DR

Section 131Section 133(6)Section 143(3)Section 250Section 41(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1245/Mum./2019 (Assessment Year : 2014–15) Deputy Commissioner of Income Tax Central Circle–6(2), Mumbai ……………. Appellant v/s M/s Mumbai Gems and Diamonds Pvt. Ltd., 408B, 4th Floor, Glitz Mall, …………….Respondent 99, Vithalwadi, Mumbai 400 002 PAN – AAFCM2228Q Assessee by : Ms. Chandni Tanna, Adv. Revenue by : Dr. Mahesh Akhade, CIT DR Date of Hearing – 23/11/2022 Date of Order – 24/01/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal ha…

DCIT Central Circle 2(2), Mumbai vs. M/S. Suchir Chemicals Pvt.Ltd, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 444/MUM/2022[2012-13]Status: DisposedITAT Mumbai05 Jan 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit – Central Circle – 2(2) V. M/S. Suchir Chemicals Pvt. Ltd., Old Cgo Building 2Nd Floor, Shiv Ashish Room No. 806, 8Th Floor Andheri Prade, Mumbai – 400005 M.K. Road, Mumbai Pan: Aafcs3798F (Appellant) (Respondent) Assessee Represented By : Shri Rushabh Mehta Department Represented By : Shri Chetan M. Kacha

Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT – Central Circle – 2(2) V. M/s. Suchir Chemicals Pvt. Ltd., Old CGO Building 2nd Floor, Shiv Ashish Room No. 806, 8th Floor Andheri Prade, Mumbai – 400005 M.K. Road, Mumbai PAN: AAFCS3798F (Appellant) (Respondent) Assessee Represented by : Shri Rushabh Mehta Department Represented by : Shri Chetan M. Kacha Date of Hearing : 11.10.2022 Date of Pronouncement : 05.01.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the revenue a…

ACIT, New Delhi vs. M/S. Paramount Probuild Pvt. Ltd., New Delhi

In the result, the cross objection filed by the assessee stands allowed and the Revenue’s appeal is treated as infructuous

ITA 1392/DEL/2016[2006-07]Status: DisposedITAT Delhi03 Jan 2023AY 2006-07

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri T. Kipgen, CIT DR

Section 131Section 132Section 133Section 143(2)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1392/Del./2016 (ASSESSMENT YEAR : 2006-07) ACIT, Central Circle 18, vs. M/s. Paramount Probuild Pvt. Ltd., New Delhi. 208, Sikka Mansion, LSC, Sarita Vihar, New Delhi. (PAN : AADCP5228P) CO No.159/Del/2016 (in ITA No.1392/Del./2016) (ASSESSMENT YEAR : 2006-07) M/s. Paramount Probuild Pvt. Ltd., vs. ACIT, Central Circle 18, 208, Sikka Mansion, LSC, New Delhi. Sarita Vihar, New Delhi. (PAN : AADCP5228P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta…

Essel Mining & Industries Limited, Mumbai vs. Principal Commissioner of Income Tax-Central-1, Mumbai

In the result, appeal of the assessee is allowed

ITA 3202/MUM/2018[2009-10]Status: DisposedITAT Mumbai15 Nov 2022AY 2009-10

Section 127(2)Section 132Section 133ASection 143(3)Section 148Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Essel Mining & Vs. Deputy Commissioner of Industries Limited Income Tax Industry House Central Circle 1 18th Floor, 10, Camac Street Room No.1001, 10th Floor Kolkata, Old CGO Building, Pratishtha West Bengal- 700 017 Bhavan, M.K.Road Mumbai- 400 020 PAN/GIR No.AAACE6607L (Appellant) .. (Respondent) Assessee by Shri Yogesh Thar & Ms. Sukanya Jayaram Revenue by Shri Manoj Kumar Date of Hearing 03/11/2022 Date of Pronouncement 15/11/2022 आदेश / O R D E R PER M.BALA…

Deputy Commissioner of Income Tax, Circle- 1(1), Raipur vs. Mesers Bhagwati Industries, Raipur

In the result, appeal of the revenue is partly allowed in terms of our aforesaid observations

ITA 184/RPR/2019[2013-14]Status: DisposedITAT Raipur17 Oct 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.184/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Bhagawati Industries Behind Samrat Talkies, Station Road, Raipur-492 001 (C.G.) Pan : Aaifk4253H ……""यथ" / Respondent

For Appellant: S/shri G.S. Agarwal, Adv. &For Respondent: Shri G.N Singh, Sr. DR

Section 131Section 250(4)Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.184/RPR/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Bhagawati Industries Behind Samrat Talkies, Station Road, Raipur-492 001 (C.G.) PAN : AAIFK4253H ……""यथ" / Respondent Assessee by : S/shri G.S. Agarwal, Adv. & N.C Gupta, Adv. Revenue by : Shri G.N Singh, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…

Income Tax Officer, Ward-1(2), Raipur vs. Mesers Balaji Rice Industries, Raipur

In the result, appeal of the revenue is partly allowed in terms of our aforesaid observations

ITA 181/RPR/2019[2013-14]Status: DisposedITAT Raipur17 Oct 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.168/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 M/S. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 Pan : Aacfb4543M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.181/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 Pan : Aacfb4543M ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri G.N Singh, Sr. DR

Section 131Section 143(3)Section 250(4)Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.168/RPR/2019 "नधा"रण वष" / Assessment Year : 2013-14 M/s. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 PAN : AACFB4543M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.181/RPR/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Balaji R…

Mesers Balaji Rice Industries, Raipur vs. Income Tax Officer, Ward-1(2), Raipur

In the result, appeal of the revenue is partly allowed in terms of our aforesaid observations

ITA 168/RPR/2019[2013-14]Status: DisposedITAT Raipur17 Oct 2022AY 2013-14

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri G.N Singh, Sr. DR

Section 131Section 143(3)Section 250(4)Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.168/RPR/2019 "नधा"रण वष" / Assessment Year : 2013-14 M/s. Balaji Rice Industries, Kharora, Tah-Tilda, Raipur (C.G.)-493 225 PAN : AACFB4543M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.181/RPR/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Balaji R…

Income Tax Officer, Ward 1(2), Raipur vs. Shri Rajendra Kumar Agrawal, Neora, Raipur

In the result, appeal of the revenue is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 15/RPR/2019[2013-14]Status: DisposedITAT Raipur17 Oct 2022AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./ Ita No.15/Rpr/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer, Ward-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Rajendra Kumar Agrawal, M/S. Amit Chawal Udyog Neora, Tilda, Raipur (C.G.) Pan : Acipa5919L ……""यथ" / Respondent Assessee By :S/Shri G.S. Agrawal & N.C Gupta, Ar’S Revenue By : Shri Sanjay Kumar, Sr. Dr

For Appellant: S/shri G.S. Agrawal &For Respondent: Shri Sanjay Kumar, Sr. DR

Section 131Section 143(3)Section 250(4)Section 69C

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.15/RPR/2019 "नधा"रण वष" / Assessment Year : 2013-14 The Income Tax Officer, Ward-1(2), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. Shri Rajendra Kumar Agrawal, M/s. Amit Chawal Udyog Neora, Tilda, Raipur (C.G.) PAN : ACIPA5919L ……""यथ" / Respondent Assessee by :S/shri G.S. Agrawal & N.C Gupta, AR’s Revenue by : Shri Sanjay Kumar, Sr. DR सुनवाई क" तार"ख / Date of Hearing :27.07.2022 घोषणा क" तार"ख / Date o…

Bbr Projects Limited, Hyderabad vs. ITO Ward-1(4), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 113/HYD/2022[2017-18]Status: DisposedITAT Hyderabad11 Oct 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 M/S.Bbr Projects Private Vs. The Income Tax Officer, Limited, Ward – 1(14), Hyderabad. Hyderabad. Pan : Aaccb7153J (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Vijay Bhaskar Reddy – Cit-Dr Date Of Hearing: 21.09.2022 Date Of Pronouncement: 11.10.2022

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Vijay Bhaskar Reddy –

Section 115JSection 143(3)Section 14ASection 263Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2017-18 M/s.BBR Projects Private Vs. The Income Tax Officer, Limited, Ward – 1(14), Hyderabad. Hyderabad. PAN : AACCB7153J (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Vijay Bhaskar Reddy – CIT-DR Date of hearing: 21.09.2022 Date of pronouncement: 11.10.2022 O R D E R Per Laliet Kumar, J.M. The appeal of the assessee for A.Y. 2017-18 arises from the order of Principal Commissioner of Income Tax, Hyderabad – 1…

Prashant Madhusudan Mahagaokar, Thane vs. DCIT CC 2, Pune

In the result, appeal filed by the Appellant for Assessment Year

ITA 1243/MUM/2020[2007-08]Status: DisposedITAT Mumbai25 Aug 2022AY 2007-08

Section 143(3)Section 153ASection 250

…llate authority to have ensured that effective inquiry was carried out if deemed proper by way of making or causing to be made a „further inquiry‟ in exercise of the power under Section 250(4) of the Act. [CIT-II Vs Jansampark Advertising & Marketing (P.) Ltd 375 ITR 373 (Delhi) [11-03-2015], Once the CIT(A) has granted the Appellant opportunity to substantiate the claim and has directed conduct of inquiry the grievance of the Appellant that the Assessing Officer did not confront the Appellant with documents on the basis of which the purchases were held to be bogus does not survive. Assessment Years: 2007-08 & 20…

Deputy Commissioner of Income Tax, Circle 2(1), Raipur vs. Manilal Dayalji & Company, Dhamtari

ITA 62/RPR/2019[2008-09]Status: DisposedITAT Raipur09 Jun 2022AY 2008-09

Bench: Shri Ravish Sood () & Shri Rathod Kamlesh Jayantbhai (Accountantmember) Ita. No. 62/Rpr/2019 C.O. No. 7/Rpr/2019 (Arising Out Of I.T.A. No. 62/Rpr/2019) (Assessment Year: 2008-09) Dcit –(2)(1), Manilal Dayalji & Co., Raipur (C.G.) Vs. Gola Bidi Works, Amapara, Dhamtari Pan No.Aagfm4587N (Revenue) (Assessee) Assessee By : Shri R. B. Doshi, Ca Revenue By : Shri G. N. Singh, Dr Date Of Hearing : 07/06/2022 Date Of Pronouncement: 09/06/2022

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri G. N. Singh, DR

Section 147Section 250(4)Section 80Section 801BSection 80I

…ITA No. 62/RPR/2019 AY: 2008-09 1 DCIT V. Manilal Dayalji & Co. IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI RATHOD KAMLESH JAYANTBHAI (ACCOUNTANTMEMBER) ITA. No. 62/RPR/2019 C.O. No. 7/RPR/2019 (arising out of I.T.A. No. 62/RPR/2019) (Assessment Year: 2008-09) DCIT –(2)(1), Manilal Dayalji & Co., Raipur (C.G.) Vs. Gola Bidi Works, Amapara, Dhamtari PAN No.AAGFM4587N (Revenue) (Assessee) Assessee by : Shri R. B. Doshi, CA Revenue by : Shri G. N. Singh, DR Date of Hearing : 07/06/2022 Date of pronouncement: 09/06/2022 ORDER PER RAVISH SOOD, J…

Income Tax Officer, Ward 1(4), Raipur vs. Mesers Drolia Enterprises, Raipur

In the result, appeal of the department is dismissed

ITA 9/RPR/2019[2010-11]Status: DisposedITAT Raipur02 Jun 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 09/Rpr/2019 "नधा"रण वष" / Assessment Year : 2010-11 Ito 1(4), Raipur .......अपीलाथ" / Appellant बनाम / V/S. M/S Drolia Enterprises, Kapil Complex, Gurunanak Chowk, Kelkarpara, Raipur (C.G) Pan : Aadfd7319N ……""यथ" / Respondent Assessee By : Shri Praveen Goyal Revenue By : Shri G.N Singh

For Appellant: Shri Praveen GoyalFor Respondent: Shri G.N Singh

Section 250(4)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI RATHOD KAMLESH JAYANTBHAI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 09/RPR/2019 "नधा"रण वष" / Assessment Year : 2010-11 ITO 1(4), Raipur .......अपीलाथ" / Appellant बनाम / V/s. M/s Drolia Enterprises, Kapil Complex, Gurunanak Chowk, Kelkarpara, Raipur (C.G) PAN : AADFD7319N ……""यथ" / Respondent Assessee by : Shri Praveen Goyal Revenue by : Shri G.N Singh सुनवाई क" तार"ख / Date of Hearing : 06.06.2022 घोषणा क" तार"ख / Date of Pronouncement : 07.06.2022 2 A.Y.2010-1…

Assistant Commissioner of Income Tax, Circle 1(1), Raipur vs. Mesers Refracast Metallurgicals Private Limited, Raipur

In the result, appeal of the Revenue is dismissed in terms of our aforesaid observations

ITA 12/RPR/2019[2014-15]Status: DisposedITAT Raipur02 Jun 2022AY 2014-15

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 12/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 Asstt. Commissioner Of Income-Tax-1(1), Raipur .......अपीलाथ" / Appellant बनाम / V/S. M/S Refracast Metallurgicals Pvt. Ltd. 23, Industrial Area, Birgaon, Raipur Pan : Aabcr4431J ……""यथ" / Respondent Assessee By : Shri Praveen Goyal Revenue By : Shri G. N. Singh

For Appellant: Shri Praveen GoyalFor Respondent: Shri G. N. Singh

Section 143(3)Section 250(4)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI RATHOD KAMLESH JAYANTBHAI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 12/RPR/2019 "नधा"रण वष" / Assessment Year : 2014-15 Asstt. Commissioner of Income-tax-1(1), Raipur .......अपीलाथ" / Appellant बनाम / V/s. M/s Refracast Metallurgicals Pvt. Ltd. 23, Industrial Area, Birgaon, Raipur PAN : AABCR4431J ……""यथ" / Respondent Assessee by : Shri Praveen Goyal Revenue by : Shri G. N. Singh सुनवाई क" तार"ख / Date of Hearing : 06.06.2022 घोषणा क" तार"ख / Date of Pronouncement…

Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Nuziveedu Seeds Limited, R.R. Dist, Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1464/HYD/2017[2013-14]Status: DisposedITAT Hyderabad31 May 2022AY 2013-14

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

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai

Section 10(1)Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. 1456 & 1457/HYD/2017 Assessment Years: 2012-13 & 2013-14 Nuziveedu Seeds Ltd., Vs. Dy. Commissioner of R.R. District. Income-tax, Circle – 16(1), Hyderabad. PAN – AACCN7214Q (Appellant) (Respondent) ITA Nos. 1463 & 1464/HYD/2017 Assessment Years: 2012-13 & 2013-14 Dy. Commissioner of Nuziveedu Seeds Ltd., Income-tax, Circle – 16(1), R.R. District. Hyderabad. PAN – AACCN7214Q (Appellant) (Respondent) Assessee by: Shri Sriram Seshadri Revenue by: Shri Y.V.…