CIT v. K.K. Enterprises

178 Taxmann 187High Court#13615 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2018 to 2025.

Also reported as

13 DTR 289

Sections most often in play

Section 132Section 132(1)Section 142(1)Section 143(3)Section 145(3)Section 153ASection 153CSection 234A

Issues it is cited on

section 147(1)section 147(b)section 147(a)third party informationsection 43canon application of mindsection 40a(2)live linkrejection of books of accountborrowed satisfactionsection 145(3)section 50

Judgments citing CIT v. K.K. Enterprises

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udiapur, Udaipur

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 706 to 709/Jodh/2024 Assessment Year: 2013-14 to 2016-17 Ashiana Buildprop Pvt. Ltd., Vs. The DCIT, 17, Naya Marg Court Circle, Central Circle-1, Udaipur. Udaipur. PAN No. AAHCA7939G Appellant Respondent Appellant by Shri Shrawan Kumar Gupta, Adv. Shri Lovish Kumar, CIT-DR Respondent by Date of Hearing 26/03/2025 Date of Pronouncement 26 /05/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. These are four appeals filed by the assessee against four separate ord…

Ashiana Buildprop Private Limited, Udaipur vs. DCIT, Central Circle-1, Udaipur

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

…Ashiana Buildprop Pvt. Ltd., Udaipur. IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 706 to 709/Jodh/2024 Assessment Year: 2013-14 to 2016-17 Ashiana Buildprop Pvt. Ltd., 17, Naya Marg Court Circle, Udaipur. PAN No. AAHCA7939G Appellant Vs. The DCIT, Central Circle-1, Udaipur. Respondent Appellant by Shri Shrawan Kumar Gupta, Adv. Respondent by Shri Lovish Kumar, CIT-DR Date of Hearing 26/03/2025 Date of Pronouncement 26 /05/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. These are four appeals filed by the…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7214/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 May 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 7214, 7212 & 7213/MUM/2017 (A.Y. 2008-09, 2010-11 & 2011-12) DCIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 674, 6th Floor 254B, 4th Floor, Nirlon House Aayakar Bhavan, M.K. Road Dr. Annie Besant Road Mumbai - 400020 Worli, Mumbai - 400030 PAN: AAACP2529C (Appellant) (Respondent) ITA.No. 746/MUM/2017 (A.Y. 2009-10) ACIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 608 67, Bajaj Bhavan, Nariman Point Aayakar Bhavan, M.K…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7213/MUM/2017[2011-12]Status: DisposedITAT Mumbai12 May 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 7214, 7212 & 7213/MUM/2017 (A.Y. 2008-09, 2010-11 & 2011-12) DCIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 674, 6th Floor 254B, 4th Floor, Nirlon House Aayakar Bhavan, M.K. Road Dr. Annie Besant Road Mumbai - 400020 Worli, Mumbai - 400030 PAN: AAACP2529C (Appellant) (Respondent) ITA.No. 746/MUM/2017 (A.Y. 2009-10) ACIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 608 67, Bajaj Bhavan, Nariman Point Aayakar Bhavan, M.K…

Deputy Commissioner of Income Tax 3(2)(2), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeal filed by the revenue and cross objection filed by the assessee are dismissed

ITA 7212/MUM/2017[2010-11]Status: DisposedITAT Mumbai12 May 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Shankarlal JainFor Respondent: Shri Sandeep Raj
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER ITA NOs. 7214, 7212 & 7213/MUM/2017 (A.Y. 2008-09, 2010-11 & 2011-12) DCIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 674, 6th Floor 254B, 4th Floor, Nirlon House Aayakar Bhavan, M.K. Road Dr. Annie Besant Road Mumbai - 400020 Worli, Mumbai - 400030 PAN: AAACP2529C (Appellant) (Respondent) ITA.No. 746/MUM/2017 (A.Y. 2009-10) ACIT – 3(2)(2) v. M/s. Phulchand Exports Pvt. Ltd., Room No. 608 67, Bajaj Bhavan, Nariman Point Aayakar Bhavan, M.K…

ACIT, Udaipur vs. M/S. Ankit Chirag Developers Pvt. Ltd., Udaipur

ITA 295/JODH/2016[2012-13]Status: DisposedITAT Jodhpur17 Dec 2018AY 2012-13

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav & A.C.I.T., Vs. M/S Ankit Chirag Developers Pvt. Central Circle-1, Ltd., Udaipur. 54-55, Rajdeep, New Fatehpura, Udaipur. Pan No. Aagca 9897 C

Section 132ASection 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & A.C.I.T., Vs. M/s Ankit Chirag Developers Pvt. Central Circle-1, Ltd., Udaipur. 54-55, Rajdeep, New Fatehpura, Udaipur. PAN No. AAGCA 9897 C Revenue by Smt. Sanchita Kumar, CIT-DR Assessee by Shri Shrawan Gupta, Adv. Date of Hearing 11/08/2021 Date of Pronouncement 15/09/2021 O R D E R PER: SANDEEP GOSAIN, J.M. Both these appeals have been filed by the revenue against the separate orders passed by the ld. CIT(A)-2, Udaipur dated 18/02/2016 and 05/07/2016 for…

ACIT, Udaipur vs. M/S. Ankit Chirag Developers Pvt. Ltd., Udaipur

ITA 180/JODH/2016[2011-12]Status: DisposedITAT Jodhpur17 Dec 2018AY 2011-12

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav & A.C.I.T., Vs. M/S Ankit Chirag Developers Pvt. Central Circle-1, Ltd., Udaipur. 54-55, Rajdeep, New Fatehpura, Udaipur. Pan No. Aagca 9897 C

Section 132ASection 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & A.C.I.T., Vs. M/s Ankit Chirag Developers Pvt. Central Circle-1, Ltd., Udaipur. 54-55, Rajdeep, New Fatehpura, Udaipur. PAN No. AAGCA 9897 C Revenue by Smt. Sanchita Kumar, CIT-DR Assessee by Shri Shrawan Gupta, Adv. Date of Hearing 11/08/2021 Date of Pronouncement 15/09/2021 O R D E R PER: SANDEEP GOSAIN, J.M. Both these appeals have been filed by the revenue against the separate orders passed by the ld. CIT(A)-2, Udaipur dated 18/02/2016 and 05/07/2016 for…

CIT v. K.K. Enterprises (178 Taxmann 187) — Cited in 7 Judgments | BharatTax