CIT v. K.S. Bhatia

269 ITR 577High Court2004#11941 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Also reported as

125 Taxmann 454

Judgments citing CIT v. K.S. Bhatia

DCIT, Circle, Yamunanagar vs. M/S Symbiosis Pharmaceuticals Pvt. Ltd., Yamunanagar

In the result, appeal is dismissed

ITA 326/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Jan 2024AY 2014-15

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

For Appellant: Shri Dhruv Goyal, CAFor Respondent: Shri Sarabjeet Singh, CIT-DR

Section 139Section 139(1)Section 80ASection 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 326/CHD/2019 "नधा"रण वष" / Assessment Year : 2014-15 The DCIT, M/s Symbiosis Pharmaceuticals P.Ltd., बनाम Circle, 37/1, Kamboj Colony, Near Ravi Metal, VS Yamuna Nagar. Jagadhri, Yamuna Nagar. "थायी लेखा सं./PAN /TAN No: AAJCS7595N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Dhruv Goyal, CA राज"व क" ओर से/ Revenue by : Shri Sarabjeet Singh, CIT-DR तार"ख/Date of H…

DCIT 1(1), Indore vs. M/S Maa Umiya Agritech Pvt. Ltd., Indore

In the result, appeal of Revenue is dismissed

ITA 89/IND/2022[2012-13]Status: DisposedITAT Indore08 Jun 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit 1(1) M/S. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) Pan: Aabcn8230F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri S.S. Solanki, Ar Date Of Hearing 11.04.2023 Date Of Pronouncement 08.06.2023

Section 12ASection 138Section 144Section 145

…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 DCIT 1(1) M/s. Maa Umiya Agritech Pvt. Ltd. Indore 119, A.B. Road, Aloo Pyaj Mandi, Vs. Indore (Appellant / (Revenue) (Assessee) PAN: AABCN8230F Revenue by Shri P.K. Mishra, CIT-DR Respondent by Shri S.S. Solanki, AR Date of Hearing 11.04.2023 Date of Pronouncement 08.06.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Revenue is directed against the order dated 14.09.2020 of Commissioner of Income Tax(Appeal)-III Indore fo…

DCIT, New Delhi vs. M/S Varun Beverages Ltd., New Delhi

In the result, appeal of the Department dismissed

ITA 5258/DEL/2015[2012-13]Status: DisposedITAT Delhi26 Feb 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Ms. Rano Jain, Advocate And Shri Pranshu Singhal, C.AFor Respondent: Ms. Pramita M. Biswas. CIT-DR

Section 132Section 142(1)Section 145(2)

…asthan High Court in the case of CIT vs., Gotan Lime Khanij Udyog [2002] 256 ITR 247 (Raj.) held that “mere rejection of the books of account does not mean addition is to be necessarily made.” The Hon’ble Punjab & Haryana High Court in the case of K.S. Bhatia 269 ITR 577 held that “low profit is no ground to reject the books of account under section 145(1) of the I.T. Act”. 6.1. Considering the above, it is clear that even if on technical reasons books of account may be rejected because 53 ITA.No.5258/Del./2015 M/s. Varun Beverages Ltd., Delhi. assessee surrendered additional income, but, there were no justific…

Nitin Goel, Parwanoo vs. DCIT, CC-II, Chandigarh

In the result, appeal of the Assessee is partly allowed for statistical purposes

ITA 1489/CHANDI/2018[2016-17]Status: DisposedITAT Chandigarh22 Oct 2019AY 2016-17

Bench: The Same Is Finally Heard & Disposed Off.

For Appellant: Shri Rajiv Datta, CAFor Respondent: Smt. Veena Joshi, CIT DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 1489/Chd/2018 "नधा"रण वष" / Assessment Year : 2016-17 Shri Nitin Goel The DCIT बनाम Plot No. 28, Sector-1, Central Circle-II, Chandigarh Parwanoo (H.P.) "थायी लेखा सं./PAN NO: AKSPG1615K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Rajiv Datta, CA राज"व क" ओर से/ Revenue by : Smt. Veena Joshi, CIT DR सुनवाई क" तार"ख/Date of Hearing : 22/10/…

Sh. Arun Kumar Seth, Srinagar vs. The Dy.Commissioner of Income-Tax, Srinagar

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 36/ASR/2014[2010-11]Status: DisposedITAT Amritsar28 May 2019AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 36/Asr/2014 Assessment Year: 2010-11

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Charan Dass (D.R.)

Section 143(3)Section 37(1)

…rence in this context may be made to the orders in Kiran Mahajan v. ITO (in ITA No. 319/Asr/2017, dated 21/07/2018) and Abdul Hafiz v. Dy. CIT (in ITA No. 465/Asr/2017, dated 19/3/2018), to cite two, also referring to the decision in CIT v. K.S. Bhatia [2004] 269 ITR 577 (P&H) and Asst. CIT v. Roopchand Thirani [2012] 249 CTR 326 (Chtt.), as well as the orders by the tribunal relied upon in the said cases. 5 Arun Kumar Seth v. Dy. CIT 6.2 The ld. CIT(A) has, vide his order, reduced the impugned disallowance of Rs.6 lacs to Rs. 4 lacs, holding as under: (pgs. 26-27 of the impugned order): ‘6.6 Ground of appeal N…

DCIT, Gurgaon vs. M/S. Jsl Architecture Ltd., Gurgaon

In the result, appeal of the Revenue is dismissed

ITA 3457/DEL/2015[2009-10]Status: DisposedITAT Delhi26 Oct 2018AY 2009-10

Bench: Shri O.P. Kant & Shri Kuldip Singhassessment Year: 2009-10

Section 143(2)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2009-10 DCIT, Vs. M/s. JSL Architecture Ltd., Circle-2, Gurgaon Plot No.64-65, 2nd Floor, Udyog Vihar, Phase-4, Gurgaon PAN :AAJCS1552R (Appellant) (Respondent) Appellant by Shri Sanjay Kumar Jain, Sr.DR Respondent by None Date of hearing 08.10.2018 Date of pronouncement 26.10.2018 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 17/03/2015 passed by the Ld. Commissioner of Income-tax (Appeals)-1, Gurgaon [in short…

Smt. Kiran Mahajan, Jammu vs. Income Tax Officer, Ward-1(2) Jammu

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 319/ASR/2017[2012-13]Status: DisposedITAT Amritsar31 Jul 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 319 & S.A. 15/(Asr)/2017 Assessment Year: 2012-13

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. A. N. Mishra (D.R.)

Section 133(6)Section 143(3)

…jected. Even as stated by the ld. DR during hearing, it is not a case of estimation of income by the AO, necessitating invoking section 145(3) of the Act. This is precisely what stands held by the Hon’ble jurisdictional High Court in CIT v. K.S. Bhatia [2004] 269 ITR 577 (P&H), to which, along with the decision in Asst. CIT v. Roopchand Thirani [2012] 9 Kiran Mahajan v. ITO 249 CTR 326 (Chatt), reference stands made by the tribunal in Dy. CIT v. Harpreet S. Gulati (in ITA No. 317/Asr/2013, dated 28.02.2014), relied upon by the assessee (in-as-much as it stands placed at PB pgs. 21-27). The said order by the tri…

Sh. Jasbir Singh Prop., Amritsar vs. The Income Tax Officer, Amritsar

In the result, the assessee’s appeal is dismissed

ITA 507/ASR/2016[2012-13]Status: DisposedITAT Amritsar28 Mar 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 507/(Asr)/2016 Assessment Year: 2012-13

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. Charan Dass (D.R.)

Section 143(3)Section 144Section 144(1)Section 145Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. No. 507/(Asr)/2016 Assessment Year: 2012-13 Jasbir Singh Vs. Income Tax Officer Prop. Khalsa Jewellery House, Ward 3(2)-Amritsar 4335 Kot Baba Deep Singh, Amritsar [PAN: ABTPS 2800C] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora (Adv.) Respondent by: Sh. Charan Dass (D.R.) Date of Hearing: 22.03.2018 Date of Pronouncement: 28.03.2018 ORDER Per Sanjay Arora, AM: This is an Appeal by the Assessee agitating the Order by the Commissioner of Inco…

Stanzen Links, Bangalore vs. ITO, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 304/BANG/2014[2009-10]Status: DisposedITAT Bangalore11 Dec 2015AY 2009-10

Bench: Smt Asha Vijayaraghavan & Shri Inturi Rama Rao

For Appellant: Shri Naginchand Khincha, CAFor Respondent: Shri Narendra Rebella, Asst.CIT

Section 143(3)

…stem Ltd. (2013) 35 Taxmann.com 53 (Guj.) 3. ITO Vs Sai International (2013) 31 Taxmann.com 346(Del.) 4. Century Tiles Ltd. Vs JCIT (2014) 51 Taxmann.com 515 (Ahd.Trib.) 5. CIT Vs Jacksons House (2011) 198 Taxmann.com 385(Del.) 6. CIT Vs K.S.Bhatia (2002) 125 Taxmann 454(P&H) 7. Dhanvi Trading & Inv.(P)Ltd. Vs DCIT (1998) 96 Taxman 98 (Ahd.) (Mag.) 8. ITO Vs Girish M Mehta (2007) 105 ITD 585(Rajkot) 9. Aluminium Ind,P.Ltd. Vs CIT (1995) 80- Taxman 184 (Gau.) 10. CIT Vs Eastern Commercial Enterprises (1994) 210 ITR 104 (Cal.) 6.1 On the other hand, learned SR DR relied on the orders of the authorities bel…