CIT v. Kariary Trading Co Ltd.

34 Taxmann.com 37Reported decision2013#4506 most cited

What is CIT v. Kariary Trading Co Ltd. authority for?

An assessment can be reopened under sections 147 and 148 if the Assessing Officer applies their mind to information received from the Investigation Wing, indicating that income has escaped assessment.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Also referred to as

CIT v Kariary Trading Co Ltd · section 147 · section 148 · reassessment · escaped income · investigation wing report · assessing officer applied mind

Issues it is cited on

section 31tds on commissionpaper companysection 251(2)share capital and share premiumsource of sourcecreditworthiness of the creditorsection 251(1)(a)live linkadmission of additional evidenceentry operatortax residency certificate

Judgments citing CIT v. Kariary Trading Co Ltd.

ITO, New Delhi vs. M/S. Sukhna Steel Pvt. Ltd., New Delhi

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sunlight Tour and Travels Pvt. Ltd., Sahibabad

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Sintex Consumers Electronics Pvt. Ltd., Delhi

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S. Supreme Placement Services Pvt. Ltd., New Delhi

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

ITO, New Delhi vs. M/S Angel Cement Pvt. Ltd., Ghaziabad

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.4691/DEL/2016 Assessment Year 2012-13 Income Tax Officer, v. M/s. Angel Cement Pvt. Ltd., Ward-2(4), 58, 1st Floor, Jaipuria New Delhi. Enclave, Kaushambi, Ghaziabad. TAN/PAN: AAHCA6602J (Appellant) (Respondent) I.T.As. No.5974/DEL/2017 & 6401/DEL/2017 Assessment Years 2012-13 & 2014-15 Income Tax Officer, v. M/s. Delight Resorts Pvt. Ward-7(1), Ltd., New Delhi. F-1-200/13, Sector-3A, Vaishali, Ghaziabad. TAN/PAN: AAACE0061C (Appellant) (Respondent) I…

DCIT 9(3)(1), Mumbai vs. Fern Infrastructure P.Ltd, Mumbai

ITA 3390/MUM/2016[2010-11]Status: DisposedITAT Mumbai31 May 2018AY 2010-11
For Appellant: Shri Vijay MehtaFor Respondent: Shri Saurabh Deshpande
Section 131(1)Section 133Section 68

…आयकर अपील"य अ"धकरण “के” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./I.T.A. No. 3390/Mum/2016 ("नधा"रण वष" / Assessment Year: 2010-11) Dy. CIT-9(3)(1), M/s. Fern Infrastructure Pvt. Ltd. बनाम/ 215, Aayakar Bhavan, 2nd Floor, 6th Floor, Akurti Trade Centre, M. K. Marg, Mumbai-400 020 Road No. 7, Marol, MIDC, Vs. Andheri (E), Mumbai-400 093 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AABCF 2322 C (Revenue) : (Assessee) आयकर अपील सं./I.T.A. No. 3141/Mum/2016 ("नधा"रण वष" / Assessment Year: 2010-11) बनाम/ M/s. Fern Infrastructur…