What is CIT v. La Medica authority for?

When purchases are shown to be non-genuine, the entire amount is to be disallowed as unexplained expenditure under section 69C, irrespective of whether the goods were procured from alternative sources.

How many judgments cite CIT v. La Medica?

150 judgments on BharatTax cite CIT v. La Medica (250 ITR 575), spanning 2008 to 2026.

Which sections of the Income Tax Act does CIT v. La Medica come up under?

It is most often cited in judgments turning on Section 69C, Section 147, Section 143(3), Section 133(6), Section 145(3), Section 148.

CIT v. La Medica (250 ITR 575)

Chandrashekhar Nathalal Trivedi, Mira Road vs. ITO Ward 2 (5), Thane

In the result, appeal filed by the assessee is partly allowed and appeal filed by the learned assessing officer is dismissed

ITA 6605/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Chandrasekhar Nathalal Trivedi Income Tax Officer, 704, Akash Ganga, Near Jangid Ward 2(5), Thane Room No. 13, B-Wing, 6Th Circle, Mtnl Road, Mira Road Vs. East, Thane-401107 Floor, Ashar It Park, Wagle Industrial Estate, Road No.16- Z, Thane(W)-400604 (Appellant) (Respondent) Pan No. Aaapt3199H Income Tax Officer, 2(5), Room Chandrasekhar Nathalal Trivedi No. 13, B-Wing, 6Th Floor, 704, Akash Ganga, Near Jangid Ashar It Park, Wagle Industrial Circle, Mtnl Road, Mira Road Vs. Estate, Road No.16-Z, East, Thane-401107 Thane(W)-400604

Section 143(1)Section 143(3)Section 147

…on by the learned DR of the honourable Supreme Court has distinguishable facts. 028. The learned departmental representative further relied upon the decision of the honourable Delhi High Court in case of CIT Vs La Medica [2001] 117 Taxman 628 (Delhi)/ [2001] 250 ITR 575 (Delhi) however, in that decision it was not the case that the material purchased by the assessee has been sold to the third party and sales has been accepted by the revenue. In that case, raw material was purchased by the assessee and there was no correlation with the corresponding sales. ITA Nos. 6605 & 7432/Mum/2019 Chandrashekhar Nathalal Tri…

DCIT 9(2)(1), Mumbai vs. M/S B. Chopda Construction P. Ltd., Mumbai

In the result, the appeal of the appellant is Partly Allowed

ITA 1513/MUM/2020[2011-12]Status: DisposedITAT Mumbai22 Feb 2022AY 2011-12

Bench: Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 1513/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2011-12) Dcit-9(2)(1) बिधम/ M/S. B. Chopda Construction Room No.665A, 6Th Floor, Pvt. Ltd. Vs. Aayakar Bhavan, A-208, Sagar Tech Plaza, Churchgate, Mumbai- Sakinaka Junction, Andheri, 400020. Mumbai-400072. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccb4214G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mohan Tandon Revenue By: Shri Himanshu Sharma (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 14/12/2021 घोषणा की तारीख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 27.12.2019 Passed By The Commissioner Of Income Tax (Appeals) -16, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011- 12. 2. The Revenue Has Raised The Following Grounds: - “11. Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Justified In Restricting The Suppressed Profit To The Extent Of 12.50% Of Bogus Purchases, When The Assessee Could Not Produce Any Parties Or Evidence That The Said Goods Were Purchased A.Y.2012-13 & The Onus Of Proving Genuineness Of Purchases Was Not Discharged By The Assessee.

For Appellant: Shri Mohan TandonFor Respondent: Shri Himanshu Sharma (Sr. AR)

Section 133(6)Section 143(2)Section 147

…y. It is a settled law that the tax has to be levied on the real person. Under these circumstances and keeping in view the decision of the hon' ble Delhi High Court as relied on by the learned Departmental representative in the case of CIT v. La Medica (2001) 250 ITR 575, we are of the view that the assessee-company has debited bogus purchases in its books of account which the assessee- company could not substantiate and, accordingly, the Commissioner of Income-tax (Appeals) was not justified in deleting the addition of Rs, 4,37,048, which is directed to be reversed and added in the income of the assessee-company…

Raghav Softech Pvt Ltd, New Delhi vs. ITO Ward - 20(4), New Delhi

The appeal of the assessee is allowed for statistical purpose

ITA 7127/DEL/2019[2011-12]Status: DisposedITAT Delhi18 Jan 2022AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Raghav Softech Pvt. Ltd. Vs Ito Vardhman Grand Plaza, Manglam Ward-20(4) Place, Sector-3, Rohini, New Delhi New Delhi Aaecr2527G Appellant Respondent Appellant By None Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 03.01.2022 Date Of Pronouncement 18.01.2022

Section 147Section 148Section 69

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2011-12] Raghav Softech Pvt. Ltd. vs ITO Vardhman Grand Plaza, Manglam Ward-20(4) Place, Sector-3, Rohini, New Delhi New Delhi AAECR2527G APPELLANT RESPONDENT Appellant by None Respondent by Shri Om Prakash, Sr. DR Date of Hearing 03.01.2022 Date of Pronouncement 18.01.2022 ORDER PER KUL BHARAT, JM : This appeal by the assessee is directed against the order of the Ld. CIT(A)—7, New Delhi dated 17th June, 2019, pertaining to the Assessment Year 2011-12. The…

Shri. Dinesh B Shah, Mumbai vs. ITO 19 (1)(4), Mumbai

In the result, assessee’s appeal stands allowed partly

ITA 357/MUM/2020[2010-11]Status: DisposedITAT Mumbai13 Sept 2021AY 2010-11

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Ms. Morvi ChaturvediFor Respondent: Shri Bharat Andhele

Section 133(6)Section 145(3)Section 147Section 251

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.357/Mum./2020 (Assessment Year : 2010–11) Shri Dinesh B. Shah 5A, Jai Sidhivinayak Society ……………. Appellant Ardeshar Dady Street, C.P. Tank Road Mumbai 400 004 PAN – AYCPS4651B v/s Income Tax Officer ……………. Respondent Ward–19(1)(4), Mumbai Assessee by : Ms. Morvi Chaturvedi Revenue by : Shri Bharat Andhele Date of Hearing – 27.07.2021 Date of Order – 13.9.21 O R D E R PER S. RIFAUR RAHMAN, A.M. The captioned appeal has been filed by the assessee challenging 9…

DCIT - 11(1)(2), Mumbai vs. M/S. Samanta Organics P. Ltd., Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 3229/MUM/2019[2009-10]Status: DisposedITAT Mumbai07 Apr 2021AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.3229 To 3231/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2009-10, 2010-11 & 2011-12) Dcit-11(1)(2) बिधम/ M/S. Samanta Organics Pvt. Room No.1, Ground Floor, Ltd. Vs. M. K. Road, Aayakar 194, Arvind Chambers, Off, Bhavan, Mumbai-400020. Western Express Highway, Andheri (E), Mumbai- 400069. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs2099B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri T. S. Khalsa (Sr. Ar) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 22/02/2021 घोषणा की तारीख /Date Of Pronouncement: 07/04/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Above Mentioned Appeals Have Been Filed By The Revenue Against The Different Order Passed By The Commissioner Of Income Tax (Appeals)- 18, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2009-10 To 2011-12

For Appellant: NoneFor Respondent: Shri T. S. Khalsa (Sr. AR)

Section 133(6)Section 143(1)Section 143(2)Section 148Section 80G

…ny. It is a settled law that the tax has to be levied on the real person. Under these circumstances and keeping in view the decision of the hon'ble Delhi High Court as relied on by the learned Departmental representative in the case of CIT v. La Medica [2001] 250 ITR 575, we are of the view that the assessee- company has debited bogus purchases in its books of account which the assessee-company could not substantiate and, accordingly, the Commissioner of Income-tax (Appeals) was not justified in deleting the addition of Rs. 1,37,048, which is directed to be reversed and added in the income of the assessee-company…

ACIT, Central Circle- 19, New Delhi vs. Amq Agro India Pvt. Ltd., New Delhi

In the result, both the appeals of the assessee are partly allowed and both the appeals of the revenue are dismissed

ITA 4409/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Jan 2021AY 2014-15

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

For Appellant: Sh. Sh. Hiren Mehta, CA &For Respondent: Ms. Pramita M. Biswas, CIT DR

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2805/Del/2018 : Asstt. Year : 2013-14 ITA No. 2806/Del/2018 : Asstt. Year : 2014-15 M/s AMQ Agro India Pvt. Ltd. Vs Asstt. Commissioner of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECA0929M ITA No. 4408/Del/2018 : Asstt. Year : 2013-14 ITA No. 4409/Del/2018 : Asstt. Year : 2014-15 Deputy Commissioner of Income Vs M/s AMQ Agro India Pvt. Ltd. Tax,…

DCIT, Central Circle- 19, New Delhi vs. Amq Agro India Pvt. Ltd., New Delhi

In the result, both the appeals of the assessee are partly allowed and both the appeals of the revenue are dismissed

ITA 4408/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Jan 2021AY 2013-14

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

For Appellant: Sh. Sh. Hiren Mehta, CA &For Respondent: Ms. Pramita M. Biswas, CIT DR

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2805/Del/2018 : Asstt. Year : 2013-14 ITA No. 2806/Del/2018 : Asstt. Year : 2014-15 M/s AMQ Agro India Pvt. Ltd. Vs Asstt. Commissioner of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECA0929M ITA No. 4408/Del/2018 : Asstt. Year : 2013-14 ITA No. 4409/Del/2018 : Asstt. Year : 2014-15 Deputy Commissioner of Income Vs M/s AMQ Agro India Pvt. Ltd. Tax,…

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, both the appeals of the assessee are partly allowed and both the appeals of the revenue are dismissed

ITA 2806/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Jan 2021AY 2014-15

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

For Appellant: Sh. Sh. Hiren Mehta, CA &For Respondent: Ms. Pramita M. Biswas, CIT DR

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2805/Del/2018 : Asstt. Year : 2013-14 ITA No. 2806/Del/2018 : Asstt. Year : 2014-15 M/s AMQ Agro India Pvt. Ltd. Vs Asstt. Commissioner of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECA0929M ITA No. 4408/Del/2018 : Asstt. Year : 2013-14 ITA No. 4409/Del/2018 : Asstt. Year : 2014-15 Deputy Commissioner of Income Vs M/s AMQ Agro India Pvt. Ltd. Tax,…

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, both the appeals of the assessee are partly allowed and both the appeals of the revenue are dismissed

ITA 2805/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Jan 2021AY 2013-14

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

For Appellant: Sh. Sh. Hiren Mehta, CA &For Respondent: Ms. Pramita M. Biswas, CIT DR

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 2805/Del/2018 : Asstt. Year : 2013-14 ITA No. 2806/Del/2018 : Asstt. Year : 2014-15 M/s AMQ Agro India Pvt. Ltd. Vs Asstt. Commissioner of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECA0929M ITA No. 4408/Del/2018 : Asstt. Year : 2013-14 ITA No. 4409/Del/2018 : Asstt. Year : 2014-15 Deputy Commissioner of Income Vs M/s AMQ Agro India Pvt. Ltd. Tax,…

DCIT, Central Circle- 19, New Delhi vs. Amq Agro India Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue for A

ITA 4287/DEL/2018[2008-09]Status: DisposedITAT Delhi29 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR

Section 10ASection 132(1)Section 153ASection 245D(4)

…scovered and should be covered as a result of search, the onus lay upon the assessee to furnish full particulars as to cost of that raw material or average cost. 23.4 Referring to the decision of the Hon’ble Delhi High Court in the case of CIT vs. La Medica, 250 ITR 575, she submitted that the Hon’ble High Court in the said decision has held that where the assessee failed to produce evidence to prove the benefits of seller for whom it had claimed to purchase raw material and the AO treated the value of raw material as assessee’s income from undisclosed source, the AAC was of the view that though circumstances we…

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the Revenue for A

ITA 2801/DEL/2018[2008-09]Status: DisposedITAT Delhi29 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR

Section 10ASection 132(1)Section 153ASection 245D(4)

…scovered and should be covered as a result of search, the onus lay upon the assessee to furnish full particulars as to cost of that raw material or average cost. 23.4 Referring to the decision of the Hon’ble Delhi High Court in the case of CIT vs. La Medica, 250 ITR 575, she submitted that the Hon’ble High Court in the said decision has held that where the assessee failed to produce evidence to prove the benefits of seller for whom it had claimed to purchase raw material and the AO treated the value of raw material as assessee’s income from undisclosed source, the AAC was of the view that though circumstances we…

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the Revenue for A

ITA 169/DEL/2018[2011-12]Status: DisposedITAT Delhi29 May 2020AY 2011-12

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR

Section 10ASection 132(1)Section 153ASection 245D(4)

…scovered and should be covered as a result of search, the onus lay upon the assessee to furnish full particulars as to cost of that raw material or average cost. 23.4 Referring to the decision of the Hon’ble Delhi High Court in the case of CIT vs. La Medica, 250 ITR 575, she submitted that the Hon’ble High Court in the said decision has held that where the assessee failed to produce evidence to prove the benefits of seller for whom it had claimed to purchase raw material and the AO treated the value of raw material as assessee’s income from undisclosed source, the AAC was of the view that though circumstances we…

Surana Jewellers, Delhi vs. ITO, Ward-47(3), New Delhi

Accordingly appeal filed by the assessee for assessment year 2008 – 09 is partly allowed

ITA 5416/DEL/2018[2008-09]Status: DisposedITAT Delhi26 May 2020AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Abhishek Mathur C AFor Respondent: Shri Pradeep Singh Gautam, Sr

Section 143Section 147Section 148Section 151

…oes not support the assumption of selling the goods, the complete addition can be made over and above the cost of commission of obtaining the accommodation entry. c. There may be third or many other situations also as held by Hon Delhi high court in la Medica 250 ITR 575 , where also the complete addition can be made. 23. Naturally the revenue has not disputed that assessee has not sold goods so purchased from Mohit international. Therefore, it is apparent that the goods have not received from Mohit international physically but they have been obtained by the assessee outside books of account and sold to its vario…

Surana Jewellers, Delhi vs. ITO, Ward-47(3), New Delhi

Accordingly appeal filed by the assessee for assessment year 2008 – 09 is partly allowed

ITA 5415/DEL/2018[2007-08]Status: DisposedITAT Delhi26 May 2020AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Abhishek Mathur C AFor Respondent: Shri Pradeep Singh Gautam, Sr

Section 143Section 147Section 148Section 151

…oes not support the assumption of selling the goods, the complete addition can be made over and above the cost of commission of obtaining the accommodation entry. c. There may be third or many other situations also as held by Hon Delhi high court in la Medica 250 ITR 575 , where also the complete addition can be made. 23. Naturally the revenue has not disputed that assessee has not sold goods so purchased from Mohit international. Therefore, it is apparent that the goods have not received from Mohit international physically but they have been obtained by the assessee outside books of account and sold to its vario…

Surana Enterprises, Delhi vs. ITO, Ward-47(3), New Delhi

Accordingly appeal filed by the assessee for assessment year 2008 – 09 is partly allowed

ITA 5414/DEL/2018[2008-09]Status: DisposedITAT Delhi26 May 2020AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Abhishek Mathur C AFor Respondent: Shri Pradeep Singh Gautam, Sr

Section 143Section 147Section 148Section 151

…oes not support the assumption of selling the goods, the complete addition can be made over and above the cost of commission of obtaining the accommodation entry. c. There may be third or many other situations also as held by Hon Delhi high court in la Medica 250 ITR 575 , where also the complete addition can be made. 23. Naturally the revenue has not disputed that assessee has not sold goods so purchased from Mohit international. Therefore, it is apparent that the goods have not received from Mohit international physically but they have been obtained by the assessee outside books of account and sold to its vario…

DCIT, New Delhi vs. M/S Hind Industries Ltd., New Delhi

Appeal is dismissed

ITA 3535/DEL/2016[2011-12]Status: DisposedITAT Delhi18 Mar 2020AY 2011-12

Bench: Shri N. K. Billaiya & Ms Suchitra Kambledcit Vs Hind Industries Ltd. Circle 11(1) A-1, Phase-1, Okhla New Delhi Industrial Area New Delhi (Appellant) Aaach0870N (Respondent)

Section 133(6)Section 14ASection 40A(3)Section 69C

…C-IT) 3 " N. K. Proteins Ltd. Vs. CIT( 2016-TIOL-3166-H.C-AHM-IT) " CIT(A) Vs. Arun Malhotra 47 taxmann.com 385 (Delhi) 2014 363 ITR 195 " Vijay Proteins Ltd. Vs. ACIT [2015] 58 taxmann.com 44 (Gujrat) " CIT(A) Vs. Medica [2001] 117 Taxman 628 (Delhi)/[2001] 250 ITR 575 (Delhi)/[2001] 168 CTR 314 (Delhi) " Prem Castings (P) Ltd. Vs. CIT(A) [2017] 88 taxmann.com 189 (Allahabad) " Prem Castings (P) Ltd. Vs. CIT2018-TIOL-274-S.C-IT " Konark Structural Engineering (P) Ltd. Vs. DCIT [2018] 90 taxmann.com 56 (Bombay) " PCIT Vs.Birkam Singh [ ITA No. 55/2017] (Delhi) " Sanjay Olicake Industries Vs. CIT(A) [ 2009] 316 I…

Mohan Clothing Co. Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are dismissed

ITA 4304/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Mar 2020AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2002-03 & Ita No.4304/Del./2011 Assessment Year: 2003-04

Section 147Section 148Section 148(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2002-03 And ITA No.4304/Del./2011 Assessment Year: 2003-04 M/s. Mohan Clothing Co. Vs. ACIT, Pvt. Ltd, Circle-5(1), 2E/22, Jhandewalan Extn., New Delhi New Delhi PAN :AAACM1374L (Appellant) (Respondent) Appellant by Shri K. Sampath, Adv. Shri Raja Kumar, Adv. Respondent by Ms. Rakhi Vimal, Sr. DR Date of hearing 21.01.2020 Date of pronouncement 17.03.2020 ORDER PER O.P. KANT, AM: Out of the above two appeals, the appeal bearing ITA No. 6093/Del./2…

Siddhi Synthetics Pvt. Ltd., Mumbai vs. ITO 4(3)(4), Mumbai

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

ITA 7113/MUM/2018[2011-12]Status: DisposedITAT Mumbai13 Mar 2020AY 2011-12

Bench: Shri Vikas Awasthy & Shri G. Manjunathasiddhi Synthetics Pvt.Ltd. Vs. Ito-4(3)(4) Shop No.2, Gr.Floor Room No.637 36-A, Champa Gally X Lane Aaykar Bhawan, M.K.Road Badamwadi, Mumbai-400 020 Kalbadevi Road Mumbai-400 002 Pan/Gir No.Aaics7387R (Appellant) .. Respondent)

Section 143(1)Section 143(3)Section 147

…fore, no additions could be made on the basis of information received from third party. The Ld.CIT(A), after considering relevant submission of the assessee and also, by following the decision of Hon’ble Delhi High Court in the case of CIT vs La Medica (2001) 250 ITR 575, has upheld 100% addition made by the AO towards alleged bogus purchases. 5. We have heard both the parties, perused the material available on record and gone through orders of the authorities below along with case laws cited by both parties. We find that the Ld. AO has made 100% addition on alleged bogus purchases on the ground that the assesse…

Income-Tax Officer, Ward - 5(2), Pune vs. Pradeep Laxmanrao Dhumal, Pune

In the result, the appeal of Revenue is dismissed

ITA 2470/PUN/2017[2010-11]Status: DisposedITAT Pune21 Feb 2020AY 2010-11

Bench: Shri George Mathan, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Pramod ShingteFor Respondent: Shri S.P. Walimbe

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI GEORGE MATHAN, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA No.2470/PUN/2017 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer, Ward-5(2), Pune. ………. अपीलाथ" / Appellant बनाम v/s Shri Pradeep Laxmanrao Dhumai, ………. ""यथ" / C*303, Akshay Garden Sambaji Respondent Nagar, Dhankawadi, Pune – 411 043. PAN : AARPD7977N. Assessee by : Shri Pramod Shingte. Revenue by : Shri S.P. Walimbe. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 21.02.2020 Date of Pronouncement: 21.02.…

ITO-27(2)(1), Mumbai vs. Krupa Scientific &Aappl. Co., Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 7513/MUM/2018[2010-11]Status: DisposedITAT Mumbai31 Jan 2020AY 2010-11

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2010-11

For Appellant: R. Bhoopati, CIT-DRFor Respondent: None

Section 143(1)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 ITO-27(2)(1), Mumbai Krupa Scientific & AAPPL Co. 113/115, Shivam Vs. Industrial Estate, Govandi, Mumbai, Pin- 400088. PAN: AAAFK1899H (Appellant) (Respondent) Present for: Appellant by : R. Bhoopati, CIT-DR Respondent by : None Date of Hearing : 07.01.2020 Date of Pronouncement : 31.01.2020 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the Revenue against the order dated 17.10.2018 of the Comm…

CIT v. La Medica

What is CIT v. La Medica authority for?

Also referred to as

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Issues it is cited on

Judgments citing CIT v. La Medica

Chandrashekhar Nathalal Trivedi, Mira Road vs. ITO Ward 2 (5), Thane

DCIT 9(2)(1), Mumbai vs. M/S B. Chopda Construction P. Ltd., Mumbai

Raghav Softech Pvt Ltd, New Delhi vs. ITO Ward - 20(4), New Delhi

Shri. Dinesh B Shah, Mumbai vs. ITO 19 (1)(4), Mumbai

DCIT - 11(1)(2), Mumbai vs. M/S. Samanta Organics P. Ltd., Mumbai

ACIT, Central Circle- 19, New Delhi vs. Amq Agro India Pvt. Ltd., New Delhi

DCIT, Central Circle- 19, New Delhi vs. Amq Agro India Pvt. Ltd., New Delhi

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

DCIT, Central Circle- 19, New Delhi vs. Amq Agro India Pvt. Ltd., New Delhi

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

Surana Jewellers, Delhi vs. ITO, Ward-47(3), New Delhi

Surana Jewellers, Delhi vs. ITO, Ward-47(3), New Delhi

Surana Enterprises, Delhi vs. ITO, Ward-47(3), New Delhi

DCIT, New Delhi vs. M/S Hind Industries Ltd., New Delhi

Mohan Clothing Co. Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Siddhi Synthetics Pvt. Ltd., Mumbai vs. ITO 4(3)(4), Mumbai

Income-Tax Officer, Ward - 5(2), Pune vs. Pradeep Laxmanrao Dhumal, Pune

ITO-27(2)(1), Mumbai vs. Krupa Scientific &Aappl. Co., Mumbai