How many judgments cite CIT v. N.R. Portfolio (P.) Ltd.?

249 judgments on BharatTax cite CIT v. N.R. Portfolio (P.) Ltd. (42 Taxmann.com 339), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. N.R. Portfolio (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 133(6), Section 142(1), Section 131, Section 1961.

CIT v. N.R. Portfolio (P.) Ltd.

42 Taxmann.com 339High Court2014#344 most cited

What is CIT v. N.R. Portfolio (P.) Ltd. authority for?

For cash credit additions under Section 68, establishing the 'identity' of a creditor requires more than just producing PAN or assessment particulars; it necessitates demonstrating their actual business operations, place of work, staff, and public recognition. This rigorous standard ensures the assessee proves the identity, creditworthiness, and genuineness of the transaction.

249

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. N.R. Portfolio (P.) Ltd. · Section 68 identity of creditor · cash credits proof · onus of proof Section 68 · share application money genuineness · paper company identity · PAN particulars insufficient identity · creditworthiness of creditor · genuineness of transaction · business operations identity proof · Delhi High Court Section 68 · 42 Taxmann.com 339

Also reported as

222 Taxmann 1572 ITR-OL 68

Sections most often in play

Section 68 Section 143(3)Section 133(6)Section 142(1)Section 131 Section 1961 Section 143(2)Section 147

Issues it is cited on

paper company share capital and share premium source of source creditworthiness of the creditor section 31 onus of proof section 251(2)live link entry operator section 251(1)(a)share application money addition u/s 68

Judgments citing CIT v. N.R. Portfolio (P.) Ltd.

DEPUTY COMMISSIONER OF INCOME, CENTRAL CIRCLE, MEERUT, MEERUT vs. DR. JAGAT NARAIN SUBHARATI CHARITABLE TRUST, DEHRADUN

ITA 2553/DEL/2024[2013-14]Status: DisposedITAT Delhi30 Jan 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Sh. Kalrav Mehrotra, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 143(3)Section 148Section 68

…P a g e | 1 ITA Nos. 2552 & 2553/Del/2024 Dr. JagatNarainSubharti Charitable Trust (AYs: 2012-13 & 2013-14) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 2552 & 2553/Del/2024 (Assessment Years: 2012-13 & 2013-14) DCIT, Central Circle Vs. Dr. Jagat Narain Subharti Aaykar Bhawan, Near Charitable Trust Bhainsali Ground, Nand Ki Chowki, Meerut, UP – 250001 AamWala Road, Kotra Santaur, Prem Nagar, Dehradun, Uttarakhand – 248007 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAFTS4572G Appellant .. Respondent Appellant b…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MEERUT , INCOME TAX OFFICE, MEERUT vs. DR. JAGAR NARAIN SUBHARTI CHARITABLE TRUST, DEHRADUN

ITA 2552/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Jan 2026AY 2012-13

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Sh. Kalrav Mehrotra, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 143(3)Section 148Section 68

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. PHPL PROPERTIES PVT. LTD., KOLKATA

ITA 1714/KOL/2024[2013-14]Status: DisposedITAT Kolkata09 Dec 2025AY 2013-14

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 132(1)Section 133(6)Section 133ASection 139Section 143(2)Section 153ASection 250Section 3Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1714/KOL/2024 Assessment Year: 2013-14 Deputy Commissioner of Income PHPL Properties Pvt. Ltd. Tax, Kolkata Vs. (Appellant) (Respondent) PAN: AAGCP5155Q Appearances: Department represented by : P.N. Barnwal, CIT, DR. Assessee represented by : A.K. Tulsyan, FCA & Rabin Maheshwari, AR. Date of concluding the hearing : 09-October-2025 Date of pronouncing the order : 09-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Rev…

JSM OILFIELDS SERVICES PVT. LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX , NEW DELHI

In the result, appeal of the assessee is allowed

ITA 4093/DEL/2024[2013-14]Status: DisposedITAT Delhi21 Nov 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2013-14] Jsm Oilfields Services Pvt.Ltd., Vs Dcit, Farm No.14, 8Th Avenue, Radhey Circle-13(1), Mohan Drive, Gadaipur, New Delhi New Delhi-110017. Pan-Aabcj1500C Appellant Respondent Appellant By Shri Anil Jain, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 26.08.2025 Date Of Pronouncement 21.11.2025

Section 131Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 68

…ITA No.4093/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2013-14] JSM Oilfields Services Pvt.Ltd., vs DCIT, Farm No.14, 8th Avenue, Radhey Circle-13(1), Mohan Drive, Gadaipur, New Delhi New Delhi-110017. PAN-AABCJ1500C APPELLANT RESPONDENT Appellant by Shri Anil Jain, Adv. Respondent by Shri Om Parkash, Sr.DR Date of Hearing 26.08.2025 Date of Pronouncement 21.11.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 31.07.2024 of Ld. Co…

INCOME TAX OFFICER, MUMBAI vs. K K VENTURA, MUMBAI

In the result, the appeal of the Revenue stands\ndismissed

ITA 5331/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Sept 2025AY 2018-19

Section 133(6)Section 143(3)Section 144BSection 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH\nMUMBAI\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI ARUN KHODPIA, ACCOUNTANT MEMBER\nITA No.5331/Mum/2024\n(Assessment Year :2018-19)\nIncome Tax Officer, Vs. K K Ventura, Mumbai\nMumbai\n204, Platinum Mall\nJawahar Road\nGhatkopar East\nMumbai – 400 077\nPAN/GIR No.AAQFK4558H\n(Appellant)\n.. (Respondent)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nShri Vinod Kumar Bindal\n(Virtually)\nShri Hemanshu Joshi, SR\nDR\n20/08/2025\n25/09/2025\nPER AMIT SHUKLA (J.M):\nORDER\nThe present appeal by the Revenue is directed aga…

SUMAN FORWARDING AGENCY PRIVATE LTD.,,HOWRAH vs. DCIT, CIRCLE 13(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1432/KOL/2025[2017-2018]Status: DisposedITAT Kolkata15 Sept 2025AY 2017-2018

Bench: SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA No.1432/KOL/2025\n(Assessment Year:2017-18)\nSuman Forwarding Agency\nPrivate Ltd.\nC/o Subash Agarwal &\nAssociates, Advocates Sidha\nGibson, 1, Gibson Lane, Suite\n213, 2nd Floor, Kolkata-700069\nWest Bengal\n(Appellant)\nVs.\nDCIT, Circle 13(1),\nP-7, Chowringhee Square,\nEsplanade, Chowringhee North,\nBow Barracks, Kolkata-700069\nWest Bengal\n(Respondent)\nPAN No. AAICS7247Q\nAssessee by\nRevenue by\nShri Siddarth Agarwal, A

Section 133(6)Section 142(1)Section 143(1)Section 143(3)Section 68Section 69C

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA No.1432/KOL/2025\n(Assessment Year:2017-18)\nSuman Forwarding Agency\nPrivate Ltd.\nC/o Subash Agarwal &\nAssociates, Advocates Sidha\nGibson, 1, Gibson Lane, Suite\n213, 2nd Floor, Kolkata-700069\nWest Bengal\n(Appellant)\nVs.\nDCIT, Circle 13(1),\nP-7, Chowringhee Square,\nEsplanade, Chowringhee North,\nBow Barracks, Kolkata-700069\nWest Bengal\n(Respondent)\nPAN No. AAICS7247Q\nAssessee by\nRevenue by\nShri Siddarth Agarwal, AR\nShri S.B. Chakraborthy, DR\nDate of hea…

ASSISTANTCOMMISSIONEROF INCOMETAX,CENTRAL CIRCLE-3(2),KOLKATA, AAYAKAR BHAWAN POORVA vs. M/S. ANUBANDH FINANCIAL SERVICES PRIVATE LIMITED, KOLKATA

In the result, both the appeal filed by the Revenue as well as the Cross Objections filed by the assessee are partly allowed for statistical purposes

ITA 2390/KOL/2024[2009-10]Status: DisposedITAT Kolkata11 Aug 2025AY 2009-10

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 131Section 143(3)Section 148Section 250Section 253Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2390/KOL/2024 Assessment Year: 2009-10 ACIT, Central Circle-3(2), M/s. Anubandh Financial Kolkata Vs. Services Private Limited (Appellant) (Respondent) PAN: AACCA2417N C.O. No.: 5/KOL/2025 Assessment Year: 2009-10 M/s. Anubandh Financial ACIT, Central Circle-3(2), Services Private Limited Vs. Kolkata (Appellant) (Respondent) PAN: AACCA2…

BEEKAY STEEL INDUSTRIES LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 2(3), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 346/KOL/2025[2012-2013]Status: DisposedITAT Kolkata30 Jul 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Beekay Steel Industries Ltd. Dcit, Central Circle-2(3), C/O Subash Agarwal & Aaykar Bhavan Poorva, Associates, Advocates, Siddha 110, Shantipally, Vs. Gibson, 1, Gibson Lane, Suite Kolkata-700107, West Bengal 213, 2Nd Floor, Kolkata-700069 (Appellant) (Respondent) Pan No. Aabcb3205A Assessee By : Shri Siddarth Agarwal, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 30.07.2025

For Appellant: Shri Siddarth Agarwal, ARFor Respondent: Shri Raja Sengupta, DR

Section 131Section 143(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Beekay Steel Industries Ltd. DCIT, Central Circle-2(3), C/o Subash Agarwal & Aaykar Bhavan Poorva, Associates, Advocates, Siddha 110, Shantipally, Vs. Gibson, 1, Gibson Lane, Suite Kolkata-700107, West Bengal 213, 2nd Floor, Kolkata-700069 (Appellant) (Respondent) PAN No. AABCB3205A Assessee by : Shri Siddarth Agarwal, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 21.05.2025 Date of pronouncement: 30.07.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee…

ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 358/GTY/2018 Assessment Year: 2010-11 Accrecent Way Marketing Deputy Commissioner of Private Limited Income Tax, Circle-3, Vs. Guwahati (Appellant) (Respondent) PAN: AAFCA8279H Appearances: Assessee represented by : Anil Kumar Agarwala, FCA. Department represented by : Kausik Ray, JCIT. Date of concluding the he…

PRINCIPAL COMMIDDIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. WISE INVESTMENT PRIVATE LIMNITED

Accordingly, the appeal fails and is dismissed

ITAT/238/2024HC Calcutta06 May 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 142(1)Section 143(2)Section 260ASection 68

…ITAT NO. 238 OF 2024 REPORTABLE Page 1 of 11 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RESERVED ON: 25.04.2025 DELIVERED ON:06.05.2025 CORAM: THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/238/2024 (IA NO: GA/2/2024) THE PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1, KOLKATA VERSUS WISE INVESTMENT PRIVATE LIMITED Appearance:- Mr. Soumen Bhattacharjee, Adv. Mr. Ankan Das, Adv. Ms. Shradhya Ghosh, Adv. …..For the Appellant. Mr. Abhratosh Majumdar, Sr. Adv.…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. JAGUAR BUILDCON PVT. LTD.

ITA/530/2023HC Delhi03 Mar 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

Section 133(1)(d)Section 133(6)Section 68

…ITA 530/2023 & ITA 531/2023 Page 1 of 15 $~13 & 14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 530/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 1 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus JAGUAR BUILDCON PVT. LTD. .....Respondent Through: Mr. Shubham Gupta and Ms. Shalini Upadhyay, Advs. 14 + ITA 531/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 1 .....Appellant Through: Mr. Ruchir Bhatia, SSC…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. JAGUAR BUILDCON PVT. LTD.

ITA/531/2023HC Delhi03 Mar 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 133(1)(d)Section 133(6)Section 68

ITO., WARD-16(1), HYDERABAD vs. PHOENIX INFRAVENTURES AND PROJECTS PRIVATE LIMITED, HYDERABAD

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

ITA 867/HYD/2024[2022-23]Status: DisposedITAT Hyderabad24 Feb 2025AY 2022-23

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2022-23 The Income Tax Officer, Vs. Phoenix Infraventures & Projects Private Limited, Ward – 16(1), Hyderabad. Hyderabad. Pan No.Aafcp5499L. (Assessee) (Respondent) Assessee By: Shri R. Mohan Kumar, Advocate Revenue By: Shri B. Bala Krishna, Cit-Dr Date Of Hearing: 24.12.2024 Date Of Pronouncement: 24.02.2025

For Appellant: Shri R. Mohan Kumar, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 139(1)Section 68

…fact that it was actually carrying out the business and the recognition the said company in the eye of the public. This is the position of law laid down by jurisdictional High Court in the case of Commissioner of Income Tax Vs. N.R. Portfolio Pvt. Ltd. [2014] 42 Taxmann.com 339(Delhi). It has been held that, "The identification of the person would include the place of work, the staff, the fact that it was actually carrying on business and the recognition the said company in the eye of the public. Merely producing PAN number or assessment particulars did not establish the identity of the person. The actual and tru…

HILTON COMMODITIES PVT. LTD.,KOLKATA vs. ITO, WARD-5(3), KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 676/KOL/2024[2009-10]Status: DisposedITAT Kolkata24 Feb 2025AY 2009-10

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Hilton Commodities Pvt. Ltd. Ito, Ward 5(3) 9/12, Lal Bazar Street, Aaykar Bhavan, P-7, Mercantile Building, Block-B, Chowringhee Square, Vs. 3Rd Floor, No.10, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aacch1011P Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri S Datta, Cit Dr Date Of Hearing: 08.01.2025 Date Of Pronouncement : 24.02.2025

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri S Datta, CIT DR

Section 131Section 143(1)Section 143(2)Section 144Section 147Section 148Section 14ASection 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Hilton Commodities Pvt. Ltd. ITO, Ward 5(3) 9/12, Lal Bazar Street, Aaykar Bhavan, P-7, Mercantile Building, Block-B, Chowringhee Square, Vs. 3rd Floor, No.10, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AACCH1011P Assessee by : Shri Soumitra Choudhury, AR Revenue by : Shri S Datta, CIT DR Date of hearing: 08.01.2025 Date of pronouncement : 24.02.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of th…

PR. COMMISSIONER OFLNCOME TAX DELHI - 5 vs. MRS. ROWENA SHARMA

ITA/1220/2018HC Delhi11 Feb 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 68Section 69Section 69ASection 80

…ITA 1220/2018 & ITA 1222/2018 Page 1 of 10 $~12 & 13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1220/2018 PR. COMMISSIONER OF INCOME TAX DELHI – 5 .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anu Priya Nisha Minz, Adv. versus MRS. ROWENA SHARMA .....Respondent Through: None 13 + ITA 1222/2018 PR. COMMISSIONER OF INCOME TAX DELHI -5 .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anu Priya Nisha Minz, Adv. versus SHRI P K SHARMA .....Respondent…

HERITAGE HOSPITALS LTD,NEW DELHI vs. DCIT, CIRCLE-11(1), NEW DELHI

ITA 4090/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Oct 2024AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Anand Kumar Pandey, AdvFor Respondent: Shri Sandeep Kumar Mishra, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4090/DEL/2018 [A.Y. 2014-15] Heritage Hospitals Ltd Vs. The Dy CIT B-27/5, Raja Garden Circle - 11( 1) Ramesh Nagar, New Delhi New Delhi PAN – AAACH 8678 L (Applicant) (Respondent) Assessee By : Shri Anand Kumar Pandey, Adv Department By : Shri Sandeep Kumar Mishra, Sr. DR Date of Hearing : 02.08.2024 Date of Pronouncement : .10.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the CIT(…

RUBBERWALA HOUSING AND INFRASTRUCTURE LIMITED,MUMBAI vs. ACIT CIRCLE 5(3)(2), MUMBAI

ITA 4132/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 Oct 2024AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Prateek JainFor Respondent: Mr. R.R. Makwana, Sr. DR

Section 143(3)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 4129 & 4132/MUM/2023 Assessment Years: 2014-15 & 2011-12 Rubberwala Housing and Infrastructure Ltd., Rubberwala House, Ground floor, Dr. A. Nair Road, Agripada, Mumbai-400011. Vs. ACIT Cirecle-5(3)(2), 5th floor, Aayakar Bhavan, Mumbai. PAN NO. AACCR 7449 В Appellant Respondent ITA No. 4128 & 4131, 4130/MUM/2023 Assessment Year: 2017-18 & 2011-12, 2012-13 Rubberwala Housing and Infrastructure Ltd., Rubberwala House, Ground floor, Dr. A. Nair Road, Agri…

RUBBERWALA HOUSING AND INFRASTRUCTURE LIMITED,MUMBAI vs. ACIT CIRCLE-5(3)(2), MUMBAI

ITA 4129/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Oct 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Prateek JainFor Respondent: Mr. R.R. Makwana, Sr. DR

Section 143(3)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 4129 & 4132/MUM/2023 Assessment Years: 2014-15 & 2011-12 Rubberwala Housing and Infrastructure Ltd., Vs. ACIT Cirecle-5(3)(2), Rubberwala House, Ground floor, 5th floor, Aayakar Bhavan, Dr. A. Nair Road, Agripada, Mumbai. Mumbai-400011. PAN NO. AACCR 7449 В Appellant Respondent ITA No. 4128 & 4131, 4130/MUM/2023 Assessment Year: 2017-18 & 2011-12, 2012-13 Rubberwala Housing and Vs. ACIT Cirecle-5(3)(1), Infrastructure Ltd., Mumbai. Rubberwala House, Grou…

HILTON INFRASTRUCTURE,MUMBAI vs. ITO-21(1)(4), MUMBAI

ITA 3696/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 Oct 2024AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Section 143(3)Section 43C

SAMARTH LIFESTYLE RETAILING PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 621/JPR/2024[2011-12]Status: DisposedITAT Jaipur17 Oct 2024AY 2011-12

For Appellant: Shri P. C. Parwal, CAFor Respondent: Shri Sanjay Nargas, Addl. CIT

Section 143(1)Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,'A' JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 621/JP/2024 निर्धारण वर्ष / Assessment Year : 2011-12 Samarth Lifestyle Retailing Private Limited, 601, 6th Floor, Ganga Heights SB-154, Lal Kothi Tonk Road, Jaipur बनाम Vs. DCIT, Circle-06, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAACV 7598 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri P.…

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