How many judgments cite CIT v. Nangalia Fabrics (P.) Ltd.?

62 judgments on BharatTax cite CIT v. Nangalia Fabrics (P.) Ltd. (40 Taxmann.com 206), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Nangalia Fabrics (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 133(6), Section 143(3), Section 132(4), Section 37(1), Section 69A.

CIT v. Nangalia Fabrics (P.) Ltd.

40 Taxmann.com 206High Court2013#1848 most cited

What is CIT v. Nangalia Fabrics (P.) Ltd. authority for?

Where purchases are supported by bills, reflected in books of account, and payments are made through account payee cheques, such purchases cannot be treated as bogus in the absence of specific contrary evidence from the Assessing Officer.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Nangalia Fabrics (P.) Ltd. · 40 Taxmann.com 206 · bogus purchases · genuineness of purchases · account payee cheque payments · purchases supported by bills · books of account · disallowance of expenditure · Section 37(1) · Section 69A · High Court

Also reported as

276 CTR 89

Sections most often in play

Section 147 Section 133(6)Section 143(3)Section 132(4)Section 37(1)Section 69A Section 1961 Section 153A

Issues it is cited on

gaar section 65(b)section 181 section 194q section 193 section 65b(4)section 158bb(1)retraction of statement section 158bb section 65b trade creditors section 65

Judgments citing CIT v. Nangalia Fabrics (P.) Ltd.

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of he…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. Date o…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT Central Circle -05, Delhi

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of he…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5518/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years : 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Central Circle-05, Okhla Phase-ll, Techkhand, Delhi. South East Delhi, Delhi - 110 020. PAN : AABCV8616R. (Appellant) (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. D…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F' : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN : AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of…

Vestige Marketing Pvt Ltd, New Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5516/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F' : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of h…

Vestige Marketing Pvt. Ltd., Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5515/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Central Circle-05, Okhla Phase-II, Techkhand, Delhi. South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. Date o…

Income Tax Officer, Civic Centre vs. Mahesh Kumar Aggarwal, Delhi

In the result the appeal of Revenue is dismissed

ITA 6242/DEL/2025[2021-22]Status: DisposedITAT Delhi06 Feb 2026AY 2021-22

Bench: Sh.Sudhir Kumar & Smt. Renu Jauhriassessment Year: 2021-22 Income Tax Officer Vs. Mahesh Kumar Aggarwal 19/176 Near Usha Mata Mandir Old Rohtak Road , North West Delhi 110035 Pan No. Adupa7276 K (Appellant) (Respondent)

Section 133(6)Section 145(3)

…a. CIT VIs Anju Jindal 387 ITR 418( Punjab and Haryana)- "where for all purchases orders to be disallowed by AO, payments have been made by assessee through accounts payee cheques, Tribunal rightly deleted addition made by AO." b. CIT V/s Manish Enterprises 276 CTR 89- " 6. Since the tribunal had found from the materials on record that payments were made by accounts payee cheques which were duly debited to the assesse' bank accounts and credited in the bank accounts of the suppliers and the A0 had presumed and made the addition by observing the assesse had purchased goods by making cash payments, in our view th…

M/S Jhs Svendgaard Laboratories Ltd., New Delhi vs. DCIT CC-31, New Delhi

In the result, Appeal of the Assessee is allowed

ITA 3454/DEL/2025[2018-19]Status: DisposedITAT Delhi07 Jan 2026AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.M/S Jhs Svendgaard Vs. Dcit Laboratories Ltd. B1/E-23, Central Circle-31, New Mohan Cooperative Delhi Tuhglakabad, Badarpur, New Delhi New Delhi Pan: Aabcj5766G Appellant Respondent Assessee By Sh. Gaurav Jain, Adv & Sh. Tarun Chanana, Adv Revenue By Ms.Amisha S. Gupt, Cit (Dr) Date Of Hearing 09/10/2025 Date Of Pronouncement 07/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-30, New Delhi [‘Ld. Cit(A)’

Section 147Section 148Section 151ASection 37

…1 M/S JHS Sevendgaard Laborotories Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s JHS Svendgaard Vs. DCIT Laboratories Ltd. B1/E-23, Central Circle-31, New Mohan Cooperative Delhi Tuhglakabad, Badarpur, New Delhi New Delhi PAN: AABCJ5766G Appellant Respondent Assessee by Sh. Gaurav Jain, Adv and Sh. Tarun Chanana, Adv Revenue by Ms.Amisha S. Gupt, CIT (DR) Date of Hearing 09/10/2025 Date of Pronouncement 07/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is file…

Assistant Commissioner of Income Tax, Central Circle, Vapi vs. Gujarat Polysol Chemicals Limited, Vapi

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

ITA 66/SRT/2025[2022-23]Status: DisposedITAT Surat26 Nov 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Om Prakash Kant & & Assistant Commissioner Of Vs. Gujarat Polysol Income Tax Chemicals Limited 9Th Floor, Fortune Square Ii, 1, Plot No. 1734, 3Rd Daman Road, Chala, Vapi Phase, Gidc, Vapi, 396191 Gujarat 396195 Pan/Gir No. Aaacg8908Q (Applicant) (Respondent)

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH SURAT BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & & Assistant Commissioner of Vs. Gujarat Polysol Income Tax Chemicals Limited 9th Floor, Fortune Square II, 1, Plot No. 1734, 3rd Daman Road, Chala, Vapi Phase, GIDC, Vapi, 396191 Gujarat 396195 PAN/GIR No. AAACG8908Q (Applicant) (Respondent) Assessee by Shri. P M Jagasheth, CA Revenue by Shri. Mukesh Jain, CIT-DR. Date of Hearing 08.10.2025 Date of Pronouncement 26.11.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: These present appeals have been filed by the…

Assistant Commissioner of Income Tax, Central Circle, Vapi vs. Gujarat Polysol Chemicals Limited, Vapi

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

ITA 65/SRT/2025[2021-22]Status: DisposedITAT Surat26 Nov 2025AY 2021-22

Section 250

Assistant Commissioner of Income Tax, Central Circle, Vapi vs. Gujarat Polysol Chemicals Limited, Vapi

In the result, the appeal of assessee is partly allowed

ITA 64/SRT/2025[2019-20]Status: DisposedITAT Surat26 Nov 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Om Prakash Kant

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "DB" BENCH SURAT BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER ITA No.64/Srt/2025 (Assessment Year: 2019-20) & ITA No.65/Srt/2025 (Assessment Year: 2021-22) & ITA No.66/Srt/2025 (Assessment Year: 2022-23) Assistant Commissioner of Vs. Gujarat Income Tax 9th Floor, Fortune Square II, Daman Road, Chala, Vapi 396191 Polysol Chemicals Limited 1, Plot No. 1734, 3rd Phase, GIDC, Vapi, Gujarat 396195 PAN/GIR No. AAACG8908Q (Applicant) (Respondent) Assessee by Shri. P M Jagasheth, CA Revenue by Shri. Mukesh Jain, CIT-DR. Date of…

Mangharam Moolchand Verma, Surat vs. ITO, Ward-1(3)(3), Surat

In the result, the appeal of the assessee is partly allowed

ITA 765/SRT/2024[2015-16]Status: DisposedITAT Surat11 Aug 2025AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकरअपीलसं./Ita No.765/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Mangharam Moolchand Verma Vs. Ito, 703, Smita Park, Sarela Wadi, Ward - 1(3)(3), Ghod Dod Road, Surat – 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abcpv1629D (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Ms. Jayashree Thakur, Sr. Dr Date Of Hearing 09/06/2025 Date Of Pronouncement 11/08/2025

Section 133(6)Section 143(2)Section 143(3)Section 250Section 253(3)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.765/SRT/2024 Assessment Year: (2015-16) (Hybrid hearing) Mangharam Moolchand Verma vs. ITO, 703, Smita Park, Sarela Wadi, Ward - 1(3)(3), Ghod Dod Road, Surat – 395007 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABCPV1629D (Appellant) (Respondent) Appellant by Shri Mehul Shah, CA Respondent by Ms. Jayashree Thakur, Sr. DR Date of Hearing 09/06/2025 Date of Pronouncement 11/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by…

Vinod Gupta, Jhunjhunu vs. Income Tax Officer, Jhunjhunu

Appeal is disposed of and the impugned addition is restricted to Rs

ITA 259/JPR/2025[2017-2018]Status: DisposedITAT Jaipur15 Jul 2025AY 2017-2018

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Siddharth Ranka, Adv. &For Respondent: Shri Rajesh Ojha, CIT-DR

Section 133ASection 143Section 143(2)Section 144Section 147Section 148Section 153(3)Section 2Section 250Section 251(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 259/JPR/2025 fu/kZkj.ko"kZ@Assessment Year : 2017-18 Shri Vinod Gupta cuke The ITO, Vs. Jhunjhunu. Uma Traders Jeevan Mandi, Surajgarh, Jhunjhunu. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABDPG1123E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Siddharth Ranka, Adv. & Shri Saurav Harsh, Adv. jktLo dh vksjls@Revenue by:…

ACIT, Central Circle-1, Lucknow vs. Bla Udyog Pvt. Ltd., Kolkata, West Bengal

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

ITA 523/LKW/2024[2011-12]Status: DisposedITAT Lucknow30 Jun 2025AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 139(1)Section 147Section 148

…I.T.A. No.523/Lkw/2024 Assessment Year:2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.523/Lkw/2024 Assessment Year:2011-12 A.C.I.T., Vs. BLA Udyog Pvt. Ltd., Room No. 17, 10th Floor, Central Circle-1, Lucknow. Fortune Tower, Kolkata West Bengal. PAN:AADCB9597R (Appellant) (Respondent) Appellant by Shri Suyash Agrawal, Advocate Respondent by Shri Amit Kumar, Addl. CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) This appeal vide I.T.A. No.523/Lkw/2024 has been filed…

Shah Brothers, Chaibasa vs. ACIT Central Circle-1, Ranchi

In the result, this appeal of the assessee is allowed

ITA 134/RAN/2023[2013-14]Status: DisposedITAT Ranchi10 Jun 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayshah Brothers, A.C.I.T., Thana Lane, Chaibasa-833201 Central Circle-1, Vs. (Jharkhand) Ranchi. Pan No. Aazfs 7498 F Appellant/ Assessee Respondent/ Revenue

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Shah Brothers, A.C.I.T., Thana Lane, Chaibasa-833201 Central Circle-1, Vs. (Jharkhand) Ranchi. PAN No. AAZFS 7498 F Appellant/ Assessee Respondent/ Revenue Assessee represented by Sri R.R. Mittal, A.R. Department represented by Shri Khub Chand Pandya, Sr. DR Date of hearing 10/06/2025 Date of pronouncement 10 /06/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the learned CIT(A),Patna-3, Patna in appeal No. CIT(A), Patna-3…

Patel Kenwood Private Limited, Ankleshwar vs. Income Tax Officer, Vadodara

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

ITA 61/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2018-19

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 131Section 133Section 133(6)Section 143(3)Section 40A(2)(b)

…iable to be deleted. Moreover, both the authorities below failed to make enquiries as were required in the matter. 10. Further reliance is placed by the assessee in the case of CIT -Vs.- M.K. Brothers 163 ITR 249 (Guj.) and CIT Vs. Nangalia Fabrics Pvt. Ltd. 40 Taxmann.com 206 (Guj.) and various other decisions. The Hon’ble jurisdictional High Court held that when purchases were supported by bills, entries made in books of I.T.A Nos. 60 & 61/Ahd/2024 A.Y. 2017-18 & 2018-19 Page No 10 Patel Kenwood Pvt. Ltd. vs. ITO account and payments made by cheque, said purchases could not be held as bogus purchases. 10.1.…