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.

62

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

Issues it is cited on

gaarsection 65(b)section 181section 194qsection 193section 65b(4)section 158bb(1)retraction of statementsection 158bbsection 65btrade creditorssection 65

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

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

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

ITA 60/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2017-18

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.…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…Vs Nikunj Exim P. Ltd. 372 ITR 619 (Bom) iv) Ramanand Sagar Vs DCIT 256 ITR 134 (Bom) v) Babulal C Borana V ITO 282 ITR 251 (Bom) vi) CIT Vs M.K.Brothers 163 ITR 249 (Guj) vii) CIT V Nangalia Fabrics (P) Ltd. 220 taxman 17 (Guj) viii) CIT V Famish Enterprises 276 CTR 89 (Cal) ix) CIT V Precious Jewels Corporation 205 taxman 22 (Raj( (MAG) x) E-land International P.Ltd. V DCIT 124 TTJ 554 (Del) 13.1 Particularly, in “Precious Jewels Corporation Ltd.” (supra) it was held that on the one hand, the assessee had furnished all the necessary information supported with documents to establish the genuineness of the clai…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…Vs Nikunj Exim P. Ltd. 372 ITR 619 (Bom) iv) Ramanand Sagar Vs DCIT 256 ITR 134 (Bom) v) Babulal C Borana V ITO 282 ITR 251 (Bom) vi) CIT Vs M.K.Brothers 163 ITR 249 (Guj) vii) CIT V Nangalia Fabrics (P) Ltd. 220 taxman 17 (Guj) viii) CIT V Famish Enterprises 276 CTR 89 (Cal) ix) CIT V Precious Jewels Corporation 205 taxman 22 (Raj( (MAG) x) E-land International P.Ltd. V DCIT 124 TTJ 554 (Del) 13.1 Particularly, in “Precious Jewels Corporation Ltd.” (supra) it was held that on the one hand, the assessee had furnished all the necessary information supported with documents to establish the genuineness of the clai…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…Vs Nikunj Exim P. Ltd. 372 ITR 619 (Bom) iv) Ramanand Sagar Vs DCIT 256 ITR 134 (Bom) v) Babulal C Borana V ITO 282 ITR 251 (Bom) vi) CIT Vs M.K.Brothers 163 ITR 249 (Guj) vii) CIT V Nangalia Fabrics (P) Ltd. 220 taxman 17 (Guj) viii) CIT V Famish Enterprises 276 CTR 89 (Cal) ix) CIT V Precious Jewels Corporation 205 taxman 22 (Raj( (MAG) x) E-land International P.Ltd. V DCIT 124 TTJ 554 (Del) 13.1 Particularly, in “Precious Jewels Corporation Ltd.” (supra) it was held that on the one hand, the assessee had furnished all the necessary information supported with documents to establish the genuineness of the clai…

DCIT, Vapi vs. Gujarart Polysol Chemical Ltd, Vapi

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

ITA 595/SRT/2023[2018-19]Status: DisposedITAT Surat28 Dec 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.513 & 595/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Gujarat Polysol Chemicals Ltd. Assistant Commissioner Of 1, Plot No.1734, 3Rd Phase. Income Tax, Central Circle-1, Vs Gidc, Vapi-396195 Vapi, 8Th Floor, Fortune Square- Pan No. Aaacg 8908 Q Ii, Above Tbz, Chala-396191 अपीलाथ"/Appellant ""थ" /Respondent /Ita No.595/Srt/2023 (Ay 2018-19) Deputy Commissioner Of Gujarat Polysol Chemicals Ltd., Income Tax, Central Circle, I, Plot No.1734, 3Rd Phase, Gidc, Vs Vapi, 9Th Floor, Fortune Vapi-396195 Pan No.Aaacg 8908 Q Square-Ii, Daman Road, Chala, Vapi-396191 अपीलाथ"/Appellant ""थ" /Respondent

Section 147Section 148Section 156Section 254(1)Section 270A

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.513 & 595/SRT/2023 (AY 2018-19) (Hearing in Physical Court) Gujarat Polysol Chemicals Ltd. Assistant Commissioner of 1, Plot No.1734, 3rd Phase. Income Tax, Central Circle-1, Vs GIDC, Vapi-396195 Vapi, 8th Floor, Fortune Square- PAN No. AAACG 8908 Q II, Above Tbz, Chala-396191 अपीलाथ"/Appellant ""थ" /Respondent /ITA No.595/SRT/2023 (AY 2018-19) Deputy Commissioner of Gujarat Polysol Chemicals Ltd., Income Tax, Central Circ…

Gujarat Polysol Chemicals Limited Limited, Vapi vs. The Asst. Commissioner of Income Tax, Central Circle-1, Vapi

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

ITA 513/SRT/2023[2018-19]Status: DisposedITAT Surat28 Dec 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.513 & 595/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Gujarat Polysol Chemicals Ltd. Assistant Commissioner Of 1, Plot No.1734, 3Rd Phase. Income Tax, Central Circle-1, Vs Gidc, Vapi-396195 Vapi, 8Th Floor, Fortune Square- Pan No. Aaacg 8908 Q Ii, Above Tbz, Chala-396191 अपीलाथ"/Appellant ""थ" /Respondent /Ita No.595/Srt/2023 (Ay 2018-19) Deputy Commissioner Of Gujarat Polysol Chemicals Ltd., Income Tax, Central Circle, I, Plot No.1734, 3Rd Phase, Gidc, Vs Vapi, 9Th Floor, Fortune Vapi-396195 Pan No.Aaacg 8908 Q Square-Ii, Daman Road, Chala, Vapi-396191 अपीलाथ"/Appellant ""थ" /Respondent

Section 147Section 148Section 156Section 254(1)Section 270A

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.513 & 595/SRT/2023 (AY 2018-19) (Hearing in Physical Court) Gujarat Polysol Chemicals Ltd. Assistant Commissioner of 1, Plot No.1734, 3rd Phase. Income Tax, Central Circle-1, Vs GIDC, Vapi-396195 Vapi, 8th Floor, Fortune Square- PAN No. AAACG 8908 Q II, Above Tbz, Chala-396191 अपीलाथ"/Appellant ""थ" /Respondent /ITA No.595/SRT/2023 (AY 2018-19) Deputy Commissioner of Gujarat Polysol Chemicals Ltd., Income Tax, Central Circ…

ACIT CC-18 vs. Neena Hardeep Singh

Accordingly, this ground is allowed for statistical purposes

ITA 1421/DEL/2008[2004-2005]Status: DisposedITAT Delhi14 Jun 2023AY 2004-2005

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaacit, Vs. Mrs. Neena Hardeep Singh Central Circle-18, L-5, Hauz Khas Enclave, Room No. 327, 3Rd Floor New Delhi Ara Centre, E-2, Pan : Aarps4684B Jhandewalan Extn., New Delhi

Section 143(2)Section 143(3)Section 250

…. 229/Del/2011 (Del.Trib.) 8. CIT v. Fancy International : [2008] 166 Taxman 183 (Del.) 9.CIT v. Nikunj Eximp Enterprises (P.) Ltd. : [2015] 372 ITR 619 (Bom) 10. Diagnostics v. CIT : [201] 334 ITR 111(Cal.) 11. CIT vs. Nangalia Fabrics Pvt. Ltd. : [2013] 40 Taxmann.com 206 (Guj.) 12. Geolife Organics v. ACIT : [2017] 58 ITR 297 (Mum Trib.) 8. Further, in regard to ground no. 2 raised in assessee’s cross objections, it was submitted that Ld. CIT(A) has failed to appreciate that the details of expenses were duly placed before Ld. AO by reply dated 17.03.2006 made available at page no. 31-33 of the paper book…

Dy. Commissioner of Income Tax, Central Circle-2, Surat vs. Siddhi Vinayak Knots & Printers Pvt. Ltd., Surat

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

ITA 122/SRT/2021[2014-15]Status: DisposedITAT Surat12 May 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

Section 132Section 143(2)Section 143(3)Section 145(3)Section 153ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 to 2014-15) (Physical hearing) Siddhi Vinayak Knots and Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, GIDC, Surat. Pandesara, Surat-394221. PAN No. AAMCS 4421 L Appellant/ assessee Respondent/ revenue IT(SS)A Nos. 44, 45, 50 & 122/Srt/2021 (Assessment Years 2011-12 to 2014-15) D.C.I.T., Siddhi Vinayak Knots and Prints Central Circle-2, Pvt. Ltd., Vs. Surat. A-26, Central Park, GID…

Siddhi Vinayak Knots & Printers Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Central Circle-2, Surat

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

ITA 115/SRT/2021[2014-15]Status: DisposedITAT Surat12 May 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

Section 132Section 143(2)Section 143(3)Section 145(3)Section 153ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 to 2014-15) (Physical hearing) Siddhi Vinayak Knots and Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, GIDC, Surat. Pandesara, Surat-394221. PAN No. AAMCS 4421 L Appellant/ assessee Respondent/ revenue IT(SS)A Nos. 44, 45, 50 & 122/Srt/2021 (Assessment Years 2011-12 to 2014-15) D.C.I.T., Siddhi Vinayak Knots and Prints Central Circle-2, Pvt. Ltd., Vs. Surat. A-26, Central Park, GID…

Bardhaman Dharmaraj Paper Mill Pvt. Ltd., Kolkata vs. PCIT- Central, Asansol

In the result, the appeal of the assessee stands allowed

ITA 160/KOL/2021[2014-15]Status: DisposedITAT Kolkata10 Oct 2022AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.160/Kol/2021 Assessment Year: 2014-15 Bardhaman Dharmaraj Paper Mill Pvt. Ltd.........................................……Appellant C/O Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata-700069. [Pan: Aaecb0141J] Vs. Pcit (Central), Asansol......….…..…...................……........……...…..…..Respondent Appearances By: Shri Subash Agarwal, Advocate & Siddharth Agarwal, Advocate, Appeared On Behalf Of The Appellant. Md. Ghayasuddin, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 06, 2022 Date Of Pronouncing The Order : October 10, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Revision Order Dated 31.03.2021 Of The Principal Commissioner Of Income Tax (Hereinafter Referred To As The ‘Pcit’) Passed U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Are That The Assessment In This Case Of The Assessee Was Reopened U/S 147 Of The Act To Verify The Transactions Of The Assessee With The Party M/S Siddhi Enterprises Due To Discrepancy Found In The Accounts. 3. The Assessing Officer Noted That The Assessee Had Failed To Prove The Genuineness Of The Purchases Made From M/S Siddhi Enterprises. However, He Further Noted That The Assessee Not Only Had Shown Such Purchases In The Books Of Account But Also Had Recorded Corresponding Sales Thereto. Therefore, The Assessing Officer Held That Since The

Section 147Section 263

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.160/Kol/2021 Assessment year: 2014-15 Bardhaman Dharmaraj Paper Mill Pvt. Ltd.........................................……Appellant C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069. [PAN: AAECB0141J] vs. PCIT (Central), Asansol......….…..…...................……........……...…..…..Respondent Appearances by: Sh…

The Income Tax Officer, Ward-2(3)(7), Surat vs. Shri Abhishek L. Jain, Surat

In the result, the grounds of appeal raised by the revenue is partly allowed

ITA 344/SRT/2019[2007-08]Status: DisposedITAT Surat26 Sept 2022AY 2007-08

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.344/Srt/2019 (Ay 2007-08) (Hearing In Virtual Court) Income Tax Officer, Ward- Shri Abhishek L.Jain 2(3)(7), Room No. 414, 4Th Prop Of Manglam Export, Vs Floor, Anavil Business Centre, 302, Pipla Sheri, Adajan-Hajira Road, Mahidharpura, Adajan, Surat-395003 Pan : Abxpj 0344 G Surat-395009 अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.344/SRT/2019 (AY 2007-08) (Hearing in Virtual Court) Income Tax Officer, Ward- Shri Abhishek L.Jain 2(3)(7), Room No. 414, 4th Prop of Manglam Export, Vs Floor, Anavil Business Centre, 302, Pipla Sheri, Adajan-Hajira Road, Mahidharpura, Adajan, Surat-395003 PAN : ABXPJ 0344 G Surat-395009 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Mehul Shah, C.A राज"व क" ओर से /Revenue by Shri H.P. Meena, CI…

The ACIT, Circle-2(1)(1), Ahmedabad vs. M/S. Gujarat Terce Laboratories Ltd., Ahmedabad

The appeal of the Revenue are allowed

ITA 1826/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2011-12
For Appellant: Shri G.C. Daxini, Sr. D.RFor Respondent: Shri A.C. Shah & Shri Bhadresh
Section 143(3)Section 147Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 1477/Ahd/2016 & 1826/Ahd/2017 for Assessment Year 2011-12 & ITA No. 1460/Ahd/2016 for A.Y. 2012-13 & ITA No. 2301/Ahd/2016 for A.Y. 2013-14 & ITA No. 1827/Ahd/2017 for A.Y. 2014-15 ITO, Ward-2(1)(1), & M/s. Gujarat Terce ACIT, Circle-2(1)(1), Laboratories Ltd., Ahmedabad & Vs 301, Aakashrath (Appellant) Complex, Nr. Law Garden, Navrangpura, Ahmedabad PAN: AAACG5528L (Respondent) Appellant by : Shri G.C. Daxini, Sr. D.R. Respondent by : Shri A.C.…

The ITO, Ward-2(1)(1), Ahmedabad vs. M/S. Gujarat Terce Laboratories Ltd., Ahmedabad

The appeal of the Revenue are allowed

ITA 2301/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2013-14
For Appellant: Shri G.C. Daxini, Sr. D.RFor Respondent: Shri A.C. Shah & Shri Bhadresh
Section 143(3)Section 147Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 1477/Ahd/2016 & 1826/Ahd/2017 for Assessment Year 2011-12 & ITA No. 1460/Ahd/2016 for A.Y. 2012-13 & ITA No. 2301/Ahd/2016 for A.Y. 2013-14 & ITA No. 1827/Ahd/2017 for A.Y. 2014-15 ITO, Ward-2(1)(1), & M/s. Gujarat Terce ACIT, Circle-2(1)(1), Laboratories Ltd., Ahmedabad & Vs 301, Aakashrath (Appellant) Complex, Nr. Law Garden, Navrangpura, Ahmedabad PAN: AAACG5528L (Respondent) Appellant by : Shri G.C. Daxini, Sr. D.R. Respondent by : Shri A.C.…

The ITO, Ward-2(1)(1), Ahmedabad vs. M/S. Gujarat Terce Laboratories Ltd., Ahmedabad

The appeal of the Revenue are allowed

ITA 1477/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2011-12
For Appellant: Shri G.C. Daxini, Sr. D.RFor Respondent: Shri A.C. Shah & Shri Bhadresh
Section 143(3)Section 147Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 1477/Ahd/2016 & 1826/Ahd/2017 for Assessment Year 2011-12 & ITA No. 1460/Ahd/2016 for A.Y. 2012-13 & ITA No. 2301/Ahd/2016 for A.Y. 2013-14 & ITA No. 1827/Ahd/2017 for A.Y. 2014-15 ITO, Ward-2(1)(1), & M/s. Gujarat Terce ACIT, Circle-2(1)(1), Laboratories Ltd., Ahmedabad & Vs 301, Aakashrath (Appellant) Complex, Nr. Law Garden, Navrangpura, Ahmedabad PAN: AAACG5528L (Respondent) Appellant by : Shri G.C. Daxini, Sr. D.R. Respondent by : Shri A.C.…

DCIT, Circle-2(1)(2), Surat vs. M/S. Shree Durga Syntex Pvt. Ltd, Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 57/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) D.C.I.T. M/s Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, PAN: AABCD 8894 P Surat. APPELLANT RESPONDEDNT M/s Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva RS No. 120 & 120/1, Surat. Surat-394305. PAN: AABCD 8894 P APPELLANT RESPONDEDNT Department by Shri H.P. Meena, CIT-DR…

Shree Durga Syntex Private Limited, Surat vs. ACIT, Circle-4, Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 29/SRT/2020[2011-12]Status: DisposedITAT Surat30 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt

Section 2(22)(e)Section 2(24)(x)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) D.C.I.T. M/s Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, PAN: AABCD 8894 P Surat. APPELLANT RESPONDEDNT M/s Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva RS No. 120 & 120/1, Surat. Surat-394305. PAN: AABCD 8894 P APPELLANT RESPONDEDNT Department by Shri H.P. Meena, CIT-DR…

Shri Bharat Kumar Agarwal, Jaipur vs. Income Tax Officer, Ward-4-4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1138/JPR/2019[2012-13]Status: DisposedITAT Jaipur13 Apr 2022AY 2012-13
For Appellant: Shri Sandeep Jhanwar, CAFor Respondent: Smt. Runi Pal, Addl. CIT
Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 1138/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Shri Bharat Kumar Agarwal cuke The ITO Vs. Prop: M/s. Bharat Exports Ward 4(4) C-33, Near TPS, Ambabari, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACOPA 5820 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sandeep Jhanwar, CA jktLo…

ACIT, Mumbai vs. Jasmino Polymertech Pvt. Ltd., Mumbai

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

ITA 5738/MUM/2019[2010-11]Status: DisposedITAT Mumbai08 Mar 2022AY 2010-11

Bench: Shri Amarjit Singh, Jm & Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 5738/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Acit बिधम/ Jasmino Polymertech Pvt. 5Th Floor, Room No.506, Ltd. Vs. Aayakar Bhavan, M. K. L-61, Midc Industrial Area, Taloja, Raigad, Maharashtra- Road, Mumbai-400020. 410208. & Cross Objection No.41/Mum/2021 आयकर अपील सं/ I.T.A. No. 5738/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Jasmino Polymertech Pvt. बिधम/ Acit-6(3)(1) 5Th Floor, Room No.506, Ltd. Vs. L-61, Midc Industrial Area, Aayakar Bhavan, M. K. Taloja, Raigad, Maharashtra- Road, Mumbai-400020. 410208. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacj5175G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Ujjawal Kumar Assessee By: Shri Devendra Jain सुनवाई की तारीख / Date Of Hearing: 19/01/2022 घोषणा की तारीख /Date Of Pronouncement: 08/03/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 21.05.2019 Passed By The Commissioner Of Income Tax (Appeals)-12, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010-11. C.O. No.41/Mum/2021 A.Y.2010-11 2. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Devendra JainFor Respondent: Shri Ujjawal Kumar
Section 133(6)Section 143(1)Section 143(2)Section 147Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 5738/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) ACIT बिधम/ Jasmino Polymertech Pvt. 5th Floor, Room No.506, Ltd. Vs. Aayakar Bhavan, M. K. L-61, MIDC Industrial Area, Taloja, Raigad, Maharashtra- Road, Mumbai-400020. 410208. & Cross Objection No.41/Mum/2021 आयकर अपील सं/ I.T.A. No. 5738/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) Jasmino Polymertech Pvt. बिधम/ ACIT-6(3)(1) 5th Floor, Room No.506, Ltd. Vs. L-61, MIDC Industrial Area, Aayakar Bhavan, M. K. Taloja, Raig…

Dy CIT Circle-33 (1), Mumbai vs. Shri. Vishal Praful Mehta, Mumbai

In the result, these appeals filed by the revenue are dismissed

ITA 6843/MUM/2019[2010-11]Status: DisposedITAT Mumbai12 Nov 2021AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Saktijit Dey (Jm) I.T.A. No.6843 & 6117/Mum/2019 (Assessment Years 2010-11 & 2011-12)

Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Saktijit Dey (JM) I.T.A. No.6843 & 6117/Mum/2019 (Assessment Years 2010-11 & 2011-12) DCIT,Circle-33(1) Vs. Viashal Praful Mehta Room No.849, 8th Floor A-305, Sairaj Garden CHS Kautilya Bhavan Ltd., Iraniwadi Road G Block, BKC, Bandra(E) Kandivali(W), Mumbai-400 051 Mumbai-400 067 PAN : AFGPM0875G (Appellant) (Respondent) Shri Akash Kumar Assessee by Department by Shri S.N.Kabra Date of Hearing 11.11.2021 Date of Pronouncement 12.11.2021 O R D E R Per Shamim Yahya (AM) :- These are appeals by the revenue, wherein the…

ITO 33 (1)(2), Mumbai vs. Amit Enterprises, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1402/MUM/2020[2010-11]Status: DisposedITAT Mumbai14 Sept 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Bleincome Tax Officer – 33(1)(2) V. M/S. Amit Enterprises Kautilya Bhavan, Room No. 945 A/6, Suman Apartment 9Th Floor, Bandra Kurla Complex Shankar Lane, Kandivali (W) Bandra(E), Mumbai - 400051 Mumbai -400067 Pan: Aagc0699Q (Appellant) (Respondent) Rajesh Kothari Assessee By : Department By Smita Verma

For Appellant: Department by Smita Verma
Section 133(6)Section 143(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Income Tax Officer – 33(1)(2) v. M/s. Amit Enterprises Kautilya Bhavan, Room No. 945 A/6, Suman Apartment 9th Floor, Bandra Kurla Complex Shankar Lane, Kandivali (W) Bandra(E), Mumbai - 400051 Mumbai -400067 PAN: AAGC0699Q (Appellant) (Respondent) Rajesh Kothari Assessee by : Department by Smita Verma Date of Hearing : 14.09.2021 Date of Pronouncement : 14.09.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the revenue against the order of the Learned Commissioner of Income Tax…