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.

ITO 6(3)(1), Mumbai vs. Falcon Architectural Systems P Ltd., Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 4265/MUM/2019[2010-11]Status: DisposedITAT Mumbai27 Jul 2021AY 2010-11

For Appellant: NoneFor Respondent: Ms. Usha Gaikwad (DR)

Section 133(6)Section 143(1)Section 143(2)Section 147Section 148Section 40(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4265/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2010-11) ITO 6(3)(1) बिधम/ Falcon Architectural Systems 5th Floor, Room No.510, Pvt. Ltd. Vs. Aayakar Bhavan, M. K. Flat No.14-C, Old Anjir Road, Mumbai-400020. Wadi, Mazgaon, Mumbai- 400010. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCF0727H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Ms. Usha Gaikwad (DR) Assessee by: None सुनवाई की तारीख / Date of Hearing: 01/06/2021 घोषणा की तारीख /Date of Pronouncement: 27/07…

Asst CIT 6 (3)(1), Mumbai vs. India Steel Works Ltd., Mumbai

Accordingly. Appellant gets part relief. This ground is partly allowed

ITA 6995/MUM/2019[2011-12]Status: DisposedITAT Mumbai12 Jul 2021AY 2011-12

Bench: Shri Mahavir Singh, Vp & Shri S. Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 6995/Mum/2019 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ Ita No. 7057/Mum/2019 (ननधाायण वर्ा / Assessment Year 2009-10) The Asst. Commissioner Of India Steel Works Ltd. 1101, 11 Th Floor, India Bull Income Tax 5Th Floor, Room No. 506, Aayakar फनाभ/ Finance Centre, S.B. Marg, Bhavan, M.K. Road, Elphistone (W), Vs. Mumbai-400 020 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aaaci1362A अऩीराथी की ओय े/ Appellant By : Ms. Shreekala Pardeshi, Cit Dr प्रत्मथी की ओय े/ Respondent By : None ुनवाई की तायीख / Date Of Hearing: 12.07.2021 घोर्णा की तायीख / Date Of Pronouncement: 12.07.2021 आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / Per Mahavir Singh, Vp: These Appeals Of The Revenue Are Arising Out Of Orders Of The Commissioner Of Income Tax (Appeals)]-12, Mumbai [In Short Cit(A)], In Appeal Nos. Cit(A)-12/Dcit-6(3)(1)/367/16-17 & Cit(A)- 12/Dcit-6(3)(1)/B2-393/16-17 Vide Dated 17.07.2019 & 27.08.2019. The Assessments Were Framed By The Dy. Commissioner Of Income

For Appellant: Ms. Shreekala Pardeshi, CIT DRFor Respondent: None

Section 143(3)

…आयकर अपीऱीय अधिकरण “C” न्यायपीठ म ुंबई में IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री ए रयपऔय यहभान, रेखा दस्म के भक्ष BEFORE SHRI MAHAVIR SINGH, VP AND SHRI S. RIFAUR RAHMAN, AM आमकय अऩीर िं./ ITA No. 6995/Mum/2019 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ ITA No. 7057/Mum/2019 (ननधाायण वर्ा / Assessment Year 2009-10) The Asst. Commissioner of India Steel Works Ltd. 1101, 11 th Floor, India Bull Income Tax 5th Floor, Room No. 506, Aayakar फनाभ/ Finance Centre, S.B. Marg, Bhavan, M.K. Road, Elphistone (W), Vs. Mumbai-400 020 (अऩीराथी / Appellant) (प…

ITO 33(2)(1), Mumbai vs. Shri. Juglesh Suresh Gupta, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6561/MUM/2019[2010-11]Status: DisposedITAT Mumbai12 Jul 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Bleincome Tax Officer – 33(2)(1) V. Shri Juglesh Suresh Gupta Room No. 845, 8Th Floor 131, Jetwa Niwas Kautilya Bhavan, Bkc Gautam Chs Ld., Parle (W) Bandra(W), Mumbai - 400051 Mumbai -400057 Pan: Aripg0154A (Appellant) (Respondent) None Assessee By : Department By Shri Smita Verma

For Appellant: Department by Shri Smita Verma

Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Income Tax Officer – 33(2)(1) v. Shri Juglesh Suresh Gupta Room No. 845, 8th Floor 131, Jetwa Niwas Kautilya Bhavan, BKC Gautam CHS Ld., Parle (W) Bandra(W), Mumbai - 400051 Mumbai -400057 PAN: ARIPG0154A (Appellant) (Respondent) None Assessee by : Department by Shri Smita Verma Date of Hearing : 12.07.2021 Date of Pronouncement : 12.07.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the revenue against order of the Learned Commissioner of Income Tax (Appeals)–45, Mumbai [here…

The ACIT, Vapi Circle, Vapi vs. M/S. N.R. Agarwal Industries Ltd., Vapi

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

…आयकरअपीलीयअिधकरण, सुरत"ायपीठ, सुरत INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Hearing) I.T.(SS)A’s No.14,15,16/AHD/2016, ITA’s No.1302,1303& 3032/AHD/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The ACIT/DCIT, Circle-3, Plot No.169 to 169, Phase No.1, Surat. GIDC, Vapi. [PAN: AAACN 7721 N] अपीलाथ" / Appellant ""थ"/Respondent आ.अ.सं./I.T.(SS).A’s No. 46,47,48,49,1526 & 1527/Ahd/2016 िनधा"रणवष"/Assessment Years: 2007-08 to 2012-13 The ACIT/DCIT, Circle-3, Surat…

N.R. Agarwal Industries Ltd., Vapi vs. The Asstt. Commissioner of Income Tax, Circle-3, Surat

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Section 132Section 143(3)Section 153ASection 40Section 80I

ITO 6 (2)(1), Mumbai vs. M/S Choudhary Dredging Construction & Engineering Pvt., Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1399/MUM/2019[2010-11]Status: DisposedITAT Mumbai11 Jan 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Bleincome Tax Officer – 6(2)(1) V. M/S. Choudhary Dredging Construction & Engineering Pvt. Ltd., Room No. 510, 5Th Floor 124, A1 Building Aayakar Bhavan Wadala Truck Terminal M.K. Road, Mumbai-400020 Wadala (W), Mumbai - 400031 Pan: Aaccc5352L (Appellant) (Respondent) Assessee By : None Department By : Ms. Smita Verma

For Appellant: NoneFor Respondent: Ms. Smita Verma

Section 133(6)Section 143(1)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “SMC” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER Income Tax Officer – 6(2)(1) v. M/s. Choudhary Dredging Construction & Engineering Pvt. Ltd., Room No. 510, 5th Floor 124, A1 Building Aayakar Bhavan Wadala Truck Terminal M.K. Road, Mumbai-400020 Wadala (W), Mumbai - 400031 PAN: AACCC5352L (Appellant) (Respondent) Assessee by : None Department by : Ms. Smita Verma Date of Hearing : 11.01.2021 Date of Pronouncement : 11.01.2021 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the Rev…

ITO - 33(3)(5), Mumbai vs. Vipul K Sheth, Mumbai

In the result, appeal filed by the revenue for assessment year 2010-

ITA 3513/MUM/2019[2010-11]Status: DisposedITAT Mumbai29 Oct 2020AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 The Ito – 33(3)(5), Vipul K Sheth, R. No. 727, 7Th Floor, 4/C/74, Rustomjee Regency Kautilya Bhawan, Bkc, J.S. Road, Dahisar (W), Mumbai - 400051 Vs. Mumbai - 400068 Pan: Aagps6278L (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Jeetendra Kumar (DR)

Section 143Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2010-11 The ITO – 33(3)(5), Vipul K Sheth, R. No. 727, 7th Floor, 4/C/74, Rustomjee Regency Kautilya Bhawan, BKC, J.S. Road, Dahisar (W), Mumbai - 400051 Vs. Mumbai - 400068 PAN: AAGPS6278L (Appellant) (Respondent) Revenue by : Shri Jeetendra Kumar (DR) Assessee by : None Date of Hearing: 20/10/2020 Date of Pronouncement: 29/10/2020 O R D E R PER RAM LAL NEGI, JM This appeal has been filed by the revenue against the order dated 20.02.2019 passed by the Commissioner of In…

ITO, 33(1)(1), Mumbai vs. Shri Akshay Pramodrai Ghandhi, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3401/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Sept 2020AY 2009-10

Bench: Shri C.N. Prasad, Hon'Bleincome Tax Officer – 33(1)(1) V. Shri Akshay Pramodrai Ghandhi Room No. 945, 9Th Floor 73-B Wing, 7Th Floor Kautilya Bhuvan Krishna, Behind Bhatia Sch. C-41 To C-43, G-Block S.V. Road, Kandivli (W) Bandra (E), Mumbai – 400 051 Mumbai – 400 067 Pan: Admpg6689G (Appellant) (Respondent) Assessee By : None Department By : Ms. Arju Garodia

For Appellant: NoneFor Respondent: Ms. Arju Garodia

Section 144Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER Income Tax Officer – 33(1)(1) v. Shri Akshay Pramodrai Ghandhi Room No. 945, 9th Floor 73-B Wing, 7th Floor Kautilya Bhuvan Krishna, Behind Bhatia Sch. C-41 to C-43, G-Block S.V. Road, Kandivli (W) Bandra (E), Mumbai – 400 051 Mumbai – 400 067 PAN: ADMPG6689G (Appellant) (Respondent) Assessee by : None Department by : Ms. Arju Garodia Date of Hearing : 21.09.2020 Date of Pronouncement : 29.09.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the revenue against the order of the Learned C…

ACIT-4(2)(1), Mumbai vs. M/S.Vgc Diamond Private Limited, Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 7004/MUM/2017[2014-15]Status: DisposedITAT Mumbai08 Jul 2020AY 2014-15

Bench: Shri Pawan Singh, Jm& Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 7004/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Appellant: Mrs. SamathaFor Respondent: Shri Vimal Punamiya, AR

Section 133(6)Section 143(2)Section 143(3)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM& SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 7004/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2014-15) M/s VGC Diamond Pvt. ACIT 4(2)(1) Ltd. 6th floor, Room no. 642, बिधम/ 308/382, 1st floor, NNS Aayakar Bhavan, M. K. Building, Chira Bazar, Vs. Road, Mumbai-400 020 Kalabadevi, Mumbai-400 002 स्थायीलेखासं./जीआइआरसं./PAN No. AACCV5319C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Mrs. Samatha Mullamudi,DR by प्रत्यथीकीओरसे/Respondentby : Shri Vimal Punamiya, AR सुनवाईकीतारीख/ : 20.02.2020 Date of Hea…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Paharpur Cooling Towers Ltd., Kolkata

ITA 219/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 Feb 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L.Saini, Accountant Member ITA No.217 to 219/Kol/2018 & C.O No.94-96/Kol/2018 (a/o ITA No.217-219/Kol/2018) Assessment Years :2011-12 to 2013-14 DCIT, Central Cricle-2(1), M/s Paharpur Cooling 3rd Floor, Aayakar Towers Ltd., 81N. Bhawan, Poorva E.M. Bye Diamaond Harbour Pass, 110, Shanti Pally, Road, Kolkata-700 027 Kolkata-107 बनाम V/s. M/s Paharpur Cooling DCIT, Central Circle- 2(1), 3rd Floor, Aayakar Towers Ltd., 8/1/B, Diamond Harbour Road, Bhawan, Poor…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Paharpur Cooling Towers Ltd., Kolkata

ITA 218/KOL/2018[2012-13]Status: DisposedITAT Kolkata28 Feb 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Paharpur Cooling Towers Ltd., Kolkata

ITA 217/KOL/2018[2011-12]Status: DisposedITAT Kolkata28 Feb 2020AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

Tirumala Seven Hills Pvt. Ltd., Kolkata vs. JCIT, R-4, Kolkata

ITA 782/KOL/2016[2011-2012]Status: DisposedITAT Kolkata22 Nov 2018AY 2011-2012

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 133(6)Section 250

…1 Tirumala Seven Hills Pvt. Ltd., AY 2011-12 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 782/Kol/2016 Assessment Year: 2011-12 Tirumala Seven Hills Pvt. Ltd. Vs. Joint Commissioner of Income-tax, (PAN: AAACT9861F) Range-4, Kolkata. Appellant Respondent Date of Hearing 05.09.2018 Date of Pronouncement 22.11.2018 For the Appellant Shri Miraj D. Shah, FCA For the Respondent Md. Usman, CIT, DR ORDER Per Shri A.T.Varkey, JM T…

Mohd Rizwan Mohd Kallan Khan, Mumbai vs. Income Tax Officer 26(3)(4), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 1141/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 May 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singhmd. Rizwan Mohd Kallan Ito 26(3)(4) Room No. 711, 7Th Floor, Khan, Plot No. 603, Flat No.13, Bldg No. 7 D, Bombay Taxi C-11, Pratyakshakar Bhavan, Men’S Co-Operative Society, Vs. Bandra (East), Mumbai-51. Lbs Marg, Kurla (West), Mumbai-400070 Pan: Agjpk2270K Appellant Respondent Appellant By : Shri Vimal Punmiya (Ar) Respondent By : Shri Rajesh Kumar Yadav (Ar) Date Of Hearing :25.04.2018 Date Of Pronouncement : 31.05.2018 Order Per Pawan Singh; 1. The Instant Appeal By Assessee Under Section 253 Of The Income-Tax Act (The Act) Is Directed Against The Order Of Ld. Commissioner Of Income-Tax

For Appellant: Shri Vimal Punmiya (AR)For Respondent: Shri Rajesh Kumar Yadav (AR)

Section 143Section 143(1)Section 143(3)Section 145(3)Section 147Section 148Section 234ASection 253Section 274Section 3

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Md. Rizwan Mohd Kallan ITO 26(3)(4) Room No. 711, 7th Floor, Khan, Plot No. 603, Flat No.13, Bldg No. 7 D, Bombay Taxi C-11, Pratyakshakar Bhavan, Men’s Co-operative Society, Vs. Bandra (East), Mumbai-51. LBS Marg, Kurla (West), Mumbai-400070 PAN: AGJPK2270K Appellant Respondent Appellant by : Shri Vimal Punmiya (AR) Respondent by : Shri Rajesh Kumar Yadav (AR) Date of Hearing :25.04.2018 Date of Pronouncement : 31.05.2018 ORDER PER PAWAN SINGH, JUDICIAL MEMBER; 1. The insta…

Shri Sudeep Mahendrabhai Shah, Surat vs. The Income Tax Officer, Ward1(3)(5), Surat

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

ITA 2423/AHD/2016[2008-09]Status: DisposedITAT Surat28 May 2018AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meena

Section 132(4)Section 143Section 147Section 148

…Sudeep Mahendrabhai Shah vs. ITO-1(3) (5) Surat/I.T.A. No.2423/Ahd/2016/A.Y.08-09 Page 1 of 38 +आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "ाियक सद" तथा "ी ओ.पी.मीना, लेखा सद" के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER I.T.A. No.2423/Ahd/2016/SRT: Assessment Year: 2008-09 Shri Sudeep Mahendrabhai Shah, Vs. Income Tax Officer, 807, Sterling Apartment, Ward-1(3) (5), Surat. Nr. Priya Hotel, Athwalines, Surat – 395 0041. PAN: AHHPS 2944M अपीलाथ" Appellant ""थ"/Respondent Shri Rasesh Shah, CA िनधा"रती की ओर से…

DCIT, Circle-1(1), Kolkata vs. M/S Kamarhatty Company Ltd., Kolkata

In the result, appeal of Revenue (in Ground No

ITA 2080/KOL/2016[2011-12]Status: DisposedITAT Kolkata28 Mar 2018AY 2011-12

Bench: Shri Aby T. Varkey & Dr.A.L. Sainiassessment Year :2011-12

Section 139(1)Section 143(3)Section 14ASection 36(1)(va)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Aby T. Varkey, Judicial Member and Dr.A.L. Saini, Accountant Member Assessment Year :2011-12 DCIT, Circle-1(1), V/s. M/s Kamarhatty Co. Ltd. 16A, Brabourne Road, 8th P-7, Chowringhee Square, R.No.20, 7th Floor, Kolkata-700 001 Floor, Kolkata-69 [PAN No.AABCK 2916 K] अपीलाथ" /Appellant ""यथ"/Respondent .. अपीलाथ" क" ओर से/By Appellant Arindam Bhattacherjee, Addl. CIT-DR ""यथ" क" ओर से/By Respondent Shri Manish Tiwari, FCA सुनवाई क" तार"ख/Date of Hearing 06-03-2018 घोषणा क" तार"ख/Date of Pronounc…

Hemant R. Sanghavi, Mumbai vs. Asst CIT 16(2), Mumbai

In the result the assessee appeal is dismissed

ITA 178/MUM/2016[2009-10]Status: DisposedITAT Mumbai20 Nov 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Hemant R. Sanghavi Vs. Asst. Cit 16(2) R.No.210, 2Nd Floor D-502, Kukreja Palace Vallabh Baug Lane Matru Mandir, Extension-Ghatkopar (E) Tardeo Road Mumbai – 400 075 Mumbai – 400 007 Pan/Gir No.Aagps4816C Appellant) .. Respondent) Asst. Cit 19(1) Vs. Shri Hemant R. Sanghavi 2Nd Floor, Matru Mandir 411, Arihant Building, 4Th Floor, Ahmedabad Street Tardeo Road, Mumbai – 400 007 Carnac Bunder, Mumbai – 400 009 Pan/Gir No. Aagps4816C Appellant) .. Respondent)

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM Shri Hemant R. Sanghavi Vs. Asst. CIT 16(2) R.No.210, 2nd Floor D-502, Kukreja Palace Vallabh Baug Lane Matru Mandir, Extension-Ghatkopar (E) Tardeo Road Mumbai – 400 075 Mumbai – 400 007 PAN/GIR No.AAGPS4816C Appellant) .. Respondent) Asst. CIT 19(1) Vs. Shri Hemant R. Sanghavi 2nd Floor, Matru Mandir 411, Arihant Building, 4th Floor, Ahmedabad Street Tardeo Road, Mumbai – 400 007 Carnac Bunder, Mumbai – 400 009 PAN/GIR No. AAGPS4816C Appellant) .. Respondent) Assessee by Shri Yogesh A Thar Revenue by Ms.…

Mody Interiors P.Ltd, Mumbai vs. Asst CIT 16(3), Mumbai

ITA 3355/MUM/2017[2010-11]Status: DisposedITAT Mumbai19 Sept 2017AY 2010-11

Bench: Shri R C Sharma, Am & Shri Sandeep Gosain, Jm

For Appellant: Shri V. JustinFor Respondent: Shri Prakash Jhunjhunwala

Section 145(3)Section 147Section 148

…traj A. Sanghvi vs. ACIT (ITA No.2826/Mum/2013) (f) ACIT vs. Ramila Pravin Shah (ITA No.5246/Mum/2016) (g) CIT vs. Simit P. Sheth [38 Taxmann.com 385 (Guj.)] (h) CIT vs, Bholanath Poly Fab Pvt. Ltd. [355 ITR 290 (Guj.)] (i) CIT vs. Nangalia Fabrics Pvt. Ltd. [40 Taxmann.com 206 (Guj.)] (j) DCII vs. Rajeev C. Kalathi (ITA No.6727/Mum/2012) (k) ACIT vs. C. V. Sons (ITA No.2239/Mum/2012 & 2240/Mum/2012) (I) ITO vs. Eagle Impex (ITA No.5697/Mum/2010) (m) Madhukant B. Gandhi vs. ITO (ITA No. 1 950/Mum/2009) (n) CIT vs. President Industries [258 ITR 654 (Guj.)] (o) CIT vs. Baichand Ajit Kumar [263 ITR 610 (MP)] (p) CIT…

Harvinder Singh D Lamba, Mumbai vs. ITO 23(1)(5) Old WD 19(3)(2), Mumbai

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

ITA 845/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 Jan 2017AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Ravish Sood (Jm)

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri B.R. Baskaran (AM) & Shri Ravish Sood (JM) I.T.A. No. 845/Mum/2015 (Assessment Year 2010-11) Harvinder Singh Lamba Vs. ITO Ward 23(1)(5) Seagul 501-B Wing Old Ward 19(3)(2) 5th Floor, Rizvi Complex Mataru Mandir Bandra West Grant Road Mumbai-400 050. Mumbai-400 007. (Appellant) (Respondent) PAN No. AAVOK9674N Assessee by Shri Naresh Jain Department by Shri M.C. Omi Ningsen Date of Hearing 29.11.2016 Date of Pronouncement 4.1.2017 O R D E R Per B.R. Baskaran (AM) :- The appeal has been filed by the assessee challenging the order dated 14.11.…

DCIT, Circle - 10, Kolkata vs. M/S. Veda Commercial Pvt. Ltd., Kolkata

Appeal is partly allowed for statistical purposes

ITA 1527/KOL/2010[2007-08]Status: DisposedITAT Kolkata16 Nov 2016AY 2007-08

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Rabin Chaudhury, JCIT

Section 143(3)Section 14A

…& CO Nos. 153 & 154/Kol/2010 Veda Commercial Pvt. Ltd., AY 2006-07 & 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A No. 1064/Kol/2010 Assessment Year: 2006-07 Deputy Commissioner of Income-tax, Vs. Veda Commercial Pvt. Ltd. Circle-10, Kolkata. (PAN: AAACV8506H) (Appellant) (Respondent) & C.O. No. 153/Kol/2010 In I.T.A No. 1064/Kol/2010 Assessment Year: 2006-07 Veda Commercial Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, Circle-10, Kolkata. (Cross Objector) (Respondent) & I.T.A No. 1527/Kol/2010 Assessment Year: 2007…