CIT V. Nav Bharat Duplex Ltd (2013) 35 Taxmann.com 289/217 (ix) Taxman 17 (All) CIT v. Bhaval Synthetics

35 Taxmann.com 83High Court2013#8606 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Issues it is cited on

section 5(2)(b)section 5(2)share capital and share premiumsource of sourcecreditworthiness of the creditorsection 250(4)borrowed satisfactionadmission of additional evidenceshare application moneytangible materialrule 46anon-resident

Judgments citing CIT V. Nav Bharat Duplex Ltd (2013) 35 Taxmann.com 289/217 (ix) Taxman 17 (All) CIT v. Bhaval Synthetics

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), BENGALURU vs. M/S SNOWSHINE REALTORS PVT.LTD. , BENGALURU

In the result, the revenue appeals in ITA Nos

ITA 1443/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Oct 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…T V. Gangeshwari Metal (P) Ltd (2013) 30 Taxmann.com 328 (Delhi) CIT V. Jaydee Securities & Finance Ltd (2013) 32 Taxmann.com (viii) 91 (Allahabad) CIT V. Nav Bharat Duplex Ltd (2013) 35 Taxmann.com 289/217 (ix) Taxman 17 (All) CIT V. Bhaval Synthetics (2013) 35 Taxmann.com 83 (Raj) (x) CIT V. Miq Steels (P) Ltd (2013) 36 Taxmann.com 422/217 (xi) Taxman 209 (AII)/CIT V. Kamna Medical Centre (P) Ltd (2013) 35 Taxmann.com 470/217 Taxman 16 (All) CIT V. Peoples General Hospital Ltd (2013) 35 Taxmann.com 444 (xii) (MP) ITA Nos.1441 & 1442/Bang/2018 & CO 103 & 104/Bang/2018 ITA No.1443/Bang/2018 & CO No.105/Bang/2018…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), BENGALURU vs. M/S KANSUR DEVELOPERS INDIA PVT. LTD. , BENGALURU

In the result, the revenue appeals in ITA Nos

ITA 1442/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Oct 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…T V. Gangeshwari Metal (P) Ltd (2013) 30 Taxmann.com 328 (Delhi) CIT V. Jaydee Securities & Finance Ltd (2013) 32 Taxmann.com (viii) 91 (Allahabad) CIT V. Nav Bharat Duplex Ltd (2013) 35 Taxmann.com 289/217 (ix) Taxman 17 (All) CIT V. Bhaval Synthetics (2013) 35 Taxmann.com 83 (Raj) (x) CIT V. Miq Steels (P) Ltd (2013) 36 Taxmann.com 422/217 (xi) Taxman 209 (AII)/CIT V. Kamna Medical Centre (P) Ltd (2013) 35 Taxmann.com 470/217 Taxman 16 (All) CIT V. Peoples General Hospital Ltd (2013) 35 Taxmann.com 444 (xii) (MP) ITA Nos.1441 & 1442/Bang/2018 & CO 103 & 104/Bang/2018 ITA No.1443/Bang/2018 & CO No.105/Bang/2018…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1-(4), BENGALURU vs. M/S KANSUR DEVELOPERS INDIA PVT. LTD., BENGALURU

In the result, the revenue appeals in ITA Nos

ITA 1441/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Oct 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…T V. Gangeshwari Metal (P) Ltd (2013) 30 Taxmann.com 328 (Delhi) CIT V. Jaydee Securities & Finance Ltd (2013) 32 Taxmann.com (viii) 91 (Allahabad) CIT V. Nav Bharat Duplex Ltd (2013) 35 Taxmann.com 289/217 (ix) Taxman 17 (All) CIT V. Bhaval Synthetics (2013) 35 Taxmann.com 83 (Raj) (x) CIT V. Miq Steels (P) Ltd (2013) 36 Taxmann.com 422/217 (xi) Taxman 209 (AII)/CIT V. Kamna Medical Centre (P) Ltd (2013) 35 Taxmann.com 470/217 Taxman 16 (All) CIT V. Peoples General Hospital Ltd (2013) 35 Taxmann.com 444 (xii) (MP) ITA Nos.1441 & 1442/Bang/2018 & CO 103 & 104/Bang/2018 ITA No.1443/Bang/2018 & CO No.105/Bang/2018…

THE ITO, WARD-1(1)(2), VADODARA vs. M/S. DUKRAFT PAPER DISTRIBUTOR PVT. LTD., MUMBAI

ITA 452/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2012-13

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Roy

For Appellant: Shri S. S. Shukla, Sr. DRFor Respondent: Shri M. K. Patel, A.R
Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRAMOD M. JAGTAP, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 452/Ahd/2016 (Assessment Year: 2012-13) ITO Vs. M/s. Dukraft Paper Ward-1(1)(2), Distributor Pvt. Ltd. 107, 1st Floor, City Mall, Vadodara-390007 New Link Road, Andheri West Mumbai-400053 [PAN No.AADCD0768Q] (Appellant) .. (Respondent) Appellant by : Shri S. S. Shukla, Sr. DR Respondent by : Shri M. K. Patel, A.R. Date of Hearing 31.03.2022 Date of Pronouncement 27.04.2022 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the Revenue is directed agai…

DCIT, NEW DELHI vs. M/S. MAHESH WOOD PRODUCTS (P) LTD., NEW DELHI

In the result, the ITA No

ITA 4875/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2019AY 2010-11

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…30 ITR 298) (Del). (13) CIT v. Winstral Petrochemicals Pvt Ltd [(2011) 330 ITR 603 (Del) (PB 123-125); (14) CITv. Value Capital Services (P) Ltd [(2008) 307 ITR 334 (Del.). (15) Uttam chand P. Jain 320 ITR 554 (Bom). (16) CIT v. Bhaval Synthetics [(2013) 35 Taxmann.com 83 (Raj)]; (17) CIT v. Peoples General Hospital Ltd [(2013) 35 taxmann.com 444(MP); (18) CIT v. Kamna Medical Centre (P) Ltd [(2013) 35 toxmonn.com 470 (All); (19) CIT v. GP International Ltd [(2010) 186 Toxmon 229 (Pun &Hor); (20) CIT vs Arunananda Textiles Pvt Ltd [(2011) 15 Toxmonn.com 226 (Kor); (21) CIT vs Jai Kumar Bakliwal [(201…

DCIT, NEW DELHI vs. M/S. MAHESH WOOD PRODUCTS (P) LTD., NEW DELHI

In the result, the ITA No

ITA 4874/DEL/2014[2009-10]Status: DisposedITAT Delhi21 Feb 2019AY 2009-10

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…30 ITR 298) (Del). (13) CIT v. Winstral Petrochemicals Pvt Ltd [(2011) 330 ITR 603 (Del) (PB 123-125); (14) CITv. Value Capital Services (P) Ltd [(2008) 307 ITR 334 (Del.). (15) Uttam chand P. Jain 320 ITR 554 (Bom). (16) CIT v. Bhaval Synthetics [(2013) 35 Taxmann.com 83 (Raj)]; (17) CIT v. Peoples General Hospital Ltd [(2013) 35 taxmann.com 444(MP); (18) CIT v. Kamna Medical Centre (P) Ltd [(2013) 35 toxmonn.com 470 (All); (19) CIT v. GP International Ltd [(2010) 186 Toxmon 229 (Pun &Hor); (20) CIT vs Arunananda Textiles Pvt Ltd [(2011) 15 Toxmonn.com 226 (Kor); (21) CIT vs Jai Kumar Bakliwal [(201…

DCIT, NEW DELHI vs. M/S. MAHESH WOOD PRODUCTS (P) LTD., NEW DELHI

In the result, the ITA No

ITA 4873/DEL/2014[2008-09]Status: DisposedITAT Delhi21 Feb 2019AY 2008-09

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…30 ITR 298) (Del). (13) CIT v. Winstral Petrochemicals Pvt Ltd [(2011) 330 ITR 603 (Del) (PB 123-125); (14) CITv. Value Capital Services (P) Ltd [(2008) 307 ITR 334 (Del.). (15) Uttam chand P. Jain 320 ITR 554 (Bom). (16) CIT v. Bhaval Synthetics [(2013) 35 Taxmann.com 83 (Raj)]; (17) CIT v. Peoples General Hospital Ltd [(2013) 35 taxmann.com 444(MP); (18) CIT v. Kamna Medical Centre (P) Ltd [(2013) 35 toxmonn.com 470 (All); (19) CIT v. GP International Ltd [(2010) 186 Toxmon 229 (Pun &Hor); (20) CIT vs Arunananda Textiles Pvt Ltd [(2011) 15 Toxmonn.com 226 (Kor); (21) CIT vs Jai Kumar Bakliwal [(201…

ITO, WD-10(4), KOLKATA, KOLKATA vs. M/S BSNI COMMERCIAL PVT. LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 686/KOL/2017[2012-13]Status: DisposedITAT Kolkata22 Nov 2018AY 2012-13

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri Satbeer Singh Godara

Section 131Section 143(3)Section 147

…A.Y. 2012-2013 M/s. BSNL Commercial Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri Satbeer Singh Godara, Judicial Member I.T.A. No. 686/KOL/2017 Assessment Year: 2012-2013 Income Tax Officer,.........................................................................Appellant Ward-10(4), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, 3 rd Floor, Kolkata-700 069 -Vs.- M/s. BSNI Commercial Pvt. Limited,...........................................Respondent Behind Jhawtalla Kali Temple, Teghoria, Kolkata-700 059 [PAN:AAECB 6746…

ACIT, NEW DELHI vs. M/S. ELEGANT SECURITY SERVICES PVT. LTD., NEW DELHI

ITA 6173/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Nov 2017AY 2008-09

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Shri Anil Kumar Sharma, Sr. D.R
Section 131Section 133ASection 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.6173/Del./2013 Assessment Year 2008-2009 M/s. Elegant Security Services The ACIT, Central Circle-13, vs. Pvt. Ltd., 315, 3rd Floor, E- Room No.332, ARA Centre, Block, International Trade Jhandewalan Extn., New Delhi. Tower, Nehru Place, New Delhi. PAN AABCE3756D (Appellant) (Respondent) For Revenue : Shri Anil Kumar Sharma, Sr. D.R. For Assessee : Shri Ashwani Kumar, C.A. Date of Hearing : 16.11.2017 Date of Pronouncement : 30.11.2017 ORDER PER BHAVNESH SAIN…

ACIT, NEW DELHI vs. SMT. NIRMAL GUPTA, GHAZIABAD

In the result, all the appeals are allowed for statistical purposes

ITA 4816/DEL/2014[2008-09]Status: DisposedITAT Delhi25 Oct 2017AY 2008-09

Bench: Shri R.S. Syal & Shri Kuldip Singh

For Appellant: Shri Shashwant Bajpai, Advocate &For Respondent: Shri Arun Kumar Yadav, Sr. DR
Section 132Section 139Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.4814 to 4816/Del/2014 Assessment Years : 2006-07 to 2008-09 ACIT, Vs. Nirmal Gupta, Central Circle-25, A-13, Lajpat Nagar, New Delhi. Sector-4, Sahibabad, Ghaziabad. PAN: ACRPG3766G (Appellant) (Respondent) Assessee By : Shri Shashwant Bajpai, Advocate & Shri Shard Aggarwal, Advocate Department By : Shri Arun Kumar Yadav, Sr. DR Date of Hearing : 24.10.2017 Date of Pronouncement : 25.10.2017 ORDER PER R.S. SYAL, VP: These three appeals by the Revenue relat…

ACIT, NEW DELHI vs. SMT. NIRMAL GUPTA, GHAZIABAD

In the result, all the appeals are allowed for statistical purposes

ITA 4815/DEL/2014[2007-08]Status: DisposedITAT Delhi25 Oct 2017AY 2007-08

Bench: Shri R.S. Syal & Shri Kuldip Singh

For Appellant: Shri Shashwant Bajpai, Advocate &For Respondent: Shri Arun Kumar Yadav, Sr. DR
Section 132Section 139Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.4814 to 4816/Del/2014 Assessment Years : 2006-07 to 2008-09 ACIT, Vs. Nirmal Gupta, Central Circle-25, A-13, Lajpat Nagar, New Delhi. Sector-4, Sahibabad, Ghaziabad. PAN: ACRPG3766G (Appellant) (Respondent) Assessee By : Shri Shashwant Bajpai, Advocate & Shri Shard Aggarwal, Advocate Department By : Shri Arun Kumar Yadav, Sr. DR Date of Hearing : 24.10.2017 Date of Pronouncement : 25.10.2017 ORDER PER R.S. SYAL, VP: These three appeals by the Revenue relat…

ACIT, NEW DELHI vs. SMT. NIRMAL GUPTA, GHAZIABAD

In the result, all the appeals are allowed for statistical purposes

ITA 4814/DEL/2014[2006-07]Status: DisposedITAT Delhi25 Oct 2017AY 2006-07

Bench: Shri R.S. Syal & Shri Kuldip Singh

For Appellant: Shri Shashwant Bajpai, Advocate &For Respondent: Shri Arun Kumar Yadav, Sr. DR
Section 132Section 139Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.4814 to 4816/Del/2014 Assessment Years : 2006-07 to 2008-09 ACIT, Vs. Nirmal Gupta, Central Circle-25, A-13, Lajpat Nagar, New Delhi. Sector-4, Sahibabad, Ghaziabad. PAN: ACRPG3766G (Appellant) (Respondent) Assessee By : Shri Shashwant Bajpai, Advocate & Shri Shard Aggarwal, Advocate Department By : Shri Arun Kumar Yadav, Sr. DR Date of Hearing : 24.10.2017 Date of Pronouncement : 25.10.2017 ORDER PER R.S. SYAL, VP: These three appeals by the Revenue relat…

M/S VAM-HI-FASHION GARMENTS PVT. LTD,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal filed by the Assessee is allowed

ITA 494/DEL/2016[2010-11]Status: DisposedITAT Delhi21 Mar 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. R.S. Singhvi, CAFor Respondent: Sh. T. Vasanthan, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)

…ITA NO.494/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 494/DEL/2016 A.Y. : 2010-11 M/S VAM-HI-FASHION GARMENTS ACIT, RANGE-17, NEW DELHI PVT. LTD., VS. E-45/14, OKHLA INDL. AREA, NEW DELHI – 20 (PAN: AACCV0852G) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) Assessee by : Sh. R.S. Singhvi, CA Department by : Sh. T. Vasanthan, Sr. DR Date of Hearing : Date of Hearing : 09 Date of Hearing : Date of Hearing : 09 09-03-201 09 201 2016 20…