CIT v. Nikunj Eximp

216 Taxmann.com 171High Court2013#1054 most cited

What is CIT v. Nikunj Eximp authority for?

The Assessing Officer must consider additional evidence produced before the CIT(A) under Rule 46A and cannot reject it without proper appreciation of the facts, especially when the assessee was prevented by sufficient cause from producing it earlier.

103

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Nikunj Eximp · Rule 46A · additional evidence · CIT(A) · Assessing Officer · sufficient cause · remand report · natural justice

Sections most often in play

Section 132Section 132(4)Section 133(6)Section 133ASection 143(1)Section 143(3)Section 147Section 148

Issues it is cited on

section 133(6)section 143(1)section 69cgenuineness of the transactionreassessment proceedingssection 148section 147section 143(2)section 68businesstotal incomeperson

Judgments citing CIT v. Nikunj Eximp

Smrat Infocom, Mumbai vs. ITO 33(3)(4), Mumbai

In the result, appeal of the assessee partly allowed

ITA 2836/MUM/2015[2010-11]Status: DisposedITAT Mumbai18 Jan 2017AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Amarjit Singhm/S. Smart Infocom, फनाभ/ Ito, Erstwhile Wd 15(3)(3), Now Ito-33(3)(4), 1St Floor, 306/307, Plot No.9, Vs. 338, Sterling Industrial Premises C-12, Pratyakshakar Bhavan, Ltd., Ramachandras Lane Extn., Bkc, Bandra (E), Mumbai. Malad (W), Mumbai – 400 064. स्थामी रेखा सं./ Pan : Abefs1558C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

For Appellant: Shri Rashmikant C Modi & MsFor Respondent: Shri M.C. Omi Ningshen, DR
Section 251(2)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER M/s. Smart Infocom, फनाभ/ ITO, Erstwhile Wd 15(3)(3), Now ITO-33(3)(4), 1st Floor, 306/307, Plot No.9, Vs. 338, Sterling Industrial Premises C-12, Pratyakshakar Bhavan, Ltd., Ramachandras Lane Extn., BKC, Bandra (E), Mumbai. Malad (W), Mumbai – 400 064. स्थामी रेखा सं./ PAN : ABEFS1558C (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से / Appellant by : Shri Rashmikant C Modi & Ms. Ketki Rajeshirke प्रत्मथी की ओय से/ Respondent by : Shri M.C. Omi Ningshen,…

Asst CIT 26(3), Mumbai vs. Saini Electronic Security System, Mumbai

In the result, appeal of the Revenue and the Cross Objection raised by the assessee are dismissed

ITA 2225/MUM/2015[2010-11]Status: DisposedITAT Mumbai09 Dec 2016AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Pawan Singhi.T.A. No.2225/M/2015 (Assessment Year: 2010-2011) फनाभ/ Acit, Circle-26(3), M/S. Saini Electronic Mumbai. Security System, Vs. 26-A, Narayan Plaza, Unit No.6, 1St Floor, Chandivali, Opp. Saki Vihar Road, Saki Naka, Mumbai-72. स्थामी रेखा सं./ Pan : Abafs0771M (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) C.O.No.192/M/2016 (Arising Out Of I.T.A. No.2225/M/2015) (Assessment Year: 2010-2011) फनाभ/ M/S. Saini Electronic Security Acit, Circle-26(3), System, Mumbai. Vs. 26-A, Narayan Plaza, Unit No.6, 1St Floor, Chandivali, Opp. Saki Vihar Road, Saki Naka, Mumbai-72. स्थामी रेखा सं./ Pan : Abafs0771M (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant By : Shri Sanjeev Lalan प्रत्मथी की ओय से/ Respondent By : Shri Saurabh Kumar Rai, Dr

For Appellant: Shri Sanjeev LalanFor Respondent: Shri Saurabh Kumar Rai, DR
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER I.T.A. No.2225/M/2015 (Assessment Year: 2010-2011) फनाभ/ ACIT, Circle-26(3), M/s. Saini Electronic Mumbai. Security System, Vs. 26-A, Narayan Plaza, Unit No.6, 1st Floor, Chandivali, Opp. Saki Vihar Road, Saki Naka, Mumbai-72. स्थामी रेखा सं./ PAN : ABAFS0771M (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) C.O.No.192/M/2016 (Arising out of I.T.A. No.2225/M/2015) (Assessment Year: 2010-2011) फनाभ/ M/s. Saini Electronic Security ACIT, Circle-26(3), System, Mumbai. Vs. 26-A…

Mahavir Construction Co., Mumbai vs. DCIT 24(3), Mumbai

In the result, the appeal of the assessee and the Revenue are partly allowed for statistical purposes

ITA 4254/MUM/2015[2008-09]Status: DisposedITAT Mumbai07 Oct 2016AY 2008-09

Bench: Shri D. Karunakara Rao & Shri Amarjit Singh

For Appellant: Shri Hitesh ShahFor Respondent: Shri Naveen Gupta, DR
Section 133ASection 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER I.T.A. No.4254/M/2015 (Assessment Year: 2008-2009) I.T.A. No.4255/M/2015 (Assessment Year: 2009-2010) Mahavir Construction Co, फनाभ/ DCIT-24(3), 29/B, 1st Floor, Panchratna C-11, Pratyakshakar Bhavan, Vs. Building, S.V. Road, Goregaon BKC, Bandra (E), (W), Mumbai – 400 090. Mumbai – 400 051. स्थामी रेखा सं./ PAN : AAGRM3933Q (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) I.T.A. No.4630/M/2015 (Assessment Year: 2008-2009) I.T.A. No.4631/M/2015 (Assessment Year: 2009-2010…