How many judgments cite CIT v. Nipun Builders & Developers (P.) Ltd.?

98 judgments on BharatTax cite CIT v. Nipun Builders & Developers (P.) Ltd. (30 Taxmann.com 292), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. Nipun Builders & Developers (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 133(6), Section 131, Section 147, Section 250.

CIT v. Nipun Builders & Developers (P.) Ltd.

30 Taxmann.com 292High Court2013#1165 most cited

What is CIT v. Nipun Builders & Developers (P.) Ltd. authority for?

Where an assessee company fails to prove the identity, creditworthiness (capacity to pay), and genuineness of the transaction for subscribers contributing share application money, the amount received is liable to be taxed as a cash credit under Section 68 of the Income-tax Act. The onus on the assessee includes demonstrating the source of the subscribers' funds.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Nipun Builders & Developers (P.) Ltd. · Section 68 Income Tax Act · cash credit addition · share application money · identity creditworthiness genuineness · source of source · onus of proof assessee · unexplained cash credit · private limited company shares · Delhi High Court 2013

Also reported as

214 Taxmann 429256 CTR 34

Sections most often in play

Section 68 Section 143(3)Section 133(6)Section 131 Section 147 Section 250 Section 132(4)Section 142(1)

Issues it is cited on

section 131(1)share capital and share premium creditworthiness of the creditor principal officer section 144a source of source share application money addition under section 68 addition u/s 68 beneficial owner borrowed satisfaction genuineness of the transaction

Judgments citing CIT v. Nipun Builders & Developers (P.) Ltd.

RAMESHWAR FINVEST PRIVATE LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2107/KOL/2025[2008-2009]Status: DisposedITAT Kolkata23 Dec 2025AY 2008-2009

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Central Circle 3(3) Rameshwar Finvest Private Aaykar Bhawan Poorva, Limited Santil Palli, 110, Eastern 111, Park Street, Kolkata- Metropolitan Bypass, Opposite Vs. 700016, West Bengal Ruby, Kasba, Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Aabcr1053N Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 23.12.2025

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Sanat Kumar Raha, DR

Section 131Section 131(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM DCIT, Central Circle 3(3) Rameshwar Finvest Private Aaykar Bhawan Poorva, Limited Santil Palli, 110, Eastern 111, Park Street, Kolkata- Metropolitan Bypass, Opposite Vs. 700016, West Bengal Ruby, kasba, Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AABCR1053N Assessee by : Shri S.K. Tulsiyan & Ms. Puja Somani, ARs Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 17.11.2025 Date of pronouncement: 23.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the…

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. PHPL PROPERTIES PVT. LTD., KOLKATA

ITA 1714/KOL/2024[2013-14]Status: DisposedITAT Kolkata09 Dec 2025AY 2013-14

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 132(1)Section 133(6)Section 133ASection 139Section 143(2)Section 153ASection 250Section 3Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1714/KOL/2024 Assessment Year: 2013-14 Deputy Commissioner of Income PHPL Properties Pvt. Ltd. Tax, Kolkata Vs. (Appellant) (Respondent) PAN: AAGCP5155Q Appearances: Department represented by : P.N. Barnwal, CIT, DR. Assessee represented by : A.K. Tulsyan, FCA & Rabin Maheshwari, AR. Date of concluding the hearing : 09-October-2025 Date of pronouncing the order : 09-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Rev…

NISHTHA VINCOM PVT. LTD., ,KOLKATA vs. ITO, WARD 6(3), , KOLKATA

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

ITA 1160/KOL/2025[2012-2013]Status: DisposedITAT Kolkata28 Oct 2025AY 2012-2013

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 14ASection 250Section 68

…e disallowance under section 14A of the Act. The Ld. AO relied upon the decisions in CIT v Precision Finance Pvt. Ltd. 208 ITR 463 (Calcutta), CIT v Ruby Traders and Exporters Ltd. 134 Taxman 29 (Calcutta), CIT v Nipun Builders and Developers Pvt. Ltd. [2013] 30 Taxmann.com 292 (Del), A. Govindrajulu Mudaliar v CIT [1958] 34 ITR 807, CIT v Devi Prasad Vishwanath Prasad [1969] 72 ITR 194 (SC) and CIT v Independent Media (P.) Ltd. [2012] 25 taxmann.com 276 (Delhi) for making addition under section 68 of the Act besides, relying upon other judicial I.T.A. No.: 1160/KOL/2025 Assessment Year: 2012-13 Nishtha Vincom Pv…

DCIT- 27(2), MUMBAI, VASHI, NAVI MUMBAI vs. NAYAN BUILDERS, GHATKOPAR EAST, MUMBAI

In the result, the appeal filed by the revenue is dismissed in above\nterms

ITA 4039/MUM/2023[201819]Status: DisposedITAT Mumbai14 Oct 2025

Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “B”, MUMBAI\nBEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER\nAND\nSHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER\nITA NO. 4039/MUM/2023 (AY:2018-19)\nDCIT-27(2),\nNayan Builders\nRoom No. 419, 4th floor, Tower No.\nMeghdoot,\nVallabh\nLane,\n6, Vashi Railway Station Complex, Vs. Ghatkopar East,\nVashi, Maharashtra-400 703\nMumbai-400 077\nPAN: AAPCM1543G\n(Appellant)\n(Respondent)\nDepartment Represented by\n: Shri Leyaqat Ali Aafaqui,\nLd. DR\nAssessee Represented by\n: Shri Paras Savla, Ld. AR\nDate of conclusion of Hearing\n: 15.07.2025\nDate of Pronou…

THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT vs. SHRI BHAGVANJI PRABHUBHAI AMRUTIYA, MORBI

In the result, cross objection filed by the assessee, ( in CO No

ITA 142/RJT/2021[2019-20]Status: DisposedITAT Rajkot29 Aug 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR

Section 133ASection 143(3)Section 37Section 69ASection 69B

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं /.ITA No.139/RJT/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner of Income-tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/h. Bharatinagar ITI, Ravapar Nadi Morbi 363 642. PAN : AAHFE 0299 G आयकर अपील सं /.ITA No.142/RJT/2021 WITH CROSS OBJECTION No.05/RJT/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner of Income-tax Bhagvaji Prabhubh…

THE ACIT, CEN. CIR.-2, RAJKOT, RAJKOT vs. EXPERT PARTICLE BOARD, MORBI

In the result, cross objection filed by the assessee, ( in CO No

ITA 139/RJT/2021[2019-20]Status: DisposedITAT Rajkot29 Aug 2025AY 2019-20

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR

Section 133ASection 143(3)Section 37Section 69ASection 69B

MALLYA REAL ESTATES P.LTD,DELHI vs. ITO, WARD-16(2), NEW DELHI

ITA 6158/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Jul 2025AY 2013-14

For Respondent: Shri Amit Katoch, Sr. DR

Section 131Section 68

…{ "clean_text": "ITA No. 6158/DEL/2017 [A.Y. 2013-14]\nMallya Real Estates Pvt Ltd Vs. The I.T.O\n\nIN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E' BENCH, NEW DELHI\n\nBEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER\n\nITA No. 6158/DEL/2017 [A.Y. 2013-14]\nMallya Real Estates Pvt Ltd Vs. The I.T.O\n103, Triveni Complex 2\nVeer Savarkar Block, Madhuban Road\nNear Nirman Vihar Metro Station, Delhi\nWard -16(2)\nNew Delhi\n\nPAN - AAICM 0912 C\n\n(Applicant)\n\n(Respondent)\n\nAssessee By\n: Dr. Rakesh Gupta, Adv\nShri Somil Aggarwal, Adv\nShri Deepesh Garg, Adv\n\nDepartment…

EASTERN AND WESTERN DRESSES TRADING PRIVATE LIMITED,NEW DELHI vs. ITO WARD-8(1), NEW DELHI

Appeal is dismissed

ITA 1939/DEL/2020[2011-12]Status: DisposedITAT Delhi03 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Income Tax Officer, M/S. Eastern & Western Dresses Trading Pvt. Ltd., Ward-8(1), No. 7, Shankar Vihar, New Delhi New Delhi Pan: Aabce5153G (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 Vs. Income Tax Officer, M/s. Eastern and Western Dresses Trading Pvt. Ltd., Ward-8(1), No. 7, Shankar Vihar, New Delhi New Delhi PAN: AABCE5153G (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 03.07.2025 Date of pronouncement 03.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appea…

ROHTAS RAWAT,MAHENDERGARH vs. ITO, WARD-2, , NARNAUL

In the result, the appeal of the assessee is partly allowed in above terms

ITA 648/DEL/2019[2013-14]Status: DisposedITAT Delhi14 May 2025AY 2013-14

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 648/Del/2019 (िनधा"रण वष" / Assessment Year : 2013-14) बनाम/ Rohtasrawat Income Tax Officer Village-Nangal Soda, Po- Ward-2, Narnaul Vs. Thanawas, Narnaul, Haryana, Pin: 123023 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Bggpr0860J (Appellant) .. (Respondent) अपीलाथ" ओर से/Appellant By : Shri Ankit Kumar & Shri Parth Singhal, Advocate ""यथ" क" ओर से/Respondentby: Ms Harpret Kaur Hansra, Sr.Dr

For Appellant: Shri Ankit Kumar & shri ParthFor Respondent: Ms Harpret Kaur Hansra, Sr.DR

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES “F”, NEW DELHI BEFORE : SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 648/Del/2019 (िनधा"रण वष" / Assessment Year : 2013-14) बनाम/ RohtasRawat Income Tax Officer Village-Nangal Soda, PO- Ward-2, Narnaul Vs. Thanawas, Narnaul, Haryana, Pin: 123023 "थायीलेखासं./जीआइआरसं./PAN/GIR No. : BGGPR0860J (Appellant) .. (Respondent) अपीलाथ" ओर से/Appellant by : Shri Ankit Kumar & shri Parth Singhal, Advocate ""यथ" क" ओर से/Respondentby: Ms Harpret Kaur Hansra, Sr.DR Date of Hearing 24/03/2025 14/05/2025 Date…

GOPAL EXTRUSIONS PVT LTD,,JALGAON vs. INCOME-TAX OFFICER, WARD - 1(2),, JALGAON

ITA 1633/PUN/2017[2008-09]Status: DisposedITAT Pune29 Apr 2025AY 2008-09

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita. No.1633/Pun/2017 Assessment Year : 2008-09

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath Murkunde

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA. No.1633/PUN/2017 Assessment Year : 2008-09 Gopal Extrusions Pvt. Ltd., Vs. ITO, Ward-1(2), G-51, MIDC Area, Jalgaon Jalgaon 425 003 Maharashtra PAN : AAACG8418K Appellant Respondent Appellant by : Smt. Deepa Khare Respondent by : Shri Ramnath Murkunde Date of hearing : 30.01.2025 Date of pronouncement : 29.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed at the instance of assessee pertaining to the Assessment Year…

ITO, WARD- 2(1), NEW DELHI vs. AJ ENERGY PVT. LTD., DELHI

ITA 6338/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Mar 2025AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Ved Jain, Adv. &For Respondent: Shri Amit Katoch, SR. DR

Section 131Section 133(6)Section 142(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 6338/Del/2017 (Assessment Year- 2014-15) Income Tax officer, M/s AJ Energy Pvt. Ltd., Ward 2(1), Vs. 401, Mahavir Complex, Room No. 375, 3rd Floor, LBC, Rishab Vihar, C.R. Building, New Delhi- Delhi-110092. 110002. PAN No: AAICA1727B APPELLANT RESPONDENT Revenue by : Shri Amit Katoch, SR. DR Assessee by : Shri Ved Jain, Adv. & Shri Aman Garg, CA Date of Hearing : 27.12.2024 Date of Pronouncement : 27.03.2025 ORDER PER SUDHIR PAREEK, JM This app…

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. SHRI DULHE RAM MEENA, JAIPUR

ITA 288/JPR/2023[2020-21]Status: DisposedITAT Jaipur12 Mar 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rajeev sogani, C.A. &For Respondent: Shri Anup Singh, Addl. CIT

Section 133(6)Section 143(3)Section 68Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 288/JPR/2023 fu/kZkj.k o"kZ@AssessmentYear : 2020-21 Deputy commissioner of Income cuke Shri Dulhe Ram Meena Vs. Tax, 17, Durga Vihar, Malviya Jaipur. Nagar, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFWPM4366E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rajeev sogani, C.A. & Ms. Ruchika sogani, Adv. jktLo dh vksjls@Rev…

HILTON COMMODITIES PVT. LTD.,KOLKATA vs. ITO, WARD-5(3), KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 676/KOL/2024[2009-10]Status: DisposedITAT Kolkata24 Feb 2025AY 2009-10

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Hilton Commodities Pvt. Ltd. Ito, Ward 5(3) 9/12, Lal Bazar Street, Aaykar Bhavan, P-7, Mercantile Building, Block-B, Chowringhee Square, Vs. 3Rd Floor, No.10, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aacch1011P Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri S Datta, Cit Dr Date Of Hearing: 08.01.2025 Date Of Pronouncement : 24.02.2025

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri S Datta, CIT DR

Section 131Section 143(1)Section 143(2)Section 144Section 147Section 148Section 14ASection 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Hilton Commodities Pvt. Ltd. ITO, Ward 5(3) 9/12, Lal Bazar Street, Aaykar Bhavan, P-7, Mercantile Building, Block-B, Chowringhee Square, Vs. 3rd Floor, No.10, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AACCH1011P Assessee by : Shri Soumitra Choudhury, AR Revenue by : Shri S Datta, CIT DR Date of hearing: 08.01.2025 Date of pronouncement : 24.02.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of th…

BALHANUMAN COMMODEAL PVT. LTD.,KOLKATA vs. ITO, WARD-5(4), KOLKATA

ITA 116/KOL/2024[2012-13]Status: DisposedITAT Kolkata03 Oct 2024AY 2012-13

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2012-13

For Appellant: NoneFor Respondent: Shri Vineet Kumar, Addl. CIT, Sr. DR

Section 131Section 143(2)Section 143(3)Section 14ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2012-13 Balhanuman Commodeal Pvt. I.T.O., Ward-5(4), Kolkata, Ltd., Aaykar Bhawan, P-7, 7, Red Cross Place, 4th Floor, Vs Chowringhee Square, Kolkata - 700001 Kolkata - 700069 (PAN: AAECB5704H) (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri Vineet Kumar, Addl. CIT, Sr. DR Date of Hearing : 08.07.2024 Date of Pronouncement : 03.10.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against t…

M/S TOPLINK COMMERCE LIMITED,KOLKATA vs. ITO, WARD 10(2), KOLKATA

ITA 1413/KOL/2023[2012-13]Status: DisposedITAT Kolkata09 Sept 2024AY 2012-13

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2012-13

For Appellant: Shri Ankit Jalan, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR

Section 131Section 133(6)Section 142(1)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Toplink Commerce Income Tax Officer, Ward- Limited 10(2), Kolkata Vs Jatragachi, New Town, P.O. Ghuni, Kolkata-700060. (PAN: AADCT9277C) (Appellant) (Respondent) Present for: Appellant by : Shri Ankit Jalan, Advocate Respondent by : Shri Subhendu Datta, CIT, DR Date of Hearing : 10.06.2024 Date of Pronouncement : 09.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commission…

WINSHER VINIMAY PVT. LTD., ,KOLKATA vs. ITO, WARD - 9(2), KOLKATA , KOLKATA

ITA 1393/KOL/2018[2012-13]Status: DisposedITAT Kolkata06 Aug 2024AY 2012-13

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2012-13

For Appellant: N o n eFor Respondent: Shri Bibekananda Madhu, JCIT, Sr. DR

Section 131Section 143(2)Section 143(3)Section 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2012-13 Winsher Vinimay Pvt. Ltd. Income Tax Officer, Ward-9(2), 6, Raghunandan Lane, Vs. Kolkata. Kolkata-700007. (PAN: AAACW8336N) (Appellant)(Respondent) Present for: Appellant by : N o n e Respondent by : Shri Bibekananda Madhu, JCIT, Sr. DR Date of Hearing : 08.05.2024 Date of Pronouncement : 06.08.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. Commissioner of Income Tax (Appeals)-3, K…

ACIT, CIRCLE - 19(1), NEW DELHI vs. REDKITE CAPITAL P. LTD. , NEW DELHI

The appeal of the Revenue is dismissed

ITA 6742/DEL/2018[2012-13]Status: DisposedITAT Delhi31 May 2024AY 2012-13

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri M.P. Rastogi, CAFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 142(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 ITO, Vs Red Capital P. Ltd., Ward-21(2), 4852/24, Ist Floor, New Delhi. Ansari Road, Darya Ganj, Delhi – 110 002. PAN: AAECR8359L (Appellant) (Respondent) Assessee by : Shri M.P. Rastogi, CA Revenue by : Shri Vivek Vardhan, Sr. DR Date of Hearing : 18.03.2024 Date of Pronouncement : .05.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Revenue against the order dated 01.08.2018 of the Commissioner of Income Tax (Appe…

SPECTRUM FOODS LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)

Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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, vk;dj vihy la-@ITA No. 38/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Spectrum Foods Limited The Income Tax Officer, Vs. L-5, B-II, Surya House, Krishna Jaipur Marg, C-Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 3704 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh…

ITO, WD-5(1), KOLKATA vs. M/S SAFELINE MARKETING PVT. LTD, KOLKATA

ITA 20/KOL/2021[2012-13]Status: DisposedITAT Kolkata16 Oct 2023AY 2012-13

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Sunil Surana, A/RFor Respondent: Shri S. Datta, CIT, D/R

Section 250Section 68

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 20/Kol/2021 Assessment Year: 2012-13 Income Tax Officer, Ward-5(1), M/s. Safeline Marketing Pvt. Ltd. Kolkata Vs 3rd Floor, R. No. 5 16, India Exchange Place, Dalhousie Kolkata - 700001 [PAN: AAOCS7729P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sunil Surana, A/R Revenue by : Shri S. Datta, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 26/09/2023 घोषणा क" तारीख /Date of Pronouncement: 16/10/2023 आ…

ITO, WARD-5(1), KOLKATA vs. M/S FASTFLOW SECURITIES (P) LTD, KOLKATA

ITA 32/KOL/2021[2012-13]Status: DisposedITAT Kolkata13 Jul 2023AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No. 32/Kol/2021 Assessment Year: 2012-13 Ito, Ward-5(1), Kolkata...................……….........…..........………...…… Appellant Vs. M/S. Fastflow Securities Pvt. Ltd.........…....…….......….....…...…....... Respondent 41, N.S. Kolkata - 70001 [Pan: Aabcf8361P] Appearances By: Shri G. Hukugha Sema, Cit-Dr, Appeared On Behalf Of The Appellant. Shri V.K. Jain, Fca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 15Th, 2023 Date Of Pronouncing The Order : July 13Th, 2023 आदेश / Order Per Dr. Manish Borad, Accounant Member: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Registry Has Pointed Out That There Is A Delay Of 35 (Thirty Five) Days In Filing The Present Appeal Before The Tribunal. The Impugned Order By Ld. Cit(A) Is Dated 02/09/2020 Which Falls Within The Period Of Pandemic Of Covid-19. Petition For Condonation Of Delay Is Placed On Record By Revenue Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. We Note That The Period Of Delay Falls During The Time Of Pandemic Of I.T.A. No. 32/Kol/2021 Assessment Year: 2012-13 M/S. Fastflow Securities Pvt. Ltd

Section 131Section 133(6)Section 143(2)Section 250Section 68

…आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "ाियक सद" एवं "ी िगरीश अ"वाल, लेखा सद" के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A. No. 32/Kol/2021 Assessment Year: 2012-13 ITO, Ward-5(1), Kolkata...................……….........…..........………...…… Appellant vs. M/s. Fastflow Securities Pvt. Ltd.........…....…….......….....…...…....... Respondent 41, N.S. Kolkata - 70001 [PAN: AABCF8361P] Appearances by: Shri G. Hukugha Sema, CIT-DR, appeared on behalf of the appellant. Shri V.K. Jain, FCA, appeared…

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