CIT v. Ranchhod Jivabhai Nakhava

21 Taxmann.com 159High Court2012#957 most cited

What is CIT v. Ranchhod Jivabhai Nakhava authority for?

When an assessee provides the identity, creditworthiness, and genuineness of lenders for cash credits under Section 68 by disclosing PAN, using account payee cheques, and furnishing confirmations, the initial burden is discharged. The onus then shifts to the Assessing Officer to verify the source of funds from the lenders' income tax records.

112

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Ranchhod Jivabhai Nakhava · Section 68 · cash credit · unexplained money · discharge of onus · identity of creditor · creditworthiness of creditor · genuineness of transaction · account payee cheque · PAN disclosure · Assessing Officer's duty · source of source

Also reported as

208 Taxmann 35

Sections most often in play

Section 68Section 147Section 148Section 143(3)Section 115BBESection 133(6)Section 250Section 36(1)(va)

Issues it is cited on

source of sourcecreditworthiness of the creditorsummons under section 131addition under section 68permanent account numberpaper companyprincipal officersection 151(1)addition u/s 68section 254(1)genuineness of the transactionunexplained cash credit

Judgments citing CIT v. Ranchhod Jivabhai Nakhava

The ACIT, 4(1), Indore vs. Shri Sanjay Lunawat, Indore

ITA 396/IND/2018[2010-11]Status: DisposedITAT Indore13 Sept 2021AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section 143(3)Section 201(1)Section 40Section 68

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Virtual hearing Assessment Year 2010-11 ACIT-4(1), Indore : Appellant V/s Sanjay Lunawat, Indore : Respondent PAN – AAKPL 1062 B C.O.No.32/Ind/2018 Arising out of ITA No.396/Ind/2018 Assessment Year 2010-11 Sanjay Lunawat, Indore PAN – AAKPL 1062 B : Appellant V/s ACIT-4(1), Indore : Respondent Revenue by Shri Rajib Jain, CIT-DR Assessee by S/Shri S.N. Agrawal & Bhavesh Agrawal, CAs Date of Hearing 07.07.2021 Date of Pronouncement 1…

Dy CIT CC 1(4), Mumbai vs. M/S Hemadari Machine Tools Pvt Ltd., Mumbai

ITA 714/MUM/2020[2011-12]Status: DisposedITAT Mumbai09 Aug 2021AY 2011-12

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Dy. Commissioner Of Income-Tax M/S Hemadari Machine Tools Central Circle -1 (4), Vs. Pvt. Ltd., Podar Centre, 85 Room No. 902, 9Th Floor, Parel Post Office Lane, Off Pratishtha Bhavan, Dr. Ambedkar Road, Parel, Old Cgo Bldg, (Annexe), Mumbai – 400 012 M.K. Road, Mumbai – 400 020

For Appellant: Ms. Ritu Kamal Kishore, A.RFor Respondent: Shri Gurbinder Singh, D.R
Section 131Section 132Section 133ASection 143(1)Section 143(3)Section 68

…ITA No. 714/Mum/2020 A.Y. 2011-12 1 Dy. CIT, C.C-1(4) Vs. M/s Hemadari Machine Tools Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Dy. Commissioner of Income-tax M/s Hemadari Machine Tools Central Circle -1 (4), Vs. Pvt. Ltd., Podar Centre, 85 Room No. 902, 9th Floor, Parel Post Office Lane, off Pratishtha Bhavan, Dr. Ambedkar Road, Parel, Old CGO Bldg, (Annexe), Mumbai – 400 012 M.K. Road, Mumbai – 400 020 PAN No. AACCH3946B (Revenue) (Assessee) Assessee by : Ms. Ritu Kamal Kishore, A.R Revenue by :…

The Dy. Commissioner of Income Tax, Circle-1(1)(2), Surat vs. M/S. Kejriwal Industries Ltd., Surat

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

…DCIT, Circle-1(1)(2), Surat Vs. Kejriwal Industries Ltd.,/ITA No.1509/AHD/2016 for A.Y. 2011-12 Page 1 of 49 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A No.1509/AHD/2016 "नधा"रण वष"/Assessment Year: 2011-12 The Deputy Commissioner of Vs. M/s. Kejriwal Industries Income Tax, Ltd., Circle-1(1) (2), Surat. 7004, World Trade Centre, Ring Road, Surat. [PAN: AACCP 3636 Q] अपीलाथ" / Appellant ""यथ"/Respondent Shri Ramesh Malpani, CA "नधा"रतीक"ओरसे /Assessee by Shri O. P.…

M/S Modern Malleables Limited, Kolkata vs. D.C.I.T Cir - 8(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2548/KOL/2019[2013-14]Status: DisposedITAT Kolkata20 Mar 2020AY 2013-14

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2013-14

Section 131Section 132

…1 M/s. Modern Malleables Limited, AY: 2013-14 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम")"ी पी. एम.जगताप,उपा"य" एवं "ी ए.ट". वक","या"यक सद"य) [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, JM] Assessment Year: 2013-14 M/s. Modern Malleables Limited Vs. Deputy Commissioner of Income- (PAN: AABCM5669D) tax,Circle-8(1), Kolkata Appellant Respondent Date of Hearing 23.01.2020 Date of Pronouncement 20.03.2020 For the Appellant Shri A. K. Gupta, FCA For the Respondent Shri Imokaba Jamir, CIT, DR ORDER Per A. T. Varkey, JM: This is an app…

D. J. Stock Broking Private Limited, Ahmedabad vs. The Income Tax Officer, Ward-1(1)(4), Ahmedabad

ITA 313/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad02 Mar 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri T.S. Kapoor

For Appellant: Shri P.D. Shah, ARFor Respondent: Shri Vinod Tanwani, Sr.DR
Section 133(6)Section 143(2)Section 14ASection 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA.No.313/Ahd/2017 "नधा"रण वष"/Asstt.Year : 2012-13 D.J. Stock Broking Pvt.Ltd. ITO, Ward-1(1)(4) Ahmedabad. C/o. Mehta Lodha & Co. Vs Chartered Accountants 105, Sakar-I, Ashram Road Ahmedabad 380 009 PAN : AACCD 7429 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri P.D. Shah, AR Revenue by : Shri Vinod Tanwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 24/02/2020 घोषणा क" तार"ख /Date of Pronouncement: 03/03/20…

Smt Jaya Sarda, Indore vs. Dy, CIT Circle -2(1), Indore

ITA 699/IND/2018[14-15]Status: DisposedITAT Indore29 Oct 2019

Bench: Shri Kul Bharata.Y. 2014-15

Section 44ASection 68

…1 Smt. Jaya Sharda -SMC ITA 699 of 2018 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER A.Y. 2014-15 Smt. Jaya Sarda, Indore PAN – AAKPL 1108 L :: Appellant Vs DCIT, Cir. 2(1), Indore :: Respondent Assessee by None Respondent by Smt. Vineeta Dube, Sr. DR Date of hearing 26.09.2019 Date of pronouncement 29.10.2019 O R D E R This appeal is filed by the assessee against the order of ld. CIT(A)-I, Indore, dated 18.5.2018. The assessee has raised nine grounds. However, the sum & substance of the grounds of appeals is that the order passed by the ld. CIT…

Shri Dinesh Laduramji Choudhary, Surat vs. The Income Tax Officer, Ward-5(1), ( New Ward-2(2)(1), Surat

In the result, appeal of the assessee is partly allowed

ITA 1144/AHD/2015[2009-10]Status: DisposedITAT Surat25 Oct 2019AY 2009-10

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.1144/Ahd/2015 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dinesh Laduramji Vs The Income Tax Officer, Choudhary, 1051-52, Adarsh . Ward-5(1), Surat. Market-2, Ring Road, (New Ward -2(2)(1), Surat) Surat – 395 002. [Pan: Afepc 9017 Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 131Section 68

…Shri Dinesh Laduramji Choudhary Vs. ITO, Ward-5(1), Surat/ITA No.1144/AHD/2015 for A.Y. 2009-10 Page 1 of 13 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.1144/AHD/2015 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dinesh Laduramji Vs The Income Tax Officer, Choudhary, 1051-52, Adarsh . Ward-5(1), Surat. Market-2, Ring Road, (New Ward -2(2)(1), Surat) Surat – 395 002. [PAN: AFEPC 9017 Q] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Ramesh Malpani – CA…

Yash Vikram Developers, Mumbai vs. ACIT Cir- 33(3), Mumbai

In the result, appeal is allowed for statistical purposes

ITA 2673/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Oct 2019AY 2014-15

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Ashok L. GosarFor Respondent: Shri Nitin Waghmode
Section 131Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.2673/Mum./2018 (Assessment Year : 2014-15) Yash Vikram Developers C-29, Bhanu Park Building Jamnadas Adukiya Road ……………. Appellant Kandivali (W), Mumbai 400 067 PAN – AAAFY8741J v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–33(3), Mumbai Revenue by : Shri Nitin Waghmode Assessee by : Shri Ashok L. Gosar Date of Hearing – 05.08.2019 Date of Order – 25.10.2019 O R D E R PER SAKTIJIT DEY, J.M. The aforesaid appeal has been filed by the assessee chall…

Archna Vasudev Bansal, Surat vs. The Income Tax Officer, Ward-5(1), Surat

In the result, appeal of the assessee is partly allowed

ITA 2922/AHD/2014[2006-07]Status: DisposedITAT Surat24 Sept 2019AY 2006-07

Bench: Shri Amarjit Singh & Shri O.P.Meena

Section 131Section 144Section 234ASection 271(1)(b)

…Archna Vasudev Bansal Vs. ITO, Ward-5(1), Surat / ITA No.2922/Ahd/2014 : A.Y: 2006-07 Page 1 of 14 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A.No.2922/AHD/2014 "नधा"रणवष"/Assessment Years: 2006-07 Archna Vasudev Bansal, Vs. The Income Tax Officer, 3/A, Ratna Mahal,Ravidham Ward-5(1), Surat. Complex, Ghoddod Road, Surat – 395002. [PAN: AASPB 9768 L] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Hiren R.Vepari – AR राज"वक"ओरसे /Revenue by Shri B.P.K.Pan…

Aanya Developers, Ahmedabad vs. The DCIT, Central Circle-2(2), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 2069/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad26 Jun 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Rifaur Rahman

For Appellant: Shri G.C. Pipara, ARFor Respondent: Shri Vinod Tanwani, Sr.DR
Section 133(6)Section 142(1)Section 143(2)Section 44Section 44ASection 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI RIFAUR RAHMAN, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2069/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-14 Aanya Developers Vs. DCIT, Cent.Cir.2(2) Survey No.326/1, Block Ahmedabad. No.450 Opp: Aarohi Homes, Bopal Ahmedabad 380 015. PAN : AAOFA 8827 H. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri G.C. Pipara, AR Revenue by : Shri Vinod Tanwani, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 18/06/2019 घोषणा क" तार"ख /Date of Pronouncement: 26/06…

The ITO, Ward-1(2), Ahmedabad vs. Anubhuti Ornaments Pvt. Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2032/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad27 May 2019AY 2010-11

Bench: Shri Rajpal Yadav&Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 2032/Ahd/2015 ("नधा"रण वष" / Assessment Year :2010-11) Ito M/S. Anubhuti बनाम/ Ornaments Pvt. Ltd. Wd-1(1)(2), Vs. 1A, Dipawali Center, Ahmedabad Opp. Old High Court, Income-Tax, Ahmedabad "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaf Ca3 181 J .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Aseem L. Thakkar, ARFor Respondent: 04/04/2019
Section 133Section 143(2)Section 143(3)Section 6Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER &SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 2032/Ahd/2015 ("नधा"रण वष" / Assessment Year :2010-11) ITO M/s. Anubhuti बनाम/ Ornaments Pvt. Ltd. Wd-1(1)(2), Vs. 1A, Dipawali Center, Ahmedabad Opp. Old High Court, Income-tax, Ahmedabad "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAF CA3 181 J .. (अपीलाथ"/Appellant) (""यथ" / Respondent) Mudit Nagpal, Sr. DR अपीलाथ" ओर से/Appellant by : Aseem L. Thakkar, AR ""यथ"क"ओरसे / Respondentby: 04/04/2019 सुनवाईक…

Bharat Lalchand Shah, Surat vs. The Dy. Commissioner of Income Tax, Central Circle-3, Surat

In the result, the appeal of the assessee stands allowed

ITA 2058/AHD/2016[2004-05]Status: DisposedITAT Surat02 May 2019AY 2004-05

Bench: Shri H.S. Sidhu & Shri O. P. Meena

Section 68

…Bharat Lalchand Shah v. DCIT-3(1)Surat /I.T.A. No.2058 /AHD/2016/A.Y.12-13 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER I.T.A. No.2058/AHD/2016: Assessment Year: 2012-13 Shri Bharat Lalchand Shah, Vs. Deputy Commissioner of Income- Prop. M/s. Vijay exports Tax, Circle – 1(3) Surat S-543, JJ AC Market Ring Road Surat PAN: AFSPS 3703B Appellant Respondent Assessee by Shri Rasesh Shah, CA Revenue by Ms. Anupama Singla, Sr. D.R. Date of hearing 30.04.2019 Date of pronouncement 02.05.2019 ORDER PER O. P. MEENA, A…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1205/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2019AY 2011-12
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1188/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

M/S. Agrasen Agro Industries Private Limited, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1053/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1211/JPR/2018[2013-14]Status: DisposedITAT Jaipur12 Feb 2019AY 2013-14
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1099/JPR/2018[2016-17]Status: DisposedITAT Jaipur12 Feb 2019AY 2016-17
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1098/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Feb 2019AY 2015-16
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1097/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1096/JPR/2018[2012-13]Status: DisposedITAT Jaipur12 Feb 2019AY 2012-13
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…