CIT v. Sangeetha Granites Ltd.

326 ITR 324High Court2010#17664 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT v. Sangeetha Granites Ltd.

Shri Manish Gyanchand Jain, Gandhidham vs. Theacit, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 93/RJT/2020[2016-17]Status: HeardITAT Rajkot08 Jul 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.95-97/Rjt/2018 ("नधा"रण वष" / Assessment Years 2009-10 to 2011-12) Shri Manish Gyanchand Jain, बनाम/ Assistant Kalpesh S. Doshi and Co., Commissioner of Vs. 411, Cosmo Complex, Income-Tax, Near Mahila College Circle, Gandhidham Circle, Kalawad Road, Gandhidham. Rajkot-360001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABZPJ2544G (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./I.T.A. No.…

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 97/RJT/2018[2011-12]Status: HeardITAT Rajkot08 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.95-97/Rjt/2018 ("नधा"रण वष" / Assessment Years 2009-10 to 2011-12) Shri Manish Gyanchand Jain, बनाम/ Assistant Kalpesh S. Doshi and Co., Commissioner of Vs. 411, Cosmo Complex, Income-Tax, Near Mahila College Circle, Gandhidham Circle, Kalawad Road, Gandhidham. Rajkot-360001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABZPJ2544G (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./I.T.A. No.…

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 96/RJT/2018[2010-11]Status: HeardITAT Rajkot08 Jul 2022AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.95-97/Rjt/2018 ("नधा"रण वष" / Assessment Years 2009-10 to 2011-12) Shri Manish Gyanchand Jain, बनाम/ Assistant Kalpesh S. Doshi and Co., Commissioner of Vs. 411, Cosmo Complex, Income-Tax, Near Mahila College Circle, Gandhidham Circle, Kalawad Road, Gandhidham. Rajkot-360001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABZPJ2544G (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./I.T.A. No.…

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 95/RJT/2018[2009-10]Status: HeardITAT Rajkot08 Jul 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.95-97/Rjt/2018 ("नधा"रण वष" / Assessment Years 2009-10 to 2011-12) Shri Manish Gyanchand Jain, बनाम/ Assistant Kalpesh S. Doshi and Co., Commissioner of Vs. 411, Cosmo Complex, Income-Tax, Near Mahila College Circle, Gandhidham Circle, Kalawad Road, Gandhidham. Rajkot-360001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABZPJ2544G (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./I.T.A. No.…

Sri. G.M. Solomon Raju, Bangalore vs. ITO, Bangalore

In the result, the appeal filed by the assessee is dismissed

ITA 459/BANG/2016[2008-09]Status: DisposedITAT Bangalore13 Jul 2016AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raoshri G.M.Soloman Raju, No.14/15, Hillside Medows, Hesarghatta Main Road, Vidyaranyapura, Bangalore-560097. … Appellant Pa No.Akvps 4688 K Vs Income-Tax Officer, Ward 6(4) New No.6(3)(3) Bangalore. … Respondent

For Appellant: Shri C.R.Nulvi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 148Section 2(14)Section 2(14)(iii)Section 54B

…d the income originally assessed." Page 9 of 11 The ratio laid down by the Hon’ble Supreme Court in the case of Sun Engineering Works Pvt. Ltd.(supra) was followed by the Hon’ble jurisdictional High Court in the case of CIT vs. Sangeetha Granites Ltd., (2010)(326 ITR 324) wherein after referring to the observations of the Hon’ble Supreme Court in the case of Sun Engineering Works Pvt. Ltd.(supra) held as follows: “In unequivocal terms their Lordships have held that in the reassessment proceedings the assessee cannot be permitted to convert the same as his appeal or revision in disguise and seek relief in respec…

CIT v. Sangeetha Granites Ltd. (326 ITR 324) — Cited in 5 Judgments | BharatTax