CIT v. Shalimar Buildwell Pvt.

215 Taxmann 12High Court2013#8314 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(3)Section 250 Section 68 Section 131 Section 132 Section 132(1)Section 133(6)Section 139

Issues it is cited on

section 260a share application money entry operator addition u/s 68 cross objection accommodation entry section 131 genuineness of the transaction commissioner (appeals)section 133 section 133(6)unexplained cash credit

Judgments citing CIT v. Shalimar Buildwell Pvt.

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. RAJ GOENKA , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1801/KOL/2025[2022-23]Status: DisposedITAT Kolkata05 Feb 2026AY 2022-23

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2022-23 Dcit, Cc-4(3), Kolkata……...……..……….………….……….……….……Appellant Vs. Raj Goenka…………………………………………..…….....……...…..…..Respondent 10Th Floor Magma House, 24, Park Street Park Street, Kol-16. [Pan: Adlpg8181C] Appearances By: Shri S B Chakraborthy, Addl. Cit, Appeared On Behalf Of The Appellant. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 04, 2025 Date Of Pronouncing The Order : February 05, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Revenue Is Directed Against The Order Dated 12.04.2025 Of The Cit(Appeals)-27, Kolkata (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2022–23. 2. The Appeal Has Been Filed By The Revenue With A Delay Of 08 Days. The Revenue Has Filed A Petition For Condonation Of The Delay. After Considering The Reasons Cited In The Petition For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.

Section 127Section 132(1)Section 139Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2022-23 DCIT, CC-4(3), Kolkata……...……..……….………….……….……….……Appellant vs. Raj Goenka…………………………………………..…….....……...…..…..Respondent 10th Floor Magma House, 24, Park Street Park Street, Kol-16. [PAN: ADLPG8181C] Appearances by: Shri S B Chakraborthy, Addl. CIT, appeared on behalf of the appellant. Shri Miraj D. Shah, AR, appeared on behalf of the Respondent. Date of concluding the hearing : December 04, 2025 Date of…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. GOLDEN GOENKA CREDIT PRIVATE LIMITED , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1799/KOL/2025[2022-23]Status: DisposedITAT Kolkata28 Jan 2026AY 2022-23

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 127Section 132(1)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 36(1)(iii)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2022-23 DCIT, Central Circle -4(3), Kolkata.…..………………….……….……….……Appellant vs. Golden Goenka Credit Pvt. Ltd ………..…………...……………………..…..Respondent 24 Magma House, 10th Floor, 24, Park Street, Park Centre, W.B. – 700016.. [PAN: AACCR3964K] Appearances by: P N Barnwal, CIT - DR, appeared on behalf of the appellant. Miraj D Shah, AR appeared on behalf of the Respondent. Date of concluding the hearing : November 11, 2…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. RAJA SHELTERS PRIVATE LIMITED, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1760/KOL/2025[2022-23]Status: DisposedITAT Kolkata18 Dec 2025AY 2022-23

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

…{ "clean_text": "आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता\nIN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA\nBefore Shri Rajesh Kumar, Accountant Member and\nShri Pradip Kumar Choubey, Judicial Member\nITA No.1760/Kol/2025\n Assessment Year: 2022-23\nDCIT, Central Circle-4(3), Kolkata..\nAppellant\nvs.\n.........Respondent\nRaja Shelters Pvt. Ltd..\n25A, S. P. Mukherjee Road,\nKol- 700025.\n[PAN: AADCR5073Q]\nAppearances by:\nShri Sanat Kr. Raha, CIT-DR, appeared on behalf of the appellant.\nShri Miraj D. Shah, AR, appeared on behalf of the Respondent.\nDate of concluding the hearing : October 11, 2025\nD…

UDAYAN GROVER,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE(NFAC), DELHI

In the result, appeal filed by the assessee is allowed

ITA 2880/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Feb 2024AY 2015-16

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleudayan Grover V. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {Acit – 26(3), Bkc, Mumbai} Powai, Mumbai - 400072 Pan: Aclpg0572G (Appellant) (Respondent) Assessee Represented By : Shri Vimal Punmiya Department Represented By : Ms. Kavitha Kaushik

Section 10(38)Section 131Section 133(6)Section 142(1)Section 143(2)Section 57Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Udayan Grover v. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {ACIT – 26(3), BKC, Mumbai} Powai, Mumbai - 400072 PAN: ACLPG0572G (Appellant) (Respondent) Assessee Represented by : Shri Vimal Punmiya Department Represented by : Ms. Kavitha Kaushik Date of conclusion of Hearing : 23.01.2024 Date of Pronouncement : 07.02.2024 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned…

DCIT, CENTRAL CIRCLE-4(2), KOLKATA, AAYAKAR BHAWAN POORVA, KOLKATA vs. ALOM EXTRUSIONS LIMITED, KOLKATA

In the result, the appeal of the revenue stands dismissed

ITA 908/KOL/2023[2015-16]Status: DisposedITAT Kolkata14 Dec 2023AY 2015-16

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.908/Kol/2023 Assessment Year: 2015-16 Dcit, C.C-4(2), Kolkata.................................................................……Appellant Vs. Alom Extrusions Ltd.........................…................…........……...…..…..Respondent 7B, Alom House, Pretoria Street, Kolkata-700071. [Pan: Aaaco3518N] Appearances By: Shri S. Dutta, Cit-Dr, Appeared On Behalf Of The Appellant. Shri A.K. Tibrewal, Fca & Amit Agrawal, Advocate, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 09, 2023 Date Of Pronouncing The Order : December 14, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Department Against The Order Dated 14.06.2023 Of The Commissioner Of Income Tax(Appeals)- 27, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue In This Appeal Has Taken The Following Grounds Of Appeal: “1. That In The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Made U/S 68 On Account Of Unsecured Loan Amounting To Rs.3,00,00,000/- As Unexplained Cash Credit Without Appreciating The Material Brought On Record & Facts Evaluated By The A.O In The Assessment Order.

Section 131Section 132Section 153ASection 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Rajesh Kumar, Accountant Member I.T.A No.908/Kol/2023 Assessment year: 2015-16 DCIT, C.C-4(2), Kolkata.................................................................……Appellant vs. Alom Extrusions Ltd.........................…................…........……...…..…..Respondent 7B, Alom House, Pretoria Street, Kolkata-700071. [PAN: AAACO3518N] Appearances by: Shri S. Dutta, CIT-DR, appeared on behalf of the appellant. Shri A.K. Tibrewal, FCA & Amit Agrawal, Advocate, appea…

DCIT-CC-7(3), MUMBAI , MUMBAI vs. SHRI MAJNI KARAMSHI PATEL, MUMBAI

In the result, the cross objections of the assessee and the appeal filed by the revenue is dismissed

ITA 6128/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Aug 2022AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal, Accountat Member Dcit, Cc-7(3) Vs. Shri Manji Karamshi Room No. 655, Patel Aayakar Bhavan, Office No. 1, Patel M.K.Road, Bhavan-29, Vijaywadi, Mumbai.-400020. Dr. Nagindas N Shah Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpp0130D Appellant .. Respondent Co No. 45/Mum/2021 (A.Y: 2014-15) Shri Manji Karamshi Vs. Dcit, Cc-7(3) Patel Room No. 655, Aayakar Office No. 1, Patel Bhavan, Bhuvan-29, Vijaywadi, M.K .Road, Dr. Nagindas N Shah Mumbai-400002. Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabpp0130D Appellant .. Respondent

For Appellant: Shri.Rushab Mehta.ARFor Respondent: Shri .T .Shankar.DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTAT MEMBER DCIT, CC-7(3) Vs. Shri Manji Karamshi Room No. 655, Patel Aayakar Bhavan, Office No. 1, Patel M.K.Road, Bhavan-29, Vijaywadi, Mumbai.-400020. Dr. Nagindas N Shah Lane Chira Bazar, Mumbai – 400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABPP0130D Appellant .. Respondent CO No. 45/Mum/2021 (A.Y: 2014-15) Shri Manji Karamshi Vs. DCIT, CC-7(3) Patel Room No. 655, Aayakar Office No. 1, Patel Bhavan, Bhuvan-29, Vijaywadi, M.K .Road, Dr. Nagindas N Shah Mumbai-400002. Lane Chira…

DCIT CC 7(2), MUMBAI vs. MANBA FINANCE LTD, MUMBAI

ITA 1448/MUM/2017[2013-14]Status: DisposedITAT Mumbai05 Oct 2018AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: Shri Chaudhary Arunkumar SinghFor Respondent: Dr. P. Daniel

Section 133ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM I.T.A. Nos.1448, 1449 & 1467/Mum/2017 (Assessment Years: 2013-14, 2011-12 & 2010-11) Dy. CIT-CC-7(2), M/s. Manba Finance Ltd. Room No. 655, Aayakar Bhavan, 324, Runwal Height, Vs. Mumbai-400 020 Opp. Nirmal Lifestyle, Mulund (W), Mumbai-400 080 PAN/GIR No. AAACM 4681 Q (Appellant) (Respondent) : Appellant by : Shri Chaudhary Arunkumar Singh Respondent by : Dr. P. Daniel Date of Hearing : 06.08.2018 : 05.10.2018 Date of Pronouncement O R D E R Per Shamim Yahya, A. M.: These are appeals by the Revenu…

JITENDRA M KITAVAT,MUMBAI vs. ITO 18(1)(5), MUMBAI

In the result,appeals filed by the AO are rejected and the appeals of the assessee stand partly allowed

ITA 7049/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Apr 2018AY 2009-10

Bench: S/Shri Rajendra & Sandeep Gosainआयकर अपील अपील संसंसंसं./I.T.A./7049 & 7050/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ays: 2009-10 & 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Jitendra M. Kitavat Ito 18(1)(5) Prop. Of M/S. Jivraj Exports Mumbai. 61, Purnima Apartment Vs. 43, Ridge Road, Mumbai-400 006. Pan: Aabpk9960C (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर आयकर आयकर आयकर अपील संसंसंसं././././I.T.A./7099 & 7102/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ay.S: 2009-10 & 2007-08 अपील अपील अपील िनधा"रण िनधा"रण वष" वष" Ito 18(1)(5) Vs. Jitendra M. Kitavat Mumbai. Mumbai-400 006 (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajesh Kumar Yadav-Cit-Dr Assessee By: Shri Vimal Punmiya

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Rajesh Kumar Yadav-CIT-DR

Section 143(1)Section 148Section 254(1)Section 69

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ डी डी” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई डी डी खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“D” Bench Mumbai सव"ी सव"ी राजे"" सव"ी सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, , , , संदीप गोसांई एवं संदीप गोसांई संदीप गोसांई, , , , "याियक संदीप गोसांई "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra, Accountant Member and Sandeep Gosain, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7049 & 7050/Mum/2016,िनधा"रण िनधा"रण वष" वष" /AYs: 2009-10 & 2007-08 आयकर आयकर आयकर अपील अपील िनधा"…

ITO 18(1)(5), MUMBAI vs. JITENDRA MADANLAL KITAWAT (HUF), MUMBAI

In the result,appeal filed by the AO is rejected and the appeal of the assessee is partly allowed

ITA 7100/MUM/2016[2007-08]Status: DisposedITAT Mumbai11 Apr 2018AY 2007-08

Bench: S/Shri Rajendra & Sandeep Gosainआयकर अपील अपील संसंसंसं./I.T.A./7047/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Jitendra M. Kitavat (Huf) Ito 18(1)(5) Prop. Of M/S. Jivraj Exports Mumbai. 61, Purnima Apartment Vs. 43, Ridge Road, Mumbai-400 006. Pan:Assesseebpk 9960 C (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर आयकर अपील अपील संसंसंसं./I.T.A./7100/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Ito 18(1)(5) Vs. Jitendra M. Kitavat(Huf) Mumbai. Mumbai-400 006 (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajesh Kumar Yadav-Cit-Dr Assessee By: Shri Vimal Punmiya

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Rajesh Kumar Yadav-CIT-DR

Section 143(1)Section 143(3)Section 148Section 254(1)Section 69

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ डी डी” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई डी डी खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“D”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, संदीप गोसांई, "याियक "याियक सद"य सद"य संदीप गोसांई सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं संदीप संदीप गोसांई गोसांई "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7047/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष"…

RELIANCE CORPORATION,MUMBAI vs. ITO WD 32(3)(2), MUMBAI

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

ITA 1071/MUM/2017[2010-11]Status: DisposedITAT Mumbai12 Apr 2017AY 2010-11

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Dr.P.DanielFor Respondent: Shri Purushottam Kumnar

Section 132Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “ड” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1069 to 1071/Mum/2017 (निर्धारण वर्ा / Assessment Years : 2008-09 to 2010-11) M/s Reliance Corporation Income Tax Officer, Ward 101, Borivili Ashirvad CHS Ltd., 32(3)(2), बनाम/ Ram Mandir road, Vazira Naka, Mumbai-400020. Vs. Borivali(W), Mumbai-400091 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : I.T.A. No.4946/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) Asstt. Commissionr of Income M/s Reliance Corporation, Tax, -32(3), Mumbai. बनाम/ Room…

RELIANCE CORPORATION,MUMBAI vs. ITO WD 32(3)(2), MUMBAI

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

ITA 1070/MUM/2017[2009-10]Status: DisposedITAT Mumbai12 Apr 2017AY 2009-10

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Dr.P.DanielFor Respondent: Shri Purushottam Kumnar

Section 132Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

RELIANCE CORPORATION,MUMBAI vs. ITO WD 32(3)(2), MUMBAI

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

ITA 1069/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 Apr 2017AY 2008-09

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Dr.P.DanielFor Respondent: Shri Purushottam Kumnar

Section 132Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

ACIT 32(3), MUMBAI vs. RELIANCE CORPORATION, MUMBAI

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

ITA 4946/MUM/2016[2012-13]Status: DisposedITAT Mumbai12 Apr 2017AY 2012-13

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Dr.P.DanielFor Respondent: Shri Purushottam Kumnar

Section 132Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C