CIT v. Sikandarkhan N. Tunvar

33 Taxmann.com 133High Court2013#5871 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also reported as

220 Taxmann 256

Sections most often in play

Section 194CSection 195Section 40(a)(ia)Section 143(3)Section 147Section 197Section 197ASection 43B

Issues it is cited on

section 33(5)section 44ab(a)section 178section 194a(1)section 238annual letting valuesection 52section 195(2)section 197interest on securitiessection 33business expediency

Judgments citing CIT v. Sikandarkhan N. Tunvar

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

In the result, the appeals filed by the assessee stand dismissed

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 464, 465 & 496/Coch/2025 Assessment Years: 2006-07, 2013-14 & 2010-11 Muthoot Fincorp Limited .......... Appellant Miuthoot Centre, Thiruvananthapuram 695001 [PAN: AACCM1453E] vs. JCIT, Special Range, Thiruvananthapuram ......... Respondent Assessee by: Shri R. Krishnan, CA Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 19.08.2025 Date of Pronouncement: 22.08.2025 O R D E R Per: Inturi Rama Rao, AM These are appeals filed by the assessee against different orders of Commissioner of…

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 464, 465 & 496/Coch/2025 Assessment Years: 2006-07, 2013-14 & 2010-11 Muthoot Fincorp Limited .......... Appellant Miuthoot Centre, Thiruvananthapuram 695001 [PAN: AACCM1453E] vs. JCIT, Special Range, Thiruvananthapuram ......... Respondent Assessee by: Shri R. Krishnan, CA Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 19.08.2025 Date of Pronouncement: 22.08.2025 O R D E R Per: Inturi Rama Rao, AM These are appeals filed by the assessee against different orders of Commissioner of…

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

In the result, the appeals filed by the assessee stand dismissed

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 464, 465 & 496/Coch/2025 Assessment Years: 2006-07, 2013-14 & 2010-11 Muthoot Fincorp Limited .......... Appellant Miuthoot Centre, Thiruvananthapuram 695001 [PAN: AACCM1453E] vs. JCIT, Special Range, Thiruvananthapuram ......... Respondent Assessee by: Shri R. Krishnan, CA Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 19.08.2025 Date of Pronouncement: 22.08.2025 O R D E R Per: Inturi Rama Rao, AM These are appeals filed by the assessee against different orders of Commissioner of…

INCOME TAX OFFICER WARD 20(1)(1) MUMBAI, MUMBAI vs. DIVESH ASHOK BAFNA, MUMBAI

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

ITA 5410/MUM/2024[2015-16]Status: HeardITAT Mumbai05 Dec 2024AY 2015-16

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaranassessment Year : 2015-16 Income Tax Officer Divesh Ashok Bafna, Ward-20(1)(1), 302, C-Wing, 3Rd Floor, Room No. 303, 3Rd Floor, Vs. Arihant Apartment, Piramal Chamber, Dr. D.B. Marg, Lalbaugh, Parel, Mumbai Central, Mumbai. Mumbai. Pan : Atapb9065D (Appellant) (Respondent)

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri R.R. Makwana, Sr.DR
Section 10(38)Section 131Section 133(6)Section 3Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2015-16 Income Tax Officer Divesh Ashok Bafna, Ward-20(1)(1), 302, C-Wing, 3rd Floor, Room No. 303, 3rd Floor, vs. Arihant Apartment, Piramal Chamber, Dr. D.B. Marg, Lalbaugh, Parel, Mumbai Central, Mumbai. Mumbai. PAN : ATAPB9065D (Appellant) (Respondent) For Assessee : Shri Neelkanth Khandelwal, For Revenue : Shri R.R. Makwana, Sr.DR Date of Hearing : 05-12-2024 Date of Pronouncement : 05-12-2024 O R D E R PER B.R. BASKARAN, A.M : The Re…

GIGEO CONSTRUCTION CO. PVT. LTD.,,NAGPUR vs. ACIT, CENTRAL CIRCLE- 1(3),, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 97/NAG/2017[2003-04]Status: DisposedITAT Nagpur09 Sept 2024AY 2003-04

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.486/Nag./2016 ITA no.488/Nag./2016 (Assessment Year : 2007–08) (Assessment Year : 2009–10) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(3), Nagpur v/s M/s. Gigeo Construction Co. Pvt. Ltd. ……………. Respondent Dhantoli, Nagpur 440 010 PAN – AAACG6861E ITA no.97/Nag./2017 (Assessment Year : 2003–04) M/s. Gigeo Construction Co. Pvt. Ltd. Dhantoli, Nagpur 440 010 ……………. Appellant PAN – AAACG6861E v/s Dy. Commissioner of Income Tax ……………. Respondent Centr…

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 488/NAG/2016[2009-10]Status: DisposedITAT Nagpur09 Sept 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.486/Nag./2016 ITA no.488/Nag./2016 (Assessment Year : 2007–08) (Assessment Year : 2009–10) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(3), Nagpur v/s M/s. Gigeo Construction Co. Pvt. Ltd. ……………. Respondent Dhantoli, Nagpur 440 010 PAN – AAACG6861E ITA no.97/Nag./2017 (Assessment Year : 2003–04) M/s. Gigeo Construction Co. Pvt. Ltd. Dhantoli, Nagpur 440 010 ……………. Appellant PAN – AAACG6861E v/s Dy. Commissioner of Income Tax ……………. Respondent Centr…

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 486/NAG/2016[2007-08]Status: DisposedITAT Nagpur09 Sept 2024AY 2007-08

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya
Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.486/Nag./2016 ITA no.488/Nag./2016 (Assessment Year : 2007–08) (Assessment Year : 2009–10) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(3), Nagpur v/s M/s. Gigeo Construction Co. Pvt. Ltd. ……………. Respondent Dhantoli, Nagpur 440 010 PAN – AAACG6861E ITA no.97/Nag./2017 (Assessment Year : 2003–04) M/s. Gigeo Construction Co. Pvt. Ltd. Dhantoli, Nagpur 440 010 ……………. Appellant PAN – AAACG6861E v/s Dy. Commissioner of Income Tax ……………. Respondent Centr…

SARAF EXPORTS,SARDARSHAHAR vs. ACIT, JHUNJHUNU

In the result, the appeal of the assessee is partly allowed

ITA 104/JPR/2021[2011-12]Status: DisposedITAT Jaipur20 Feb 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: None (Written submission)For Respondent: Ms Monisha Choudhary (Addl.CIT)
Section 143(3)Section 40Section 801BSection 80ISection 80L

…rounds of appeal may be dismissed and the order of the CIT(A) maybe upheld” The ld. DR has also submitted following decision for support the contentions so raised:-  Liberty India vs. CIT *\(2009) 183 taxman 349 (SC).  CIT vs. Sikandarkhan N. Tunvar (2013) 33 Taxmann.com 133 ( Gujarat H.C.).  CIT vs. Crescent Export Syndicate (2013) 33 taxmann.com 250 ( Culcutta H.C.)  CIT vs. Garments Crafts (2016) 68 taxmann.com 222 ( Raj. H.C.) 11 Saraf Export vs. ACIT 8. We have persuaded the written submission filed by both the parties and have gone through the rival contentions. We have also persuaded the decisions…

KALINDI ESTATE,MUMBAI vs. ITO WD 25(3)(2), MUMBAI

In the result, the appeal is dismissed

ITA 4854/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 Oct 2018AY 2011-12

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2011-12 M/S Kalindi Estate Income Tax Officer, Developers, Laxmi Vs. Ward 25(3)(2), C/11, Shopping Centre, V.L. Lane, Pratyakshakar Bhavan, Kandivli (West), Mumbai- Bandra Kurla Complex, 400067. Mumbai. Pan No. Aaaak0052B Appellant Respondent Assessee By : Ms. Aarti Sathe, Ar Revenue By : Mr. Manoj Kumar Singh, Dr Date Of Hearing : 07/08/2018 Date Of Pronouncement : 23/10/2018

For Appellant: Ms. Aarti Sathe, ARFor Respondent: Mr. Manoj Kumar Singh, DR
Section 139Section 142(1)Section 143(3)Section 194ASection 194CSection 194HSection 194JSection 201Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 M/s Kalindi Estate Income Tax Officer, Developers, Laxmi Vs. Ward 25(3)(2), C/11, Shopping Centre, V.L. Lane, Pratyakshakar Bhavan, Kandivli (West), Mumbai- Bandra Kurla Complex, 400067. Mumbai. PAN No. AAAAK0052B Appellant Respondent Assessee by : Ms. Aarti Sathe, AR Revenue by : Mr. Manoj Kumar Singh, DR Date of Hearing : 07/08/2018 Date of pronouncement : 23/10/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The r…

PAWANKUMAR JYOTIPRASAD AGARWAL,,PUNE vs. INCOME-TAX OFFICER,, PUNE

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1016/PUN/2017[2012-13]Status: DisposedITAT Pune25 May 2018AY 2012-13

Bench: Shri D. Karunakara Rao, Am

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Pankaj Garg
Section 40

…पुणे "यायपीठ "यायपीठ "यायपीठ “SMC” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य केकेकेके सम" सम" "ी "ी क"णाकरा क"णाकरा राव, लेखा सद"य सद"य सम" सम" डी डी राव राव लेखा लेखा BEFORE SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.1016/PUN/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2012-13 वष" Pawankumar Jyotiprasad Agarwal, Near Century Enka Colony No.1 A/P. Bhosari, Nea…

RAMESH HARIBHAU GAWALI,,AHMEDNAGAR vs. INCOME-TAX OFFICER,,

In the result, the appeal of the assessee is partly allowed for

ITA 1013/PUN/2015[2010-11]Status: DisposedITAT Pune11 Apr 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri S.N. DoshiFor Respondent: Shri Mukesh Jha, JCIT
Section 143(3)Section 40Section 40A(3)

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1013/PUN/2015 "नधा"रण वष" / Assessment Year : 2010-11 Shri Ramesh Haribhau Gawali, ………. अपीलाथ" / 107, Samartha Apartments, Appellant Near Gulmohar Police Chowkey, Swami Samartha Mandir, Ahmednagar – 414 003. PAN : AHEPG1692H. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward – 1, Ahmednagar. Respondent अपीलाथ" क" ओर से / Appellant by : Shri S.N. Doshi. ""यथ" क" ओर से / Respondent by : Shri Mukesh Jha, JCIT. सुनवाई क" त…

ORIGINAL KERALA JEWELLERS,CHENNAI vs. DCIT, CHENNAI

ITA 196/CHNY/2017[2012-13]Status: DisposedITAT Chennai11 Jan 2018AY 2012-13

Bench: Shri George Mathan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos. 191 To 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 To 2012-13) Vs The Deputy Commissioner Of M/S. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. Pan:Aaafo0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan, Advocate अपीलाथ"क"ओरसे/ Appellant By ""यथ"क"ओरसे/Respondent By : Smt. S. Vijayaprabha, Jcit

For Respondent: Smt. S. Vijayaprabha, JCIT
Section 147Section 250(6)Section 36(1)(iii)Section 43B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी जॉज" माथन, "याियक सद"य, "याियक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos. 191 to 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 to 2012-13) Vs The Deputy Commissioner of M/s. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. PAN:AAAFO0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan…

ORIGINAL KERALA JEWELLERS,CHENNAI vs. DCIT, CHENNAI

ITA 195/CHNY/2017[2011-12]Status: DisposedITAT Chennai11 Jan 2018AY 2011-12

Bench: Shri George Mathan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos. 191 To 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 To 2012-13) Vs The Deputy Commissioner Of M/S. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. Pan:Aaafo0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan, Advocate अपीलाथ"क"ओरसे/ Appellant By ""यथ"क"ओरसे/Respondent By : Smt. S. Vijayaprabha, Jcit

For Respondent: Smt. S. Vijayaprabha, JCIT
Section 147Section 250(6)Section 36(1)(iii)Section 43B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी जॉज" माथन, "याियक सद"य, "याियक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos. 191 to 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 to 2012-13) Vs The Deputy Commissioner of M/s. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. PAN:AAAFO0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan…

ORIGINAL KERALA JEWELLERS,CHENNAI vs. DCIT, CHENNAI

ITA 194/CHNY/2017[2010-11]Status: DisposedITAT Chennai11 Jan 2018AY 2010-11

Bench: Shri George Mathan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos. 191 To 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 To 2012-13) Vs The Deputy Commissioner Of M/S. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. Pan:Aaafo0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan, Advocate अपीलाथ"क"ओरसे/ Appellant By ""यथ"क"ओरसे/Respondent By : Smt. S. Vijayaprabha, Jcit

For Respondent: Smt. S. Vijayaprabha, JCIT
Section 147Section 250(6)Section 36(1)(iii)Section 43B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी जॉज" माथन, "याियक सद"य, "याियक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos. 191 to 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 to 2012-13) Vs The Deputy Commissioner of M/s. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. PAN:AAAFO0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan…

ORIGINAL KERALA JEWELLERS,CHENNAI vs. DCIT, CHENNAI

ITA 193/CHNY/2017[2009-10]Status: DisposedITAT Chennai11 Jan 2018AY 2009-10

Bench: Shri George Mathan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos. 191 To 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 To 2012-13) Vs The Deputy Commissioner Of M/S. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. Pan:Aaafo0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan, Advocate अपीलाथ"क"ओरसे/ Appellant By ""यथ"क"ओरसे/Respondent By : Smt. S. Vijayaprabha, Jcit

For Respondent: Smt. S. Vijayaprabha, JCIT
Section 147Section 250(6)Section 36(1)(iii)Section 43B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी जॉज" माथन, "याियक सद"य, "याियक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos. 191 to 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 to 2012-13) Vs The Deputy Commissioner of M/s. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. PAN:AAAFO0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan…

ORIGINAL KERALA JEWELLERS,CHENNAI vs. DCIT, CHENNAI

ITA 192/CHNY/2017[2008-09]Status: DisposedITAT Chennai11 Jan 2018AY 2008-09

Bench: Shri George Mathan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos. 191 To 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 To 2012-13) Vs The Deputy Commissioner Of M/S. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. Pan:Aaafo0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan, Advocate अपीलाथ"क"ओरसे/ Appellant By ""यथ"क"ओरसे/Respondent By : Smt. S. Vijayaprabha, Jcit

For Respondent: Smt. S. Vijayaprabha, JCIT
Section 147Section 250(6)Section 36(1)(iii)Section 43B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी जॉज" माथन, "याियक सद"य, "याियक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos. 191 to 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 to 2012-13) Vs The Deputy Commissioner of M/s. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. PAN:AAAFO0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan…

ORIGINAL KERALA JEWELLERS,CHENNAI vs. DCIT, CHENNAI

ITA 191/CHNY/2017[2007-08]Status: DisposedITAT Chennai11 Jan 2018AY 2007-08

Bench: Shri George Mathan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos. 191 To 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 To 2012-13) Vs The Deputy Commissioner Of M/S. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. Pan:Aaafo0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan, Advocate अपीलाथ"क"ओरसे/ Appellant By ""यथ"क"ओरसे/Respondent By : Smt. S. Vijayaprabha, Jcit

For Respondent: Smt. S. Vijayaprabha, JCIT
Section 147Section 250(6)Section 36(1)(iii)Section 43B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी जॉज" माथन, "याियक सद"य, "याियक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos. 191 to 196/Mds/2017 (िनधा"रणवष" / Assessment Years: 2007-08 to 2012-13) Vs The Deputy Commissioner of M/s. Original Kerala Jewellers, No.91, Sundaram Complex, Income Tax, Usman Road, T. Nagar, Non Corporate Circle – 2, Chennai – 600 017. Chennai -34. PAN:AAAFO0104F (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. Vijayaraghavan…

ITO WD 2(4), THANE vs. SAI SHAKTI ENTERPRISES, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 4266/MUM/2014[2005-06]Status: DisposedITAT Mumbai27 Oct 2017AY 2005-06

Bench: Shri R.C. Sharma & Shri Pawan Singhsai Shakti Enterprises, Commissioner Of Income Tax-1, Shop No. 2, Building No. B/4, Thane, First Floor, Vardhan Shanti Nagar, Sector 10, Vs. Building, Midc, Wagle Industrial Mira Road, Thane-400604. Estate, Thane-401107 Pan: Aaxfs8506L (Appellant) (Respondent) Income Tax Officer, Sai Shakti Enterprises, Ashar I.T. Park, 6Th Floor, Shop No. 2, Building No. B/4, Wagle Industrial Estate, Vs. Shanti Nagar, Sector 10, Road No. 167, Thane (W) Mira Road,Thane. Pan: Aaxfs8506L (Appellant) (Respondent)

For Appellant: Shri Virag H. ShahFor Respondent: Shri V. Justin (Sr. DR)
Section 143Section 143(3)Section 253Section 254(1)Section 263Section 40Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “E”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Sai Shakti Enterprises, Commissioner of Income Tax-1, Shop No. 2, Building No. B/4, Thane, first floor, Vardhan Shanti Nagar, Sector 10, Vs. Building, MIDC, Wagle Industrial Mira Road, Thane-400604. Estate, Thane-401107 PAN: AAXFS8506L (Appellant) (Respondent) Income Tax Officer, Sai Shakti Enterprises, Ashar I.T. Park, 6th Floor, Shop No. 2, Building No. B/4, Wagle Industrial Estate, Vs. Shanti Nagar, Sector 10, Road No. 167, Thane (W) Mira Road,Thane. PAN: AAXFS8506L (Appell…

M/S. UTKAL PLASTER PVT. LTD.,BHUBANESWAR vs. ITO, WARD-1(3), BHUBANESWAR

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

ITA 249/CTK/2016[2008-09]Status: DisposedITAT Cuttack23 Jan 2017AY 2008-09

Bench: Shri N.S Sainiassessment Year :2008-09

For Appellant: Shri K.K.Bal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 194CSection 40Section 68

…Asse ssment Year :20 08- 09 IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER Assessment Year :2008-09 M/s. UJtkal Plaster Pvt Ltd., Vs. ITO,Ward-1(3), C/O. Jagannath Saw Mill, Bhubaneswar. Cuttack Road, Bhubaneswar. PAN/GIR No. (Appellant) .. ( Respondent) Assessee by : Shri K.K.Bal, AR Revenue by : Shri D.K.Pradhan, DR Date of Hearing : 02 /02/ 2017 Date of Pronouncement : 02/02/ 2017 O R D E R This is an appeal filed by the assessee against the order of CIT(A)-1, Bhubaneswar, dated 31.3.2016, for the assessment year 2008-09. 2. In Ground Nos.2,3…

M/S DHAMEJA MINING,SIKKIM vs. ITO, WD-2(4), ASANSOL, ASANSOL

In the result, the appeal of assessee is allowed for statistical purposes

ITA 701/KOL/2015[2010-2011]Status: DisposedITAT Kolkata21 Dec 2016AY 2010-2011

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

Section 143(2)Section 194Section 40Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL,‘D’ BENCH KOLKATA Before : Shri M.Balaganesh, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member I.T.A. No. 701/KOL/2015 A.Y: 2010-11 M/s. Dhameja Mining Vs. I.T.O., W 2(4), Asansol PAN: AAFFD 6501A (Appellant) (Respondent) Appearances by: Shri U. Dasgupta, Advocate, ld.AR None appeared for the revenue Date of hearing : 01-11-2016 Date of pronouncement : 21-12-2016 O R D E R Shri S.S. Viswanethra Ravi, JM :- This appeal by the assessee is directed against the order dated 16-03-2015 passed by the Commissioner of Income Tax(Appeals),Asansol for the…