CIT v. Solutions

80 Taxmann.com 246Reported decision2017#16137 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2020 to 2023.

Judgments citing CIT v. Solutions

Shri Shamjibhai Jivabhai Balasara, Madhapar Village, Bhuj-Kutch vs. The ITO Ward-1, Bhuj-Kutch

In the result, the ground of the assessee's appeal is allowed

ITA 225/RJT/2022[2014-15]Status: DisposedITAT Rajkot08 Dec 2023AY 2014-15

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 225/Rjt/2022 धििाधरणणवध/Asstt. Year:2014-2015

For Appellant: Shri D.M Rindani, with Ms Devina Patel, A.RsFor Respondent: Shri Ashish Kumar Pandey, Sr. DR
Section 143(3)Section 40A(3)

…आयकरअपीलीयअधिकरण, राजकोटनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (Conducted through E-Court) BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 225/Rjt/2022 धििाधरणणवध/Asstt. Year:2014-2015 Shamjibhai Jivabhai Balasara, Vs. I.T.O, 1/1, Yadunandan Chambers, Ward-1, Opp. Bus Station, Bhuj. Junavas, Madhapar, Bhuj-370020. PAN: AKYPB5201A (Applicant) (Respondent) Assessee by : Shri D.M Rindani, with Ms Devina Patel, A.Rs Revenue by : Shri Ashish Kumar Pandey, Sr. DR सुिणाईकीतारीख/Date of Hearing : 26/09/2023 घोवणाकीतारीख/Date of Pronounce…

Amit Colonizers Limited, Jaipur vs. ACIT, Jaipur

In the result, the ground of the assessee’s appeal is allowed

ITA 253/JPR/2023[2012-13]Status: DisposedITAT Jaipur26 Sept 2023AY 2012-13

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

For Appellant: Sh. Vedant Agarwal (Adv.)For Respondent: Sh. Anup Singh (Addl. CIT)
Section 142(1)Section 143(2)Section 143(3)Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 253/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Amit Colonizers Limited ACIT, Vs. Flat No. 1, Plot No. E-97, Subhash Jaipur Marg, C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 9928 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vedant Agarwal (Adv.) jktLo dh vksj ls@ R…

M/S Skyways Township Pvt. Ltd., Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

In the result, the ground of the assessee's appeal is allowed

ITA 824/JPR/2019[2014-15]Status: DisposedITAT Jaipur22 Jun 2021AY 2014-15
For Appellant: Shri Vedant Agarwal (CA) &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 2(22)(e)Section 40A(3)

…f evasion of tax is relevant consideration for which section 40A(3) has been brought on the statute books and which has been satisfied in the instant case. Similar view has been taken by the Hon'ble Rajasthan High Court in case of CIT vs Solutions reported in 80 Taxmann.com 246 wherein it was held as under: "11. The Appellate Authorities have relied upon the judgment rendered in the case of Attar Singh Gurmukh Singh v. ITO [1991] 191 ITR 667/59 Taxman 11 (SC), where the hon'ble apex court has observed as under (page 673) : "The terms of section 40A(3) are not absolute. Consideration of business expediency and ot…

Smt. Manju Gupta, Jaipur vs. Deputy Commissioner of Income Tax, Circle-4, Jaipur

In the result, the ground of the assessee's appeal is allowed

ITA 251/JPR/2019[2015-16]Status: DisposedITAT Jaipur22 Jun 2021AY 2015-16
For Appellant: Shri Vedant Agarwal (CA) &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 2(22)(e)Section 40A(3)

…f evasion of tax is relevant consideration for which section 40A(3) has been brought on the statute books and which has been satisfied in the instant case. Similar view has been taken by the Hon'ble Rajasthan High Court in case of CIT vs Solutions reported in 80 Taxmann.com 246 wherein it was held as under: "11. The Appellate Authorities have relied upon the judgment rendered in the case of Attar Singh Gurmukh Singh v. ITO [1991] 191 ITR 667/59 Taxman 11 (SC), where the hon'ble apex court has observed as under (page 673) : "The terms of section 40A(3) are not absolute. Consideration of business expediency and ot…

M/S Skyways Township Pvt Ltd. 1/2 Lic Flats, Vidyadhar Nagar, Sector-6, Jaipur vs. DCIT Circle-4, Jaipur

In the result, the ground of the assessee's appeal is allowed

ITA 250/JPR/2019[2015-2016]Status: DisposedITAT Jaipur22 Jun 2021AY 2015-2016
For Appellant: Shri Vedant Agarwal (CA) &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 2(22)(e)Section 40A(3)

…f evasion of tax is relevant consideration for which section 40A(3) has been brought on the statute books and which has been satisfied in the instant case. Similar view has been taken by the Hon'ble Rajasthan High Court in case of CIT vs Solutions reported in 80 Taxmann.com 246 wherein it was held as under: "11. The Appellate Authorities have relied upon the judgment rendered in the case of Attar Singh Gurmukh Singh v. ITO [1991] 191 ITR 667/59 Taxman 11 (SC), where the hon'ble apex court has observed as under (page 673) : "The terms of section 40A(3) are not absolute. Consideration of business expediency and ot…

M/S Vijayeta Buildcon Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, the ground of the assessee’s appeal is allowed

ITA 980/JPR/2018[2007-08]Status: DisposedITAT Jaipur27 Oct 2020AY 2007-08
For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Sh. B. K. Gupta (CIT)
Section 153ASection 253(5)Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ 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. 980/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2007-08 cuke M/s Vijayeta Buildcon Pvt. Ltd. The ACIT, Vs. B-68, Sterling Ground Floor Central Circle-01, Prithviraj Road, C-Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCV3035B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma (CA) & Sh. Rajn…

CIT v. Solutions (80 Taxmann.com 246) — Cited in 6 Judgments | BharatTax