CIT v. Supertech Diamond Tools Pvt. Ltd.

229 Taxmann 62High Court2015#13780 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2018 to 2024.

Judgments citing CIT v. Supertech Diamond Tools Pvt. Ltd.

Samarth Lifestyle Retailing Pvt. Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 621/JPR/2024[2011-12]Status: DisposedITAT Jaipur17 Oct 2024AY 2011-12

For Appellant: Shri P. C. Parwal, CAFor Respondent: Shri Sanjay Nargas, Addl. CIT

Section 143(1)Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,'A' JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 621/JP/2024 निर्धारण वर्ष / Assessment Year : 2011-12 Samarth Lifestyle Retailing Private Limited, 601, 6th Floor, Ganga Heights SB-154, Lal Kothi Tonk Road, Jaipur बनाम Vs. DCIT, Circle-06, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAACV 7598 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri P.…

Income Tax Officer, Ward-1, Beawar vs. M/S Shephali Hotels & Resorts Pvt. Ltd., Beawar

In the result, the appeal of the Revenue is dismissed

ITA 1224/JPR/2018[2012-13]Status: DisposedITAT Jaipur05 Mar 2020AY 2012-13

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1224/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Ito M/S. Shephali Hotels & Resorts Pvt. Ltd Vs. Ward- 1 14-A, Ashirwad Bhawan Beawar Champa Nagar, Beawar Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aamcs 9146 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri A.K. Mehla, Jcit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Prakul Khurana, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/02/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 05 /03/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Revenue Is Directed Against The Order Of Ld. Cit(A), Ajmer Dated 01-08-2018 For The Assessment Year 2010-11. The Revenue Has Raised The Following Grounds. ‘’In View Of The Facts & Circumstances Of The Case, The Ld. Cit(A), Ajmer Has Erred In:- 1. Deleting Addition Of Rs. 21,5,00,000/- Made On Account Of Bogus Share Application Money Received

For Appellant: Shri Prakul Khurana, CAFor Respondent: Shri A.K. Mehla, JCIT-DR fu/kZkfjrh dh vksj ls@

Section 133(6)Section 142(1)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘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. 1224/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke The ITO M/s. Shephali Hotels & Resorts Pvt. Ltd Vs. Ward- 1 14-A, Ashirwad Bhawan Beawar Champa Nagar, Beawar LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No.: AAMCS 9146 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri A.K. Mehla, JCIT-DR fu/kZkfjrh dh vksj ls@ Assessee by…

Mrs. Renu Sehgal, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, the appeals of the assessee is allowed and that of the

ITA 708/JPR/2018[2012-13]Status: DisposedITAT Jaipur19 Aug 2019AY 2012-13

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Varinder Mehta, CIT-DR fu/kZkfjrh dh vksj ls@

Section 143Section 143(3)Section 153Section 153ASection 51Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘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. 837/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke The ACIT Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPS 3048 M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 708 & 709 JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 & 2015-16 cuke Mrs. Renu Sehga…

Shreenath Heritage Liquor Pvt. Ltd., Jhunjhunu vs. Assistant Commissioner of Income Tax, Circle, Jhunjhunu

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

ITA 279/JPR/2018[2013-14]Status: DisposedITAT Jaipur16 Jul 2018AY 2013-14

For Appellant: Shri S.L. Poddar, Advocate and Ms. Eisha Kanoongo, AdvocateFor Respondent: Shri A.S. Nehra, JCIT - DR

Section 115BSection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,o Jh HkkxpUn] ys[kk lnL; lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 279/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2013-14 cuke M/s. Shreenath Heritage Liquor Pvt Ltd. The ACIT Vs. G-1/100, RIICO Area Circle Jhunjhunu Jhunjhunu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICS 3950 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri S.L. Poddar, Advocate and Ms. Eisha Kanoongo, Advocate jktLo dh vksj ls@ Re…

ITO, Jaipur vs. Alook Finetrade P Ltd, Jaipur

In the result, ground no.2 taken by the assessee company is allowed

ITA 180/JPR/2015[2005-06]Status: DisposedITAT Jaipur14 May 2018AY 2005-06

For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@

Section 143(1)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, 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. 180/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2005-06 cuke Income Tax Officer, M/s Alok Fintrade (P) Ltd., 411, 3rd Floor, Shalimar Complex, Vs. Ward-2(2), Jaipur. Church Road, M.I. Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECA 6776 G vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 20/JP/2015 (Arising out of vk;dj vihy la-@ITA No.…

Shivalik Kinema Pvt. Ltd., Jaipur vs. DCIT, Jaipur

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

ITA 400/JPR/2016[2010-11]Status: DisposedITAT Jaipur23 Apr 2018AY 2010-11

For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT)

Section 139(1)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy 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. 400/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Shivalik Kinema Pvt. Ltd., DCIT, Vs. E-822, Road No. 14, VKI, Circle-04 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACS6572L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Smt. Seema Meena (JCIT) lq…

Choice Buildestate Private Limited, Jaipur vs. ITO, Jaipur

In the result, ground no.2 taken by the assessee company is allowed

ITA 431/JPR/2016[2007-08]Status: DisposedITAT Jaipur28 Mar 2018AY 2007-08

For Appellant: Shri S. L. Poddar &For Respondent: Shri Ran Singh (Addl. CIT)

Section 132(4)Section 139(2)Section 143(1)Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy 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. 431/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2007-08 M/s Choice Buildestate cuke Income Tax Officer, Private Limited, Vs. Ward-5(2) 144, Adarsh Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCC9805G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 432/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2007-08 M/s Choice Colonizers…