What is CIT v. Usha Stud Agricultural Farms Ltd. authority for?

An addition cannot be made under Section 68 for cash credits if it is established that the credits do not pertain to the impugned assessment year but relate to earlier assessment years.

How many judgments cite CIT v. Usha Stud Agricultural Farms Ltd.?

98 judgments on BharatTax cite CIT v. Usha Stud Agricultural Farms Ltd. (301 ITR 384), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Usha Stud Agricultural Farms Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 1961, Section 142(1), Section 143(2), Section 143(3), Section 147.

CIT v. Usha Stud Agricultural Farms Ltd. (301 ITR 384)

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 115/NAG/2024[2016-17]Status: DisposedITAT Nagpur26 Dec 2024AY 2016-17

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd, Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. ACIT Central Circle-1(1), Nagpur

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

Assistant Commissioner of Income Tax, Central Circle-2(1), Kolkata vs. Pujita Merchandise Private Limited, Kolkata

The appeal of the revenue is dismissed

ITA 1293/KOL/2024[2012-13]Status: DisposedITAT Kolkata07 Nov 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. No.1293/Kol/2024 Assessment Year: 2012-13 Acit, Cc-2(1), Kolkata………………………..………………….…..……Appellant Vs. Pujita Merchandise Pvt. Ltd.…..….........…………..…........……...…..…..Respondent 37E, Block-B, New Alipore, Kolkata – 700053. [Pan: Aadcp7771M] Appearances By: Shri Subhendu Datta, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Ravi Tulsiyan, Fca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 06, 2024 Date Of Pronouncing The Order : November 07, 2024 Order Per Sonjoy Sarma: The Present Appeal Is Filed By The Revenue Against The Order Dated 12.03.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, We Note That There Is A Delay Of 27 Days In Filing The Present Appeal For Which Application For Condonation Of Delay Is Placed On Record, Wherein, The Reasons For The Delay Have Duly Been Mentioned. Considering The Averments Made In The Application, We Find Sufficient Cause For The Delay. Accordingly, We Condone The Delay & Proceed To Adjudicate Upon The Matter. 3. The Brief Facts Of The Case Are That The Assessee Is A Company & Filed Its Return Of Income For The Assessment Year In Question On 27.09.2012 Reporting A Total Income Of Rs.11,100/-. Thereafter, The Case Of The Assessee Was Selected For Scrutiny Under Cass Followed By Issuance Of Notices U/S 143(2) & 142(1) Of The Act & In Response To

Section 131Section 133(6)Section 143(2)Section 143(3)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.1293/Kol/2024 Assessment Year: 2012-13 ACIT, CC-2(1), Kolkata………………………..………………….…..……Appellant vs. Pujita Merchandise Pvt. Ltd.…..….........…………..…........……...…..…..Respondent 37E, Block-B, New Alipore, Kolkata – 700053. [PAN: AADCP7771M] Appearances by: Shri Subhendu Datta, CIT-DR, appeared on behalf of the appellant. Shri Ravi Tulsiyan, FCA, appeared on behalf of the Respondent. Date of concluding the hearing : November…

Sha Thanmal Sukhraj Jain & Co, Ranebenuur vs. Income Tax Officer, Ward-2, Haveri

In the result, we partly allow the appeal of the assessee

ITA 961/BANG/2024[2012-13]Status: DisposedITAT Bangalore28 Aug 2024AY 2012-13

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2012-13

For Appellant: Shri Sudheendra B.R., AdvocateFor Respondent: Shri Sreenivasa Karthik Devara

Section 234BSection 250

…ng (India) (P.) Ltd. v DCIT [2021] 123 taxmann.com 129 (Delhi - Trib.) Where creditors were brought forward balances, no addition under section 68 12 DCIT v. Amod Petrochem (P) Ltd. [2008] 307 ITR 265 (Guj.) 13 CIT v. Usha Stud Agricultural Farms Ltd. [2008] 301 ITR 384 (Delhi) 8. The ld. DR relied on the order of lower authorities and submitted that regarding difference in accounts of Rs.60,529, the assessee did not Page 6 of 9 file any evidence as placed in Page 106 of PB. It was the primary duty of the assessee to substantiate all the entries made in the books of account with cogent materials. However the a…

Leelaram Choudhary, Bangalore vs. Income Tax Officer, Ward-5(2)(5), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1086/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Jul 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Ms.Neha Sahay, JCIT-DR

Section 115BSection 133(6)Section 142(1)Section 143(2)Section 234BSection 250Section 68

…axman.com 441 (Gujarat). Similar view was also taken by the Gujarat High Court in the case of Dy. CIT vs. Amod Petro-Chem (P) Ltd. 2008 ITO vs. Shri Samir J. Shah 217 CTR (Guj) 401. The Delhi High Court in the case of CIT vs. Usha Stud Agricultural Farms Ltd. 301 ITR 384 (Del) also held that when the credit balance appearing in the account of the assessee did not pertain to the year under consideration, the Assessing Officer was not justified in making the impugned addition u/s. 68 of the Act. Again, the Delhi ITAT in the case of Mahaveer Prasad vs. ITO 40 taxman 35 (Del Trib) (Tax Magazine) held that amounts fou…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Experion Hospitality Pvt. Ltd

ITA - 361 / 2024HC Delhi19 Jul 2024

Section 142(1)Section 147Section 68

…HC Server on 27/03/2026 at 13:13:33 provisions of Section 68 is not sustainable. Reliance in this regard has been rightly placed by the learned AR on the judgment of Hon'ble Delhi High Court in the case of CIT Vs. Usha Stud Agricultural Farms Ltd. [2008] 301 ITR 384 (Del.), which is also cited before learned CIT(A).” 3. In view of the aforesaid, we are of the considered opinion that no substantial question of law arises. The appeal fails and shall stand dismissed. YASHWANT VARMA, J RAVINDER DUDEJA, J JULY 19, 2024/kk This is a digitally signed order. The authenticity of the order can be r…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…ettled that sums pertaining to earlier years, brought forward as pending balance cannot be taxed under the provisions of Section 68 of the Act. It has been so held, inter-alia in the following decisions : i) 152 1TR 583 (Del) CIT vs. Om Prakash Mahajan ii)301 ITR 384 (Del) CIT vs. Usha Stud Agricultural Farms Ltd. 8. Since it is a finding of fact recorded by the C1T(A) that this credit balance appearing in the accounts of the assessee, does not pertain to the year under consideration, under these circumstances, the Assessing Officer was not justified in making the impugned addition under section 68 of the Ac…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…ettled that sums pertaining to earlier years, brought forward as pending balance cannot be taxed under the provisions of Section 68 of the Act. It has been so held, inter-alia in the following decisions : i) 152 1TR 583 (Del) CIT vs. Om Prakash Mahajan ii)301 ITR 384 (Del) CIT vs. Usha Stud Agricultural Farms Ltd. 8. Since it is a finding of fact recorded by the C1T(A) that this credit balance appearing in the accounts of the assessee, does not pertain to the year under consideration, under these circumstances, the Assessing Officer was not justified in making the impugned addition under section 68 of the Ac…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…ettled that sums pertaining to earlier years, brought forward as pending balance cannot be taxed under the provisions of Section 68 of the Act. It has been so held, inter-alia in the following decisions : i) 152 1TR 583 (Del) CIT vs. Om Prakash Mahajan ii)301 ITR 384 (Del) CIT vs. Usha Stud Agricultural Farms Ltd. 8. Since it is a finding of fact recorded by the C1T(A) that this credit balance appearing in the accounts of the assessee, does not pertain to the year under consideration, under these circumstances, the Assessing Officer was not justified in making the impugned addition under section 68 of the Ac…

Jayem Realty Management Pvt Ltd, Mumbai vs. Principle Comm. of Income Tax-1, Mumbai

ITA 2216/MUM/2023[2010-2011]Status: DisposedITAT Mumbai13 Dec 2023AY 2010-2011

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blejayam Realty Management Pvt Ltd., V. Pr.Cit Recondo Compound Room No. 330, 3Rd Floor Inside Municipal Asphalt Compound Aayakar Bhavan, M.K. Road S.K. Ahire Marg, Worli Mumbai - 400020 Mumbai - 400030 Pan: Aaccj0004G (Appellant) (Respondent) Assessee Represented By : Shri Vimal Punamiya & Shri Himanshu Gandhi Department Represented By : Shri Ankush Kapoor

Section 143Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Jayam Realty Management Pvt Ltd., v. Pr.CIT Recondo Compound Room No. 330, 3rd Floor Inside Municipal Asphalt Compound Aayakar Bhavan, M.K. Road S.K. Ahire Marg, Worli Mumbai - 400020 Mumbai - 400030 PAN: AACCJ0004G (Appellant) (Respondent) Assessee Represented by : Shri Vimal Punamiya & Shri Himanshu Gandhi Department Represented by : Shri Ankush Kapoor Date of Conclusion of Hearing : 07.11.2023 Date of Pronouncement : 13.12.2023 O R D E R PER S. RIFA…

T.G. Ranganath, Bangalore vs. DCIT, Bangalore

ITA 173/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Oct 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri Satyanarayana Rao, A.R. &For Respondent: Shri Sathyasai Rath, D.R

Section 147Section 68

…ITA Nos.1457, 1466, 1467/Bang/2012 & T.G. Ranganath, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2008-09 T.G. Ranganath “Om Sairam” No.523, 3rd Main, 2nd Phase, BSK III Stage ACIT Vs. Bangalore 560 085 Circle-4(1) Bangalore PAN NO : AABPR9993R ASSESSEE RESPONDENT Assessment Year: 2009-10 T.G. Ranganath ACIT Bangalore 560 085 Vs. Circle-4(1) Bangalore APPELLANT RESPONDENT Assessment Year: 2010-11 T.G. Ranganath DCIT Bangalore 560 085 Vs. Circle-4(1) Bangalore APPELLANT RESPONDEN…

T.G. Ranganath, Bangalore vs. ACIT, Bangalore

ITA 1467/BANG/2012[2009-10]Status: DisposedITAT Bangalore30 Oct 2023AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri Satyanarayana Rao, A.R. &For Respondent: Shri Sathyasai Rath, D.R

Section 147Section 68

…ITA Nos.1457, 1466, 1467/Bang/2012 & T.G. Ranganath, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2008-09 T.G. Ranganath “Om Sairam” No.523, 3rd Main, 2nd Phase, BSK III Stage ACIT Vs. Bangalore 560 085 Circle-4(1) Bangalore PAN NO : AABPR9993R ASSESSEE RESPONDENT Assessment Year: 2009-10 T.G. Ranganath ACIT Bangalore 560 085 Vs. Circle-4(1) Bangalore APPELLANT RESPONDENT Assessment Year: 2010-11 T.G. Ranganath DCIT Bangalore 560 085 Vs. Circle-4(1) Bangalore APPELLANT RESPONDEN…

ACIT, Bangalore vs. Sri. T.G. Ranganath, Bangalore

ITA 1457/BANG/2012[2009-10]Status: DisposedITAT Bangalore30 Oct 2023AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri Satyanarayana Rao, A.R. &For Respondent: Shri Sathyasai Rath, D.R

Section 147Section 68

…ITA Nos.1457, 1466, 1467/Bang/2012 & T.G. Ranganath, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2008-09 T.G. Ranganath “Om Sairam” No.523, 3rd Main, 2nd Phase, BSK III Stage ACIT Vs. Bangalore 560 085 Circle-4(1) Bangalore PAN NO : AABPR9993R ASSESSEE RESPONDENT Assessment Year: 2009-10 T.G. Ranganath ACIT Bangalore 560 085 Vs. Circle-4(1) Bangalore APPELLANT RESPONDENT Assessment Year: 2010-11 T.G. Ranganath DCIT Bangalore 560 085 Vs. Circle-4(1) Bangalore APPELLANT RESPONDEN…

DCIT, CC-1(2), Kolkata vs. M/S. Chaman Metalics Ltd., Maharashtra

In the result, the appeal of the Revenue stands dismissed

ITA 610/KOL/2023[2007-08]Status: DisposedITAT Kolkata18 Oct 2023AY 2007-08

Bench: Shri Sanjay Garganddr. Manish Borad

Section 133(6)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH KOLKATA "ी संजय गग", "या"यक सद"यएवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member andDr. Manish Borad, Accountant Member I.T.A No.610/Kol/2023 Assessment year: 2007-08 DCIT, CC-1(2), Kolkata.........................................................……Appellant vs. M/s ChamanMetallics Ltd....................…............,..…...…..…..Respondent A-26, MIDC, Tadali Growth Centre, Chandrapur-442406, Maharashtra. [PAN: AACCC3756E] Appearances by: Shri Sanjay Paul, Addl. CIT(DR), appeared on behalf of the…

CIT v. Usha Stud Agricultural Farms Ltd.

What is CIT v. Usha Stud Agricultural Farms Ltd. authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Usha Stud Agricultural Farms Ltd.

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

M/S Maheshwari Coal Benefication & Infrastructure P Ltd, Bilaspur vs. ACIT Central Circle 1(1), Nagpur

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. ACIT Central Circle-1(1), Nagpur

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

Assistant Commissioner of Income Tax, Central Circle-2(1), Kolkata vs. Pujita Merchandise Private Limited, Kolkata

Sha Thanmal Sukhraj Jain & Co, Ranebenuur vs. Income Tax Officer, Ward-2, Haveri

Leelaram Choudhary, Bangalore vs. Income Tax Officer, Ward-5(2)(5), Bangalore

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Experion Hospitality Pvt. Ltd

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

Jayem Realty Management Pvt Ltd, Mumbai vs. Principle Comm. of Income Tax-1, Mumbai

T.G. Ranganath, Bangalore vs. DCIT, Bangalore

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ACIT, Bangalore vs. Sri. T.G. Ranganath, Bangalore

DCIT, CC-1(2), Kolkata vs. M/S. Chaman Metalics Ltd., Maharashtra