CIT v. Vikas Electronics (International) P Ltd.

166 Taxmann 137High Court2008#7021 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 158bb(1)section 158bbadmission of additional evidencesection 158bentry operatorsection 158share application moneysatisfaction notesection 132(4)unexplained investmentsection 153cincriminating material

Judgments citing CIT v. Vikas Electronics (International) P Ltd.

M/S. KAKDA STEELS PVT. LTD.,BHOPAL vs. INCOME TAX OFFICER-2(1), BHOPAL

In the result, this appeal of assessee is allowed

ITA 916/IND/2019[2019]Status: DisposedITAT Indore22 Dec 2022

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 133ASection 143(3)

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year : 2014-15 M/s. Kakda Steel Private ITO-2(1) बनाम/ Limited, Bhopal Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: AABCK 5877 F Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Smt. Simran Bhullar, CIT-DR Date of Hearing 28.09.2022 Date of Pronouncement 22.12.2022 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 27.08.2019passed by learne…

DCIT, CENTRAL CIR -2(3), CHENNAI vs. CHANDAN CREDITS LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 47/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR -2(3), CHENNAI vs. CHANDAN CREDITS LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 46/CHNY/2019[2008-09]Status: DisposedITAT Chennai25 Nov 2022AY 2008-09

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RAI SHARES & SECURITIES P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 40/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RAI SHARES & SECURITIES P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 39/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RAI SHARES & SECURITIES P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 38/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR-2(3), CHENNAI vs. GUGNANI LEASING AND HIRE P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 37/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR-2(3), CHENNAI vs. GUGNANI LEASING AND HIRE P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 36/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR-2, , CHENNAI vs. RAJIV SHARES & SECURITIES P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 32/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR-2(3), CHENNAI vs. OJASVI MOTOR FINANC P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 31/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Nov 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIRCLE-2(3), CHENNAI vs. RITIKA SHARES & SECURITIES P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 28/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIRCLE-2(3), CHENNAI vs. RITESH SHARES & SECURITIES P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 27/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 160/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Nov 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 159/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 158/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, CENTRAL CIR-2(3), CHENNAI vs. RKKR HOLDINGS P LTD, CHENNAI

The appeals of the revenue stand allowed for statistical purposes

ITA 157/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 143(3)

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…