CIT Vs Gabrial India Ltd. 203 ITR 108 (B.com.) Colour Publications P. Ltd. v. Pr. CIT

204 TTJ 785Income Tax Appellate Tribunal2020#19814 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2021 to 2025.

Judgments citing CIT Vs Gabrial India Ltd. 203 ITR 108 (B.com.) Colour Publications P. Ltd. v. Pr. CIT

Bharat Benefication & Power Pvt. Ltd., Raigarh vs. Pr.Commissioner of Income Tax (Central), Bhopal

ITA 336/RPR/2025[2018-19]Status: DisposedITAT Raipur07 Aug 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 336/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Shri S. L. Anuragi, CIT-DR

Section 143(3)Section 147Section 263Section 36(1)(va)Section 80G

…ance on: - - CIT vs Gabrial India Ltd. 203 ITR 108 (Born.). - Hill Queen Investment (P.) Ltd. Vs Pr. CIT (2021) 62 CCH 70 (Kol. Trib.). - Colour Publications P. Ltd. vs Pr. CIT (2018) 196 TTJ 257 (Born.), para 17. - Magic Landcon LLP & Anr. Vs Pr. CIT (2020) 204 TTJ 785 (Del.). vii) Ld. Pr. CIT only looked at returned income, that too of this year. Total resources available in the hands of lender (of about Rs. 12.18 crore) considered by AO and thereafter credit worthiness accepted. Income only is not relevant. Reliance on: - 11 Bharat Benefication & Power Pvt. Ltd. vs. Pr. Commissioner of Income Tax (Central)…

Madanlal Lodha, Raipur vs. Pr. Commissioner of Income Tax, Raipur-1

In the result, appeal of the assessee stands allowed

ITA 32/RPR/2022[2017-18]Status: DisposedITAT Raipur20 Oct 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No: Ita 32/Rpr/2022 (Assessment Years:2017-18) Madanlal Lodha, V Pr. Commissioner Of Income Ta, C/O M/S Prakash Trading Comp. S Raipur-(I) Shop No. 109 & 110, Textile Market, Pandri, Raipur, (C.G.) (अपीलाथ"/Appellant) (""यथ" / Respondent) .. िनधा"रतीक"ओरसे /Assessee By : Shri R.B. Doshi, Ca राज"वक"ओरसे /Revenue By : Shri S.K. Meena, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 03-08-2023 घोषणाक"तार"ख/Date Of Pronouncement : 20-10-2023

For Appellant: Shri R.B. Doshi, CAFor Respondent: Shri S.K. Meena, CIT-DR

Section 143(3)Section 263Section 68Section 96

…open for the revision u/s 263 of the I.T. Act. Ld. AR placed is reliance on the following case laws: CIT Vs Gabrial India Ltd. 203 ITR 108 (B.com.) Colour Publications P. Ltd. vs Pr. CIT (2018) 196 TTJ 257 (B.com.), Magic Landcon LLP & Anr. Vs Pr. CIT(2020) 204 TTJ 785 (Del.) 12 12. Ld AR further explained that the provisions of RFCTLARR Act and its applicability for land acquisition and granting of compensation therein. It is submitted that the acquisition in the case of assessee is not made under any enactments listed in Fourth schedule to RFCTLARR Act, 2013. Since the acquisition was for the purpose of con…

Kamlesh Jain & Sons HUF, Raipur vs. Income Tax Officer-3(2), Raipur

In the result, appeal of the assessee is allowed

ITA 26/RPR/2021[2016-17]Status: DisposedITAT Raipur29 Sept 2021AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri N.K. Choudhryassessment Year: 2016-17

For Appellant: Shri R.B. Doshi, C.AFor Respondent: Shri P.K. Mishra, CIT D.R

Section 143(3)Section 263Section 54F

…(2012) 23 taxmann.com 94 (Ahd.) - CIT vs. J.R. Subramanya Bhatt (1987) 165 ITR 571 - Hill Queen Investment (P) Ltd. vs. Pr. CIT (2021) 62 CCH 70 (Kol. Trib.) - Padam Kumar Jain vs. CIT (2020) 59 CCH 209 (Ranchi) - Magic Landcon LLP & Anr. Vs. Pr. CIT (2020) 204 TTJ 785 (Del) - Karthik Financial Services Ltd. vs. CIT (2019) 55 CCH - ITO vs. K.C. Gopalan (2000) 162 CTR 566 (Ker.) - Yatin Prakash Telang vs. ITO (2018) 171 ITD 705 (Mum.) - Magic Landcon LLP & Anr. Vs. Pr. CIT (2020) 204 TTJ 785 (Del.) - Pr. CIT vs. Delhi Airport Metro Express P. Ltd. (2017) 398 ITR 8 (Delhi) - Mumbai ITAT in Narayana Tatu Rane vs…

M/S Bharat Agro Industries, Raipur vs. Income Tax Officer, Ward 1(3), Raipur

In the result, appeal of the assessee is allowed

ITA 263/RPR/2017[2012-13]Status: DisposedITAT Raipur13 Aug 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 263/Rpr/2017) ("नधा"रण वष" / Assessment Year : 2012-13) बनाम/ M/S. Bharat Agro Income Tax Officer, Ward 1(3), Raipur Industries Vs. Near Bajrang Power, Rajiv Gandhi Ward, Urla Sarora Road, Urla Industrial Area, Raipur (C.G.) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfb8665M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri R. B. Doshi, A.RFor Respondent: Shri P. K. Mishra, CIT.DR

Section 143(3)Section 263Section 40A(3)

…96 TTJ 541 (Jp.) & CIT vs. Samwon Precision Mould Mfg. India P. Ltd. (2018) 401 ITR 486 (Del.). 7.2 It is further claimed that the PCIT was himself under some obligations to carry out the minimal enquiry as held in: Magic Landcon LLP & Anr. Vs. Pr.CIT (2020) 204 TTJ 785 (Del.); Pr.CIT vs. Delhi Airport Metro Express P. Ltd. (2017) 398 ITR 8 (Delhi);& Mumbai ITAT in Narayan Tatu Rane vs. ITO in ITA No. 2690/Mum/2016. 7.3 We find merit in the plea of the assessee. In the course of hearing, the learned counsel for the assessee in response to an enquiry from the bench presented cassia tora seeds for which expenses w…