CIT vs. Ruchika Chemicals & Investment (P) Ltd., (2004) 88 TTJ 0085 (Del) 13. Asstt. CIT v. Gujarat Ambuja Proteins Ltd.

89 TTJ 324Income Tax Appellate Tribunal2004#18476 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT vs. Ruchika Chemicals & Investment (P) Ltd., (2004) 88 TTJ 0085 (Del) 13. Asstt. CIT v. Gujarat Ambuja Proteins Ltd.

RAM SINGH,KARNAL vs. ADDI. CIT RANGE, KARNAL

In the result, the appeal is allowed

ITA 1457/DEL/2020[2010-11]Status: DisposedITAT Delhi11 Aug 2022AY 2010-11

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2010-11

Section 139(1)Section 147Section 148Section 269SSection 271DSection 273BSection 4

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Sh. Ram Singh, Vs. Addl. CIT, H. No. 1550, Sector-7, Range Karnal Urban Estate, Karnal, Haryana PAN :AZQPS7536M (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Respondent by Ms. Indu Sen, Sr. DR Date of hearing 30.06.2022 Date of pronouncement 11.08.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeal has been filed by the assessee challenging the order dated 13.03.2020 passed by learned Commissio…

RAMAN CHAUDHARY,KARNAL vs. ADDI. CIT SPL. RANGE, KARNAL

In the result, the appeal is allowed

ITA 1456/DEL/2020[2010-11]Status: DisposedITAT Delhi11 Aug 2022AY 2010-11

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2010-11

Section 139(1)Section 147Section 148Section 269SSection 271DSection 273B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 Sh. Raman Chaudhary, Vs. ACIT, H. No. 1550, Sector-7, Special Range, Urban Estate, Karnal, Karnal Haryana PAN :AFOPC1631G (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Respondent by Ms. Indu Sen, Sr. DR Date of hearing 30.06.2022 Date of pronouncement 11.08.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeal has been filed by the assessee challenging the order dated 13.03.2020 passed by learned…

SHRI MOHANLAL SOBHAGMAL,BIJAYNAGAR vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-2, AJMER

Appeal of the assessee is allowed

ITA 743/JPR/2017[2014-15]Status: DisposedITAT Jaipur20 Feb 2020AY 2014-15

For Appellant: Shri Mahendra Gargieya (Adv)For Respondent: Ms. Chanchal Meena (JCIT)

Section 143(3)Section 269TSection 271E

…ed equally to assessee, assessee's brother Om Prakashji Nyati and assessee's father Shri Rambilasji Nyati in the books of M/s Rambilas Shiv Kumar. X X X X X X X X 7. The Coordinate Bench of ITAT Ahemdabad in the case of ACTT vs Gujarat Ambuja Proteins Ltd. (89 TTJ 324) has held that where account of sister concern was credited by the assessee by journal entries on account of payment made by sister concern on behalf of the assessee, there was no violation of the provisions of Section 269SS of the Act. Moreover, the transaction between the assessee and sister concern M/s Ram Bilas Shiv Kumar was current account i…

SHRI SUBHASH CHAND NYATI,AJMER vs. ADDITIONAL COMMISSIONER OF INCOME TAX, AJMER

In the result, appeal of the assessee is allowed

ITA 1/JPR/2018[2013-14]Status: DisposedITAT Jaipur20 Jun 2019AY 2013-14

For Appellant: Shri Mahendra Gargieya (Adv)For Respondent: Smt. Roshanta Meena (JCIT)

Section 269SSection 271D

…and Nyati in which narration is given as "credited to M/s Rambilas Shivkumar and debited to household expenses as such no 'money' passed from firm to the assessee. 7. The Coordinate Bench of ITAT Ahemdabad in the case of ACTT vs Gujarat Ambuja Proteins Ltd. (89 TTJ 324) has held that where account of sister concern was credited by the assessee by journal entries on account of payment made by sister concern on behalf of the assessee, there was no violation of the provisions of Section 269SS of the Act. Moreover, the transaction between the assessee and sister concern M/s Ram Bilas Shiv Kumar was current account i…

BHOPAL SINGH SHEKHAWAT,JAIPUR vs. JT. CIT, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 268/JPR/2017[2008-09]Status: DisposedITAT Jaipur21 Sept 2017AY 2008-09

For Appellant: Shri F. Rehman Khan (Adv)For Respondent: Shri Ajay Mallik (Addl.CIT)

Section 143(1)Section 143(3)Section 147Section 148Section 269Section 269SSection 271D

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh Hkkxpan] ys[kk lnL;] ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 268/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Bhopal Singh Shekhawat, Jt. CIT, Vs. 6, Bhartendu Nagar, Khatipura, Range-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AOWPS 1925 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri F. Rehman Khan (Adv) jktLo dh vksj ls@ Revenue by : Shri Ajay Mallik (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 15/09/2…