CIT vs. Shelly Products (2003) 261 ITR 367 (SC), S. R. Koshti v. CIT

185 Taxmann 266High Court2009#8274 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 1961 Section 28 Section 37 Section 43B

Issues it is cited on

section 143 section 14 section 143(3)

Judgments citing CIT vs. Shelly Products (2003) 261 ITR 367 (SC), S. R. Koshti v. CIT

RITIKA PVT LTD,GURGAON vs. ACIT VCENTRAL CIRCLE-4, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 430/DEL/2021[2013-14]Status: DisposedITAT Delhi19 Jun 2024AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumarassessment Year 2013-14

For Respondent: Ms. Beenu, Sr.DR

Section 143(3)Section 28Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year 2013-14 Ritika Pvt. Ltd. Vs. ACIT, Central Circle-4 280, Udyog Vihar, Phase-I New Delhi Gurgaon, Haryana TAN/PAN: AABCR5510N (Appellant) (Respondent) Applicant by: Shri Ved Jain, Advocate Ms. Supriya Mehta, Chartered Accountant Respondent by: Ms. Beenu, Sr.DR Date of hearing: 10 06 2024 Date of pronouncement: 19 06 2024 O R D E R PER PRADIP KUMAR KEDIA - A.M.: The captioned appeal has been filed by the assessee against the order of the Commissioner…

DHANUKA AGRITECH LTD.,DELHI vs. ACIT, CIRCLE-2, NEW DELHI

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

ITA 1401/DEL/2021[2018-19]Status: DisposedITAT Delhi19 Apr 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year 2018-19

For Respondent: Shri Amit Katoch, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year 2018-19 Dhanuka Agritech Ltd. Vs. ACIT, 82, 1st Floor, Abhinash Mansion Circle-2 Joshi Road, Karol Bagh New Delhi New Delhi. TAN/PAN: AAACD0105G (Appellant) (Respondent) Applicant by: Ms. Aabgina Chisti, Advocate Shri Gaurav Sachdeva, Chartered Accountant Respondent by: Shri Amit Katoch, CIT-DR Date of hearing: 09 04 2024 Date of pronouncement: 19 04 2024 O R D E R PER PRADIP KUMAR KEDIA - A.M.: The captioned appeal filed by the assessee against th…

APPDYNAMICS INTERNATIONAL LIMITED,NOIDA vs. ACIT INTL TAXATION CIRCLE 1(1)(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2413/DEL/2023[2020-21]Status: DisposedITAT Delhi29 Feb 2024AY 2020-21

Bench: Shri Saktijit Dey- & Shri Pradip Kumar Kedia-

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY-VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA-ACCOUNTANT MEMBER I.T.A. No.2413/DEL/2023 Assessment Year 2020-21 AppDynamics International Limited ACIT Intl. Taxation Circle -1(1)(1) C/o Lumiere Law Partners Vs. New Delhi. (Authorized Representative) India Glycols Building, Tower-2, 3rd Floor, Plot No.2B, Sector-126, Noida, Gautam Budh Nagar. TAN/PAN: AANCA3727A (Appellant) (Respondent) Appellant by: Shri Nageshwar Rao, Advocate Ms. Anshika Aggarwal, Advocate Respondent by: Shri Vizay B. Vasanta, CIT-DR Date of hearing: 19 02 2024 Da…

AURA SECURITIES PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 532/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad15 Jul 2022AY 2017-18

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2017-18 Aura Securities Private Limited, Income Tax Officer, 403, 404 Shilp Building, Vs Circle-1(1)(1), Cg Road, Navrangpura, Ahmedabad Ahmedabad – 380009 Pan : Aabcm 0602 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Biren Shah & Shri Dhrunal Bhatt, Ars Revenue By : Shri Abhimanyu Singh Yadav, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 16/06/2022 घोषणा क" तार"ख /Date Of Pronouncement: 15/07/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-1, Ahmedabad (“Cit(A)” In Short) Dated 21.09.2020 & The Solitary Ground Raised Therein Reads As Under:-

For Appellant: Shri Biren Shah & Shri Dhrunal Bhatt, ARsFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR

Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद। आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2017-18 Aura Securities Private Limited, Income Tax Officer, 403, 404 Shilp Building, Vs Circle-1(1)(1), CG Road, Navrangpura, Ahmedabad Ahmedabad – 380009 PAN : AABCM 0602 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Biren Shah & Shri Dhrunal Bhatt…

SHRI ASHOK DHARENDRA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 256/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Apr 2022AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ashok Dharendra, Cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, Nr Vaishali Jaipur. Nagar Circle, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aavpd 6554 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri S. Najmi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12 /04/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 01/12/2017 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Read With Section 153B(1)(B) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Addition Of Rs. 1,50,00,000/- Made In The Assessment Completed U/S 143(3) R.W.S. 153B(1)(B) Solely On The Basis Of Statements Recorded During The Course Of Search Which Stood Retracted By The Assessee Through An Affidavit Filed. Thus, The Addition Made Solely On The Basis Of Such Retracted Statements Deserves To Be Deleted.

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri S. Najmi (CIT-DR)

Section 132Section 143(3)Section 153B(1)(b)Section 3

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 256/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 Shri Ashok Dharendra, cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, NR Vaishali Jaipur. Nagar Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPD 6554 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Ag…

MOHAN SUKUMARAN,,RAIGARH(CG) vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), BILASPUR(CG)

In the result, appeal of the assessee is partly allowed

ITA 141/BIL/2017[2013-14]Status: DisposedITAT Raipur26 Oct 2021AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Appellant: Shri Sanjay Kumar, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 140 & 141/RPR/2017) ("नधा"रण वष" / Assessment Years : 2012-13 & 2013-14) Mohan Sukumaran Deputy Commissioner बनाम/ Bindu Bhawan, Near Carmel of Income Tax- 1(1), Vs. School, Raigarh (C.G.) Aayakar Bhavan, Vyapar Vihar, Bilaspur (C.G.) "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AJFPS7530K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Smt. Richa Khatri, C.A. अपीलाथ" ओर से /Appellant by : Shri Sanjay Kumar, DR ""यथ" क" ओर से/Respondent by : सु…

MOHAN SUKUMARAN,,RAIGARH(CG) vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), BILASPUR(CG)

In the result, appeal of the assessee is partly allowed

ITA 140/BIL/2017[2012-13]Status: DisposedITAT Raipur26 Oct 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Appellant: Shri Sanjay Kumar, DR

ARDOR IN-FIN PVT. LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(3),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1121/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad26 May 2020AY 2011-12

Bench: Shri Rajpal Yadav, Vice-आयकर अपील सं./ Ita No. 1121/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Ardor-In-Fin P Ltd Ito, Ward-7(3) Ardor House, Vs Ahmedabad. Mondeal Business Park B/S.Gurudwara Thalej, S.G. Road Ahmedabad 380 059. Pan : Aagca 2925 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ankit Talsania Revenue By : Shri Lalit P.Jain, Sr.Dr

For Appellant: Shri Ankit TalsaniaFor Respondent: Shri Lalit P.Jain, Sr.DR

Section 143(2)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘SMC’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT आयकर अपील सं./ ITA No. 1121/Ahd/2015 "नधा"रण वष"/Assessment Year: 2011-12 Ardor-In-Fin P Ltd ITO, Ward-7(3) Ardor House, Vs Ahmedabad. Mondeal Business Park B/s.Gurudwara Thalej, S.G. Road Ahmedabad 380 059. PAN : AAGCA 2925 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Ankit Talsania Revenue by : Shri Lalit P.Jain, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 22/05/2020 घोषणा क" तार"ख /Date of Pronouncement : 2705/…

THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result, the appeal of the revenue is dismissed

ITA 972/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Nov 2019AY 2014-15

For Appellant: Shri Tushar P. Hemani, A.RFor Respondent: Shri N.R. Soni, CIT-D.R

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA No. 972 /Ahd/2018 Assessment Year 2014-15 The DCIT, Suzlan Energy Ltd. Circle-4(1)(1), Suzlan-5, Shrimali Ahmedabad Vs Society, Nr. Shri (Appellant) Krishna Centre, Navrangpura, Ahmedabad-380015 PAN: AADCS0472N (Respondent) Revenue by: Shri N.R. Soni, CIT-D.R. Assessee by: Shri Tushar P. Hemani, A.R. Date of hearing : 16-10-2019 Date of pronouncement : 18-11-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2014-15, ar…

M/S THE SPUNPIPE & CONSTRUCTION CO. (BARODA) PVT. LTD.,,BARODA vs. DCIT, CIRCLE-2(1) (1),, BARODA

In the result, appeal of the assessee in ITA No

ITA 2594/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 2594 & 2612/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2013-14 & 2014-15)

For Appellant: Shri A. C. Shah, A.R

Section 14ASection 36(1)(va)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 2594 & 2612/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2013-14 & 2014-15) The Spunpipe & The D.C.I.T. बनाम/ Construction Co. Circle- 2(1)(1), Vs. (Baroda) Pvt. Ltd. Aayakar Bhavan, Race A/505-506, Alkapuri Course Circle, Baroda Arcade, 5th Floor, Opp. Hotel Welcome Group, R. C. Dutt Road, Baroda - 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACT6738R .. (अपीलाथ" /Appellant) (""यथ" / Re…

DCIT, CIR.1(1)(1),, AHMEDABAD vs. ARDOR IN-FIN PRIVATE LTD.,, AHMEDABAD

In the result, the appeal is partly allowed in the terms above

ITA 2739/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad11 Jun 2019AY 2014-15

Section 143(3)Section 14A

…ITA No. 2739/Ahd/2017 DCIT Vs. Ardor In-fin Pvt Ltd Assessment year: 2014-15 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2014-15 Dy. Commissioner of Income-tax ............…………......Appellant Circle 1(1)(1), Ahmedabad Vs. Ardor In-fin Pvt Ltd ...........................Respondent Ardor House, Mondeal Business Park, B/s. Gurudwara, Thaltej, Ahmedabad – 380059 [PAN : AAGCA 2925 B] Appearances by: Mudit Nagpal, for the Appellant Ankit Talsania, for the Respondent Date of concluding the hearing : 14.03.2019…

GREENLAND INFRACON PVT. LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD

In the result, the appeal is allowed

ITA 690/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad04 Jun 2019AY 2014-15

Section 115JSection 143(3)Section 14ASection 234ASection 271

…ITA No. 690/Ahd/2018 Greenland Infracon Pvt Ltd Vs. DCIT Assessment year: 2014-15 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH ‘B’, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] Assessment year: 2014-15 Greenland Infracon Pvt Ltd .........………...……………..Appellant A-2, Sanjay Apartment, Panchvati Lane-2, Panchvati, Ambawadi, Ahmedabad [PAN : AADCG 5313 Q] Vs The Deputy Commissioner of Income-tax .......……………..…........Respondent Circle-2(1)1(1), Ahmedabad Appearances by Gunjan Shah, for the appellant Mudit Nagpal, for the respondent Date of concluding the…

ARDOR STRUCTURES PRIVATE LIMITED,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 297/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2013-14

Bench: Shri Pramod Kumar & Ms. Madhumita Royardor Structures Pvt. Ltd., Vs. Dcit, Ardor House, Mondeal Circle – 1(1)(1), Business Park, Ahmedabad. B/S. Gurudwara, Thaltej, Ahmedabad-380059. [Pan No. Aahca 8674 N] (Appellant) .. (Respondent)

For Appellant: Shri Ankit Talsania, A.RFor Respondent: Shri Sewak, Sr. D.R

Section 10(34)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER Ardor Structures Pvt. Ltd., Vs. DCIT, Ardor House, Mondeal Circle – 1(1)(1), Business Park, Ahmedabad. B/S. Gurudwara, Thaltej, Ahmedabad-380059. [PAN No. AAHCA 8674 N] (Appellant) .. (Respondent) Appellant by : Shri Ankit Talsania, A.R. Respondent by : Shri Sewak, Sr. D.R. Date of Hearing 02.01.2019 Date of Pronouncement 29.03.2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is against the order dated 28.11.2016 passed by the C…