ClT v. Nikunj Eximp Enterprises Pvt. Ltd.

35 Taxmann.com 215High Court2013#14070 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2017 to 2022.

Judgments citing ClT v. Nikunj Eximp Enterprises Pvt. Ltd.

ACIT, Central Circle-19, New Delhi vs. M/S K.R. Pulp & Papers Ltd, New Delhi

In the result, the appeal of the Revenue is

ITA 5064/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Mar 2022AY 2009-10

Bench: Shri R.K. Panda & Shri N.K. Choudhry

For Appellant: Ms. Monika Aggarwal, AdvocateFor Respondent: Smt. Sunita Singh, CIT-DR
Section 132Section 143(3)Section 147Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI. BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No.5064/Del./2017 Assessment Year 2009-10 The ACIT, Central M/s. KR Pulp and Papers Circle-19, Room No.104, vs., Ltd., 304, Roots Tower, ARA Centre, E-2, District Centre, Laxmi Jhandewalan, Nagar, New Delhi – 110 092 New Delhi. PAN AAACK5861C (Appellant) (Respondent) For Revenue : Smt. Sunita Singh, CIT-DR Shri Gautam Jain, Advocate Shri Lalit Mohan, C.A. For Assessee : Ms. Monika Aggarwal, Advocate. Date of Hearing : 03.02.2022 Date of Pronouncement : 31.03.20…

Radiance Stock Traders Pvt. Ltd., Delhi vs. ITO, Ward- 20(4), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 4542/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Nov 2018AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Sh. Gautam Jain, Adv. & Sh. LalitFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 147Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 RADIANCE STOCK TRADERS PVT. Vs. ITO, WARD 20(4), LTD. NEW DELHI 1B/6, RANG RASAYAN APARTMENTS, SECTOR-13, ROHINI, DELHI – 110 085 (PAN: AACCR8298Q) (Appellant) (Respondent) Assessee by : Sh. Gautam Jain, Adv. & Sh. Lalit Mohan, CA Department by : Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-7, New Delhi on 01.06.2018 in relation to the assessment year 2010-11 on the following grounds:- 1. That the…

Mr. Jagat Singh, Delhi vs. ACIT, New Delhi

ITA 3039/DEL/2015[2007-08]Status: DisposedITAT Delhi02 Nov 2018AY 2007-08

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

Section 147Section 148Section 68Section 69

…DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 3037/Del/2015 ( A.Y 2005-06) ITA No. 3039/Del/2015 ( A.Y 2007-08) Jagat Singh Vs ACIT C/o. DB Jain & Co. Central Circle-5 1-Ansari Road, Daryaganj New Delhi Delhi ALDPS0734K (APPELLANT) (RESPONDENT) Appellant by Sh. C. S. Agrawal, Sr. Adv & Sh. D. B. Jain, FCA Respondent by Sh. Naina Soin Kapil, Sr. DR Date of Hearing 25.09.2018 Date of Pronouncement 02.11.2018 ORDER PER SUCHITRA KAMBLE, JM These appeals are filed by the assessee against the order dated 26/03/2015 passed by CIT (A)-XXIV…

Mr. Jagat Singh, Delhi vs. ACIT, New Delhi

ITA 3038/DEL/2015[2006-07]Status: DisposedITAT Delhi02 Nov 2018AY 2006-07

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

Section 147Section 148Section 68Section 69

…DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 3037/Del/2015 ( A.Y 2005-06) ITA No. 3039/Del/2015 ( A.Y 2007-08) Jagat Singh Vs ACIT C/o. DB Jain & Co. Central Circle-5 1-Ansari Road, Daryaganj New Delhi Delhi ALDPS0734K (APPELLANT) (RESPONDENT) Appellant by Sh. C. S. Agrawal, Sr. Adv & Sh. D. B. Jain, FCA Respondent by Sh. Naina Soin Kapil, Sr. DR Date of Hearing 25.09.2018 Date of Pronouncement 02.11.2018 ORDER PER SUCHITRA KAMBLE, JM These appeals are filed by the assessee against the order dated 26/03/2015 passed by CIT (A)-XXIV…

Mr. Jagat Singh, Delhi vs. ACIT, New Delhi

ITA 3037/DEL/2015[2005-06]Status: DisposedITAT Delhi02 Nov 2018AY 2005-06

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

Section 147Section 148Section 68Section 69

…DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 3037/Del/2015 ( A.Y 2005-06) ITA No. 3039/Del/2015 ( A.Y 2007-08) Jagat Singh Vs ACIT C/o. DB Jain & Co. Central Circle-5 1-Ansari Road, Daryaganj New Delhi Delhi ALDPS0734K (APPELLANT) (RESPONDENT) Appellant by Sh. C. S. Agrawal, Sr. Adv & Sh. D. B. Jain, FCA Respondent by Sh. Naina Soin Kapil, Sr. DR Date of Hearing 25.09.2018 Date of Pronouncement 02.11.2018 ORDER PER SUCHITRA KAMBLE, JM These appeals are filed by the assessee against the order dated 26/03/2015 passed by CIT (A)-XXIV…

Mr. Jagat Singh, Delhi vs. ACIT, New Delhi

ITA 3036/DEL/2015[2001-02]Status: DisposedITAT Delhi02 Nov 2018AY 2001-02

Bench: Shri N. K. Saini & Ms Suchitra Kambleita No. 3037/Del/2015 ( A.Y 2005-06) Ita No. 3039/Del/2015 ( A.Y 2007-08)

Section 147Section 148Section 68Section 69

…DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No. 3037/Del/2015 ( A.Y 2005-06) ITA No. 3039/Del/2015 ( A.Y 2007-08) Jagat Singh Vs ACIT C/o. DB Jain & Co. Central Circle-5 1-Ansari Road, Daryaganj New Delhi Delhi ALDPS0734K (APPELLANT) (RESPONDENT) Appellant by Sh. C. S. Agrawal, Sr. Adv & Sh. D. B. Jain, FCA Respondent by Sh. Naina Soin Kapil, Sr. DR Date of Hearing 25.09.2018 Date of Pronouncement 02.11.2018 ORDER PER SUCHITRA KAMBLE, JM These appeals are filed by the assessee against the order dated 26/03/2015 passed by CIT (A)-XXIV…

Om Forging & Engineering Private Limited, Kolkata vs. The Pr. CIT-1, Kolkata

In the result the appeals are allowed

ITA 509/KOL/2017[2010-11]Status: DisposedITAT Kolkata13 Dec 2017AY 2010-11

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

For Appellant: Shri A.K.Tibrewal, FCAFor Respondent: Md.Usman, CIT(DR)
Section 143(2)Section 147Section 263

…IT(A), deleted the addition made under section ITA Nos.509&510/Kol/2017 Om Forging & Engineering (P)LTd. A.Y.2010-11 & 2011-12 69C of the Act relying on the decision of Hon’ble Bombay High Court in the case of ClT vs. Nikunj Eximp Enterprises Pvt. Ltd [2013] 35 Taxmann.com 215 (Cal) wherein the High Court held that when purchases were all supported by bills and once the sales are accepted the purchases cannot treated as ingenuine. The addition made under section 69C was deleted. (ii) CIT vs. Radhika Creation [2011] 10 taxmann.com 138 (Delhi) - In this case the issue before Hon'ble Delhi High Court was as to whet…

ClT v. Nikunj Eximp Enterprises Pvt. Ltd. (35 Taxmann.com 215) — Cited in 7 Judgments | BharatTax