Commissioner of Income-tax-IV v. Symphony Comfort System Ltd.

35 Taxmann.com 533High Court2013#11586 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 145(3)Section 115BBESection 115JASection 115JBSection 139(1)Section 142(1)Section 143(2)

Issues it is cited on

rejection of books of accountsection 145(3)section 145previous yearsection 143section 14section 143(3)prescribedtotal incomebusinessindianfac

Judgments citing Commissioner of Income-tax-IV v. Symphony Comfort System Ltd.

MUKESHKUMAR CHANDULAL DALWADI,ANAND vs. THE ACIT, CIRCLE-1(3) NOW CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

ITA 529/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2017-2018 Mukeshkumar Chandulal Acit, Cir.1(3), Now Dalwadi, Akshar Trading Vs. Cir.1(1)(1), Vadodara. A/66/3, Shastri Gunj Station Road, Petland/Anand Gujarat 388 450. Pan : Ajcpd 6980 H (Applicant) (Responent) : Shri B.T. Thakkar, Ca Assessee By Revenue By : Ms.Urvashi Mandhan, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 01/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 04/09/2025

For Respondent: Ms.Urvashi Mandhan, Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 250

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ]BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2017-2018 Mukeshkumar Chandulal ACIT, Cir.1(3), Now Dalwadi, Akshar Trading Vs. Cir.1(1)(1), Vadodara. A/66/3, Shastri Gunj Station Road, Petland/Anand Gujarat 388 450. PAN : AJCPD 6980 H (Applicant) (Responent) : Shri B.T. Thakkar, CA Assessee by Revenue by : Ms.Urv…

ARIHANT ENTERPRISE,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

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

ITA 590/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri Abhijit, Sr DR
Section 115BSection 143(3)Section 145(3)Section 234ASection 270ASection 36(1)(iii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.590/Ahd/2025 (Assessment Year: 2017-18) Arihant Enterprise, Income Tax Officer, Vs. 261/2, Prajapati Sorathia Ward-7(2)(1), Society, Opp. Bajarang Ashram, Ahmedabad. Thakkarnagar, Ahmedabad-382350. [PAN :AASFA5966 H] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Advocate Respondent by: Shri Abhijit, Sr DR Date of Hearing 09.07.2025 Date of Pronouncement 19.08.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the…

THE DY CIT CC-38, MUMBAI vs. M/S. UNITED PHOSPHOUROUS LTD., MUMBAI

ITA 4099/MUM/2004[2000-2001]Status: DisposedITAT Mumbai24 Dec 2024AY 2000-2001

Bench: Shri Amit Shukla & Smt.Renu Jauhri, Accountan Member

For Appellant: Ms. Vasanti Patel, Adv &For Respondent: Shri Heera Ram Choudhary, Sr. DR
Section 143(3)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTAN MEMBER ITA No.3456/Mum/2004 (A.Y. 2000-01) ITA No. 2990/Mum/2005 (A.Y. 2001-02) United Phosphorus Ltd (Now Known as Uniphos Enterprises Ltd) Uniphos House, 11-C.D. Marg, Opp Madhu Park, Khar (W), Mumbai 400 052. Vs. DCIT, Central Circle – 38 Aayakar Bhavan, MK Road, Mumbai 400 050. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACU3440P Appellant .. Respondent ITA No. 4099/Mum/2004 (A.Y. 2000-01) DCIT, Central Circle – 38 Aayakar Bhavan, MK Road, Mumbai 400 050. Vs. United Phosphorus Ltd (Now Kno…

KESHRI EXPORT,SURAT vs. INCOME TAX OFFICER, WARD - 3(3)(3), SURAT

In the result, appeal filed by the assessee is dismissed

ITA 186/SRT/2023[20178-18]Status: DisposedITAT Surat11 Sept 2023

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.186/Srt/2023 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Hearing) Keshri Export, Vs. The Ito, 123, Gurunagar Society, Opp. Baroda Ward-3(3)(1), Prestige, Varachha Road, Surat. Surat – 395006. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfk3785D Assessee By Shri Hiren Vepari, Ca Respondent By Shri Milan Kamble, Sr. Dr 18/07/2023 Date Of Hearing Date Of Pronouncement 11/09/2023

Section 143(3)Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.186/SRT/2023 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Hearing) Keshri Export, Vs. The ITO, 123, Gurunagar Society, Opp. Baroda Ward-3(3)(1), Prestige, Varachha Road, Surat. Surat – 395006. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADFK3785D Assessee by Shri Hiren Vepari, CA Respondent by Shri Milan Kamble, Sr. Dr 18/07/2023 Date of Hearing Date of Pronouncement 11/09/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaini…

TOTAL INTEGRATED DESIGN (INDIA) PVT. LTD.,NEW DELHI vs. ITO, WARD-25(3), NEW DELHI

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

ITA 8298/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jul 2023AY 2011-12

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2011-12] Total Integrated Design (India) Vs Ito, Pvt.Ltd., D-105, Gf, Defence Ward-25(3), Colony, New Delhi-110019. New Delhi. Pan-Aaact3502B Appellant Respondent Appellant By Ms. Gunjan Jain, Ca Respondent By Shri Gurpreet Shah Singh, Sr.Dr Date Of Hearing 08.06.2023 Date Of Pronouncement .07.2023

Section 143(3)Section 250(6)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Total Integrated Design (India) vs ITO, Pvt.Ltd., D-105, GF, Defence Ward-25(3), Colony, New Delhi-110019. New Delhi. PAN-AAACT3502B APPELLANT RESPONDENT Appellant by Ms. Gunjan Jain, CA Respondent by Shri Gurpreet Shah Singh, Sr.DR Date of Hearing 08.06.2023 Date of Pronouncement .07.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2011- 12 is directed against the order of Ld. CIT(A)-16, New D…

INCOME TAX OFFICER WARD-2(2), ALLAHABAD vs. MONAD INFRASOLUTION LIMITED, ALLAHABAD

In the result, the appeal of the revenue is allowed for statistical purpose and the Cross-objection of the assessee are dismissed

ITA 62/ALLD/2020[2015-16]Status: DisposedITAT Allahabad19 Dec 2022AY 2015-16

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Income Tax Officer, V. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 Gtb Nagar Kareli, Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent) C.O. No. 01/Alld/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, V. Income Tax Officer, C-80 Gtb Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent)

For Appellant: Mr. Rabin Chaudhuri, CIT. D.RFor Respondent: Mr. Ashish Bansal, Adv
Section 142(1)Section 143(2)Section 144

…ITA No. 62/ALLD/2020 and C.O. No. 01/ALLD/2021 (arising out of ITA No. 62/Alld/2020) Assessment Year 2015-16 Monad Infrasolution Lmt. Allahabad. IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2015-16 Income Tax Officer, v. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 GTB Nagar Kareli, Allahabad, 211016 U.P. PAN-AAJCM2155J (Appellant) (Respondent) C.O. No. 01/ALLD/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, v. Income Tax Officer, C-80 GTB Nagar Kareli, Ward-2(2), All…

ACIT, SANGRUR vs. M/S AGGARSAIN FIBRES LTD., SAMANA

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

ITA 829/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh27 Feb 2020AY 2011-12
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Arvind Sudarshan, Sr. DR
Section 143(1)Section 145(3)

…1 आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 829/Chd/2016 "नधा"रण वष" / Assessment Year : 2011-12 The Asst. CIT M/s Aggarsain Fibres Ltd. बनाम Circle, Sangrur Bhawanigarh Road, Samana "थायी लेखा सं./PAN NO: AAFCA4005P अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Shri Arvind Sudarshan, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 11…

SMT. MAMTA SINGH,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- 3(1), INDORE

In the result appeal of the assessee is partly allowed for

ITA 306/IND/2018[2013-14]Status: DisposedITAT Indore13 Sept 2019AY 2013-14

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Smt. Mamta Singh Vs Acit-3(1) Ef-14, Scheme No.54, Indore Vijay Nagar, Indore

Section 142(1)Section 143(2)Section 143(3)Section 145Section 145(3)Section 2Section 45

…jected without pointing specific defect or irregularities therein. Reliance is placed on decision of Allahabad High Court in case of CIT v/s Das's Friends Builder Pvt Ltd. Reported in 38 taxmann.com 358 decision in case of CIT Vs. Symphony Comfort System Ltd. 35 Taxmann.com 533 (Guj.). It is, therefore, most humbly submitted that AO be directed to accepts appellant’s books of accounts and assess the income on that basis. 2. Without prejudice to above, even otherwise the estimation of income @3.5% of turnover is highly arbitrary and excessive particularly in view of the fact that the AO in appellant’s own case f…

SRI G.T. UMESH,CHITRADURGA vs. THE INCOME TAX OFFICER WARD-1, CHITRADURGA

In the result, the appeal filed by the assessee is allowed

ITA 1321/BANG/2017[2009-10]Status: DisposedITAT Bangalore29 Mar 2019AY 2009-10
For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri K.R. Narayana, JCIT (DR)
Section 144Section 145Section 234BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year : 2009-10 Shri G.T. Umesh, BSP Compound, The Income Tax Behind Hotel Surya, Officer, vs. Hiriyur Tk., Chitradurga Ward 1, District. Chitradurga. PAN: AAOPU6237B APPELLANT RESPONDENT Assessee by : Shri Narendra Sharma, Advocate Revenue by : Shri K.R. Narayana, JCIT (DR) Date of hearing : 21.03.2019 Date of Pronouncement : 29.03.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by the assessee and the same is directed against…

Commissioner of Income-tax-IV v. Symphony Comfort System Ltd. (35 Taxmann.com 533) — Cited in 9 Judgments | BharatTax