Commissioner of Income Tax v. K.C. Fibers Ltd.

187 Taxmann 53High Court2010#12358 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Sections most often in play

Section 115BBESection 142(1)Section 143(2)Section 143(3)Section 234ASection 234BSection 234CSection 68

Issues it is cited on

entry operatorgenuineness of the transactionincome-tax officersection 131unexplained investmentundisclosed incomeassistant commissionersection 68section 148personcompanysection 14

Judgments citing Commissioner of Income Tax v. K.C. Fibers Ltd.

KAILASH CHAND MEENA,ALWAR vs. ITO WARD2(3), ALWAR, ALWAR

In the result, the appeal of the assessee is allowed

ITA 101/JPR/2025[2017-18]Status: DisposedITAT Jaipur30 Sept 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT a
Section 115BSection 143(2)Section 143(3)Section 234ASection 250Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No.101/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Sh. Kailash Chand Meena cuke The ITO, A-32, Malviya Nagar, Vs. Ward-2(3), Alwar. Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AVNPM6060G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@ Revenue by…

KATH BROTHERS,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 77/JPR/2025[2019-20]Status: DisposedITAT Jaipur28 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 115BSection 133ASection 143(2)Section 143(3)Section 145(3)Section 234ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 77/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Kath Brothers ACIT, Vs. Dausa Road, VPO-Toonga Central Circle-03, Tehsil-Bassi, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANFK3974G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@ Revenue by…

PADMAVATI AGRICO (INDIA) PVT LTD,AJMER vs. ACIT CIRCLE - 1, AJMER

In the result, the appeal of the assessee is allowed

ITA 702/JPR/2023[2010-11]Status: DisposedITAT Jaipur05 Sept 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal (CA)For Respondent: Sh. Anoop Singh (Addl. CIT)
Section 143Section 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 702/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Padmavati Agrico (India) ACIT Vs. Pvt. Ltd., Ajmer Circle-01, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCP 0965 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anoop Singh (Addl.…

ITO, NEW DELHI vs. M/S. XO INFOTECH LTD., AHMEDABAD

In the result, Appeal of the Department is

ITA 3342/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Jul 2018AY 2009-10

Bench: Sh.Bhavnesh Saini & Sh. L.P.Sahu[Assessment Year: 2009-10] Xo Infotech Ltd., The Income Tax Officer, (Now Known As M/S. Saral Mining Ltd.), 304, Saffron Vs. Ward-7(3), Room No.306, Building, Panchvati To Ambawadi Road, Ambawadi C.R.Building, New Delhi. Ellisbeidge,Ahmedabad- 380006.Pan-Aaaxx0059K (Appellant) (Respondent) By Revenue : Shri Vijay Varma, Cit-D.R. By Assessee : Shri S.R. Wadhwa, Advocate Date Of Hearing : 07.06.2018 Date Of Pronouncement : 09.07.2018

For Appellant: Shri S.R. Wadhwa, AdvocateFor Respondent: Shri Vijay Varma, CIT-D.R
Section 133(6)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SH.BHAVNESH SAINI, JUDICIAL MEMBER AND SH. L.P.SAHU, ACCOUNTANT MEMBER [Assessment Year: 2009-10] XO Infotech Ltd., The Income Tax Officer, (Now known as M/s. Saral Mining Ltd.), 304, Saffron vs. Ward-7(3), Room No.306, Building, Panchvati to Ambawadi Road, Ambawadi C.R.Building, New Delhi. Ellisbeidge,Ahmedabad- 380006.PAN-AAAXX0059K (Appellant) (Respondent) By Revenue : Shri Vijay Varma, CIT-D.R. By Assessee : Shri S.R. Wadhwa, Advocate Date of Hearing : 07.06.2018 Date of Pronouncement : 09.07.2018 ORDER PER BHAVNESH SAINI, J.M. This appe…

SHRI MUJAFFAR HUSSEN,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 290/JPR/2018[2012-13]Status: DisposedITAT Jaipur05 Jul 2018AY 2012-13

Bench: The Hon'Ble Tribunal For Condonation Of The Short Delay In Submission Of The Appeal.’’

For Appellant: Shri Yogesh Kumar Sharma, CAFor Respondent: Smt. Poonam Rai, DCIT - DR
Section 44ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,o Jh HkkxpUn] ys[kk lnL; lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 290/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2012-13 cuke Shri Mujaffar Hussain The ITO Vs. Prop: M.S. Steel, Labhi Bazar Ward- 7(2) Kureshion Ka Mohalla, P.O. Chaksu, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABPPH 8827 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri Yogesh Kumar Sharma, CA jktLo dh vksj ls@ Revenue b…

COMMISSIONER OF INCOME TAX vs. UP BONE MILLS INDIA LTD

ITA/2094/2010HC Delhi31 Jan 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 68

…Ii. I * + % () IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No.2094 of 2010, ITA No.2095 of 2010, ITA No.539 of 2008, ITA No.514 of 2007 (j) RESERVED ON: JANUARY 04, 2011 PRONOUNCED ON: JANUARY 31, 2011 1) ITA No. 2094 of 2010 COMMISSIONER OF INCOME TAX ... Appellant through : Ms. Prem Lata Bansal, Advocate VERSUS UP BONE MILLS INDIA LTD. through: 2) ITA No. 2095 of 2010 ... Respondent Mr. Salil Kapoor with Mr. Ankit Gupta, Advocate and Mr. Sanat Kapoor, Advocate. COMMISSIONER OF INCOME TAX ... Appellant through : Ms. Prem Lata Bansal, Advocate VERSUS OASIS HOSPITALITIES (PVT.) LTD. .…

COMMISSIONER OF INCOME TAX vs. OASIS HOSPITALITIES (PVT.) LTD.

ITA-2093/2010HC Delhi31 Jan 2011
Section 68

…* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 2093 of 2010 with ITA No.2094 of 2010 ITA No.2095 of 2010 ITA No.514 of 2007 ITA No.539 of 2008 RESERVED ON: JANUARY 04, 2011 % PRONOUNCED ON: JANUARY 31, 2011 1) ITA No. 2093 of 2010 COMMISSIONER OF INCOME TAX . . . Appellant through : Ms. Prem Lata Bansal, Advocate VERSUS OASIS HOSPITALITIES (PVT.) LTD. . . .Respondent through: Mr. Udaibir Singh Kochar, Advocate 2) ITA No. 2094 of 2010 COMMISSIONER OF INCOME TAX . . . App…

CIT vs. OASIS HOSPITALITIES PVT LTD

ITA - 2093 / 2010HC Delhi31 Jan 2011
Section 68

…* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 2093 of 2010 with ITA No.2094 of 2010 ITA No.2095 of 2010 ITA No.514 of 2007 ITA No.539 of 2008 RESERVED ON: JANUARY 04, 2011 % PRONOUNCED ON: JANUARY 31, 2011 1) ITA No. 2093 of 2010 COMMISSIONER OF INCOME TAX . . . Appellant through : Ms. Prem Lata Bansal, Advocate VERSUS OASIS HOSPITALITIES (PVT.) LTD. . . .Respondent through: Mr. Udaibir Singh Kochar, Advocate 2) ITA No. 2094 of 2010 COMMISSIONER OF INCOME TAX . . . App…

Commissioner of Income Tax v. K.C. Fibers Ltd. (187 Taxmann 53) — Cited in 8 Judgments | BharatTax