COMMISSIONER OF INCOME TAX v. MAHAN MARBLES (P) LTD. by Hon‟ble High Court of Rajasthan

354 ITR 238High Court2013#15688 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2013 to 2022.

Judgments citing COMMISSIONER OF INCOME TAX v. MAHAN MARBLES (P) LTD. by Hon‟ble High Court of Rajasthan

The ITO-3(1)(1), Mumbai vs. M/S. A B Color Pvt. Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 2928/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Jul 2022AY 2012-13

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleincome Tax Officer – 3(1)(1) V. M/S. A.B. Color Pvt. Ltd., Room No. 666, 6Th Floor 901, Maker Chamber V Aayakar Bhavan, M.K. Road Narimanpoint, Mumbai - 400021 Mumbai - 400020 Pan: Aaaca3373K (Appellant) (Respondent)

For Appellant: Shri Harsh KapadiaFor Respondent: Shri Mehul Jain
Section 115JSection 143(2)Section 143(3)Section 145

…e making addition in gross profit rate of assessee, AO cannot take as a comparable a period wherein the business was operational for the whole of year, whereas, the other was functional only for a period of two months 10. CIT v. Mahan Marbles (P.) Ltd. [2013] 354 ITR 238 (Raj) 54-62 18. Considered the rival submissions and material placed on record, we observe from the record that Assessing Officer during the assessment proceedings observed certain discrepancies in RG 23A book and not satisfied with the submissions made by the assessee proceeded to make 14 M/s. A.B. Color Pvt. Ltd., an addition on the differenc…

D.C.I.T. Central Cricle, Raipur vs. Mahamaya Steel Industries Ltd, Raipur

In the result, cross objections preferred by the assessee in CO

ITA 233/BIL/2014[2010-11]Status: DisposedITAT Raipur07 Nov 2019AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.232 To 235/Rpr/2014 धनधाारण वषा / Assessment Years : 2009-10 To 2012-13

For Appellant: Shri Veekaas S. SharmaFor Respondent: Shri Santosh Kumar
Section 132

…sales of assessee out of books of accounts, then addition made by revenue on estimated basis was not justified, this was held in COMMISSIONER OF INCOME TAX Vs. MAHAN MARBLES (P) LTD. by Hon‟ble High Court of Rajasthan vide order dated 9th January 2013 (2013) 354 ITR 238 (Raj). 7.50 It is not the base of the A.O that the stock records and inventory of the appellant or the quantity of production and sales declared by the appellant in its books of accounts was not accepted by the other Revenue Authorities such as Sales Tax Department or the Excise Department. The case of appellant finds support from the decision of…

D.C.I.T. Central Cricle, Raipur vs. Mahamaya Steel Industries Ltd, Raipur

In the result, cross objections preferred by the assessee in CO

ITA 232/BIL/2014[2009-10]Status: DisposedITAT Raipur07 Nov 2019AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos.232 To 235/Rpr/2014 धनधाारण वषा / Assessment Years : 2009-10 To 2012-13

For Appellant: Shri Veekaas S. SharmaFor Respondent: Shri Santosh Kumar
Section 132

…sales of assessee out of books of accounts, then addition made by revenue on estimated basis was not justified, this was held in COMMISSIONER OF INCOME TAX Vs. MAHAN MARBLES (P) LTD. by Hon‟ble High Court of Rajasthan vide order dated 9th January 2013 (2013) 354 ITR 238 (Raj). 7.50 It is not the base of the A.O that the stock records and inventory of the appellant or the quantity of production and sales declared by the appellant in its books of accounts was not accepted by the other Revenue Authorities such as Sales Tax Department or the Excise Department. The case of appellant finds support from the decision of…

M/S Kammavari Sangam, Bangalore vs. DDIT, Bangalore

In the result, the orders of the CIT(Appeals) in ITA Nos

ITA 1099/BANG/2015[2011-12]Status: DisposedITAT Bangalore17 Jun 2016AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri S. Venkatesan, CAFor Respondent: Shri Sanjay Kumar, CIT-III &
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.206 & 207/Bang/2014 Assessment years : 2009-10 & 2010-11 The Deputy Director of Vs. M/s. Kammavari Sangham, Income Tax (Exemptions), No.145/4, Mount Joy Extension, Circle 17(1), Hanumanthanagar, Bangalore. Bangalore – 560 019. PAN: AAATK 2287R APPELLANT RESPONDENT Assessment year : 2011-12 M/s. Kammavari Sangham, Vs. The Deputy Director of No.145/4, Mount Joy Extension, Income Tax (Exemptions), Hanumanthanagar, Circle 17(1), Bangalore – 560 019. Bangalor…

DDIT vs. M/S Kammavari Sangha

In the result, the orders of the CIT(Appeals) in ITA Nos

ITA 206/BANG/2014[2009-10]Status: DisposedITAT Bangalore17 Jun 2016AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri S. Venkatesan, CAFor Respondent: Shri Sanjay Kumar, CIT-III &
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.206 & 207/Bang/2014 Assessment years : 2009-10 & 2010-11 The Deputy Director of Vs. M/s. Kammavari Sangham, Income Tax (Exemptions), No.145/4, Mount Joy Extension, Circle 17(1), Hanumanthanagar, Bangalore. Bangalore – 560 019. PAN: AAATK 2287R APPELLANT RESPONDENT Assessment year : 2011-12 M/s. Kammavari Sangham, Vs. The Deputy Director of No.145/4, Mount Joy Extension, Income Tax (Exemptions), Hanumanthanagar, Circle 17(1), Bangalore – 560 019. Bangalor…

The Commissioner of Income Tax IV vs. Musaddilal AND Sons

Appeals are hereby dismissed

ITTA/150/2013HC Telangana28 Jun 2013

…HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 153 / 2013 Commissioner of Income Tax (Central), Jaipur ----Appellant Versus M/S Janta Sweet Home Pvt. Ltd., Nai Sarak, Jodhpur (Rajasthan.) ----Respondent Connected With D.B. Income Tax Appeal No. 150 / 2013 Commissioner of Income Tax (Central), Jaipur ----Appellant Versus M/S Janta Sweet Home Pvt. Ltd., Nai Sarak, Jodhpur (Rajasthan.) Respondent D.B. Income Tax Appeal No. 151 / 2013 Commissioner of Income Tax (Central), Jaipur ----Appellant Versus M/S Janta…

COMMISSIONER OF INCOME TAX v. MAHAN MARBLES (P) LTD. by Hon‟ble High Court of Rajasthan (354 ITR 238) — Cited in 6 Judgments | BharatTax