DCIT CC-8(4) v. Pali Fabric Ltd.

110 Taxmann.com 310Income Tax Appellate Tribunal2019#13241 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 133(6)Section 142(1)Section 143(2)Section 144BSection 250Section 68

Issues it is cited on

genuineness of the transactioncompanysection 143(3)nfactotal incomebusinessdocument

Judgments citing DCIT CC-8(4) v. Pali Fabric Ltd.

Shreesomnidhi Infrasolutions Pvt Ltd, Pune vs. DCIT, Circle 8, Pune

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

ITA 23/PUN/2025[2022-23]Status: DisposedITAT Pune05 May 2025AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Paras MunotFor Respondent: Shri Mallikarjun Utture
Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.23/PUN/2025 धििाारण वर्ा / Assessment Year : 2022-23 Shreesomnidhi Infrasolutions DCIT, Circle – 8, Pune Private Limited, (Previously known as Hans Vs. Infrasolutions Private Limited), 505, 5th Floor Victory Landmark, Nasco Estate Sr. No. 111/10/7, Opp. Dmart Baner, N.I.A. S.O., Pune-411045 PAN : AAECH6318R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Paras Munot Department by : Shri Mallikarjun U…

Ebro India Pvt.Ltd., Delhi vs. ACIT Circle-7(1), Delhi

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., ACCOUNTANT MEMBER Ebro India Pvt. Ltd., vs. ACIT, Circle 7 (1), 807, New Delhi House, Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAECT5502H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, CA REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 11.06.2024 Date of Order : 09.09.2024 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the final assessment order dated…

Deputy Commissioner of Income Tax, Circle- 13.1, New Delhi, I.P. Estate vs. Jaharvir Polymers Private Limited, Vikaspuri, New Delhi

In the result, Appeal of the Revenue is partly allowed for

ITA 439/DEL/2024[2021-22]Status: DisposedITAT Delhi24 Jul 2024AY 2021-22

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 133(6)Section 143(1)

…1 DCIT Vs. Jaharvir Polymers (P) Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C ’: NEW DELHI BEFORE, DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Deputy Commissioner of Jaharvir Polymers Private Income Tax, Limited, Circle-13.1, New Delhi I. Vs. Vikaspuri P. Estate, New Delhi New Delhi PAN:AACCJ5452C (Appellant) (Respondent) [ Appellant by Ms. Parul Singh, Sr. DR Respondent by Sh. Sameer Kapoor, CA Date of Hearing 10.07.2024 Date of Pronouncement 24.07.2024 ORDER PER YOGESH KUMAR U.S. JM.:- The present appeal is filed by the Revenue against the order of National…

M/S Nd'S Art World Pvt Ltd., Mumbai vs. Asst. CIT 15 (2)(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 6850/MUM/2019[2016-17]Status: DisposedITAT Mumbai23 Aug 2023AY 2016-17

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm M/S. Nd’S Art World Pvt. Ltd. Asst.Cit-15(2)(1) 201-A Second Level Ventura Shopping Mumbai Vs. Hiranandani Business Park, Powai, Mumbai-400 076 Pan/Gir No. Aabcn 7882 R (Appellant) (Respondent) : Assessee By : Shri Shashank Mehta : Dr. Samuel Pitta Revenue By Date Of Hearing : 26.05.2023 Date Of Pronouncement : 23.08.2023

For Appellant: Shri Shashank Mehta
Section 143(3)Section 2Section 36(1)(vii)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, AM AND MS. KAVITHA RAJAGOPAL, JM M/s. ND’s Art World Pvt. Ltd. Asst.CIT-15(2)(1) 201-A Second Level Ventura Shopping Mumbai Vs. Hiranandani Business Park, Powai, Mumbai-400 076 PAN/GIR No. AABCN 7882 R (Appellant) (Respondent) : Assessee by : Shri Shashank Mehta : Dr. Samuel Pitta Revenue by Date of Hearing : 26.05.2023 Date of Pronouncement : 23.08.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals)-24, Mumbai (‘ld.CIT(A)…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…ependently ascertain the nature and veracity of the transaction, the additions as made are not sustainable in the eyes of law. In this regard, reliance is placed on the decision of the Hon'ble ITAT Mumbai in the case of DCIT CC-8(4) vs Pali Fabric Ltd. (2019) 110 Taxmann.com 310. 15.112 As stated by the Appellant in its written submissions, the AO while asking for the details to prove the genuineness of donations given, has asked to provide the details in respect of following trusts:- Sr. No. Name Amount (In Rs.) 1. Disha Education Society 65,00,000 2. Dr. D.Y. Patil International Academy 70,00,000 3. Kshetropasn…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…ependently ascertain the nature and veracity of the transaction, the additions as made are not sustainable in the eyes of law. In this regard, reliance is placed on the decision of the Hon'ble ITAT Mumbai in the case of DCIT CC-8(4) vs Pali Fabric Ltd. (2019) 110 Taxmann.com 310. 15.112 As stated by the Appellant in its written submissions, the AO while asking for the details to prove the genuineness of donations given, has asked to provide the details in respect of following trusts:- Sr. No. Name Amount (In Rs.) 1. Disha Education Society 65,00,000 2. Dr. D.Y. Patil International Academy 70,00,000 3. Kshetropasn…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…ependently ascertain the nature and veracity of the transaction, the additions as made are not sustainable in the eyes of law. In this regard, reliance is placed on the decision of the Hon'ble ITAT Mumbai in the case of DCIT CC-8(4) vs Pali Fabric Ltd. (2019) 110 Taxmann.com 310. 15.112 As stated by the Appellant in its written submissions, the AO while asking for the details to prove the genuineness of donations given, has asked to provide the details in respect of following trusts:- Sr. No. Name Amount (In Rs.) 1. Disha Education Society 65,00,000 2. Dr. D.Y. Patil International Academy 70,00,000 3. Kshetropasn…

DCIT CC-8(4) v. Pali Fabric Ltd. (110 Taxmann.com 310) — Cited in 7 Judgments | BharatTax