DCIT v. Qualitron Commodities (P) Ltd.

54 Taxmann.com 295High Court2015#14332 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Issues it is cited on

section 115bbe(1)section 158basection 50c(1)section 113income tax settlement commissionjdapaper companyshell companyshort term capital gainsbeneficial ownersection 132(4a)live link

Judgments citing DCIT v. Qualitron Commodities (P) Ltd.

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC -2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

ITA 399/JPR/2023[2015-16]Status: DisposedITAT Jaipur05 Dec 2023AY 2015-16

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC-2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

ITA 398/JPR/2023[2014-15]Status: DisposedITAT Jaipur05 Dec 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC -2 JAIPUR , LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

ITA 397/JPR/2023[2013-14]Status: DisposedITAT Jaipur05 Dec 2023AY 2013-14

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

MACRO PROPRIETIES PRIVATE LIMITED,M 28 INCOME TAX COLONY TONK ROAD JAIPUR vs. DCIT CENTRAL CIRCLE 2, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

ITA 174/JPR/2023[2013-2014]Status: DisposedITAT Jaipur17 Jul 2023AY 2013-2014

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri JameshKurian, CIT
Section 153CSection 50C(1)Section 69

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 cuke The DCIT M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Vs. Central Circle-2 Jaipur LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA…

ACIT, NEW DELHI vs. SH. KARTIK PATEL, AHMEDABAD

In the result, the Revenue’s Appeal stands dismissed

ITA 1682/DEL/2016[2010-11]Status: DisposedITAT Delhi18 Mar 2019AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Smt. Rano Jain, Adv. & Sh. R.KFor Respondent: Smt. Puja Jindal, CIT(DR)Smt. Rano
Section 132Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 1682/DEL/2016 A.Y. : 2010-11 ACIT, CENTRAL CIRCLE-6, VS. KARTIK PATEL, NEW DELHI AKAR COMPLEX, R.NO. 364, ARA CENTRE, NATHALAL COLONY, STADIUM JHANDEWALAN EXTN., ROAD, NEW DELHI NARANPURA, AHMEDABAD (PAN: ACMPP1888M) (ASSESSEE) (RESPONDENT) Revenue by : Smt. Puja Jindal, CIT(DR)Smt. Rano Jain, Adv. & Sh. R.K. Aggarwal, CA Assessee by : Smt. Rano Jain, Adv. & Sh. R.K. Aggarwal, CA ORDER PER H.S. SIDHU : JM The Revenue has filed this Appeal against the impu…

ACIT, NEW DELHI vs. SH. VIJAY BAHAL, GHAZIABAD

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

ITA 1855/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Nov 2017AY 2007-08

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Vs. Vijay Bahal, Central Circle-2, Room No. 323, Ka-Ii, Kavi Nagar, Ghaziabad 3Rd Floor, Ara Centre, Jhandewalan Pan:Aaopb7876R Extn, New Delhi (Appellant) (Respondent) Acit, Vs. Vikram Bahal, Central Circle-2, Room No. 323, C-73, Sector-44, Noida 3Rd Floor, Ara Centre, Jhandewalan Pan:Aaopb7874P Extn, New Delhi (Appellant) (Respondent)

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri Vijay Varma, CIT DR
Section 132Section 139(1)Section 143(3)Section 153CSection 54E

…ACIT V Shri Vikram Bahal ITA No 1856/Del/2012 ACIT V Shri Vijay Bahal ITA No 1855/Del/2012 A Y 2007-08 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ACIT, Vs. Vijay Bahal, Central Circle-2, Room No. 323, KA-II, Kavi Nagar, Ghaziabad 3rd Floor, ARA Centre, Jhandewalan PAN:AAOPB7876R Extn, New Delhi (Appellant) (Respondent) ACIT, Vs. Vikram Bahal, Central Circle-2, Room No. 323, C-73, Sector-44, Noida 3rd Floor, ARA Centre, Jhandewalan PAN:AAOPB7874P Extn, New Delhi (Appellant) (Respondent) Revenue by : Shri Vijay Varm…

ACIT, NEW DELHI vs. SH. VINOD BAHAL, GHAZIABAD

ITA 1857/DEL/2012[2007-08]Status: DisposedITAT Delhi07 Mar 2016AY 2007-08

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi Assessment Year: 2007-08 Assistant Cit, Vs. Shri Vinod Bahal, Central Cir-2, Ka-11, Kavi Nagar, New Delhi. Ghaziabad (Up) (Pan: Acdpb2262N) (Appellant) (Respondent) Cross Obj. No. 208/Del/2012 ( Ita No. 1857/Del/2012) Assessment Year: 2007-08 Shri Vinod Bahal, Vs. Assistant Cit, Ka-11, Kavi Nagar, Central Circle-2, Ghaziabad (Up) New Delhi. (Pan: Acdpb2262N) (Appellant) (Respondent) Assessee By: Shri Akhilesh Kumar, Adv. Department By: Shri Kartar Singh, Cit( Dr) Date Of Hearing : 09.12.2015 Date Of Pronouncement: 07:03.2016 Order Per I.C. Sudhir:The Revenue Has Questioned First Appellate Order On The Following Grounds: I) On The Facts & In The Circumstances Of The Case, The Learned Cit(Appeals) Has Erred In Law & On Facts In Deleting The Addition Of Rs.4,50,00,000 Made By The A.O. On Account Of 2 Undisclosed Capital Gain On Sale Of Shares Of M/S. Bahalsons Properties Pvt. Ltd. Ii) The Order Of The Learned Cit(Appeals) Is Erroneous & Is Not Tenable On Facts & In Law.

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Kartar Singh, CIT( DR)
Section 132Section 139(1)Section 14(3)Section 143(3)Section 153CSection 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “H” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI PRASHANT MAHARISHI Assessment Year: 2007-08 Assistant CIT, vs. Shri Vinod Bahal, Central Cir-2, KA-11, Kavi Nagar, New Delhi. Ghaziabad (UP) (PAN: ACDPB2262N) (Appellant) (Respondent) Cross Obj. No. 208/Del/2012 ( ITA No. 1857/Del/2012) Assessment Year: 2007-08 Shri Vinod Bahal, Vs. Assistant CIT, KA-11, Kavi Nagar, Central Circle-2, Ghaziabad (UP) New Delhi. (PAN: ACDPB2262N) (Appellant) (Respondent) Assessee by: Shri Akhilesh Kumar, Adv. Department by: Shri Kartar Singh, CIT( DR) Date of hearing : 09.12.2015 Date o…

DCIT v. Qualitron Commodities (P) Ltd. (54 Taxmann.com 295) — Cited in 7 Judgments | BharatTax