DELHI ACIT, ARA Centre, DCIT, New Delhi v. Filatax India Limited And (Vice-Versa)

189 Taxmann 141High Court2010#4464 most cited
26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 68Section 147Section 148Section 142(1)Section 143(3)Section 153CSection 250Section 131

Issues it is cited on

section 268shell companysource of sourcesection 147(a)true and full disclosurescheme of arrangementbogus share capitalsection 246addition under section 68within four yearsfresh tangible materialsection 250(4)

Judgments citing DELHI ACIT, ARA Centre, DCIT, New Delhi v. Filatax India Limited And (Vice-Versa)

Sampat Lal Lodha, Nathdwara vs. ITO, Ward-2, Rajsamand

In the result, both appeals of the assessee are allowed

ITA 1/JODH/2022[2010-11]Status: DisposedITAT Jodhpur02 Aug 2023AY 2010-11
Section 143(1)Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 1 & 2/Jodh/2022 (ASSESSMENT YEAR- 2010-11 & 2011-12) Sampat Lal Lodha Vs Income Tax Gandhi Road, Officer, Nathdwara Ward-02, Rajsamand (Appellant) (Respondent) PAN NO. AATPL 6272 A Assessee By Sh. Mukul Moondra, C.A. Revenue By Sh. S. M. Joshi, JCIT-DR Date of hearing 04/07/2023 Date of 02/08/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM These are two appeals filed by the assessee and is directed against the order of the National Face…

Alwar General Finance Co. (P) Ltd, Alwar vs. ACIT, Alwar

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

ITA 332/JPR/2022[2016-17]Status: DisposedITAT Jaipur17 Feb 2023AY 2016-17

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

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri R.S. Meel, JCIT) a
Section 115JSection 133(6)Section 143(2)Section 143(3)Section 36(1)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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. 332/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2016-17 M/s. Alwar General Finance Co. (P) Ltd. cuke The ACIT Vs. 148, Alka Puri, Kali Mori Phatak Circle-1 Alwar Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 4988P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls…

Shri Kirodi Mal, Alwar vs. Income Tax Officer, Alwar

Appeal is dismissed

ITA 883/JPR/2017[2009-10]Status: DisposedITAT Jaipur13 Jul 2022AY 2009-10
For Appellant: Sh. Javed Khan, AdvFor Respondent: Sh. A. S. Nehara (Addl. CIT)
Section 147Section 148Section 149

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘SMC’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 883/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke Sh. Kirodi Mal ITO Vs. S/o Sh. Prabhati Ward-1(1), R/o- Village- Dalalpur, Post- Alwar Shahpur, Distt.- Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BGLPM 4153 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Javed Khan, Adv. jktLo dh vksj…

Swarn Gems P Ltd., New Delhi vs. ITO, New Delhi

Appeal of the assessee is allowed

ITA 473/DEL/2014[2007-08]Status: DisposedITAT Delhi04 Aug 2021AY 2007-08

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

Section 133(6)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 473/DEL/2014 (A.Y 2007-08) (THROUGH VIDEO CONFERENCING) Swarn Gems P Ltd. Vs ITO 611, Somdutt Chamber-II Ward-7(4) 9 Bhikaji Cama Place New Delhi New Delhi (RESPONDENT) AAACS0391P (APPELLANT) Appellant by Sh. K. P. Ganguli, Adv & Sh. Ashok Jain, Adv Respondent by Sh. Prakash Dubey, Sr. DR Date of Hearing 28.06.2021 Date of Pronouncement 04.08.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against order dated 01/…

M/S Swargamrut Dairy Prv Ltd, Mumbai vs. DCIT 11 (2)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 6839/MUM/2019[2009-10]Status: DisposedITAT Mumbai15 Jun 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blem/S. Swargamrut Dairy Pvt. Ltd., V. Dcit – 11(2)(2) 113, 1St Chamber Income Tax Office, Churchgate Maker Chamber-V Mumbai - 400020 Nariman Point – 400021 Pan: Aalcs3714R (Appellant) (Respondent) Assessee By : Shri Vishnu Agarwal Department By : Shri Vijaykumar Menon Date Of Hearing : 18.03.2021 Date Of Pronouncement : 15.06.2021

For Appellant: Shri Vishnu AgarwalFor Respondent: Shri Vijaykumar Menon
Section 143Section 143(1)Section 147Section 68

…Hi-Tech Residency (P.) Ltd. [96 taxmann.com 402 (Delhi)] (xi). Pr.CIT v. Bhanuprasad D. Trivedi (HUF) [95 taxmann.com 19 (SC)] (xii). Addl. CIT v. Bahri Bros. (P.) Ltd. [22 taxman 3 (Patna)] 7 M/s. Swargamrut Dairy Pvt. Ltd., (xiii). Labh Chand Bohra v. ITO [189 Taxmann 141 (Rajasthan)] Umesh Electrics v. ACIT [12 taxmann.com 5 (ITAT Agra Bench Third Member)] (xiv). (xv). CIT v. Mehrotra Brothers [270 ITR 157 (Madhya Pradesh)] (xvi). CIT v. S. Kamaljeet Singh [147 Taxman 18 (Allahabad)] (xvii). Nemi Chand Kothari v. CIT [136 Taxman 213 (Gauhati)] (xviii). ACIT v. Shri Dhanpal B. Shah (ITAT 'D' bench, Mumbai) (xi…

Income Tax Officer, Ward- Bhiwadi vs. Shri Satish Kumar, Alwar

In the result, appeal of the revenue is partly allowed for statistical

ITA 637/JPR/2017[2012-13]Status: DisposedITAT Jaipur22 Nov 2017AY 2012-13

Bench: The Ld. Cit(A). The Ld. Cit(A)

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Jha fu/kZkfjrh dh vksj ls@
Section 143(3)Section 68Section 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 637/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Income Tax Officer, Satish Kumar, Vs. Ward- Bhiwadi. J-501-502, Krish Vatika, Bhiwadi, Teh-Tijara, district- Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIEPK 2046 C vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 33/JP/2017 (Arising out of vk;dj vihy la-@ITA No. 637/JP/2017) fu/kZkj.k o"kZ@Assessme…