DELHI Honda Siel Power Products Ltd. v. 30. Deputy Commissioner of Income-tax

21 Taxmann.com 438High Court2012#17196 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 147Section 148Section 142(1)Section 68Section 143(1)Section 143(3)Section 149Section 151

Issues it is cited on

mere change of opinionborrowed satisfactionchange of opinionreason to believetangible materialregular assessmentreopening of assessmentescapement of incomegenuineness of the transactionaccommodation entryincome-tax officernotice under section 148

Judgments citing DELHI Honda Siel Power Products Ltd. v. 30. Deputy Commissioner of Income-tax

Kailash Chand, Jaipur vs. ITO Ward, Behror

In the result, the appeal of the assessee is allowed

ITA 565/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Mar 2025AY 2012-13

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

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Sh. Dinesh Badgujar, Addl. CIT
Section 142(1)Section 144Section 144BSection 147Section 148Section 234A

…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. 565/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Kailash Chand ITO, Vs. Village Patharedi, Tehsil- Ward-Behror Kotputli, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHDPC7760R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya, Adv. & Sh. Devang Gargieya, Adv. jktLo dh vksj…

Rahul Jabarmal Jain, Mumbai vs. Assistant. Commissioner of Income Tax -19(3), Mumbai

In the result, the appeal is accordingly partly allowed for statistical purposes in the above terms

ITA 3525/MUM/2024[2008-09]Status: DisposedITAT Mumbai05 Mar 2025AY 2008-09

Bench: Shri B R Baskaran & Shri Raj Kumar Chauhanrahul Jabarmal Jain Vs. Acit 19(3) 1204/B 12 Floor, Pratiksha Tower, R. 5Th Floor, Piramal Chamber, S. Nimkar Marg, Mumbai Central, Lalbaug, Mumbai-400 012 Mumbai-400 008 Pan: Aempj8236K (Appellant) (Respondent)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Rahul Jabarmal Jain Vs. ACIT 19(3) 1204/B 12 floor, Pratiksha Tower, R. 5th floor, Piramal Chamber, S. Nimkar Marg, Mumbai Central, Lalbaug, Mumbai-400 012 Mumbai-400 008 PAN: AEMPJ8236K (Appellant) (Respondent) Assessee Represented by : Shri Rajkumar Singh, Ld. AR Department Represented by : Ms. Monika H. Pande, Ld. DR Date of conclusion of Hearing : 06.12.2024 Date of Pronouncement : 05.03.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by…

Tijaria Polypipes Limited, Jaipur vs. DCIT Cirlce 4, Jaipur

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR
Section 143(3)Section 147Section 148Section 68

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR श्रीराठौड़ कमलेशजयन्तभाई, लेखा सदस्य एव श्रीनरेन्द्रकुमार, न्यायिकसदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकरअपीलसं. / ITA No. 616/JPR/2024 निर्धारणवर्ष / AssessmentYear : 2013-14 TijariaPolypipes Ltd. SP-1-2316, Ramchandrapura, RIICO Vs. The DCIT Industrial Area, Sitapura, Jaipur- 302 022 Circle-4 Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACCT 4796 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Tarun Mittal, CA राजस्व क…

Ebrahim Essa Developers Private Limited, Mumbai vs. ITO-9(2)(4), Mumbai

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

ITA 1188/MUM/2024[2012-13]Status: DisposedITAT Mumbai11 Dec 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Ebrahim Essa Developers Pvt. Ltd., Ito-9(2)(4), 115 Dathawala Wstate, Sv Road, Aayakar Bhavan, Vs. Jogeshwari West, 400 102. Mumbai-400020. Pan No. Aacce 4720 E Appellant Respondent

For Appellant: Mr. Hemanshu Joshi, DRFor Respondent: Mr. Prateek Jain
Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2012-13 Ebrahim Essa Developers Pvt. Ltd., ITO-9(2)(4), 115 Dathawala Wstate, SV Road, Aayakar Bhavan, Vs. Jogeshwari West, 400 102. Mumbai-400020. PAN NO. AACCE 4720 E Appellant Respondent : Mr. Prateek Jain Assessee by : Mr. Hemanshu Joshi, DR Revenue by : 05/12/2024 Date of Hearing Date of pronouncement : 11/12/2024 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 22.01.2024 passed by the Ld. Commis…

Goyal Vegoils Limited, Kasar, Kota vs. DCIT, Circle -2, Kota

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…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. 243/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Goyal Vegoils Limited DCIT, Vs. C/o Goyal Vegoils Villahe Kasar, Circle-02, Kota NH-12, Tehsil Ladpura, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCG 2595 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, CA jktLo dh vksj…