Delhi) (ii) Best Trading and Agencies Ltd. v. DCIT

93 ITD 144Income Tax Appellate Tribunal2005#16300 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Judgments citing Delhi) (ii) Best Trading and Agencies Ltd. v. DCIT

M/S SUSHIL KUMAR GUPTA & COMPANY,AMBALA CITY vs. PR.CIT, PANCHKULA

In the result, the appeal of the assessee is allowed

ITA 270/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh04 Jan 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum, CIT, DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194CSection 263

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 270/Chd/2023 िनधा"रण वष" / Assessment Year : 2018-19 M/s Sushil Kumar Gupta & बनाम The Pr. CIT Company Panchkula 107, Urban Estate Sector-9, Ambala City -134003, Haryana "थायी लेखा सं./PAN NO: AADFS4337F अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum, CIT, DR सुनवाई…

M/S. MBL A CAPITAL LTD.,KOLKATA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA, KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 171/KOL/2022[2017-18]Status: DisposedITAT Kolkata27 Jun 2022AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.171/Kol/2022 Assessment Year: 2017-18 M/S Mbl A Capital Ltd.………...... .........................................……….……Appellant 3Rd Floor, 135A, Biplabi Rash Behari Basu Road, Kolkata – 1. [Pan:Aaecs4852K] Vs. Pcit-2, Kolkata..……………..….…..…...............……........……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate, Appeared On Behalf Of The Appellant. Shri Amal Kamat, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 9, 2022 Date Of Pronouncing The Order : June 27, 2022

Section 115JSection 143(2)Section 143(3)Section 263

…is respect, has relied upon the following case laws: (i) Balvinder Kumar v. PCIT in [2021] 125 taxmann.com 83 (ITAT Delhi) (ii) Best Trading and Agencies Ltd. vs. DCIT in [2020] 119 taxmann.com 129 (Karntaka HC) (iii) Nayek Paper Converters vs. ACIT in [2015] 93 ITD 144 (Kol) (ITAT Kolkata) (iv) Deccan Paper Mills Co. Ltd. in ITA Nos.1013&1635/Pun/2014 (ITAT Pune) (v) R&H Property Developers (P) Ltd. vs. Pr. CIT in ITA No.1906/Mum/2019 (ITAT Mumbai) (vi) Taj Paul Bhardwaj vs. PCIT in ITA No.463/Chd/2019 (ITAT Chandigarh) 4. The ld. counsel has further submitted that even otherwise the order of the Assessing Offic…

MAHENDRA SINGH DHANKHAR, HUF,JHUNJHUNU vs. PR.CIT-3, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 265/JPR/2020[2015-16]Status: DisposedITAT Jaipur30 Jun 2021AY 2015-16

For Appellant: Shri Manu Dhankhar (Adv.)For Respondent: Shri B.K. Gupta (CIT) a

Section 143(2)Section 253(5)Section 263

…alers (P) Ltd (ITA NO. 3098/MUM/2019) • Gift Land Handicrafts vs CIT (2007) 108 TTJ Delhi 312 • Sanjeev Kumar Khemka vs. CIT (ITA No. 1361/Kol/2016) • M/s Aakash Ganga Promoters vs. Pr. CIT (ITA No. 164/CTK/2019) • Nayek Paper Converters vs. Asstt. CIT (2005) 93 ITD 144 Kol. 8. It was submitted that in all the cases discussed above, they were selected for Limited Scrutiny and the due verification was done by the A.O. The revision order passed by the PT.CIT was held as outside the jurisdiction of the Pr. CIT by the various Benches of the Tribunal. The 6 M/s Mahendra Singh Dhankhar, HUF vs. ACIT case of the asses…

TEJ PAUL BHARDWAJ,SUNAM vs. PR. CIT, PATIALA

In the result, the appeal filed by the assessee is allowed

ITA 463/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh13 May 2021AY 2014-15

Bench: The Ao & Furnished The Details Called

For Appellant: Shri Sudhir Sehgal, CAFor Respondent: Sh. Sandeep Dahiya CIT (DR)

Section 143(2)Section 143(3)Section 263Section 263(1)Section 54

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”,, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH (Virtual Court) BEFORE: SHRI N.K. SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 463/Chd/2019 "नधा"रणवष"/ Assessment Year : 2014-15 Taj Paul Bhardwaj, The Pr. C.I.T. बनाम Mohalla Bhaika, College Patiala. Road, Sunam. "थायी लेखा सं./PAN NO: AANPB 8544 M अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by: Shri Sudhir Sehgal, CA राज"व क" ओर से/ Revenue by: Sh. Sandeep Dahiya CIT (DR) सुनवाई क" तार"ख/Date of Hearing: 18.02.2021 उदघोषणा क" तार"ख/Date of…

SAHAYAMATHA SALTERNS PVT. LIMITED,TUTICORIN vs. DCIT CIRCLE 1, TUTICORIN

In the result, the appeal filed by the assessee stands dismissed

ITA 1498/CHNY/2019[2014-15]Status: DisposedITAT Chennai11 Dec 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. No.1498/Chny/2019 "नधा"रण वष" /Assessment Year : 2014-2015. M/S. Sahayamatha Salterns Vs. The Deputy Commissioner Of Pvt. Ltd, Income Tax, 13-A-1, Meenakshipuram Circle I, West, Tuticorin. Tuticorin 628 002. Tamil Nadu

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Shri. A. Sundararajan, Addl. CIT

Section 143(3)Section 153CSection 263

…6/2017, dated 21st July, 2017. He also placed reliance on the series of following judicial decisions. ‘’01 ITO vs. Pericles Foods, 17 SOT 602 (Mumbai Tribunal) 02 Gift land handicraft vs. CIT, 108 TTJ 0312 (Delhi Tribunal) 03 Nayek Paper Converters s. ACIT, 93 ITD 144 (Kol Tribunal) 04 Ajit Gupta vs. ITO, (2007) 108 TTJ 301 05 CIT vs. Narayana P. Dedhia, 270 ITR 572 (AP) 06 DCIT vs. Sunita Finlease Ltd, 330 ITR 491 (Chat) 07 Kwalpro Exports vs. ACIT, 109 TTJ 0869 08 CIT vs. Amal Generators Ltd, 84 DTR 0045 09 CIT vs. Howrah Flour Mills Ltd, 236 ITR 156 10 CIT vs. PVP Ventures, 211 Taxman 554 11 Jai Commercial…

M/S. ACHYUT CASHEW FACTORY,,KOLHAPUR vs. COMMISSIONER OF INCOME-TAX : II,,

In the result, appeal of assessee is allowed

ITA 1081/PUN/2015[2012-13]Status: DisposedITAT Pune12 Dec 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1081/Pun/2015 यििाारण वषा / Assessment Year : 2012-13

For Appellant: Shri Pramod ShingteFor Respondent: Ms. Divya Bajpai

Section 143(3)Section 14ASection 263Section 263(1)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.1081/PUN/2015 यििाारण वषा / Assessment Year : 2012-13 M/s. Achyut Cashew Factory A/p Tulas, Tal. Vengurla, अऩीऱाथी/Appellant Dist. Sindhudurg. …. PAN: AACFA6135E Vs. The Commissioner of Income Tax-II, …. प्रत्यथी / Respondent Kolhapur अऩीऱाथी की ओर से / Appellant by : Shri Pramod Shingte प्रत्यथी की ओर से / Respondent by : Ms. Divya Bajpai सुनवा…