DELHI OPG Metals & Finsec Ltd. v. Commissioner of Income-tax

128 Taxmann.com 369Reported decision2021#11046 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 147Section 148Section 139(1)Section 139(4)Section 142(1)Section 143(3)Section 144Section 144B

Issues it is cited on

mere change of opinionchange of opinionescapement of incomereason to believeincome-tax officerassistant commissionersection 148section 147personcompanysection 14india

Judgments citing DELHI OPG Metals & Finsec Ltd. v. 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…

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…

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…

Vanditbhai Rajendrakumar Patel, Mehsana vs. The ITO, Ward-3, Mehsana

In the result, Ground No. 3 of the assessee’s appeal is allowed

ITA 1569/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2010-11
For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri S. H. Solanki, Sr. D.R
Section 147Section 234ASection 271Section 271FSection 56Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Vanditbhai Rajendrakumar ITO, Patel, Raychan Para, Ward-3, At. Ambaliyasan, Vs Mehsana Tal & Dist. (Respondent) Mehsana-384435 PAN: AZZPP8002H (Appellant) Assessee by: Shri Parimalsingh B. Parmar, A.R. Revenue by: Shri S. H. Solanki, Sr. D.R. Date of hearing : 02-03-2022 Date of pronouncement : 22-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the asse…

Mr. Neeraj Paliwal, Rajsamand vs. ITO, Ward-2, Rajsamand

In the result, all these appeals of the assessee are allowed

ITA 9/JODH/2021[2008-09]Status: DisposedITAT Jodhpur01 Nov 2021AY 2008-09

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA Nos. 07 TO 11/JODH/2021 (Assessment Years 2006-07 TO 2010-11) Mr. Neeraj Paliwal, Vs. I.T.O. Plot No. 2, Kishore Nagar Extn., Ward-2, Kankroli, Rajasamand-313324. Rajsamand. PAN No. ADXPP 3119 P Assessee by Shri S.S. Nagar, CA Revenue by Miss. Kajal Agarwal, JCIT-DR Date of Hearing 11/08/2021 Date of Pronouncement 2/11/2021 O R D E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipu…

Mr. Neeraj Paliwal, Rajsamand vs. ITO, Ward-2, Rajsamand

In the result, all these appeals of the assessee are allowed

ITA 8/JODH/2021[2007-08]Status: DisposedITAT Jodhpur01 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA Nos. 07 TO 11/JODH/2021 (Assessment Years 2006-07 TO 2010-11) Mr. Neeraj Paliwal, Vs. I.T.O. Plot No. 2, Kishore Nagar Extn., Ward-2, Kankroli, Rajasamand-313324. Rajsamand. PAN No. ADXPP 3119 P Assessee by Shri S.S. Nagar, CA Revenue by Miss. Kajal Agarwal, JCIT-DR Date of Hearing 11/08/2021 Date of Pronouncement 2/11/2021 O R D E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipu…

Mr. Neeraj Paliwal, Rajsamand vs. ITO, Ward-2, Rajsamand

In the result, all these appeals of the assessee are allowed

ITA 7/JODH/2021[2006-07]Status: DisposedITAT Jodhpur01 Nov 2021AY 2006-07

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA Nos. 07 TO 11/JODH/2021 (Assessment Years 2006-07 TO 2010-11) Mr. Neeraj Paliwal, Vs. I.T.O. Plot No. 2, Kishore Nagar Extn., Ward-2, Kankroli, Rajasamand-313324. Rajsamand. PAN No. ADXPP 3119 P Assessee by Shri S.S. Nagar, CA Revenue by Miss. Kajal Agarwal, JCIT-DR Date of Hearing 11/08/2021 Date of Pronouncement 2/11/2021 O R D E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipu…

Mr. Neeraj Paliwal, Rajsamand vs. ITO, Ward-2, Rajsamand

In the result, all these appeals of the assessee are allowed

ITA 11/JODH/2021[2010-11]Status: DisposedITAT Jodhpur01 Nov 2021AY 2010-11

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA Nos. 07 TO 11/JODH/2021 (Assessment Years 2006-07 TO 2010-11) Mr. Neeraj Paliwal, Vs. I.T.O. Plot No. 2, Kishore Nagar Extn., Ward-2, Kankroli, Rajasamand-313324. Rajsamand. PAN No. ADXPP 3119 P Assessee by Shri S.S. Nagar, CA Revenue by Miss. Kajal Agarwal, JCIT-DR Date of Hearing 11/08/2021 Date of Pronouncement 2/11/2021 O R D E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipu…

Mr. Neeraj Paliwal, Rajsamand vs. ITO, Ward-2, Rajsamand

In the result, all these appeals of the assessee are allowed

ITA 10/JODH/2021[2009-10]Status: DisposedITAT Jodhpur01 Nov 2021AY 2009-10

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

Section 144Section 147Section 253(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA Nos. 07 TO 11/JODH/2021 (Assessment Years 2006-07 TO 2010-11) Mr. Neeraj Paliwal, Vs. I.T.O. Plot No. 2, Kishore Nagar Extn., Ward-2, Kankroli, Rajasamand-313324. Rajsamand. PAN No. ADXPP 3119 P Assessee by Shri S.S. Nagar, CA Revenue by Miss. Kajal Agarwal, JCIT-DR Date of Hearing 11/08/2021 Date of Pronouncement 2/11/2021 O R D E R PER: SANDEEP GOSAIN, J.M. These are the appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Udaipu…

DELHI OPG Metals & Finsec Ltd. v. Commissioner of Income-tax (128 Taxmann.com 369) — Cited in 9 Judgments | BharatTax