Dhuri Wine v. Dy. CIT

83 Taxmann.com 20Reported decision2017#21467 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 131 Section 143(1)Section 143(3)Section 40A(3)Section 69A Section 143(2)Section 40(a)(ia)Section 40A(ia)

Issues it is cited on

business expediency section 40a(3)on-money profits and gains of business or profession section 40a section 40 section 131 genuineness of the transaction salary undisclosed income section 143(1)previous year

Judgments citing Dhuri Wine v. Dy. CIT

Awas Devcon Pvt. Ltd., Howrah vs. ITO, Ward-14(4), Kolkata.

In the result, both the appeals of the assessee are allowed

ITA 1217/KOL/2023[2015-16]Status: DisposedITAT Kolkata24 Feb 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Arun Kanti Dutta, DR

Section 131Section 143(1)Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No.1216 & 1217/KOL/2023 (Assessment Year:2015-16 & 2017-18) ITO, Ward-14(4), Awas Devcon Pvt. ltd. Aaykar Bhavan, Poorva, 110, Ankurhati, N.H.6, Opposite Ludhiana Hotel, Domjur, Howrah- Shantipally, Kolkata-700107, Vs. 711302, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAKCA2119F Assessee by : Shri Abhishek Bansal, AR Revenue by : Shri Arun Kanti Dutta, DR Date of hearing: 16.01.2025 Date of pronouncement : 24.02.2025 O R D E R Per Rajesh Kumar, AM: These are appeals preferr…

Awas Devcon Pvt. Ltd., Howrah vs. ITO, Ward-13(1), Kolkata.

In the result, both the appeals of the assessee are allowed

ITA 1216/KOL/2023[2017-18]Status: DisposedITAT Kolkata24 Feb 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Arun Kanti Dutta, DR

Section 131Section 143(1)Section 143(3)Section 40A(3)

Murtuja Husainbhai Hirani, Na vs. Arivs.Income Tax Officer, Ward - 3, Navsari

In the result, the appeal of the assessee is allowed

ITA 196/SRT/2023[2014-15]Status: DisposedITAT Surat26 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.196/Srt/2023 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Murtuja Hussainbhai Hirani, Vs. The Ito, Ward-3, Prop. Of R. K. Bullion, Navsari Shop No.5, Pranav Chamber Madhumati, Navsari – 396445, Gujarat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aciph3680D Appellant By Shri Rasesh Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr 09/06/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.196/SRT/2023 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Murtuja Hussainbhai Hirani, Vs. The ITO, Ward-3, Prop. of R. K. Bullion, Navsari Shop No.5, Pranav Chamber Madhumati, Navsari – 396445, Gujarat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACIPH3680D Appellant by Shri Rasesh Shah, CA Respondent by Shri Vinod Kumar, Sr. DR 09/06/2023 Date of Hearing Date of Pronouncement 26/06/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by th…

M/S Metalman Auto Pvt. Ltd., Ludhiana vs. Addl. CIT, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 935/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Aug 2018AY 2008-09

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Metalman Auto Pvt. Ltd., Vs. The Addl.C.I.T., E-127, Phase-V, Range-1, Focal Point, Ludhiana. Ludhiana. Pan: Aabcm5441M (Appellant) (Respondent)

For Appellant: Shri Amarjit Kamboj, CAFor Respondent: Shri Gulshan Raj, CIT(DR)

Section 36Section 36(1)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B ’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M/s Metalman Auto Pvt. Ltd., Vs. The Addl.C.I.T., E-127, Phase-V, Range-1, Focal Point, Ludhiana. Ludhiana. PAN: AABCM5441M (Appellant) (Respondent) Appellant by : Shri Amarjit Kamboj, CA Respondent by : Shri Gulshan Raj, CIT(DR) Date of hearing : 16.05.2018 Date of Pronouncement : 14.08.2018 ORDER PER ANNAPURNA GUPTA, AM: The present appeal has been preferred by the assessee against the order of learned Commissioner of Income Tax (Appeals)-1, Ludhiana (he…