Diamour Jeweller Pvt. Ltd. v. CPC

165 Taxmann.com 112Reported decision2014#22970 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 362,844 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(1)Section 36(1)(va)Section 14 B

Issues it is cited on

section 143(1)

Judgments citing Diamour Jeweller Pvt. Ltd. v. CPC

Haribhakti & Co LLP, Mumbai vs. The Deputy Commissioner of Income Tax Central Circle 2(3), Mumbai

In the result, appeal filed by the assesse bearing ITA No

ITA 1610/MUM/2025[2021-22]Status: DisposedITAT Mumbai13 Jan 2026AY 2021-22

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Alpesh DharodFor Respondent: Shri Hemanshu Joshi (SR DR)

Section 143(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER I.T.A No.1610/Mum/2025 (Assessment Yea: 2021-22) Haribhakti & Co. LLP VS DCIT, Central Circle-2(3), Mumbai 701, Leela Business Park, Room No. 803, 8th Floor, Prathishta Andheri Kurla Road, Andheri Bhavan, Maharastra-400020 (East), Mumbai-400059 PAN: AAAFH2010F APPELLANT RESPONDENT Assessee by : Shri Alpesh Dharod Respondent by : Shri Hemanshu Joshi (SR DR) Date of hearing : 07/01/2026 Date of pronouncement : 13/01/2026 ORDER Per: Anikesh Banerjee (JM): The instan…

Yardi Software India Private Limited, Pune vs. Assessing Officer, Jurisdiction Circle 12, Pune, Income Tax Department

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 549/PUN/2025[2022-23]Status: DisposedITAT Pune22 Jul 2025AY 2022-23

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.549/Pun/2025 िनधा"रण वष" / Assessment Year : 2022-23 Yardi Software India Private Vs. Acit, Circle-12, Pune. Limited, Second Floor, Sigma House, Senapati Bapat Road, Pune City, Pune, Shivaji Housing Society S.O.- 411016. Pan : Aaccr8107N Appellant Respondent

For Appellant: Miss Chaitee LondheFor Respondent: Shri Milind Debaje

Section 14Section 143(1)Section 36(1)(va)

…Anant Chetan Agarwal (54 CCH 0181) (Lucknow) Ashiana Amar Developers (46 CCH 0246) (Kol) Mahendra Rajnikant Zaveri (51 CCH 0028) (Jaipur) Sheema Mathur (51 CCH 0511) (Jaipur) 6 4.3. Apart from above LD AR also relied on the decision, Diamour Jewels (P ) LTD 165 Taxmann.com 112 Mumbai, wherein under similar circumstances and identical facts the Tribunal has deleted the addition made by the CPC under section 36(1)(va) of the IT Act. Accordingly learned AR requested before the bench to delete the addition so made by CPC and confirmed by Ld. Addl/JCIT(A) without considering the specific grounds raised before him. A…

Nomura Research Institute Financial Technologies India Pvt. Ltd., Kolkata vs. DCIT, Cir. -1(1), Kolkata

ITA 477/KOL/2024[2021-22]Status: DisposedITAT Kolkata30 Oct 2024AY 2021-22

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No.477/Kol/2024 Assessment Year: 2021-22 Nomura Research Institute Financial Technologies India Pvt. Ltd.…..……Appellant 22Nd Floor, Ps Srijan Corporate Park, Tower I, Block-Ep & Gp, Sector-V, Salt Lake, Sech Bhawan, S.O. North 24 Parganas, West Bengal-700091. [Pan: Aadca8967A] Vs. Dcit, Circle-1(1), Kolkata............…..….…..….........……........……...…..…..Respondent Appearances By: Shri P. Jhunjhunwala, Advocate, Appeared On Behalf Of The Appellant. Shri Pradip Biswas, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2024 Date Of Pronouncing The Order : October 30, 2024 Order Per Sonjoy Sarma: The Present Appeal Is Filed By The Assessee Against The Order Dated 10.01.2024 Of The Commissioner Of Income Tax (Appeals), Aurangabad [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income On 15.03.2022 By Declaring Total Income Of Rs.15,22,38,899/-. An Intimation Was Received U/S 143(1) Of The Act Dated 27.10.2022 Issued By Cpc, Bengaluru For Assessment Year 2021-22. This Order Included Disallowance Of Rs.14,92,802/- To The Income Of The Assessee, Thereby Determining The Total Income At Rs.15,37,31,700/-. The Disallowance Was Made On Account Of Delay In Depositing The Provident Fund (Pf) Contribution, Which Was Considered As A Default.

Section 143(1)Section 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. No.477/Kol/2024 Assessment Year: 2021-22 Nomura Research Institute Financial Technologies India Pvt. Ltd.…..……Appellant 22nd Floor, Ps Srijan Corporate Park, Tower I, Block-EP And GP, Sector-V, Salt Lake, Sech Bhawan, S.O. North 24 Parganas, West Bengal-700091. [PAN: AADCA8967A] vs. DCIT, Circle-1(1), Kolkata............…..….…..….........……........……...…..…..Respondent Appearances by: Shri P. Jhunjhunwala, Advocate, appeared on…