Dy. CIT v. Rohini Builders

127 Taxmann 523High Court2003#612 most cited

What is Dy. CIT v. Rohini Builders authority for?

An assessee is required to prove the identity, creditworthiness, and genuineness of a cash credit in their books of accounts, such as an unsecured loan, but is generally not required to prove the source of the source for such credits. Additions under Section 68 are deleted if sufficient proof of creditors, repayment, and TDS on interest is provided.

162

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Dy. CIT v. Rohini Builders · Rohini Builders · Section 68 · cash credit · source of source · unsecured loan · genuineness of transaction · identity and creditworthiness of creditors · repayment of loan · TDS on interest · pre-2012 amendment Section 68 · addition under Section 68

Also reported as

256 ITR 3601

Sections most often in play

Section 68Section 143(3)Section 69ASection 132Section 132(4)Section 153ASection 69Section 133(6)

Issues it is cited on

commercial substancesection 159substantive assessmentsource of sourcerelated party transactionlegal representativeretracted statementshell companysummons under section 131statement under section 132(4)addition under section 68business expediency

Judgments citing Dy. CIT v. Rohini Builders

ITO, Ward, Phalodi vs. M/S Rama Allure LLP, Jodhpur

In the result, appeal of the revenue is dismissed

ITA 135/JODH/2023[2020-21]Status: DisposedITAT Jodhpur09 Oct 2023AY 2020-21

Bench: The Date, The Appeal Is Finally Heard.”

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Income Tax Officer Vs Rama Allure LLP Ward, Phalodi, 98, Krishna Nagar, Jodhpur Pal Road, Jodhpur (Appellant) (Respondent) PAN NO. AAZFR 4837 P Assessee By Sh. Amit Kothari, C.A. & Sh. Ajay Moondra Revenue By Sh. Lovish Kumar, CIT Date of hearing 14/07/2023 Date of 09/10/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by revenue and is arising out of the order of the National Faceless Appeal Centre dated 28.02.2023 [here in a…

Khazana Bazar Pvt. Ltd., Surat vs. Income Tax Officer, Ward - 1(1)(3), Surat

In the result, appeal filed by the assessee is allowed

ITA 335/SRT/2022[2015-16]Status: DisposedITAT Surat27 Sept 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.335/Srt/2022 Assessment Year: (2015-16) (Physical Court Hearing) Khazana Bazar Pvt. Ltd., Income Tax Officer, Ward- C-104, Radha Raman Textile 1(1)(3), Surat, Room No.113, Market, Saroli,Surat-395010 Vs. Aayakar Bhawan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck 0726 P (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.335/SRT/2022 Assessment Year: (2015-16) (Physical court Hearing) Khazana Bazar Pvt. Ltd., Income Tax Officer, Ward- C-104, Radha Raman Textile 1(1)(3), Surat, Room No.113, Market, Saroli,Surat-395010 Vs. Aayakar Bhawan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFCK 0726 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Suresh K. Kabra, CA िनधा"रती की ओर से /Respondent by Shri Vinod Kumar, Sr. DR सुनवाई की तारीख /Date of Hearing 03/08/202…

M/S. White Willow, Surat vs. Income Tax Officer, Ward-1(3)(5), Surat

In the result, the grounds of appeal raised by the assessee is allowed

ITA 370/SRT/2022[2014-15]Status: DisposedITAT Surat14 Aug 2023AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.370/Srt/2022 (Ay 2014-15) (Hearing In Virtual Court) M/S White Willow Income Tax Officer, Ward-1(3)(5), Surat, Vishram Apartment, Opp. Vs Anavil Business Centre, Sawlani Estate Bungalows, Pal Hazira Road, Adajan, Beside Trinidhi Apartment, Surat-395007 Ghod Dod Road, Regent Mall, Surat-395007 Pan No. Aabfw 4804 F ""थ" /Respondent अपीलाथ"/Appellant

Section 143(3)Section 254(1)

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.370/SRT/2022 (AY 2014-15) (Hearing in Virtual Court) M/s White Willow Income Tax Officer, Ward-1(3)(5), Surat, Vishram Apartment, Opp. Vs Anavil Business Centre, Sawlani Estate Bungalows, Pal Hazira Road, Adajan, Beside Trinidhi Apartment, Surat-395007 Ghod Dod Road, Regent Mall, Surat-395007 PAN No. AABFW 4804 F ""थ" /Respondent अपीलाथ"/Appellant िनधा"रती की ओर से /Assessee by Sh Tushar P. Hemani, Senior Advocate, with S…

ACIT (Central), Ujjain vs. M/S Globus Housing Pvt. Ltd., Bhopal

In the result, appeal of the revenue is dismissed

ITA 615/IND/2018[2012-13]Status: DisposedITAT Indore25 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central) M/S. Globus Housing Pvt. Ltd. 176, Zone-Ii, First Floor, M.P. Ujjain Vs. Nagar, Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Aaecg 0623 J Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri Hitesh Chimnani & Yash Kukreja, Ars Date Of Hearing 20.07.2023 Date Of Pronouncement 25.07.2023

Section 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ACIT (Central) M/s. Globus Housing Pvt. Ltd. 176, Zone-II, First Floor, M.P. Ujjain Vs. Nagar, Bhopal (Appellant / Revenue) (Respondent/ Assessee) PAN: AAECG 0623 J Revenue by Shri P.K. Mishra, CIT-DR Respondent by Shri Hitesh Chimnani & Yash Kukreja, ARs Date of Hearing 20.07.2023 Date of Pronouncement 25.07.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Revenue is directed against the order dated 06.04.2018 of Commissio…

Mumtaz Dilawar Gani, Bharuch vs. The ITO, Ward-1, Bharuch

Appeal is allowed

ITA 1443/AHD/2017[2012-13]Status: DisposedITAT Surat23 May 2023AY 2012-13

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं/.ITA Nos.1442 & 1443/AHD/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.PAN/GIR No.: ADCPG 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee by : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent by : Shri Vinod…

Mumtaz Dilawar Gani, Bharuch vs. The ITO, Ward-1, Bharuch

Appeal is allowed

ITA 1442/AHD/2017[2011-12]Status: DisposedITAT Surat23 May 2023AY 2011-12

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं/.ITA Nos.1442 & 1443/AHD/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.PAN/GIR No.: ADCPG 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee by : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent by : Shri Vinod…

I.T.O., Ward-9(3), Kolkata vs. M/S Reward Hirise Pvt. Ltd., Kolkata

ITA 2664/KOL/2019[2014-15]Status: DisposedITAT Kolkata26 Apr 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133(6)Section 143(1)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2664 & 2662/Kol/2019 Assessment Years: 2014-15 & 2015-16 ITO, Ward-9(3), Kolkata Vs. M/s Reward Hirise Pvt. Ltd. (PAN: AADCR 2400 D) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 03.04.2023 क$ "त&थ Date of Pronouncement/ 26.04.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Akshay Ringasia, A.R "नधा"/रती क$ ओर से For the Respondent…

I.T.O., Ward-9(3), Kolkata vs. M/S Reward Hirise Pvt. Ltd., Kolkata

ITA 2662/KOL/2019[2015-16]Status: DisposedITAT Kolkata26 Apr 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133(6)Section 143(1)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2664 & 2662/Kol/2019 Assessment Years: 2014-15 & 2015-16 ITO, Ward-9(3), Kolkata Vs. M/s Reward Hirise Pvt. Ltd. (PAN: AADCR 2400 D) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 03.04.2023 क$ "त&थ Date of Pronouncement/ 26.04.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Akshay Ringasia, A.R "नधा"/रती क$ ओर से For the Respondent…

Income-Tax Officer, Ward-1(1)(3) Surat vs. Mega Collections Pvt Ltd, Surat

In the result, appeal filed by the Revenue is dismissed

ITA 311/SRT/2022[2013-14]Status: DisposedITAT Surat17 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.311/Srt/2022 "नधा"रणवष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-1(1)(3), Vs. Mega Collections Pvt. Ltd., Surat. 38-39, Kamla Estate, Gitanjali Petrol Pump, Varachha Road, Surat – 395009. (Appellant)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagcm3809C

Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.311/SRT/2022 "नधा"रणवष"/Assessment Year: (2013-14) (Physical Hearing) The ITO, Ward-1(1)(3), Vs. Mega Collections Pvt. Ltd., Surat. 38-39, Kamla Estate, Gitanjali Petrol Pump, Varachha Road, Surat – 395009. (Appellant)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAGCM3809C Appellant by Shri Ashok B. Koli, CIT-DR Respondent by Shri Suresh K. Kabra, CA Date of Hearing 08/02/2023 17/04/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned…

M/S Kashiram Atmaram, Surat vs. Dy. Commissioner of Income Tax, Circle - 1(1)(1), Surat

In the result, ground No.1 of assessee is allowed

ITA 236/SRT/2022[2015-16]Status: DisposedITAT Surat13 Mar 2023AY 2015-16

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.236/Srt/2022 (Ay 2015-16) (Hearing In Physical Court) Kashiram Atmaram Deputy Commissioner Of 3/1949, Siddhi Sheri, Income-Tax, Vs Salabatpura, Surat-395003 Central Circle-(1)(1)(1), Pan No. Aadfk 2670 H Room No.108, Aayakar Bhawan, Majura Gate, Surat-395001 ""थ" /Respondent अपीलाथ"/Appellant

Section 115BSection 143(3)Section 254(1)Section 68

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.236/SRT/2022 (AY 2015-16) (Hearing in Physical Court) Kashiram Atmaram Deputy Commissioner of 3/1949, Siddhi Sheri, Income-tax, Vs Salabatpura, Surat-395003 Central Circle-(1)(1)(1), PAN No. AADFK 2670 H Room No.108, Aayakar Bhawan, Majura Gate, Surat-395001 ""थ" /Respondent अपीलाथ"/Appellant िनधा"रती की ओर से /Assessee by Shri Hiren M. Diwan, C.A राज" की ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of h…

Shri Shamjibhai M. Sheladiya, Surat vs. Assistant Commissioner of Income Tax, Cir.-3(2), Surat

In the result, appeal of the assessee is partly allowed

ITA 234/SRT/2022[2016-17]Status: DisposedITAT Surat03 Mar 2023AY 2016-17

Bench: Shri Pawan Singhआ.अ.सं./Ita No.234/Srt/2022 (Ay 2016-17) (Hearing In Physical Court) Shri Shamjibhai M Sheladiya Assistant Commissioner Of 11, Chandanbaug Society, Income-Tax, Circle-3(2), Vs Opp. Dharam Nagar, A.K. Aayakar Bhawan, Majura Road, Surat-395006 Gate, Surat-395001 Pan No: Afxps 3164 B अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Sapnesh R Sheth, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 28.12.2022 उ"घोषणा क" तार"ख/Date Of 03.03.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)”] Dated 27.05.2022 For Assessment Year 2016-17, Which In Turn Arises Out Assessment Order Passed By Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 06.12.2018. The Assessee Has Raised The Following Grounds Of Appeal:- “1. On The Facts Of The Case As Well As Law On The Subject, The Learned Cit(A), Nfac Has Erred In Confirming The Action Of Assessing Officer In Making Addition Of Rs.15,00,000/- As Unexplained Cash Credit U/S 68 Of The I.T. Act,1961. Sh.Shamjibhai M Sheladiya 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A), Nfac Has Erred In Confirming The Action Of Assessing Officer In Invoking Provisions Of Section 115Bbe Of The Act & In Thereby Taxing Entire Cash Credit Of Rs.15,00,000/- At 30 Percentage.

Section 115BSection 143(3)Section 254(1)Section 68Section 80C

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.234/SRT/2022 (AY 2016-17) (Hearing in physical Court) Shri Shamjibhai M Sheladiya Assistant Commissioner of 11, Chandanbaug Society, Income-tax, Circle-3(2), Vs Opp. Dharam Nagar, A.K. Aayakar Bhawan, Majura Road, Surat-395006 Gate, Surat-395001 PAN No: AFXPS 3164 B अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Sapnesh R Sheth, C.A राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 28.12.2022 उ"घोष…

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

In the result, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, whereas appeals of the revenue are par...

ITA 2665/MUM/2022[2013-14]Status: HeardITAT Mumbai28 Feb 2023AY 2013-14

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21 The DCIT, Central Circle-5(1), M/s Skyway Infra Projects Pvt. Room No. 1928, 19th floor, Air Ltd., India Building, Vs. 301, Gitanjali Arcade, Nehru Nariman Point, Road, Vile Parle (E), Mumbai-400021. Mumbai-400057. PAN No. AAMCS 3356 G Appellant Responden…

M/S. Dwarka Goods Pvt. Ltd., Kolkata vs. I.T.O., Ward-1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 524/KOL/2022[2016-2017]Status: DisposedITAT Kolkata07 Feb 2023AY 2016-2017

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 133(6)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 524/Kol/2022 Assessment Year : 2016-17 M/s. Dwarka Goods Private Limited vs ITO, Ward-1(1), Kolkata PAN: AADCD 1402 B Appellant Respondent Date of Hearing 08.12.2022 Date of Pronouncement 07.02.2023 For the Assessee Shri Sunil Surana, AR For the Revenue Shri P.P. Barman, Addl. CIT ORDER Per Sonjoy Sarma, JM: The present appeal has been preferred by the assessee against the order dated 29.07.2022 of the National Faceless Appeal Centre [hereinafter referr…

M/S Starland Vinimay Pvt. Ltd, Kolkata vs. ITO, Ward-2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 574/KOL/2020[2012-13]Status: DisposedITAT Kolkata24 Jan 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 131Section 143(2)Section 143(3)Section 250Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 574/Kol/2020 Assessment Year : 2012-13 M/s. Starland Vinimay Private Vs. ITO, Ward-2(1), Kolkata Limited (PAN: AAQCS 6066 H) Appellant Respondent Date of Hearing 30.11.2022 Date of Pronouncement 24.01.2023 For the Assessee Shri Anil Kochar, Advocate & Shri S.L. Kochar, Advocate For the Revenue Smt. Ranu Biswas, Addl. CIT/DR ORDER Per Shri Sonjoy Sarma, JM: This appeal by the assessee pertaining to assessment year 2012-13 is directed against the order p…

DCIT- Circle- 1, Thane vs. Darshan Enterprises, Thane

In the result, the both appeals filed by the revenue stands dismissed

ITA 463/MUM/2019[2010-11]Status: DisposedITAT Mumbai13 Jan 2023AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकरअपीलसं/ I.T.A. No.462 /Mum/2019 & I.T.A.No.463/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) बिधम/ Dy. Commissioner Of Income Tax M/S Darshan Enterprises Circle-1,6Th Floor, Ashar It Park, 2Nd Floor, Rosa Vista, Vs. B Wing Wagle Industrial Estate Ghodbunder Road, Thane- 400604 Opp. Suraj Water Park, Thane(West) 400615 स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aadfd8612N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Shashi Tulsian Revenue By: Ms. Mahita Nair, Sr Ar सुनवाईकीतारीख / Date Of Hearing: 26/10/2022 घोषणाकीतारीख /Date Of Pronouncement: 13/01/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Action Of The Ld.Cit(A)-Nashik Dated 5-11-2018 For Ay 2010-11. [One I.E. Ita 462 Is Against The Quantum Deleted By Ld.Cit(A) & Ita 463 Is Against The Penalty U/S 271(1)(C) Of The Income Tax Act, 1961(Hereinafter “The Act”) Deleted By Ld.Cit(A)]. 2. First Of All We Will Take Up The Quantum Appeal Preferred By The Revenue Wherein The Revenue Challenges The Action Of The Ld. Cit(A) To Have Deleted The Addition Made By The Assessing Officer (Hereinafter Referred To As Ao) Under Section 68 Of The Act. 3. Brief Facts Of The Case Are That The Assessee Partnership Firm Had Filed Return Of Income On 22.09.2010 Declaring Income Of Rs. Rs. 1,47,73,191/-. Later The Case For The Relevant Assessment Year Was Selected For Scrutiny & The Ao Noted That

For Appellant: Shri Shashi TulsianFor Respondent: Ms. Mahita Nair, Sr AR
Section 133(6)Section 143(3)Section 271(1)(c)Section 68

…ITA. 462& 463/MUM/2019 AY 2010-11 M/s Darshan Enterprises IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकरअपीलसं/ I.T.A. No.462 /Mum/2019 & I.T.A.No.463/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) बिधम/ Dy. Commissioner of Income Tax M/S Darshan Enterprises Circle-1,6th Floor, Ashar IT Park, 2nd Floor, Rosa Vista, Vs. B wing Wagle Industrial Estate Ghodbunder Road, Thane- 400604 Opp. Suraj Water Park, Thane(West) 400615 स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. : AADFD8612N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri S…

DCIT- Circle- 1, Thane vs. Darshan Enterprises, Thane

In the result, the both appeals filed by the revenue stands dismissed

ITA 462/MUM/2019[2010-11]Status: DisposedITAT Mumbai13 Jan 2023AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकरअपीलसं/ I.T.A. No.462 /Mum/2019 & I.T.A.No.463/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) बिधम/ Dy. Commissioner Of Income Tax M/S Darshan Enterprises Circle-1,6Th Floor, Ashar It Park, 2Nd Floor, Rosa Vista, Vs. B Wing Wagle Industrial Estate Ghodbunder Road, Thane- 400604 Opp. Suraj Water Park, Thane(West) 400615 स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aadfd8612N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Shashi Tulsian Revenue By: Ms. Mahita Nair, Sr Ar सुनवाईकीतारीख / Date Of Hearing: 26/10/2022 घोषणाकीतारीख /Date Of Pronouncement: 13/01/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Action Of The Ld.Cit(A)-Nashik Dated 5-11-2018 For Ay 2010-11. [One I.E. Ita 462 Is Against The Quantum Deleted By Ld.Cit(A) & Ita 463 Is Against The Penalty U/S 271(1)(C) Of The Income Tax Act, 1961(Hereinafter “The Act”) Deleted By Ld.Cit(A)]. 2. First Of All We Will Take Up The Quantum Appeal Preferred By The Revenue Wherein The Revenue Challenges The Action Of The Ld. Cit(A) To Have Deleted The Addition Made By The Assessing Officer (Hereinafter Referred To As Ao) Under Section 68 Of The Act. 3. Brief Facts Of The Case Are That The Assessee Partnership Firm Had Filed Return Of Income On 22.09.2010 Declaring Income Of Rs. Rs. 1,47,73,191/-. Later The Case For The Relevant Assessment Year Was Selected For Scrutiny & The Ao Noted That

For Appellant: Shri Shashi TulsianFor Respondent: Ms. Mahita Nair, Sr AR
Section 133(6)Section 143(3)Section 271(1)(c)Section 68

…ITA. 462& 463/MUM/2019 AY 2010-11 M/s Darshan Enterprises IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकरअपीलसं/ I.T.A. No.462 /Mum/2019 & I.T.A.No.463/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) बिधम/ Dy. Commissioner of Income Tax M/S Darshan Enterprises Circle-1,6th Floor, Ashar IT Park, 2nd Floor, Rosa Vista, Vs. B wing Wagle Industrial Estate Ghodbunder Road, Thane- 400604 Opp. Suraj Water Park, Thane(West) 400615 स्थधयीलेखधसं./जीआइआरसं./PAN/GIR No. : AADFD8612N (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri S…

DCIT, Circle-1(1)(2), Surat vs. Merrygold Gems Pvt. Ltd, Surat

In the result, the grounds of appeal raised by the revenue are dismissed

ITA 126/SRT/2020[2016-17]Status: DisposedITAT Surat11 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.126/Srt/2020 (Ay 2016-17) (Hearing In Virtual Court) Deputy Commissioner Of Merrygold Gems Pvt. Ltd., U-20, Jolly Square, Income-Tax, Circle-1(1)(2), Vs Ram Chowk, Ghod Dod Road, Room No.114, 1St Floor, Surat-395007 Aaykar Bhavan, Pan No. Aaicm 7912 L Majura Gate, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 269SSection 68

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.126/SRT/2020 (AY 2016-17) (Hearing in Virtual Court) Deputy Commissioner of Merrygold Gems Pvt. Ltd., U-20, Jolly Square, Income-tax, Circle-1(1)(2), Vs Ram Chowk, Ghod Dod Road, Room No.114, 1st Floor, Surat-395007 Aaykar Bhavan, PAN No. AAICM 7912 L Majura Gate, Surat-395001 अपीलाथ"/Appellant ""थ" /Respondent िनधा"रती की ओर से /Assessee by Shri Prakash G Jhunjhunwala, C.A राज" की ओर से /Revenue by Shri H.P. Meena CIT-DR…

DCIT, Central Circle-2, Surat vs. Dhanpriya Prints Pvt. Ltd., Surat

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Assessee Name of Respondent No. Year 1. 52/SRT/2022 2015-16 The DCIT, Central Circle-2, M/s. Dhanpriya Prints Pvt. Ltd., Surat. Plot No.13, Block No.320-21, Vill. Vankane, B/h. Garden Vareli Mill, Tal. Palsana, Surat-394237. PAN: AABCD9653L 2. 171/SRT/2021 2008-09 Betex India Ltd., The DCIT, Central Circle-2, 436, GIDC, Pandesara, Surat. Surat-394221. PAN: AABCB2413L 3. 174/SRT/2021 2008-09 The DCIT, Central Cric…

Dy. Commissioner of Income Tax, Central Circle-2, Surat vs. Betex India Limited, Surat

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Assessee Name of Respondent No. Year 1. 52/SRT/2022 2015-16 The DCIT, Central Circle-2, M/s. Dhanpriya Prints Pvt. Ltd., Surat. Plot No.13, Block No.320-21, Vill. Vankane, B/h. Garden Vareli Mill, Tal. Palsana, Surat-394237. PAN: AABCD9653L 2. 171/SRT/2021 2008-09 Betex India Ltd., The DCIT, Central Circle-2, 436, GIDC, Pandesara, Surat. Surat-394221. PAN: AABCB2413L 3. 174/SRT/2021 2008-09 The DCIT, Central Cric…

Betex India Limited, Surat vs. Dy. Commissioner of Income Tax, Central Circle-2, Surat

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Assessee Name of Respondent No. Year 1. 52/SRT/2022 2015-16 The DCIT, Central Circle-2, M/s. Dhanpriya Prints Pvt. Ltd., Surat. Plot No.13, Block No.320-21, Vill. Vankane, B/h. Garden Vareli Mill, Tal. Palsana, Surat-394237. PAN: AABCD9653L 2. 171/SRT/2021 2008-09 Betex India Ltd., The DCIT, Central Circle-2, 436, GIDC, Pandesara, Surat. Surat-394221. PAN: AABCB2413L 3. 174/SRT/2021 2008-09 The DCIT, Central Cric…