How many judgments cite Dy. CIT v. Rohini Builders?

162 judgments on BharatTax cite Dy. CIT v. Rohini Builders (127 Taxmann 523), spanning 2015 to 2026.

Which sections of the Income Tax Act does Dy. CIT v. Rohini Builders come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 69A, Section 132, Section 132(4), Section 153A.

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

Issues it is cited on

commercial substance section 159 substantive assessment source of source related party transaction legal representative retracted statement shell company summons under section 131 statement under section 132(4)addition under section 68 business expediency

Judgments citing Dy. CIT v. Rohini Builders

Tradelink Carrying Pvt. Ltd., Kolkata vs. I.T.O., Ward-4(1), Kolkata

ITA 1636/KOL/2019[2013-14]Status: DisposedITAT Kolkata20 Dec 2019AY 2013-14

Bench: Shri A.T. Varkery, Am ]

Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C-SMC”BENCH: KOLKATA [Before Shri A.T. Varkery, AM ] I.TA No. 1636/Kol/2019 A.Y 2013-14 M/s. Tradelink Carrying Pvt. Ltd Vs. I.T.O., Ward 4(1), Kolkata PAN: AABCT0283A Appellant Respondent Date of Hearing 25-11-2019 Date of Pronouncement 20.12.2019 For the Appellant Shri M.D. Shah, Advocate, ld. AR For the Respondent Shri Jayanta Khanna, JCIT, ld.DR ORDER This is an appeal preferred by the assessee against the order of Ld. CIT (Appeals) , 2, Kolkata dated 24-06-2019 for the assessment year 2013-14. 2. The main grievance of the assessee is against the action of the ld…

Shreeji Chemical Industries, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circle-2, Bharuch

In the result, the appeal of the assessee is partly allowed

ITA 1729/AHD/2016[2012-13]Status: DisposedITAT Surat27 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.1729/Ahd/2016 िनधा"रण वष"/Assessment Year: 2012-13 M/S. Shreeji Chemical Industries, V. Assistant Commissioner Of C/O Ketan H Shah, Advocate Income Tax 903, Sapphire Complex Circle-2, Bharuch-394116. Navrangpura, Ahmedabad - 380009. [Pan: Aajfs 6791 D] अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)

…Shreeji Chemical Industries v. ACIT- Bharuch/ I.T.A.No. 1729/AHD/2016/A.Y.:12-13 1 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.1729/AHD/2016 िनधा"रण वष"/Assessment Year: 2012-13 M/s. Shreeji Chemical Industries, V. Assistant Commissioner of C/O Ketan H Shah, Advocate Income Tax 903, Sapphire Complex Circle-2, Bharuch-394116. Navrangpura, Ahmedabad - 380009. [PAN: AAJFS 6791 D] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee by Shri Ketan H Shah, Ad…

Kanchan Plywood Products Pvt. Ltd., Jalpaiguri vs. ITO, Ward - 1(2), Jalpaiguri

ITA 2411/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 May 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini Am]

Section 133(6)Section 68

…1 M/s. Kanchan Plywood Products Pvt. Ltd. AY- 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, “B” AT KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A.L. Saini AM] I.T.A. No. 2411/Kol/2017 Assessment Year: 2012-13 Kanchan Plywood Products Pvt. Ltd. Vs. ITO, Ward – 1(2), Jalpaiguri [PAN: AAECK 2706 Q] Appellant Respondent Date of Hearing 05.03.2019 Date of Pronouncement 01.05.2019 For the Appellant Shri Subash Agarwal, Advocate For the Respondent Shri Rabin Choudhury, Addl. CIT, Sr. DR ORDER Per Shri A.T.Varkey, JM This is an appeal…

ITO, Ward-6(3), Kolkata vs. M/S Savitri Share and Securities Pvt Ltd., Kolkata

ITA 1703/KOL/2016[2012-13]Status: DisposedITAT Kolkata01 May 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 131Section 68

…1 Savitri Share & Securities Pvt. Ltd, AY 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1703/Kol/2016 Assessment Years: 2012-13 Income-tax Officer, Ward-6(3), Vs. M/s. Savitri Share & Securities Pvt. Kolkata Ltd. (PAN: AANCS5657H) Appellant Respondent For the Appellant Shri Sankar Halder, JCIT, Sr. DR For the Respondent Shri Manish Tiwari, FCA Date of Hearing 14.02.2019 Date of Pronouncement 01.05.2019 ORDER Per Shri…

Bidit Financial Management Pvt. Ltd., Kolkata vs. DCIT, Circle-7(1), Kolkata

ITA 579/KOL/2017[2012-13]Status: DisposedITAT Kolkata15 Mar 2019AY 2012-13

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.579/Kol/2017 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Saurabh Mukherjee, Addl. CIT DR

Section 131Section 143(3)Section 14ASection 234ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.579/Kol/2017 ("नधा"रणवष" / Assessment Year:2012-13) Bidit Financial Management Pvt. Vs. DCIT, Circle-7(1), Kolkata Ltd. C/o, D.J. Shah & Co. Kalyan Bhawan, P-7, Chowringhee Square, Kolkata- 2, Elgin Road, Kolkata-700020. 700069. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCB 3619 C (Assessee) .. (Revenue) Assessee by : Shri Miraj D Shah, AR Respondent by : Shri Saurabh Mukherjee, Addl. CIT DR सुनवाईक"तार"ख/ Date of Hearing : 18/12/2019 घोषणाक"तार"ख/Date of Pronouncement : 15/03/2019 आदेश / O…

Shri Sunil M. Shah, Ahmedabad vs. The ACIT, Circle-7, Baroda

In the result, assessee’s appeal is partly allowed

ITA 936/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 936/Ahd/2014 ("नधा"रण वष"/Assessment Year : 2010-11 ) Shri Sunil M. Shah The Acit बनाम/ A-1, Krishna Darshan Duplex Circle-7 Vs. Manjalpur, Baroda Baroda "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajmps 8864 R .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Shri Anil R. Shah & Ms. Kinjal Shah, Ars ""यथ" क" ओर से/Respondent By: Shri S.K. Dev, Sr.Dr

For Appellant: Shri Shri Anil R. Shah and Ms. Kinjal Shah, ARsFor Respondent: Shri S.K. Dev, Sr.DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 936/Ahd/2014 ("नधा"रण वष"/Assessment Year : 2010-11 ) Shri Sunil M. Shah The ACIT बनाम/ A-1, Krishna Darshan Duplex Circle-7 Vs. Manjalpur, Baroda Baroda "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AJMPS 8864 R .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri Shri Anil R. Shah and Ms. Kinjal Shah, ARs ""यथ" क" ओर से/Respondent by: Shri S.K. Dev, Sr.DR 21/01/2019 सुनवाई क" तार"ख/ Date of Hearing घोषणा क" तार"ख /Date of Pro…

Ashokbhai Karshanbhai Patel, Ahmedabad vs. Income Tax Officer, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 750/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 750/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2008-09 ) Ashokbhai Karshanbhai Patel The Ito बनाम/ U-10 Navnidhi Complex Ward-6 (2) Vs. Gurukul Road Ahmedabad Memnagar Ahmedabad – 380 052 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajfpp 7758 N (अपीलाथ"/Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri Parin Shah, Ar ""यथ" क" ओर से/Respondent By: Shri T.C. Meena, Sr.Dr

For Appellant: Shri Parin Shah, ARFor Respondent: Shri T.C. Meena, Sr.DR

Section 234ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 750/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2008-09 ) Ashokbhai Karshanbhai Patel The ITO बनाम/ U-10 Navnidhi Complex Ward-6 (2) Vs. Gurukul Road Ahmedabad Memnagar Ahmedabad – 380 052 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AJFPP 7758 N (अपीलाथ"/Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri Parin Shah, AR ""यथ" क" ओर से/Respondent by: Shri T.C. Meena, Sr.DR सुनवाई क" तार"ख/ Date of Hearing 25/10/2018 घोषणा क" तार"ख /Dat…

ITO, Ward - 6(1), Kolkata vs. M/S. Delight Grih Nirman Pvt. Ltd., Kolkata

ITA 1755/KOL/2017[2012-13]Status: DisposedITAT Kolkata14 Dec 2018AY 2012-13

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1755/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri Rabin Chowdhury, Addl. CIT, Sr. DRFor Respondent: Shri A.K. Tulsiyan, FCA

Section 131Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1755/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) ITO, Ward-6(1), Kolkata Vs. M/s Delight Grih Nirman Pvt. Ltd. P-7, Chowringhee Square, 6th Floor, 1, R.N. Mukherjee Road, 3rd Floor, Kolkata – 700 069. Room No.310, Kol-1. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCD 2019 F (Appellant) .. (Respondent) Appellant by :Shri Rabin Chowdhury, Addl. CIT, Sr. DR Respondent by : Shri A.K. Tulsiyan, FCA सुनवाईक"तार"ख/ Date of Hearing : 27/11/2018 घोषणाक"तार"ख/Date of Pronouncement : 14/12/2018 आदे…

Bhutoria Electricals Pvt. Ltd., Kolkata vs. ITO, Ward - 7(4), Kolkata

ITA 2024/KOL/2017[2012-13]Status: DisposedITAT Kolkata12 Dec 2018AY 2012-13

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am] I.T.A. No. 2024/Kol/2017 Assessment Year: 2012-13

Section 143(1)Section 68

…1 Bhutoria Electricals Pvt. Ltd., AY 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM] I.T.A. No. 2024/Kol/2017 Assessment Year: 2012-13 Bhutoria Electricals Pvt. Ltd. Vs. Income-tax Officer, Wd-7(4), Kolkata (PAN: AABCB1494M) Appellant Respondent Date of Hearing 28.11.2018 Date of Pronouncement 12.12.2018 For the Appellant Shri Miraj D. Shah, AR For the Respondent Shri Saurabh Kumar, Addl. CIT, Sr. DR ORDER Per Shri A.T…

DCIT, Cir.-11(1), Kolkata vs. M/S Jagannath Banwarilal Texofabs Pvt. Ltd., Kolkata

ITA 1762/KOL/2016[2012-13]Status: DisposedITAT Kolkata26 Oct 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm & Shri A.L.Saini, Am]

Section 131Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Shri A.L.Saini, AM] I.TA No. 1762/Kol/2016 Assessment Year: 2012-13 D.C.I.T, Cir-11(1), Kolkata Vs. M/s. Jagannath Banwarilal Texofabs Pvt. Ltd Appellant Respondent Date of Hearing 04.09.2018 Date of Pronouncement 26.10.2018 For the Appellant Shri Robin Choudhury, Addl. CIT, ld. Sr.DR For the Respondent Shri Akkal Dudhewewala, FCA, ld.AR ORDER PER SHRI A.T. VARKEY, JM This is an appeal preferred by the revenue against the order of Ld. CIT (Appeals) , 4, Kolkata dated 20-05-2016 for the assessment year 2012-13. 2. The…

Shri Sunil Sojatia, Indore vs. The ACIT Circle -2(1), Indore

In the result, the appeal of the assessee is partly allowed

ITA 312/IND/2015[2010-11]Status: DisposedITAT Indore23 Oct 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 234BSection 271(1)(c)Section 50CSection 54BSection 68

…[ITA Nos.310 & 312/Ind/2015] [Shri Prabhat Sojatia & Shri Sunil Sojatia] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.312/Ind/2015 Assessment Year: 2010-11 Shri Sunil Sojatia, The ACIT 34, Prabhat Plaza, Circle-2(1) बनाम/ Yasoda Mata Mandir Road, Indore Vs. Rajwada, Indore (Appellant) (Revenue ) P.A. No.AGTPS5842F ITA Nos.310/Ind/2015 Assessment Year: 2010-11 Shri Prabhat Sojatia, The ACIT 34, Prabhat Plaza, Circle-2(1) बनाम/ Yasoda Mata Mandir Road, Indore Vs. Rajwada…

Shri Prabhat Sojatia, Indore vs. The ACIT 2(1), Indore

In the result, the appeal of the assessee is partly allowed

ITA 310/IND/2015[2010-11]Status: DisposedITAT Indore23 Oct 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 234BSection 271(1)(c)Section 50CSection 54BSection 68

The ITO, Ward 3(3), Surat vs. Shri Birndrakumar D. Agarwal, Surat

In the result, appeal of the Revenue is dismissed

ITA 1694/AHD/2013[2009-10]Status: DisposedITAT Surat08 Oct 2018AY 2009-10

Bench: C.M. Garg & O. P. Meenaआ सं अ

Section 68

…ITO, Wd-3 (3), Surat v. Birendrakumar D. Agarwal/I.T.A. No. 1694 & 1660/Ahd/2013/A.Y.: 2009-10 Page 1 of 14 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत INCOM TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE C.M. GARG, JUDICIAL MEMBER AND O. P. MEENA, ACCOUNTANT MEMBER आ सं अ I.T.A No.1694 & 1660/Ahd/2013 /. . . िनधा"रण वष"/Assessment Year: 2009-10 1. Income Tax Officer, V. 1. Shri Birendrakumar D. Agarwal Ward-3(3) Surat Pp. Agarwal Trading Co., 51 Atop Nagar Bhattar Road Surat 2. Shri Birendrakumar D. Agarwal 395007 Pp. Agarwal Trading Co., 51 PAN:ADDPA 9540…

Shri Birendrakumar D. Agarwal, Surat vs. The Income Tax Officer, Ward, 3(3), Surat

In the result, appeal of the Revenue is dismissed

ITA 1660/AHD/2013[2009-10]Status: DisposedITAT Surat08 Oct 2018AY 2009-10

Bench: C.M. Garg & O. P. Meenaआ सं अ

Section 68

DCIT Cent. Cir. - 1(3), Mumbai vs. Jainam Investments, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 6099/MUM/2016[2012-13]Status: DisposedITAT Mumbai10 Aug 2018AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Ramlal Negi (Jm)

Section 68

…THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri B.R. Baskaran (AM) & Shri Ramlal Negi (JM) I.T.A. No. 6099/Mum/2016 (Assessment Year 2012-13) DCIT(CC)-1(3) M/s. Jainam Investments Vs. Room No. 905 11-A/5th Floor, Rockside Old CGO Building Appartment, Walkeshwar Annexe, M.K.Road Road, Mumbai-400 006. Mumbai-400020. PAN : AAHFJ 1230A (Appellant) (Respondent) Assessee by Shri S.C. Tiwari Department by Shri Abhijit Patankar Date of Hearing 17.7.2018 Date of Pronouncement 10.8.2018 O R D E R Per B.R. Baskaran (AM) : The appeal filed by the Revenue is directed against the order dated 28.7.2016 pa…

The ITO, Ward - 3(2)(2), Surat vs. Shri Popatbhai Ranchhodbhai Bhadani, Surat

In the result, the appeal of the Revenue as well as Cross

ITA 585/AHD/2016[2011-12]Status: DisposedITAT Surat22 Jun 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.585/Ahd/2016/Srt & Co. No. 63/Ahd/2016/Srt िनधा"रण वष"/Assessment Year :2011-12 1. Income Tax Officer, Vs 1. Shri Popatbhai Ranchhodbhai Ward- 3(2)(2) Surat Bhadani, House No.12, Bhumi Row House, Ved Road Surat 395008 Pan:Adspb6681R Vs 2. Shri Popatbhai Ranchhodbhai 2.Income Tax Officer, Bhadani, Ward- 3(2)(2) Surat House No.12, Bhumi Row House, Ved Road Surat 395008 Pan:Adspb6681R अपीलाथ" Appellant ""यथ"/Respondent

For Respondent: 2. Ground No. 1 to 4 states that Ld. CIT (A) erred in

Section 133(6)Section 143Section 68

…ITO 3(2)(2) Surat v. Popatbhai Ranchhodbhai Bhadani /I.T.A. No.585 & CO-63/Ahd/2016/A.Y.:11-12 Page 1 of 19 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.585/Ahd/2016/SRT & CO. No. 63/Ahd/2016/SRT िनधा"रण वष"/Assessment Year :2011-12 1. Income Tax Officer, Vs 1. Shri Popatbhai Ranchhodbhai Ward- 3(2)(2) Surat Bhadani, House No.12, Bhumi Row House, Ved Road Surat 395008 PAN:ADSPB6681R Vs 2. Shri Popatbhai Ranchhodbh…

ITO, WD-6(4), Kolkata vs. M/S Wiz Tech Solutions Pvt. Ltd., Kolkata

ITA 1162/KOL/2015[2012-2013]Status: DisposedITAT Kolkata14 Jun 2018AY 2012-2013

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 131Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1162/Kol/2015 Assessment Years: 2012-13 Income Tax Officer, Wd-6(4), Kolkata Vs. M/s. Wiz-Tech Solutions Pvt. Ltd. (PAN: AAACW8273E) Appellant Respondent Date of Hearing 03.04.2018 Date of Pronouncement 14.06.2018 For the Appellant Shri Robin Chowdhury, Addl. CIT, Sr. DR For the Respondent Shri Miraj D. Shah, AR ORDER Per Shri A.T.Varkey, JM This appeal preferred by the Revenue is…

DCIT Cir 3(3)(2), Mumbai vs. Tulip Hotels P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5151/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Mar 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dcit Cir 3(3)(2) Vs. M/S. Tulip Hotels Pvt.Ltd., R.No.609, 6Th Floor Chandermukhi Building Aayakar Bhavan (Basement), Behind The M.K.Road, Oberoi Nariman Point Mumbai – 400 020 Mumbai – 400 021 Pan/Gir No. Aaact9446Q Appellant) .. Respondent)

Section 10Section 143Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM DCIT CIR 3(3)(2) Vs. M/s. Tulip Hotels Pvt.Ltd., R.No.609, 6th Floor Chandermukhi Building Aayakar Bhavan (Basement), Behind the M.K.Road, Oberoi Nariman Point Mumbai – 400 020 Mumbai – 400 021 PAN/GIR No. AAACT9446Q Appellant) .. Respondent) Assessee by Shri Ram Tiwari Revenue by Shri Vijay Mehta Date of Hearing 05/01/2018 Date of Pronouncement 14/03/2018 आदेश / O R D E R PER SANDEEP GOSAIN (J.M): This is an appeal filed by the revenue against the order of CIT(A) - 8, Mumbai dated 25/08/2015 for A.Y…

ITO 12(3)(3), Mumbai vs. M.S. Infraproject P.Ltd, Mumbai

In the result, appeal filed by the revenue for assessment year 2009-10 is partly allowed

ITA 5607/MUM/2016[2009-10]Status: PendingITAT Mumbai09 Nov 2017AY 2009-10

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आिकर अपील सं./Ita No. 5607/Mum/2016 (धििाारण वर्ा / Assessment Year: 2009-10) The Ito-12(3)(3), Vs. M/S M.S. Infraproject Pvt. Ltd., Room No. 224, 2Nd Floor, G Wing, Flat No. 3, Aayakar Bhavan, M.K. Road, Ground Floor, Sumer Nagar – Mumbai - 400020 Building, S.V. Road, Behind Ajanta Party Hall, Borivali West, Mumbai - 400092 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabc17701C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से / Revenue By : Sh. Saurabh Kumar Rai (Dr) यनर्ावररती की ओर से /Assessee By : Sh. Anil Thakrar (Ar) सुनर्ाई की तारीख / Date Of Hearing : 10/08/2017 घोषणा की तारीख/Date Of Pronouncement: 09/11/2017

For Appellant: Sh. Anil Thakrar (AR)For Respondent: Sh. Saurabh Kumar Rai (DR)

Section 129Section 133Section 133(6)Section 142Section 143Section 143(3)Section 144Section 147Section 148

…आयकर अपीलीय अधिकरण, म ुंबई न्यायपीठ ‘आई’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “I”, BENCH, MUMBAI सर्वश्री राजेन्द्र, लेखा सदस्य, एवुं , राम लाल नेगी न्यायिक सदस्य के समक्ष BEFORE SHRI RAJENDRA, AM AND SHRI RAM LAL NEGI, JM आिकर अपील सं./ITA No. 5607/Mum/2016 (धििाारण वर्ा / Assessment Year: 2009-10) The ITO-12(3)(3), Vs. M/s M.S. Infraproject Pvt. Ltd., Room No. 224, 2nd Floor, G Wing, Flat No. 3, Aayakar Bhavan, M.K. Road, Ground Floor, Sumer Nagar – Mumbai - 400020 Building, S.V. Road, Behind Ajanta Party Hall, Borivali West, Mumbai - 400092 स्थािी लेखा सं./जीआइआर सं./PAN/GIR No. : AABC17701C (अपीलाथ…

ITO 3(3)(4), Mumbai vs. Harsh Dalmia, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 7459/MUM/2016[2008-09]Status: DisposedITAT Mumbai17 Oct 2017AY 2008-09

Bench: Shri B.R. Baskaran (Am)

Section 68

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri B.R. Baskaran (AM) I.T.A. No. 7459/Mum/2016 (Assessment Year 2008-09) ITO 3(3)(4) Shri Harsh Dalmia Vs. Room No. 672 91, Sunflower 6th Floor Cuffe Parade Aayakar Bhavan Mumbai-400005 M.K. Road PAN : ABQPD8832L Mumbai-400 020. (Appellant) (Respondent) Assessee by None Department by Ms. N. Hemlatha Date of Hearing 17.10.2017 Date of Pronouncement 17.10.2017 O R D E R The appeal filed by the Revenue is directed against the order dated 29.9.2016 passed by the learned CIT(A)-8, Mumbai and it relates to A.Y. 2008- 09. 2. None appeared on behalf o…