Enzen Global Solutions (P.) Ltd. v. Income-tax Officer

144 Taxmann.com 2Reported decision2022#22691 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 133(6)Section 153A Section 153D Section 263 Section 37 Section 44AB Section 46A(3)

Issues it is cited on

business interest

Judgments citing Enzen Global Solutions (P.) Ltd. v. Income-tax Officer

ACIT, ANAND CIRCLE, ANAND vs. NARENDRAKUMAR HANSRAJBHAI PATEL, KHEDA

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 834/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2021-22

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.834/Ahd/2024 िनधा"रण वष" /Assessment Year : 2021-22 The Acit Narendrakumar Hansrajbhai बनाम/ Dy./Asst.Commissioner Of Patel V/S. Income Tax (Anand Circle) I C/O. Mahakali Saw Mill Anand – 388 001 Mansarovar Marker Kamla Kamia, Kheda – 387 320 "थायी लेखा सं./Pan: Cmmpp 6784 N (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Mishal Mehta, Ca Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 28/08/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/02/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2021-2022. 2. The Revenue Has Raised The Following Grounds Of Appeal: “1. Whether, On Facts & In Circumstances Of The Case & In Law, The Ld.Cit(A) Is Justified In Deleting The Addition Of Rs. 10,64,04,151/-Made U/S 69C Of The Act Without Appreciating The Fact The Assessee Failed To Substantiate The Expenditure Claimed With Supporting Evidences? Asst.Cit Vs. Narendrakumar Hansrajbhai Patel Asst. Year : 2021-22

For Appellant: Shri Mishal Mehta, CAFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 133(6)Section 143(3)Section 250Section 69C

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “B“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.834/Ahd/2024 िनधा"रण वष" /Assessment Year : 2021-22 The ACIT Narendrakumar Hansrajbhai बनाम/ Dy./Asst.Commissioner of Patel v/s. Income Tax (Anand Circle) I C/o. Mahakali Saw Mill Anand – 388 001 Mansarovar Marker Kamla Kamia, Kheda – 387 320 "थायी लेखा सं./PAN: CMMPP 6784 N (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Mishal Mehta, CA Revenue by : Shri Alpesh Parm…

M/S. INLAND TEEVRA PVT. LTD.,KOLKATA vs. PCIT, CENTRAL - 2, KOLKATA, KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 1027/KOL/2024[2020-2021]Status: DisposedITAT Kolkata03 Feb 2025AY 2020-2021

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 153ASection 153DSection 263Section 37

…आयकर अपीलीय अिधकरण कोलकाता 'B' पीठ, कोलकाता म" IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA "ी संजय गग", "ाियक सद" एवं "ी संजय अव"थी, लेखा सद" के सम" Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1027/KOL/2024 Assessment Year: 2020-21 M/s. Inland Teevra Pvt. Ltd. ………. Appellant 26, Stand Road, 2nd Floor, Kolkaeta-700001. (PAN: AAECI8919H) Vs. DCIT, Central Circle-3(2), Kolkata ......... Respondent Appearances: Appellant represented by : Shri Rakesh Jain, AR Respondent represented by : Shri P. N. Barnwal, CIT, DR Date of concluding the hearing : 16…

SH. NAWAL KISHORE DANGAYACH,A-34-A, RAM NAGAR, SHASTRI NAGAR, JAIPUR vs. ACIT, CIRCLE-4, , JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 304/JPR/2023[2016-17]Status: DisposedITAT Jaipur10 Oct 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary ( Addl. CIT) a

Section 14ASection 37

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 304/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Sh. Nawal Kishore Dangayach ACIT, A-34-A, Ram Nagar, Shastri Vs. Circle-4, Jaipur. Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABXPD 6074 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Reve…