Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. v. DCIT (Del) (v) Rajat Telecom

120 ITD 48Income Tax Appellate Tribunal2009#8896 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Judgments citing Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. v. DCIT (Del) (v) Rajat Telecom

SHREE VEER BUILDBEST PRIVATE LIMITED,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-8(3) NOW WARD-4(1)(1), AHMEDABAD

ITA 892/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.892/Ahd/2023 "नधा"रण वष" /Assessment Year : 2011-12 Shree Veer Buildbest Pvt.Ltd. The Ito बनाम/ 302, Swapneel – 5 Ward-4(1)(1) Commerce Six Road Ahmedabad- 380 015 V/S. Navrangpura Ahmedabad – 380 009 "थायी लेखा सं./Pan: Aakcs 8358 Q अपीलाथ"/ (Appellant) ….. "" यथ"/ (Respondent) Assessee By : Shri Aseem L. Thakkar, Ar Revenue By : Shri Ashok Kumar Suthar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 15/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 23/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Dated 21/09/2023 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “ The Ld.Cit(A)” In Short], Arising Out Of The Assessment Order Dated 28/03/2014 Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To The Assessment Year (Ay) 2011-12. Shree Veer Buildbest Pvt.Ltd. Vs. Ito Asst. Year : 2011-12

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “सी“ , अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.892/Ahd/2023 "नधा"रण वष" /Assessment Year : 2011-12 Shree Veer Buildbest Pvt.Ltd. The ITO बनाम/ 302, Swapneel – 5 Ward-4(1)(1) Commerce Six Road Ahmedabad- 380 015 v/s.…

SMT. SHIVANI SACHDEVA,LUDHIANA vs. ACIT-CC-1, LUDHIANA

In the result, the addition so sustained by the ld

ITA 99/CHANDI/2021[2013-14]Status: DisposedITAT Chandigarh24 Nov 2022AY 2013-14

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsmt. Shivani Sachdeva बनाम The Asst Cit C/O M/S Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Sehgal, Sr. DR
Section 143(2)Section 153A

…support, reliance was placed on the decision of Coordinate Mumbai Benches in the case of Regency Mahavir Properties Vs. ACIT [2018] reported in 89 taxmann.com 444 and the decision of Indore Benches in the case of “Rajat Tradecom Pvt. Ltd. Vs. DCIT reported in 120 ITD 48. 5.3 It was further submitted that this issue was also raised before the Ld. CIT(A) and even remand report was called from the AO and in the said report, a very vague reply has been given by the AO that the warrant of authorization was issued for M/s Saakshat in which the assessee was not a partner and in paragraph 3 of the report, it has wrongly…

SMT. SARITA SACHDEVA,LUDHIANA vs. ACIT-CC-1, LUDHIANA

In the result, the addition so sustained by the ld

ITA 101/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh24 Nov 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsmt. Shivani Sachdeva बनाम The Asst Cit C/O M/S Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Sehgal, Sr. DR
Section 143(2)Section 153A

…support, reliance was placed on the decision of Coordinate Mumbai Benches in the case of Regency Mahavir Properties Vs. ACIT [2018] reported in 89 taxmann.com 444 and the decision of Indore Benches in the case of “Rajat Tradecom Pvt. Ltd. Vs. DCIT reported in 120 ITD 48. 5.3 It was further submitted that this issue was also raised before the Ld. CIT(A) and even remand report was called from the AO and in the said report, a very vague reply has been given by the AO that the warrant of authorization was issued for M/s Saakshat in which the assessee was not a partner and in paragraph 3 of the report, it has wrongly…

SMT. SHIVANI SACHDEVA,LUDHIANA vs. ACIT-CC-1, LUDHIANA

In the result, the addition so sustained by the ld

ITA 100/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh24 Nov 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsmt. Shivani Sachdeva बनाम The Asst Cit C/O M/S Roopam Silk International Central Circle-1, Dr. Gujjar Mal Road, Ludhiana Ludhiana-141001

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Sehgal, Sr. DR
Section 143(2)Section 153A

…support, reliance was placed on the decision of Coordinate Mumbai Benches in the case of Regency Mahavir Properties Vs. ACIT [2018] reported in 89 taxmann.com 444 and the decision of Indore Benches in the case of “Rajat Tradecom Pvt. Ltd. Vs. DCIT reported in 120 ITD 48. 5.3 It was further submitted that this issue was also raised before the Ld. CIT(A) and even remand report was called from the AO and in the said report, a very vague reply has been given by the AO that the warrant of authorization was issued for M/s Saakshat in which the assessee was not a partner and in paragraph 3 of the report, it has wrongly…

MAHUGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the Assessee is partly allowed

ITA 2817/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Oct 2018AY 2003-04

Bench: Shri Sudhanshu Srivastava & Shri Anandee Nath Misshra

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shefali Swaroop, CIT (DR)
Section 132Section 139Section 142Section 143(1)Section 143(2)Section 153ASection 276DSection 37(1)Section 43Section 43B

…ding which can abate. Further, the assessment under the above provisions is mandatory in all cases even if no incriminating material is found in the course of search u/s 132 requisition made u/s 132A as held by the Tribunal in the case of Rajat Tradecom India 120 ITD 48 (Indore). The provisions contained u/s 153A are plain and clear and there is no ambiguity. Therefore, the natural and ordinary meaning of the words should be adopted as held by the Hon’ble Apex Court in the following cases Taru Lata Shyam v/s. CIT 108 ITR 345. Keshavji Raoji & Co. v/s. CIT 183 ITR 1: Gum Devdutta VKSS Maryadit v/s. State of Mahara…

ACIT, MEERUT vs. M/S ARIHANT PULICATION (INDIA) LTD.,, MEERUT

The appeals of the Revenue are dismissed

ITA 5405/DEL/2013[2010-11]Status: DisposedITAT Delhi16 Jun 2017AY 2010-11

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 145(3)

…were supported by internal/external vouchers. It was submitted that adhoc disallowance is not permissible in the IT Act. Reliance is placed on the following decisions : ITA No. 5405/Del./2013 & 6640/Del./2014 10 (i). Rajat Tradecom India Pvt. Ltd. vs. DCIT, 120 ITD 48 (Indore) (ii). Friends Clearing Agency (P) Ltd. vs. CIT dated 04.01.2011 (copy placed in PB) (iii). Matrix Inc. vs. ITO, ITAT Delhi (copy placed in PB) 8. After hearing both the sides and perusing the material available on record, we observe that the assessee has filed before us a detailed paper book. After going through the paper book, we observ…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6403/DEL/2013[2008-09]Status: DisposedITAT Delhi29 Oct 2015AY 2008-09

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…ollowing judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Farben Chem P.Ltd. ITA no.1122/Mum/2010 dt. 12th Nov.2010 (Mumbai Bench of ITAT) (ix) Delhi High Court, GIVO Ltd., ITA no.941/2010 dt. 12.7.2010 (x) Coc…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6402/DEL/2013[2007-08]Status: DisposedITAT Delhi29 Oct 2015AY 2007-08

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…ollowing judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Farben Chem P.Ltd. ITA no.1122/Mum/2010 dt. 12th Nov.2010 (Mumbai Bench of ITAT) (ix) Delhi High Court, GIVO Ltd., ITA no.941/2010 dt. 12.7.2010 (x) Coc…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6401/DEL/2013[2006-07]Status: DisposedITAT Delhi29 Oct 2015AY 2006-07

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…ollowing judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Farben Chem P.Ltd. ITA no.1122/Mum/2010 dt. 12th Nov.2010 (Mumbai Bench of ITAT) (ix) Delhi High Court, GIVO Ltd., ITA no.941/2010 dt. 12.7.2010 (x) Coc…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6400/DEL/2013[2005-06]Status: DisposedITAT Delhi29 Oct 2015AY 2005-06

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…ollowing judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Farben Chem P.Ltd. ITA no.1122/Mum/2010 dt. 12th Nov.2010 (Mumbai Bench of ITAT) (ix) Delhi High Court, GIVO Ltd., ITA no.941/2010 dt. 12.7.2010 (x) Coc…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6399/DEL/2013[2004-05]Status: DisposedITAT Delhi29 Oct 2015AY 2004-05

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…ollowing judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Farben Chem P.Ltd. ITA no.1122/Mum/2010 dt. 12th Nov.2010 (Mumbai Bench of ITAT) (ix) Delhi High Court, GIVO Ltd., ITA no.941/2010 dt. 12.7.2010 (x) Coc…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6398/DEL/2013[2003-04]Status: DisposedITAT Delhi29 Oct 2015AY 2003-04

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…ollowing judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Farben Chem P.Ltd. ITA no.1122/Mum/2010 dt. 12th Nov.2010 (Mumbai Bench of ITAT) (ix) Delhi High Court, GIVO Ltd., ITA no.941/2010 dt. 12.7.2010 (x) Coc…