Gayatri Associate v. Income Tax 9 Shreenath Heritage Liquor Pvt. Ltd. vs ACIT,Circle,Jhunjhunu Officer

41 Taxmann.com 526High Court2014#12769 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2024.

Issues it is cited on

creditworthiness of the creditor addition under section 68 commissioner (appeals)undisclosed income unexplained cash credit notice under section 148 section 69a section 68 section 69 section 143(1)section 148 previous year

Judgments citing Gayatri Associate v. Income Tax 9 Shreenath Heritage Liquor Pvt. Ltd. vs ACIT,Circle,Jhunjhunu Officer

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 163/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh

Section 143(1)Section 144Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.161 to 163/Ahd/2023 (Assessment Years: 2010-11 to 2012-13) Prakash Govindbhai Patel, Vs. Income Tax Officer, “Kamal Shanti”, Nr. Sardar Patel Ward-6(1)(1), Under Bridge, Sardar Patel Colony Ahmedabad Ahmedabad-380014 [PAN No.ATQPP6754P] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh K Das, Sr. D.R. Date of Hearing 12.09.2024 Date of Pronouncement 23.09.2024 O R D E R PER SIDDHARTHA NAUT…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 162/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh

Section 143(1)Section 144Section 148Section 69A

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 161/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh

Section 143(1)Section 144Section 148Section 69A

Veenita Enterprise Pvt. Ltd., Ahmedabad vs. The Dy.Commissioner of Income Tax, Central Circle-1(1), Ahmedabad

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

ITA 1199/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2009-10

Bench: Smt. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

Section 132(4)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2009-10 Veenita Enterprise Pvt. The DCIT, Ltd. Central Circle-1(1), 512/10, Road No.4, Vs Ahmedabad Kathwada GIDC, P Phase-2, Kathwada, Ahmedabad-382230 PAN: AACCV2313G (Respondent) (Appellant) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Ms. Saumya Pandey Jain, Sr.D.R. Date of hearing : 19-03-2024 Date of pronouncement : 14-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed b…

M/S. Softtouch Cosmetic (Mktg.) Pvt.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(2), Bhavnagar

In the result, appeal of the assessee is dismissed

ITA 645/AHD/2012[2005-06]Status: DisposedITAT Ahmedabad27 Jul 2022AY 2005-06

For Appellant: Shri Kiran C. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr. D.R

Section 143(3)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2005-06 Softtouch Cosmetic The ITO, (Mktg) P. Ltd., Ward-1(2), 321, Madhav Hill, Vs Bhavnagar Waghawadi Road, (Respondent) Bhavnagar-364001 PAN: AAFCS7461R (Appellant) Assessee by: Shri Kiran C. Shah, A.R. Revenue by: Shri Purushottam Kumar, Sr. D.R. Date of hearing : 10-05-2022 Date of pronouncement : 27-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissio…

Hareshgiri Pratapgiri Gaushvami, Bhavnagar vs. ITO, Ward-2(3), Bhavnagar

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

ITA 2051/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Apr 2022AY 2014-15

For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri S.H. Solanki, Sr. D.R

Section 131Section 131(1)Section 234ASection 271Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Hareshgiri Pratapgiri ITO, Gaushvami At- Kukad, Ward-2(3), Vill: Kukad, Darbar Vs Bhavnagar, Street, Ta- Ghodha, Nakubaug, Near Bhavnagar Jashonath Chowk, PAN: ANEPG7019E Bhavanagr-364001 (Appellant) (Respondent) Assessee by: Shri Parimalsingh B. Parmar, A.R. Revenue by: Shri S.H. Solanki, Sr. D.R. Date of hearing : 03-03-2022 Date of pronouncement : 28-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL,…

Shreenath Heritage Liquor Pvt. Ltd., Jhunjhunu vs. Assistant Commissioner of Income Tax, Circle, Jhunjhunu

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

ITA 279/JPR/2018[2013-14]Status: DisposedITAT Jaipur16 Jul 2018AY 2013-14

For Appellant: Shri S.L. Poddar, Advocate and Ms. Eisha Kanoongo, AdvocateFor Respondent: Shri A.S. Nehra, JCIT - DR

Section 115BSection 68

…esident. But the Learned Assessing Officer citing this proviso and also referring to a decision of Hon'ble Andhra Pradesh High Court in the case of Gayatri Associate vs. Income Tax 9 Shreenath Heritage Liquor Pvt. Ltd. vs ACIT,Circle,Jhunjhunu Officer (2014) 41 Taxmann.com 526 has concluded that the assessee has failed to comply with this proviso and has made the addition. In this regard it is submitted that firstly this proviso is not applicableto the case of the assessee as the share applicant Shri Jagjit Singh Gabha is a nonresident. In support of this copy of passport of ShriJagjit Singh Gabha has been furn…

Jasamrit Constructions P.Ltd, Mumbai vs. ITO 6(3)(2), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 1091/MUM/2016[2012-13]Status: DisposedITAT Mumbai08 Feb 2018AY 2012-13

Bench: Shri Joginer Singh & Shri Rajesh Kumarm/S. Jasamrit Constructions Income Tax Officer-6(3)(2) Private Ltd. Room No. 503, 5Th Floor Flat No. 901, Building 'B' Vs. Aayakar Bhavan, M.K. Road Ashok Tower, Near Itc Hotel Mumbai 400020 Parel, Mumbai 400017 Pan – Aabcj8295L Appellant Respondent

For Appellant: Shri Vijay MehtaFor Respondent: Shri Aarju Goradia

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

…IN THE INCOME TAX APPELLATE TRIBUNAL "J" Bench, Mumbai Before Shri Joginer Singh, Judicial Member and Shri Rajesh Kumar, Accountant Member M/s. Jasamrit Constructions Income Tax Officer-6(3)(2) Private Ltd. Room No. 503, 5th Floor Flat No. 901, Building 'B' Vs. Aayakar Bhavan, M.K. Road Ashok Tower, Near ITC Hotel Mumbai 400020 Parel, Mumbai 400017 PAN – AABCJ8295L Appellant Respondent Appellant by: Shri Vijay Mehta Respondent by: Shri Aarju Goradia Date of Hearing: 28.12.2017 Date of Pronouncement: 08.02.2018 O R D E R Per Rajesh Kumar, AM This appeal has been filed by the assessee against the order of the…