Gems v. ACIT

103 ITD 360Income Tax Appellate Tribunal#21860 most cited
3

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

Issues it is cited on

section 253(2)surrender of incomesection 131(1)revision u/s 263section 271aabsection 41(1)furnishing inaccurate particulars of incomesundry creditorsfurnishing inaccurate particularspenalty u/s 271(1)(c)section 36(1)(va)section 274

Judgments citing Gems v. ACIT

Dy. Commissioner of Income Tax, Central Circle-1, Auranagbad., Aurangabad vs. Shreehari Associates Pvt Ltd, Aurangabad

The appeals of the REVENUE are ALLOWED

ITA 410/PUN/2024[2019-20]Status: DisposedITAT Pune26 Nov 2024AY 2019-20

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND HON’BLE SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No. 407 to 408 & 410/PUN/2024 Assessment Year : 2013-14 to 2014-15 & 2019-20 Dy. Commissioner of Income Tax, Central Circle-1, Ch. Sambhaji Nagar . . . . . . . Appellant V/s Shreehari Associates Pvt Ltd. Plot No-36, Gut No-41, Golwadi, Ch. Sambhaji Nagar. PAN: AAHCS7405B . . . . . . . Respondent Appearances Assessee by : Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’] Revenue by : Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’] Date of conclusive Hea…

Dy. Commissioner of Income Tax, Central Circle-1, Aurangabad vs. Shreehari Associates Pvt Ltd, Aurangabad

The appeals of the REVENUE are ALLOWED

ITA 408/PUN/2024[2014-15]Status: DisposedITAT Pune26 Nov 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND HON’BLE SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No. 407 to 408 & 410/PUN/2024 Assessment Year : 2013-14 to 2014-15 & 2019-20 Dy. Commissioner of Income Tax, Central Circle-1, Ch. Sambhaji Nagar . . . . . . . Appellant V/s Shreehari Associates Pvt Ltd. Plot No-36, Gut No-41, Golwadi, Ch. Sambhaji Nagar. PAN: AAHCS7405B . . . . . . . Respondent Appearances Assessee by : Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’] Revenue by : Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’] Date of conclusive Hea…

Dy.Commissioner of Income Tax, Central Circle-1, Aurangabad vs. Shreehari Associates Private Limited, Aurangabad

The appeals of the REVENUE are ALLOWED

ITA 407/PUN/2024[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’]
Section 131Section 132Section 143(3)Section 153ASection 250Section 253(2)Section 271(1)(c)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE ‘B’ BENCH, PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND HON’BLE SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA No. 407 to 408 & 410/PUN/2024 Assessment Year : 2013-14 to 2014-15 & 2019-20 Dy. Commissioner of Income Tax, Central Circle-1, Ch. Sambhaji Nagar . . . . . . . Appellant V/s Shreehari Associates Pvt Ltd. Plot No-36, Gut No-41, Golwadi, Ch. Sambhaji Nagar. PAN: AAHCS7405B . . . . . . . Respondent Appearances Assessee by : Mr CH Naniwadekar & Kiran Sanmane [‘Ld. AR’] Revenue by : Mr Ajaykumar Kesari & Arvind Desai [‘Ld. DR’] Date of conclusive Hea…

Gems v. ACIT (103 ITD 360) — Cited in 3 Judgments | BharatTax