Geolife Organics v. Assistant Commissioner of Income-tax-23(2), Mumbai

88 Taxmann.com 756Reported decision2017#21540 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 133(6)Section 115JB Section 142(1)Section 143(2)Section 147 Section 148 Section 148A Section 234A

Issues it is cited on

service of notice genuineness of the transaction section 133(6)assistant commissioner section 250 india nfac company document section 14 section 143(3)business

Judgments citing Geolife Organics v. Assistant Commissioner of Income-tax-23(2), Mumbai

Income Tax Officer, Noida vs. Clean Crop India Private Limited, Noida

Appeal is dismissed

ITA 3236/DEL/2024[2022-23]Status: DisposedITAT Delhi21 May 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2022-23 Income Tax Officer, Vs. Clean Crop India Pvt. Ltd., Noida Flat No. 211, Bha Millennium Towers, Plot B- 9/17, Sector-62, Noida, Gautam Buddha Nagar, Uttar Pradesh Pan: Aaicc0064D (Appellant) (Respondent)

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2022-23 Income Tax officer, Vs. Clean Crop India Pvt. Ltd., Noida Flat No. 211, Bha Millennium Towers, Plot B- 9/17, Sector-62, Noida, Gautam Buddha Nagar, Uttar Pradesh PAN: AAICC0064D (Appellant) (Respondent) Assessee by Sh. N.K. Bansal, CA Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 23.04.2025 Date of pronouncement 21.05.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2022-23, aris…

Astt. Commissioner of Income Tax, Circle-4, Ludhiana, Aayakar Bhawan vs. Waryam Steel Casting Private Limited, Kanganwal Road

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

Waryam Steel Castings Private Limited, Ludhiana vs. Deputy Commissioner of Income Tax, Circle-4, Ludhiana

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

Deputy Commissioner of Income Tax, Circle- 13.1, New Delhi, I.P. Estate vs. Jaharvir Polymers Private Limited, Vikaspuri, New Delhi

In the result, Appeal of the Revenue is partly allowed for

ITA 439/DEL/2024[2021-22]Status: DisposedITAT Delhi24 Jul 2024AY 2021-22

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 133(6)Section 143(1)

…1 DCIT Vs. Jaharvir Polymers (P) Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C ’: NEW DELHI BEFORE, DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Deputy Commissioner of Jaharvir Polymers Private Income Tax, Limited, Circle-13.1, New Delhi I. Vs. Vikaspuri P. Estate, New Delhi New Delhi PAN:AACCJ5452C (Appellant) (Respondent) [ Appellant by Ms. Parul Singh, Sr. DR Respondent by Sh. Sameer Kapoor, CA Date of Hearing 10.07.2024 Date of Pronouncement 24.07.2024 ORDER PER YOGESH KUMAR U.S. JM.:- The present appeal is filed by the Revenue against the order of National…