Goldgerg Finance (P.) Ltd. v. ACIT

78 Taxmann.com 123Reported decision2017#18271 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 1961 Section 147 of the Income Tax Act Section 148 of the Income Tax Act Section 234B of the Income Tax Act Section 234C of the Income Tax Act Section 48 of the Income Tax Act Section 50C of the Income Tax Act

Judgments citing Goldgerg Finance (P.) Ltd. v. ACIT

Nabhiraj Ratna Balraj by Legal Heir B.R.Rakesh, Bangalore vs. Income-Tax Officer, Ward-7(2)(1), Bangalore

In the result the appeal of the assessee is allowed

ITA 603/BANG/2024[2016-17]Status: DisposedITAT Bangalore26 Jun 2024AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Ms. Suman Lunkar, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

Section 147Section 148Section 234BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2016-17 Nabhiraj Ratna Balraj Vs. The Income Tax Officer, By L/H Rakesh, Ward 7(2)(1), C/o. Jwalamala Jewellers, Bangalore. No.17, 9th Main Road, 36th Cross, Jayanagar, Bangalore – 560 041. PAN : AARPR 8825M APPELLANT RESPONDENT Appellant by : Ms. Suman Lunkar, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 11.06.2024 Date of Pronouncement : 26.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This a…

DCIT Cent. Cir-2(3), Mumbai vs. Soma Enterprises Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1824/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Feb 2023AY 2015-16

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO.1824/MUM/2021 (A.Y: 2015-16) DCIT – Central Circle – 2(3) v. Soma Enterprises Ltd., Room No. 803, 8th Floor 8-2-623/5/1/1, Avenue-4 Pratishtha Bhavan Banjara Hills, Hyderabad Maharishi Karve Road Telangana-500034 Mumbai - 400020 PAN: AACCS8242F (Appellant) (Respondent) C.O.No. 46/MUM/2022 [ARISING OUT OF ITA.NO.1824/MUM/2021 (A.Y: 2015-16)] Soma Enterprises Ltd., v. DCIT – Central Circle – 2(3) 8-2-623/5/1/1, Avenue-4 Room No. 803, 8th Floor…

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S. Om Metal Infraproject Limited, Jaipur

In the result, appeals of the revenue are dismissed

ITA 1510/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2019AY 2011-12

For Appellant: Shri B.V. Maheshwari (CA)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 10Section 115Section 115JSection 86

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1509 to 1512/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2010-11 to 13-14. cuke The ACIT, M/s. Om Metal Infraproject Ltd., Vs. Circle-2, Om Towers, Church Road, Jaipur. M.I. Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B.V. Maheshwari (CA) jktLo dh vksj ls…

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S. Om Metal Infraproject Limited, Jaipur

In the result, appeals of the revenue are dismissed

ITA 1509/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11

For Appellant: Shri B.V. Maheshwari (CA)For Respondent: Shri Varinder Mehta (CIT-DR)

Section 10Section 115Section 115JSection 86

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S. Om Metal Infraproject Limited, Jaipur

In the result, appeal of the revenue is dismissed

ITA 759/JPR/2018[2014-15]Status: DisposedITAT Jaipur15 Aug 2018AY 2014-15

Bench: The Hon’Ble Apex Court In Cit V/S M/S Sbbj In Slp (C) No. 16249/2014? (Ii) Whether On The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Was Justified In Deleting The Disallowance Of Rs. 44,02,000/- U/S 14A R.W.R 8D Of The I.T. Act When The Assessee Has

For Appellant: Shri B.V. Maheshwari (CA)For Respondent: Shri Varinder Mehta (CIT-DR) fu/kZkfjrh dh vksj ls@

Section 115JSection 14A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 759/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke Assistant Commissioner M/s Om Metal Infraproject Ltd., Vs. of Income Tax, Om Tower, M.I. Road, Church Circle-2, Jaipur. Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Varinder Mehta (CIT-DR) fu/kZkfjrh dh…