Gujarat Ambuja Export Ltd. v. ACIT in Appeal

43 Taxmann.com 244High Court2014#10619 most cited

What is Gujarat Ambuja Export Ltd. v. ACIT in Appeal authority for?

When purchases are found to be genuine, any addition to income on account of such purchases should be restricted, with the Gujarat High Court in one instance reducing an addition from 25% to 5% of the amount in question.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

Gujarat Ambuja Export Ltd. v. ACIT · 43 Taxmann.com 244 · bogus purchases · addition on purchases · genuine purchases · profit addition · 5% addition · 25% addition · section 69C

Sections most often in play

Section 133(6)Section 144BSection 147Section 148Section 148ASection 271AC(1)Section 69C

Judgments citing Gujarat Ambuja Export Ltd. v. ACIT in Appeal

Shri Prem Industries, Bharatpur vs. Income Tax Officer Ward-1, Bharatpur

The appeal is disposed of, and the matter is remanded to

ITA 877/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Nov 2024AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rajendra Agarwal, CAFor Respondent: Shri Anup Singh, Addl. CIT
Section 144BSection 147Section 271ASection 69CSection 70

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA. No. 877/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Shri Prem Industries Income Tax Officer, v. 41, Old Industrial Area, Ward-01, Bharatpur Bharatpur , Rajasthan. Rajasthan. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABYFS 7744J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Rajendra Agarwal,…

The ACIT, Circle-2(1)(1), Ahmedabad vs. M/S. Gujarat Terce Laboratories Ltd., Ahmedabad

The appeal of the Revenue are allowed

ITA 1826/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2011-12
For Appellant: Shri G.C. Daxini, Sr. D.RFor Respondent: Shri A.C. Shah & Shri Bhadresh
Section 143(3)Section 147Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 1477/Ahd/2016 & 1826/Ahd/2017 for Assessment Year 2011-12 & ITA No. 1460/Ahd/2016 for A.Y. 2012-13 & ITA No. 2301/Ahd/2016 for A.Y. 2013-14 & ITA No. 1827/Ahd/2017 for A.Y. 2014-15 ITO, Ward-2(1)(1), & M/s. Gujarat Terce ACIT, Circle-2(1)(1), Laboratories Ltd., Ahmedabad & Vs 301, Aakashrath (Appellant) Complex, Nr. Law Garden, Navrangpura, Ahmedabad PAN: AAACG5528L (Respondent) Appellant by : Shri G.C. Daxini, Sr. D.R. Respondent by : Shri A.C.…

The ITO, Ward-2(1)(1), Ahmedabad vs. M/S. Gujarat Terce Laboratories Ltd., Ahmedabad

The appeal of the Revenue are allowed

ITA 2301/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2013-14
For Appellant: Shri G.C. Daxini, Sr. D.RFor Respondent: Shri A.C. Shah & Shri Bhadresh
Section 143(3)Section 147Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 1477/Ahd/2016 & 1826/Ahd/2017 for Assessment Year 2011-12 & ITA No. 1460/Ahd/2016 for A.Y. 2012-13 & ITA No. 2301/Ahd/2016 for A.Y. 2013-14 & ITA No. 1827/Ahd/2017 for A.Y. 2014-15 ITO, Ward-2(1)(1), & M/s. Gujarat Terce ACIT, Circle-2(1)(1), Laboratories Ltd., Ahmedabad & Vs 301, Aakashrath (Appellant) Complex, Nr. Law Garden, Navrangpura, Ahmedabad PAN: AAACG5528L (Respondent) Appellant by : Shri G.C. Daxini, Sr. D.R. Respondent by : Shri A.C.…

The ITO, Ward-2(1)(1), Ahmedabad vs. M/S. Gujarat Terce Laboratories Ltd., Ahmedabad

The appeal of the Revenue are allowed

ITA 1477/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2011-12
For Appellant: Shri G.C. Daxini, Sr. D.RFor Respondent: Shri A.C. Shah & Shri Bhadresh
Section 143(3)Section 147Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 1477/Ahd/2016 & 1826/Ahd/2017 for Assessment Year 2011-12 & ITA No. 1460/Ahd/2016 for A.Y. 2012-13 & ITA No. 2301/Ahd/2016 for A.Y. 2013-14 & ITA No. 1827/Ahd/2017 for A.Y. 2014-15 ITO, Ward-2(1)(1), & M/s. Gujarat Terce ACIT, Circle-2(1)(1), Laboratories Ltd., Ahmedabad & Vs 301, Aakashrath (Appellant) Complex, Nr. Law Garden, Navrangpura, Ahmedabad PAN: AAACG5528L (Respondent) Appellant by : Shri G.C. Daxini, Sr. D.R. Respondent by : Shri A.C.…

Smt. Rita Ben Niravbhai Patel, Surat vs. Deputy Commissioner of Income Tax, Central Circle-1, Surat

In the result, appeal filed by the assessee in in ITA No

ITA 578/SRT/2018[2014-15]Status: DisposedITAT Surat30 Jul 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.576/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Smt.Hemanginiben B Patel, V The Deputy Commissioner Of 28, Sangam Society, Parle Point, Surat. Income Tax, Circle-3, Surat. S. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afipp 2238 Q (Assessee) (Respondent) आयकरअपीलसं./Ita No.577/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) Smt. Bhavnaben Arvindbhai Patel, V The Deputy Commissioner Of 27, Adarshnagar Society, Ambatalawadi S. Income Tax, Central Circle-1, Katargam, Surat – 395004. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 4358 M (Assessee) (Respondent) आयकरअपीलसं./Ita No.578/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) Smt. Ritaben Niravbhai Patel, V The Deputy Commissioner Of 1003-1004, Santvan Heights, S. Income Tax, Central Circle-1, Laxmikant Ashram Road, Katargam, Surat. Surat – 395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpp 0357 M (Assessee) (Respondent) Assessee By : Shri Vartik Choksi - Ca Respondent By : Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 07/07/2021 घोषणाक"तार"ख/Date Of Pronouncement : 30/07/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Three Appeals Filed By Different Assessees, Pertaining To Assessment Year 2014-15, Are Directed Against The Separate Orders Passed By The Ld.Commissioner Of Income Tax (Appeals) [Ld. Cit(A)], Which In Turn Arise Out Of Separate Penalty Order & Assessment Orders Passed By The Assessing Officer Under

For Appellant: Shri Vartik Choksi - CAFor Respondent: Ms.Anupama Singla – Sr.DR
Section 143(3)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.576/SRT/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Smt.Hemanginiben B Patel, V The Deputy Commissioner of 28, Sangam Society, Parle Point, Surat. Income Tax, Circle-3, Surat. s. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFIPP 2238 Q (Assessee) (Respondent) आयकरअपीलसं./ITA No.577/SRT/2018 ("नधा"रणवष" / Assessment Year: (2014-15) Smt. Bhavnaben Arvindbhai Patel, V The Deputy Commissioner of 27, Adarshnagar Society, Ambatalawadi s. Income Tax, Central Circle-1, Katargam,…

Smt. Bhavnaben Arvindbhai Patel, Surat vs. Deputy Commissioner of Income Tax, Central Circle-1, Surat

In the result, appeal filed by the assessee in in ITA No

ITA 577/SRT/2018[2014-15]Status: DisposedITAT Surat30 Jul 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.576/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Smt.Hemanginiben B Patel, V The Deputy Commissioner Of 28, Sangam Society, Parle Point, Surat. Income Tax, Circle-3, Surat. S. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afipp 2238 Q (Assessee) (Respondent) आयकरअपीलसं./Ita No.577/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) Smt. Bhavnaben Arvindbhai Patel, V The Deputy Commissioner Of 27, Adarshnagar Society, Ambatalawadi S. Income Tax, Central Circle-1, Katargam, Surat – 395004. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 4358 M (Assessee) (Respondent) आयकरअपीलसं./Ita No.578/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) Smt. Ritaben Niravbhai Patel, V The Deputy Commissioner Of 1003-1004, Santvan Heights, S. Income Tax, Central Circle-1, Laxmikant Ashram Road, Katargam, Surat. Surat – 395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpp 0357 M (Assessee) (Respondent) Assessee By : Shri Vartik Choksi - Ca Respondent By : Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 07/07/2021 घोषणाक"तार"ख/Date Of Pronouncement : 30/07/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Three Appeals Filed By Different Assessees, Pertaining To Assessment Year 2014-15, Are Directed Against The Separate Orders Passed By The Ld.Commissioner Of Income Tax (Appeals) [Ld. Cit(A)], Which In Turn Arise Out Of Separate Penalty Order & Assessment Orders Passed By The Assessing Officer Under

For Appellant: Shri Vartik Choksi - CAFor Respondent: Ms.Anupama Singla – Sr.DR
Section 143(3)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.576/SRT/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Smt.Hemanginiben B Patel, V The Deputy Commissioner of 28, Sangam Society, Parle Point, Surat. Income Tax, Circle-3, Surat. s. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFIPP 2238 Q (Assessee) (Respondent) आयकरअपीलसं./ITA No.577/SRT/2018 ("नधा"रणवष" / Assessment Year: (2014-15) Smt. Bhavnaben Arvindbhai Patel, V The Deputy Commissioner of 27, Adarshnagar Society, Ambatalawadi s. Income Tax, Central Circle-1, Katargam,…

Smt. Hemanginiben B. Patel, Surat vs. DCIT, Central Circle-3, Surat

In the result, appeal filed by the assessee in in ITA No

ITA 576/SRT/2018[2014-15]Status: DisposedITAT Surat30 Jul 2021AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.576/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Smt.Hemanginiben B Patel, V The Deputy Commissioner Of 28, Sangam Society, Parle Point, Surat. Income Tax, Circle-3, Surat. S. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afipp 2238 Q (Assessee) (Respondent) आयकरअपीलसं./Ita No.577/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) Smt. Bhavnaben Arvindbhai Patel, V The Deputy Commissioner Of 27, Adarshnagar Society, Ambatalawadi S. Income Tax, Central Circle-1, Katargam, Surat – 395004. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ablpp 4358 M (Assessee) (Respondent) आयकरअपीलसं./Ita No.578/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) Smt. Ritaben Niravbhai Patel, V The Deputy Commissioner Of 1003-1004, Santvan Heights, S. Income Tax, Central Circle-1, Laxmikant Ashram Road, Katargam, Surat. Surat – 395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpp 0357 M (Assessee) (Respondent) Assessee By : Shri Vartik Choksi - Ca Respondent By : Ms.Anupama Singla – Sr.Dr सुनवाईक"तार"ख/ Date Of Hearing : 07/07/2021 घोषणाक"तार"ख/Date Of Pronouncement : 30/07/2021 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Three Appeals Filed By Different Assessees, Pertaining To Assessment Year 2014-15, Are Directed Against The Separate Orders Passed By The Ld.Commissioner Of Income Tax (Appeals) [Ld. Cit(A)], Which In Turn Arise Out Of Separate Penalty Order & Assessment Orders Passed By The Assessing Officer Under

For Appellant: Shri Vartik Choksi - CAFor Respondent: Ms.Anupama Singla – Sr.DR
Section 143(3)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.576/SRT/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Smt.Hemanginiben B Patel, V The Deputy Commissioner of 28, Sangam Society, Parle Point, Surat. Income Tax, Circle-3, Surat. s. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFIPP 2238 Q (Assessee) (Respondent) आयकरअपीलसं./ITA No.577/SRT/2018 ("नधा"रणवष" / Assessment Year: (2014-15) Smt. Bhavnaben Arvindbhai Patel, V The Deputy Commissioner of 27, Adarshnagar Society, Ambatalawadi s. Income Tax, Central Circle-1, Katargam,…

Dineshkumar Chunilal Shah -HUF, (Prop. M/S. Amar Steel Corpo.), Ahmedabad vs. ITO, Ward-1(2)(1), Ahmedabad

In the result, appeal filed by the Assessee is partly allowed in terms and conditions hereinabove

ITA 2165/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad12 Mar 2021AY 2009-10

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed) [Through Virtual Court]

For Appellant: Shri Hardik Vora, A.RFor Respondent: Shri Lalit P. Jain, Sr. D.R
Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) [Through Virtual Court] ITA. No: 2165/Ahd/2018 (Assessment Years: 2009-10) Dineshkumar Chunilal The I.T.O., Ward-1(2)(1), Shah (HUF) Prop. M/s Ahmedabad Amar Steel Corporation D- 501, Shilekh, Opp. Police Station, Shahibaug Road, Ahmedabad-380004 PAN No. AAFHD5413F (Appellant) (Respondent) Appellant by : Shri Hardik Vora, A.R. Respondent by : Shri Lalit P. Jain, Sr. D.R. (आदेश)/ORDER Date of hearing : 09 -03-2021 Date of Pronouncement : 12-03-2021 PER MAHAVIR…

ITO 17 (2)(5), Mumbai vs. Parindra Harshad Bhuta, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 7480/MUM/2018[2010-11]Status: DisposedITAT Mumbai15 Jan 2020AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.7480/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2010-11) Ito 17(2)(5) बिधम/ Parindra Harshad Bhuta Room No.123A, 1St Floor, 37, Ismail Building, Nagdevi Vs. Aayakar Bhawan, Street, Masjid Bunder, Churchgate, Mumbai- Mumbai-400003. 400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaqpb4539D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Akhtar Ali Ansari (Dr) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 07/01/2020 घोषणा की तारीख /Date Of Pronouncement: 15/01/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 05.10.2018 Passed By The Commissioner Of Income Tax (Appeals) -58, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010- 11. 2. The Revenue Has Raised The Following Grounds: -

For Appellant: NoneFor Respondent: Shri Akhtar Ali Ansari (DR)
Section 143(2)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.7480/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2010-11) ITO 17(2)(5) बिधम/ Parindra Harshad Bhuta Room No.123A, 1st Floor, 37, Ismail Building, Nagdevi Vs. Aayakar Bhawan, Street, Masjid Bunder, Churchgate, Mumbai- Mumbai-400003. 400020. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAQPB4539D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Akhtar Ali Ansari (DR) Assessee by: None सुनवाई की तारीख / Date of Hearing: 07/01/2020 घोषणा की तारीख /Date of Pronouncement…

Shri Nilesh Rameshchandra Shah, Ahmedabad vs. The ACIT, Circle-12, Now Dy. CIT, Circle-6(1), Ahmedabad

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

ITA 3131/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad31 Oct 2018AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. No. 3131/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2009-10)

For Appellant: Shri Dhiren Shah, A.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. No. 3131/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2009-10) Shri Nilesh बनाम/ The ACIT, Rameshchandra Shah Circle -12 Vs. Prop: Shagun Art, 8, Ram [Now DCIT, Cir. 6(1)], 1st Floor, Narayan Shyam Apartment, Nr. L.G. Hospital, Maninagar, Chambers, Ashram Road, Ahmedabad - 380008 Ahmedabad - 380009 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFQPS3070R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अप…

Gujarat Ambuja Export Ltd. v. ACIT in Appeal (43 Taxmann.com 244) — Cited in 10 Judgments | BharatTax