Gujarat in Glass Lines Equipments Co. Ltd. v. Commissioner of Income-tax

119 Taxmann 813High Court2001#12098 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 1961Section 132Section 69ASection 115BBESection 119Section 132(4)Section 139(1)Section 142(1)

Issues it is cited on

unexplained investmentunexplained moneyundisclosed incomesection 69section 69asection 132section 11section 143(2)documentbusinesstotal income

Judgments citing Gujarat in Glass Lines Equipments Co. Ltd. v. Commissioner of Income-tax

RAKESHKUMAR MAHENDRAKUMAR SHAH,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(3), AHMEDABAD

The appeal of the assessee stand dismissed, and the order of the CIT(Appeals) is hereby affirmed in toto

ITA 1724/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1713/Ahd/2024 (Assessment Year: 2022-23) Assistant Commissioner of Vs. Rakeshkumar Mahendrakumar Income Tax, Shah, Central Circle-1(3), B-301, Aaryavrat Skies, Ahmedabad Nehrunagar, Ambawadi, Ahmedabad-380015 [PAN No.APUPS9580G] (Appellant) .. (Respondent) I.T.A. No.1724/Ahd/2024 (Assessment Year: 2022-23) Rakeshkumar Mahendrakumar Vs. Assistant Commissioner of Shah, Income Tax, B-301, Aaryavrat Skies, Central Circle-1(3), Nehrunagar, Ambawadi, Ahmedabad Ahmedabad-…

ACIT CENTRAL CIRCLE 1(3), AHMEDABAD, AHMEDABAD vs. RAKESHKUMAR MAHENDRAKUMAR SHAH , AHMEDABAD

The appeal of the assessee stand dismissed, and the order of the CIT(Appeals) is hereby affirmed in toto

ITA 1713/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, ARFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 28Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1713/Ahd/2024 (Assessment Year: 2022-23) Assistant Commissioner of Vs. Rakeshkumar Mahendrakumar Income Tax, Shah, Central Circle-1(3), B-301, Aaryavrat Skies, Ahmedabad Nehrunagar, Ambawadi, Ahmedabad-380015 [PAN No.APUPS9580G] (Appellant) .. (Respondent) I.T.A. No.1724/Ahd/2024 (Assessment Year: 2022-23) Rakeshkumar Mahendrakumar Vs. Assistant Commissioner of Shah, Income Tax, B-301, Aaryavrat Skies, Central Circle-1(3), Nehrunagar, Ambawadi, Ahmedabad Ahmedabad-…

MSL FISH TRADERS PRIVATE LIMITED,BHUBANESWAR vs. DY.CIT, CENTRAL CIRCLE-2, BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 333/CTK/2025[2018-2019]Status: DisposedITAT Cuttack03 Dec 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.332 & 333/Ctk/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) Msl Fish Traders Private Limited, Vs Dcit, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. Pan No. : Aajcm 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida, Adv राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Ld Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench : These Are Appeals Filed By The Assessee Against The Separate Orders Dated 31.3.2025 Passed By Ld Cit(A), Bhubaneswar-2 In Appeal No.Cit(A), Bhubaneswar-2/11252/2017-18 For The Assessment Years 2017-18 & 2018-19, Respectively. 2. Shri D.Parida & Shri Chitrasen Parida, Ld Ars Appeared For The Assessee & Shri Ashim Kumar Chakraborty, Ld Cit Dr Appeared For The Revenue. 3. It Was Submitted By Ld Ar That The Assessee Has Filed Written Submission, Which Reads As Follows:

For Appellant: Shri D.Parida, CA and Shri ChitrasenFor Respondent: Shri Ashim Kumar Chakraborty, ld CIT
Section 132Section 153ASection 246ASection 250Section 69

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) "ी जाज" माथन, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.332 & 333/CTK/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) MSL Fish Traders Private Limited, Vs DCIT, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. PAN No. : AAJCM 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri D.Parida, CA and Shri Chitras…

MSL FISH TRADERS PRIVATE LIMITED,BHUBANESWAR vs. DY.CIT, CENTRAL CIRCLE-2, BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 332/CTK/2025[2017-2018]Status: DisposedITAT Cuttack03 Dec 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.332 & 333/Ctk/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) Msl Fish Traders Private Limited, Vs Dcit, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. Pan No. : Aajcm 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida, Adv राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Ld Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench : These Are Appeals Filed By The Assessee Against The Separate Orders Dated 31.3.2025 Passed By Ld Cit(A), Bhubaneswar-2 In Appeal No.Cit(A), Bhubaneswar-2/11252/2017-18 For The Assessment Years 2017-18 & 2018-19, Respectively. 2. Shri D.Parida & Shri Chitrasen Parida, Ld Ars Appeared For The Assessee & Shri Ashim Kumar Chakraborty, Ld Cit Dr Appeared For The Revenue. 3. It Was Submitted By Ld Ar That The Assessee Has Filed Written Submission, Which Reads As Follows:

For Appellant: Shri D.Parida, CA and Shri ChitrasenFor Respondent: Shri Ashim Kumar Chakraborty, ld CIT
Section 132Section 153ASection 246ASection 250Section 69

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) "ी जाज" माथन, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.332 & 333/CTK/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) MSL Fish Traders Private Limited, Vs DCIT, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. PAN No. : AAJCM 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri D.Parida, CA and Shri Chitras…

ANBHAO PARKASH S/O DARSHAN LAL, VILLAGE VEERE WALA KALAN, FARIDKOT,FARIDKOT vs. INCOME TAX OFFICER, WARD-3(4), FARIDKOT, JURISDICTIONAL ASSESSING OFFICER, ITO WARD 1, FARIDKAOT, FARIDKOT

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

ITA 630/ASR/2024[2012-2013]Status: DisposedITAT Amritsar30 Jun 2025AY 2012-2013

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Sudhir Sehgal, A.R
Section 142(1)Section 143(2)Section 144Section 148Section 250oSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 630/Asr/2024 Assessment Year: 2012-13 Anbhao Parkash S/o Darshan Lal, Vs. Income Tax Officer, Ward-3(4), Vill. Veere Wala Kalan, Faridkot Faridkot, Jurisdictional Assessing Punjab 151203 Officer, ITO Ward 1, Faridkot [PAN: BEMPP7626G] (Respondent) (Appellant) Appellant by : Sh. Sudhir Sehgal, A.R. : Respondent by Sh. Rajiv Wadhera, Sr. D. R. Date of Hearing : 23.04.2025 Date of Pronouncement : 30.06.2025 ORDER Per Udayan Dasgupta,…

SHRIMATI. HARBHAJAN KAUR,JALANDHAR vs. INCOME TAX OFFICER WARD -1 (20, JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 104/ASR/2021[2012-13]Status: DisposedITAT Amritsar20 Dec 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 149Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 104/Asr/2021 Assessment Year: 2012-13 Smt. Harbhajan Kaur, Vs. Income Tax Officer, W/o Sh. Tarlok Singh, Ward-1(2), 1-Virk Enclave, Nakodar Jalandhar Road, Jalandhar (Punjab) [PAN: EPIPB 8277M] (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan, CA Respondent by : Mrs. Kanchan Garg, Sr. DR Date of Hearing: 17.11.2022 Date of Pronouncement: 20.12.2022 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee ag…

DIPAL PIYUSH PALKIWALA ,,AHMEDABAD vs. THE ITO, WARD-2(1)(4),, AHMEDABAD

In the result, appeals filed by the assessee i

ITA 3462/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad18 Sept 2019AY 2010-11

Bench: Shri Manish Borad & Shri Amarjit Singhआयकर अपील सं./ Ita No.839/Ahd/2015 & आयकर अपील सं./ Ita No.3462/Ahd/2016 { "नधा"रण वष"/Assessment Year: 2010-11 Dipal Piyush Palkhiwala, Ito Ward-4(4) 27, Rivera Greens, 1St Floor, Vs Gokuldham Navjeevan Trust Building Sarkhej-Sanand Road, Sanathal, Ahmedabad-380014 Ahmedabad-382210 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant By : Shri Aseem Thakkar, Ar Revenue By : Smt. Rita Dokania, Cit- Dr

For Appellant: Shri Aseem Thakkar, ARFor Respondent: Smt. Rita Dokania, CIT- DR
Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं./ ITA No.839/Ahd/2015 & आयकर अपील सं./ ITA No.3462/Ahd/2016 { "नधा"रण वष"/Assessment Year: 2010-11 Dipal Piyush Palkhiwala, ITO Ward-4(4) 27, Rivera Greens, 1st Floor, Vs Gokuldham Navjeevan Trust Building Sarkhej-Sanand Road, Sanathal, Ahmedabad-380014 Ahmedabad-382210 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant by : Shri Aseem Thakkar, AR Revenue by : Smt. Rita Dokania, CIT- DR सुनवाई क" तार"ख/Da…

DIPAL PIYUSH PALKIWALA ,,AHMEDABAD vs. ITO,WARD-4(4),, AHMEDABAD

In the result, appeals filed by the assessee i

ITA 839/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad18 Sept 2019AY 2010-11

Bench: Shri Manish Borad & Shri Amarjit Singhआयकर अपील सं./ Ita No.839/Ahd/2015 & आयकर अपील सं./ Ita No.3462/Ahd/2016 { "नधा"रण वष"/Assessment Year: 2010-11 Dipal Piyush Palkhiwala, Ito Ward-4(4) 27, Rivera Greens, 1St Floor, Vs Gokuldham Navjeevan Trust Building Sarkhej-Sanand Road, Sanathal, Ahmedabad-380014 Ahmedabad-382210 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant By : Shri Aseem Thakkar, Ar Revenue By : Smt. Rita Dokania, Cit- Dr

For Appellant: Shri Aseem Thakkar, ARFor Respondent: Smt. Rita Dokania, CIT- DR
Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं./ ITA No.839/Ahd/2015 & आयकर अपील सं./ ITA No.3462/Ahd/2016 { "नधा"रण वष"/Assessment Year: 2010-11 Dipal Piyush Palkhiwala, ITO Ward-4(4) 27, Rivera Greens, 1st Floor, Vs Gokuldham Navjeevan Trust Building Sarkhej-Sanand Road, Sanathal, Ahmedabad-380014 Ahmedabad-382210 अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant by : Shri Aseem Thakkar, AR Revenue by : Smt. Rita Dokania, CIT- DR सुनवाई क" तार"ख/Da…

Gujarat in Glass Lines Equipments Co. Ltd. v. Commissioner of Income-tax (119 Taxmann 813) — Cited in 8 Judgments | BharatTax