GUJARAT Principal Commissioner of Income-tax (Central) v. Naresh Nemchand Shah

164 Taxmann.com 162High Court2024#4295 most cited
27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 68Section 143(3)Section 133(6)Section 147Section 148Section 131Section 142(1)Section 143(2)

Issues it is cited on

shell companysource of sourcesection 246section 250(4)paper companyaddition under section 68share application moneyshare capital and share premiumprincipal commissioner of income-taxsection 41section 251(2)admission of additional evidence

Judgments citing GUJARAT Principal Commissioner of Income-tax (Central) v. Naresh Nemchand Shah

ACIT, Circle-18(2), New Delhi vs. Niit Technologies Ltd., New Delhi

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Apr 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Oliria Foods and Beverages Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1531/JPR/2024[2022-23]Status: DisposedITAT Jaipur17 Apr 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, Adv. &For Respondent: Sh. P. P. Meena, CIT
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 144B(1)(ix)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1531/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2022-23 cuke Oliria Foods and Beverages Income Tax Officer, Vs. Limited, A-130(H) First Floor, Ward 1(2), Jaipur Road No. 9D VKI Area, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACC09015G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv…

Usha J. Shah, Kolhapur vs. Assistant Commissioner of Income-Tax, Circle - 2, Kolhapur

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

ITA 239/PUN/2018[2010-11]Status: DisposedITAT Pune03 Mar 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Arvind Desai
Section 133(6)Section 143(1)Section 144Section 147Section 148Section 271(1)(c)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.239/PUN/2018 Assessment Year : 2010-11 Usha Jitendar Shah, ACIT, (Circle-2), 329, E-Ward, Amatya Tower, Kolhapur बनाम / Dabolkar Corner, V/s. Kolhapur PAN : AEJPS9860D .......अपीलाथ" / Appellant ……""यथ" /Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Arvind Desai सुनवाई क" तार"ख / Date of Hearing : 18.02.2025 घोषणा क" तार"ख / Date of Pronouncement: 03.03.2025 आदेश / ORDER PER R.K. PANDA, VICE PRESIDENT : This appeal filed by the assessee…

Praham India LLP, Mumbai vs. Income Tax Officer 31(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 4422/MUM/2024[2013-14]Status: DisposedITAT Mumbai19 Feb 2025AY 2013-14

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2013-14

For Appellant: Shri Madhur Agarwal, Advocate and Shri Mayur Kisnadwala, CAFor Respondent: Shri Krishna Kumar, Sr. DR
Section 132Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Praham India LLP Income-tax Officer – 31(2), Patel Estate, Off S.V. Road, Mumbai Patel Estate, Vs. Jogeshwari West, Mumbai – 400102 (PAN : AAMFP3204H) (Appellant) (Respondent) Present for: Assessee : Shri Madhur Agarwal, Advocate and Shri Mayur Kisnadwala, CA Revenue : Shri Krishna Kumar, Sr. DR Date of Hearing : 25.11.2024 Date of Pronouncement : 19.02.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is…

M/S Akshar Developers, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-4, Thane, Mumbai

In the result, appeal bearing ITA No

ITA 5316/MUM/2024[2018-19]Status: DisposedITAT Mumbai14 Feb 2025AY 2018-19

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeem/S Akshar Developers Vs Assistant Commissioner Of Income Unit No.47, O Wing Tax, Central Circle-4, Thane Ashar It Park, 6Th Floor, Ground Floor, Akshar Business Park, Sector 25, Plot No.03, Road No.16Z, Wagle Industrial Vashi, Navi Mumbai-400 703 Estate, Thane (West)-400 604 Pan: Aakfa0455B Appellant Respondent

For Appellant: Ms. Ritika AgarwalFor Respondent: ShriRam Krishn Kedia (SR.DR.)
Section 131Section 133(6)Section 133ASection 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER M/s Akshar Developers vs Assistant Commissioner of Income Unit No.47, O Wing Tax, Central Circle-4, Thane Ashar IT Park, 6th Floor, Ground Floor, Akshar Business Park, Sector 25, Plot No.03, Road No.16Z, Wagle Industrial Vashi, Navi Mumbai-400 703 Estate, Thane (West)-400 604 PAN: AAKFA0455B APPELLANT RESPONDENT Assessee by : Ms. Ritika Agarwal Respondent by : ShriRam Krishn Kedia (SR.DR.) Date of hearing : 13/02/2025 Date of pronouncement : 14/02/2025 O R D E…

Magestic Premises Private Limited, Mumbai vs. ACIT CC-2, Thane

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

ITA 1540/MUM/2024[2012-13]Status: DisposedITAT Mumbai14 Feb 2025AY 2012-13

Bench: Shri Om Pakash Kant & Shri Sandeep Singh Karhailassessment Year : 2012-13

For Appellant: Shri Prateek JainFor Respondent: Ms. Rajeshwari Menon, Sr. DR
Section 131Section 132(4)Section 133(6)Section 143(3)Section 147Section 148Section 153ASection 250Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI OM PAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year : 2012-13 Majestic Premises Private Limited 2403, Awinmarathon Futurex, N M Joshi Marg, Lower Parel, Mumbai ……………. Appellant PAN: AAECM 5625 L v/s ACIT, Central Circle-2, Thane ……………. Respondent Assessee by : Shri Prateek Jain Revenue by : Ms. Rajeshwari Menon, Sr. DR Date of Hearing – 28/11/2024 Date of Order – 14/02/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 08/02/20…

M/S Lighthouse Developers Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(2)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4759/MUM/2024[2015-16]Status: DisposedITAT Mumbai17 Jan 2025AY 2015-16

Bench: Shri.Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Kapil SanghviFor Respondent: Shri Ram Krishn Kedia (SR DR)
Section 143(3)Section 2(22)(e)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI.NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4759/Mum/2024 (Assessment Year: 2015-16) M/s Lighthouse Developers vs DCIT, Circle 3(2)(1), Mumbai Private Limited, 508, Dalamal House, Jamnalal Bajaj, Nariman Point, Mumbai- 400 021 PAN: AABCL2984N APPELLANT RESPONDENT Assessee by : Shri Kapil Sanghvi Respondent by : Shri Ram Krishn Kedia (SR DR) Date of hearing : 12/12/2024 Date of pronouncement : 17/01/2025 O R D E R PER ANIKESH BANERJEE: Instant appeal of the assessee was filed against…