HBN Dairies & Allied Ltd. v. ACIT

96 Taxmann.com 353Reported decision2018#21677 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 115BBE Section 132 Section 133A Section 139(1)Section 139(3)Section 142(1)Section 143(2)Section 143(3)

Issues it is cited on

incriminating material search and seizure section 153 section 153a section 132 section 15 section 13 person company india business document

Judgments citing HBN Dairies & Allied Ltd. v. ACIT

The DCIT Central Circle-1, Rajkot vs. Shri Shamjibhai Sadhabhai Kangad, Gandhidham-Kutch

In the result, appeal filed by the Revenue, in IT(SS) No

ITA 321/RJT/2022[2021-22]Status: DisposedITAT Rajkot31 Jul 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

Section 153A

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.11 to 20/RJT/2022 "नधा"रण वष"/ Assessment Years:2011-12 to 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner of Kangad Income Tax, Central Circle-1, Vs. BBZ-S-60, Zanda Chowk, “Amruta Estate”, 2nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.:ADEPK 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./IT(SS)A Nos.21 to 23/RJT/2022 "नधा…

DCIT, Central Circle-1, Noida vs. Aashikyana Civil Contractors P.Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 9025/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Kanv Bali, Sr. DR

Section 132Section 153ASection 250(4)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 9025/Del/2019 : Asstt. Year: 2014-15 DCIT, Vs. M/s Aashiyana Civil Contractors Pvt. Central Circle-1, Ltd., R/o 302-304, Harsha Corner Noida Complex, Ghazipur, New Delhi-110096 (APPELLANT) (RESPONDENT) PAN No. AAECA4833G Assessee by : None Sh. Manoj Kumar, CA (LOA filed) Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 23.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by Revenue against…

Shri Ajay Virendra Arora, Mumbai vs. DCIT CC-6(4), Mumbai

In the result, appeal filed by the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 1706/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Jul 2022AY 2016-17

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleshri Ajay Virender Arora V. Dcit – Central Circle – 6(4) S-14, 6Th Floor Room No. 1925, 19Th Floor Solitaire Corporate Park Air India Building, Nariman Guru Govindji Marg, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai-400093 Pan: Addpa6742R (Appellant) (Respondent) Acit – Central Circle – 6(4) V. Shri Ajay Virender Arora Room No. 1925, 19Th Floor S-14, 6Th Floor Air India Building, Nariman Solitaire Corporate Park Point, Mumbai – 400 021 Guru Govindji Marg, Chakala Andheri (E), Mumbai-400093 Pan: Addpa6742R (Appellant) (Respondent) Assessee By : Shri Jitendra Jain & Shri Ravikanth Pathak Department By : Smt. Shailja Rai

For Appellant: Shri Jitendra Jain &For Respondent: Smt. Shailja Rai

Section 127(2)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER Shri Ajay Virender Arora v. DCIT – Central Circle – 6(4) S-14, 6th Floor Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Guru Govindji Marg, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai-400093 PAN: ADDPA6742R (Appellant) (Respondent) ACIT – Central Circle – 6(4) v. Shri Ajay Virender Arora Room No. 1925, 19th Floor S-14, 6th Floor Air India Building, Nariman Solitaire Corporate Park Point, Mumbai – 400 021 Guru…

DCIT Cen Cir 1(1), Mumbai vs. Arunkumar R Mehta, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2477/MUM/2018[2007-08]Status: DisposedITAT Mumbai06 Sept 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room No.903, 9Th Floor 1608, Prasad Chamber Old Cgo(Annexe) Behind Tbz, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 Pan/Gir No.Aabpm3327M Appellant) .. Respondent)

Section 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER DCIT, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room NO.903, 9th Floor 1608, Prasad Chamber Old CGO(Annexe) Behind TBZ, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 PAN/GIR No.AABPM3327M Appellant) .. Respondent) Assessee by Nitesh Joshi & P.P.Bhandari Revenue by Anadi Varma Date of Hearing 15/07/2019 Date of Pronouncement 06/09/2019 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the revenue is directed against the order of the Commi…