HV Metal ARC (P.) Ltd. v. ACIT

100 Taxmann.com 4Reported decision2018#10931 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 234ASection 234BSection 234CSection 251Section 115BBESection 142(1)Section 144

Issues it is cited on

section 250(1)section 245hsection 245hasection 251(2)section 246section 251(1)section 251(1)(a)section 253(3)section 250(4)section 253(5)section 246apenalty proceedings initiated

Judgments citing HV Metal ARC (P.) Ltd. v. ACIT

S R Automobiles, Jaipur vs. ITO Ward-3(1), Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1269/JPR/2024[2015-16]Status: DisposedITAT Jaipur05 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajendra Sisodia, C.AFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT a
Section 143(3)Section 250(6)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 1269/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 S.R. Automobiles cuke The ITO, Godara Niwas, Shivaji Godara Vs. Ward-3(1), Colony, Khatipura Road, Jaipur. Jhotwara, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABYFS5466M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajendra Sisodia…

Pankaj Mani Kulshreshtha, Jaipur vs. ITO, Ward-3(5), Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 19/JPR/2025[2017-18]Status: DisposedITAT Jaipur27 Mar 2025AY 2017-18

Bench: The Hearing.”

For Appellant: Shri Vikash Yadav, AdvocateFor Respondent: Sh. Gautam Singh Choudhary, Addl.CIT a
Section 143(3)Section 250(6)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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, AM vk;dj vihy la-@ITA. No. 19/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Sh. Pankaj Mani Kulshrestha The ITO, 41, Chitransh Bhawan, Nirankar Colony, Vs. Ward-3(5), Jaipur. Gokulpura, Jhotwara, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKHPK4494P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vikash Yada…

Shreenath Developers, Vadodara vs. The Income Tax Officer, Ward-3(1)(5), Vadodara

In the result, appeal of the assessee is allowed for statistical purposes

ITA 909/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2017-18

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

For Appellant: Shri Prashant Upadhyay, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr. DR
Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.909/Ahd/2024 (Assessment Year: 2017-18) Shreenath Developers, Vs. Income Tax Officer, E-101, Shreenathji Villa, Ward-3(1)(5), Shreji Villa, Waghodia Road, Vadodara Vadodara-390019 [PAN No.ADAFS7387P] (Appellant) .. (Respondent) Appellant by : Shri Prashant Upadhyay, A.R. Respondent by: Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 14.08.2024 Date of Pronouncement 23.08.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: The present appeal has bee…

M/S Five Roses, Kanpur vs. Dy, CIT-CC-1, Kanpur

In the result, all the three appeals are partly allowed for statistical purposes

ITA 273/LKW/2024[2017-18]Status: DisposedITAT Lucknow05 Aug 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.271 to 273/LKW/2024 Assessment Years: 2015-16, 2016-17 & 2017-18 M/s Five Roses v. Dy. CIT 51/91, Naya Ganj Central Circle-1 Kanpur Kanpur TAN/PAN:AADFF4728R (Appellant) (Respondent) Appellant by: Shri Pradeep Kapoor, C.A. Respondent by: Shri Sanjeev Krishna Sharma, D.R. O R D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LK…

M/S Five Roses, Kanpur vs. J/DCIT-CC, Kanpur

In the result, all the three appeals are partly allowed for statistical purposes

ITA 272/LKW/2024[2016-17]Status: DisposedITAT Lucknow05 Aug 2024AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.271 to 273/LKW/2024 Assessment Years: 2015-16, 2016-17 & 2017-18 M/s Five Roses v. Dy. CIT 51/91, Naya Ganj Central Circle-1 Kanpur Kanpur TAN/PAN:AADFF4728R (Appellant) (Respondent) Appellant by: Shri Pradeep Kapoor, C.A. Respondent by: Shri Sanjeev Krishna Sharma, D.R. O R D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LK…

M/S Five Roses, Kanpur vs. Dy, CIT-CC-1, Kanpur

In the result, all the three appeals are partly allowed for statistical purposes

ITA 271/LKW/2024[2015-16]Status: DisposedITAT Lucknow05 Aug 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.271 to 273/LKW/2024 Assessment Years: 2015-16, 2016-17 & 2017-18 M/s Five Roses v. Dy. CIT 51/91, Naya Ganj Central Circle-1 Kanpur Kanpur TAN/PAN:AADFF4728R (Appellant) (Respondent) Appellant by: Shri Pradeep Kapoor, C.A. Respondent by: Shri Sanjeev Krishna Sharma, D.R. O R D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LK…

Babubhai Ramanbhai Patel, Ahmedabad vs. National Faceless Assessment Centre, Delhi Present Jurisdiction the ITO, Ward-1(2)(1), Ahmedabad

In the result, appeal of the assessee is allowed for statistical purposes

ITA 905/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.904/Ahd/2023 (Assessment Year: 2012-13) Babubhai Ramanbhai Patel, Vs. Deputy Commissioner of 14, Darshak, Swastik Society, Income Tax, Circle-1(1)(1), Punjabi Hall Lane, Navrangpura, Present Jurisdiction Ahmedabad-380009 Income Tax Officer, Ward-1(2)(1), Ahmedabad [PAN No.ABYPP8048A] (Appellant) .. (Respondent) I.T.A. No. 905/Ahd/2023 (Assessment Year: 2015-16) Babubhai Ramanbhai Patel, Vs. National Faceless Assessment 14,Darshak, Swastik Society, Centre,…

Babubhai Ramanbhai Patel, Ahmedabad vs. The Dy.CIT, Circle-1(1)(1) Present Jurisdiction the ITO, Ward-1(2)(1), Ahmedabad

In the result, appeal of the assessee is allowed for statistical purposes

ITA 904/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2012-13

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Shri Sanjay Jain, Sr. D.R
Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.904/Ahd/2023 (Assessment Year: 2012-13) Babubhai Ramanbhai Patel, Vs. Deputy Commissioner of 14, Darshak, Swastik Society, Income Tax, Circle-1(1)(1), Punjabi Hall Lane, Navrangpura, Present Jurisdiction Ahmedabad-380009 Income Tax Officer, Ward-1(2)(1), Ahmedabad [PAN No.ABYPP8048A] (Appellant) .. (Respondent) I.T.A. No. 905/Ahd/2023 (Assessment Year: 2015-16) Babubhai Ramanbhai Patel, Vs. National Faceless Assessment 14,Darshak, Swastik Society, Centre,…

Saw Chhaganlal Arjanbhai Thacker Medical & Education Trust, Bhachau-Kutch vs. The DCIT/ACIT (CPC), Bangaluru

In the result, the appeal of the assessee is upheld for statistical purposes

ITA 167/RJT/2021[2014-15]Status: DisposedITAT Rajkot20 Oct 2022AY 2014-15
For Appellant: Ms. Devina Patel, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 11Section 143Section 143(1)Section 250Section 250(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Saw Chhaganlal Arjanbhai The DCIT/ACIT, Thacker Medical And CPC, Education Trust, Vs Bengaluru Bhachau (Respondent) PAN: AAGTS6564F (Appellant) Assessee by: Ms. Devina Patel, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 19-10-2022 Date of pronouncement : 20-10-2022 आदेश/ORDER PER :SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER :- This assessee’s appeal for A.Y. 2014-15, arises from order…

HV Metal ARC (P.) Ltd. v. ACIT (100 Taxmann.com 4) — Cited in 9 Judgments | BharatTax