What is I.C.D.S. Ltd. v. CIT authority for?

The Assessing Officer must provide an opportunity for cross-examination of witnesses to the assessee if the department intends to rely on their evidence, adhering to the principles of natural justice.

How many judgments cite I.C.D.S. Ltd. v. CIT?

15 judgments on BharatTax cite I.C.D.S. Ltd. v. CIT (273 Taxmann 12), spanning 2020 to 2025.

Which sections of the Income Tax Act does I.C.D.S. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 115BBE, Section 132, Section 132(1A), Section 132(4), Section 132(4A), Section 143(2).

I.C.D.S. Ltd. v. CIT (273 Taxmann 12)

M/S Sapphire Fintech Private Limited, Mumbai vs. DCIT-3(3)(1), Mumbai

In the result, the appeal by the assessee for the

ITA 593/MUM/2023[2010-11]Status: DisposedITAT Mumbai17 Oct 2025AY 2010-11

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankar

For Appellant: Shri Mahavir JainFor Respondent: Shri Swapnil Choudhary, Sr. AR

Section 133ASection 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.592/MUM/2023 (Assessment Year : 2007-08) ITA No.593/MUM/2023 (Assessment Year : 2010-11) M/s. Sapphire Fintech Pvt. Ltd. 6th Floor, 1 Plot 165, 161/169 Hirachand Fulchand Trust Building, Perin Nariman Street, Fort, Mumbai - 400001 Appellant PAN: AAHCS0312H v/s Respondent DCIT, Circle-3(3)(1), Room No.609, Aaykar Bhavan, M.K. Road, Mumbai - 400020 Assessee by : Shri Mahavir Jain Shri Shobhit Mishra Revenue by : Shri Swapnil Choudhary, Sr. AR Date of Hearing – 07/…

M/S Sapphire Fintech Private Limited, Mumbai vs. DCIT -3(3)(1), Mumbai

In the result, the appeal by the assessee for the

ITA 592/MUM/2023[2007-2008]Status: DisposedITAT Mumbai17 Oct 2025AY 2007-2008

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankar

For Appellant: Shri Mahavir JainFor Respondent: Shri Swapnil Choudhary, Sr. AR

Section 133ASection 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.592/MUM/2023 (Assessment Year : 2007-08) ITA No.593/MUM/2023 (Assessment Year : 2010-11) M/s. Sapphire Fintech Pvt. Ltd. 6th Floor, 1 Plot 165, 161/169 Hirachand Fulchand Trust Building, Perin Nariman Street, Fort, Mumbai - 400001 Appellant PAN: AAHCS0312H v/s Respondent DCIT, Circle-3(3)(1), Room No.609, Aaykar Bhavan, M.K. Road, Mumbai - 400020 Assessee by : Shri Mahavir Jain Shri Shobhit Mishra Revenue by : Shri Swapnil Choudhary, Sr. AR Date of Hearing – 07/…

Sanjay Danchand Ghodawat, Jaysinghpur vs. The Assistant Commissioner of Income Tax, Circle Ichalkaranji Circle, Ichalkaranji

In the result, appeal of the assessee in ITA No

ITA 541/PUN/2024[2017-18]Status: DisposedITAT Pune20 Aug 2024AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.540/Pun/2024 िनधा"रण वष" / Assessment Year: 2016-17 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita No.541/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकरअपीलसं. / Ita No.598/Pun/2024 िनधा"रणवष" / Assessment Year: 2017-18 The Assistant Vs Sanjay Danchandghodawat, Commissioner Of Income 28 Sushreya, Yashwant Co- Tax, Op Hsg Society, Kolhapur. Jaysinghpur – 416101. Maharashtra Pan: Adlpg5040N Appellant/ Revenue Respondent /Assessee

Section 234BSection 250Section 69

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.540/PUN/2024 िनधा"रण वष" / Assessment Year: 2016-17 Sanjay DanchandGhodawat, Vs The Assistant 28 Sushreya, Yashwant Co-op Commissioner of HSG Society, Income tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, PAN: ADLPG5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / ITA No.541/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sanjay DanchandGhodawa…

Sanjay Danchand Ghodawat, Jaysinghpur vs. The Assistant Commissioner of Income Tax, Circle Ichalkaranji Circle, Ichalkaranji

In the result, appeal of the assessee in ITA No

ITA 540/PUN/2024[2016-17]Status: DisposedITAT Pune20 Aug 2024AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.540/Pun/2024 िनधा"रण वष" / Assessment Year: 2016-17 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita No.541/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sanjay Danchandghodawat, Vs The Assistant 28 Sushreya, Yashwant Co-Op Commissioner Of Hsg Society, Income Tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, Pan: Adlpg5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकरअपीलसं. / Ita No.598/Pun/2024 िनधा"रणवष" / Assessment Year: 2017-18 The Assistant Vs Sanjay Danchandghodawat, Commissioner Of Income 28 Sushreya, Yashwant Co- Tax, Op Hsg Society, Kolhapur. Jaysinghpur – 416101. Maharashtra Pan: Adlpg5040N Appellant/ Revenue Respondent /Assessee

Section 234BSection 250Section 69

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.540/PUN/2024 िनधा"रण वष" / Assessment Year: 2016-17 Sanjay DanchandGhodawat, Vs The Assistant 28 Sushreya, Yashwant Co-op Commissioner of HSG Society, Income tax, Jaysinghpur – 416101. Cir Ichalkaranji Circle, Maharashtra Ichalkaranji, PAN: ADLPG5040N Maharashtra – 416101. Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / ITA No.541/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Sanjay DanchandGhodawa…

DCIT Central Circle-01, Delhi vs. Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi

ITA 61/DEL/2022[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…the principle of natural justice, the Assessing should have been given an opportunity of cross examining the witnesses by following the recent binding Judgment dated 12-02-2020 of the Hon’ble Supreme Court on India in the case of I.C.D.S. Ltd. Vs. CIT (2020) 273 Taxmann 12/194 DTR 18/316 CTR 679 (SC) ?” 4. In addition to the questions proposed by the Ld. Members, in course of hearing before me, the Ld. Counsel appearing for the assessee as well as Ld. Standing Counsel appearing for the Revenue have proposed their own sets of question. Questions proposed from assessee’s side are as under:- “(i) "Whether on the…

Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi vs. ACIT Central Circle-1, New Delhi

ITA 951/DEL/2021[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…the principle of natural justice, the Assessing should have been given an opportunity of cross examining the witnesses by following the recent binding Judgment dated 12-02-2020 of the Hon’ble Supreme Court on India in the case of I.C.D.S. Ltd. Vs. CIT (2020) 273 Taxmann 12/194 DTR 18/316 CTR 679 (SC) ?” 4. In addition to the questions proposed by the Ld. Members, in course of hearing before me, the Ld. Counsel appearing for the assessee as well as Ld. Standing Counsel appearing for the Revenue have proposed their own sets of question. Questions proposed from assessee’s side are as under:- “(i) "Whether on the…

Manoj Kumar Chandrama, Mumbai vs. Income Tax Officer 3(3)(1), Mumbai

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

ITA 191/MUM/2023[2015-16]Status: DisposedITAT Mumbai12 Apr 2023AY 2015-16

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sanjay JaiswalFor Respondent: Shri Satyaprakash Singh

Section 131Section 143(1)Section 143(3)Section 147Section 148Section 250Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.191/Mum./2023 (Assessment Year : 2015–16) Manoj Kumar Chandrama Prasad Pande 9/1–B, Shreenath Niwas Society Near Santoshi Mata Tample ……………. Appellant Roa Tagore Nagar, Vikhroli (E) Mumbai 400 083 PAN – ALRPP3652M v/s Income Tax Officer …………….Respondent Ward–3(3)(1), Mumbai Assessee by : Shri Sanjay Jaiswal Revenue by : Shri Satyaprakash Singh Date of Hearing – 11/04/2023 Date of Order – 12/04/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The pr…

Manish Kumudchandra Mehta, Mumbai vs. ACIT, Circle -19(2), Mumbai

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

ITA 2411/MUM/2022[2007-08]Status: DisposedITAT Mumbai17 Jan 2023AY 2007-08

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Ms. Mrugakashi JoshiFor Respondent: Smt. Mahita Nair

Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2411/Mum./2022 (Assessment Year : 2007–08) Manish Kumudchandra Mehta 7, Sudha, 2nd Floor, Patel Compound, ……………. Appellant Napeansea Road, Mumbai 400 006 PAN – AADPM9184G v/s Asstt. Commissioner of Income Tax …………….Respondent Circle–19(2), Mumbai Assessee by : Ms. Mrugakashi Joshi Revenue by : Smt. Mahita Nair Date of Hearing – 12/01/2023 Date of Order – 17/01/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assess…

Income Tax Officer-2, Raigarh vs. Shri Vinod Kumar Jain, Jashpur

In the result appeal of the revenue is dismissed

ITA 96/RPR/2018[2014-15]Status: DisposedITAT Raipur31 Oct 2022AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.96/Rpr/2018 ("नधा"रण वष" / Assessment Year :2014-2015) Ito-2, Raigargh Vs Shri Vinod Kumar Jain, College Road, Dist : Jashpur Pan No. : Agepj 9793 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 02/08/2022 घोषणा क" तार"ख/Date Of Pronouncement : 31 /10 /2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Is Filed By The Revenue Against The Order Passed By The Cit(A)-1, Bilaspur, Dated 06.03.2018, On The Following Ground :- 1. Whether In The Facts & Circumstance & In Law, The Ld. Cit(A) Is Justified In Deleting The Addition Of Rs. 6,43,00,000/- Made By The Ao U/S 68 Of The Act? 2. Whether On The Facts & Circumstances Of The Case & On The Points Of The Law Ld. Cit(A) Was Justified In Deleting The Addition Of Rs. 6,43,00,000/- Made By The Ao By Ignoring The Facts As Brought On Record By The Ao That The Assessee Failed To Prove The Identity Of The Creditor, Genuineness Of The Transaction & Creditworthiness Of The Investor As Per The Parameters Of The Legal Provisions U/S 68 Of The Act? 3. Whether In The Facts & Circumstances & In Law, The Ld. Cit(A) Is Justified In Deleting The Addition Of Rs. 6,43,00,000/- Made By The Ao U/S 68 Of The Act By Ignoring The Decisions In The Following Lead Cases:- (I) Mcdowell & Company Ltd Vs Commercial Tax Officer (1985) 22 Taxman 11 (Sc). (Ii) M/S Raj Mandir Estates Pvt Ltd Vs Pcit-Iii, Kolkata (Slp No. 22566-22567) Dated 09.01.2017. (Iii) Cit Vs Precision Finance Pvt Ltd., 208 Itr 465(Cal).

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR

Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "या"यक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.96/RPR/2018 ("नधा"रण वष" / Assessment Year :2014-2015) ITO-2, Raigargh Vs Shri Vinod Kumar jain, College Road, Dist : Jashpur PAN No. : AGEPJ 9793 M (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri R.B.Doshi, CA राज"व क" ओर से /Revenue by : Shri Debashish Lahiri, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 02/08/2022 घोषणा क" तार"ख/Date of Pronou…

The Dy Comm of Income Tax (It) -Circle 3(3) (2), Mumbai vs. M/S. Principal Investors Fund Inc International Growth Fund, Mumbai

In the result, appeal by the Revenue is allowed for statistical purpose

ITA 1795/MUM/2022[2011-12]Status: DisposedITAT Mumbai11 Oct 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Lovish Kumar

Section 144Section 147Section 148Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1793/Mum./2022 ITA No.1794/Mum./2022 (Assessment Year : 2010–11) (Assessment Year : 2010–11) ITA No.1795/Mum./2022 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant International Transaction Circle–3(3), Mumbai v/s M/s. Principal Investors Fund Inc. International Growth Fund KPMG House, Kamla Mills Compound …………….Respondent 448, Senapati Bapat Marg Lower Parel, Mumbai 400 013 PAN – AADCP6771H Assessee by : None Revenue by : Shri Lovish K…

The Dy Comm of Income Tax (It) -Circle 3(3) (2), Mumbai vs. M/S. Principal Investors Fund Inc International Growth Fund, Mumbai

In the result, appeal by the Revenue is allowed for statistical purpose

ITA 1794/MUM/2022[2010-11]Status: DisposedITAT Mumbai11 Oct 2022AY 2010-11

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Lovish Kumar

Section 144Section 147Section 148Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1793/Mum./2022 ITA No.1794/Mum./2022 (Assessment Year : 2010–11) (Assessment Year : 2010–11) ITA No.1795/Mum./2022 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant International Transaction Circle–3(3), Mumbai v/s M/s. Principal Investors Fund Inc. International Growth Fund KPMG House, Kamla Mills Compound …………….Respondent 448, Senapati Bapat Marg Lower Parel, Mumbai 400 013 PAN – AADCP6771H Assessee by : None Revenue by : Shri Lovish K…

The DCIT (It) -Circle 3(3) (2), Mumbai vs. M/S. Principal Investors Fund Inc International Growth Fund, Mumbai

In the result, appeal by the Revenue is allowed for statistical purpose

ITA 1793/MUM/2022[2010-11]Status: DisposedITAT Mumbai11 Oct 2022AY 2010-11

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Lovish Kumar

Section 144Section 147Section 148Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1793/Mum./2022 ITA No.1794/Mum./2022 (Assessment Year : 2010–11) (Assessment Year : 2010–11) ITA No.1795/Mum./2022 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant International Transaction Circle–3(3), Mumbai v/s M/s. Principal Investors Fund Inc. International Growth Fund KPMG House, Kamla Mills Compound …………….Respondent 448, Senapati Bapat Marg Lower Parel, Mumbai 400 013 PAN – AADCP6771H Assessee by : None Revenue by : Shri Lovish K…

Jt. CIT (OSD), CC -6 (3), Mumbai vs. Advent Developer Pvt. Ltd., Mumbai

The appeal of the revenue is dismissed

ITA 3066/MUM/2018[2010-11]Status: DisposedITAT Mumbai16 Mar 2022AY 2010-11

Bench: Shri Amarjit Singh, Am & Ms. Kavitha Rajagopal, Jm (Virtual Court Hearing) आयकरअपीलसं./ I.T.A. No. 3066/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2010-11) M/S Advent Developers Jt. Cit (Osd), Cc-6(3) R. No. 1926, 19Th Floor, Pvt. Ltd. Cts-12A/28A, 12A/29 Tp Air India Bldg, Nariman बिधम/ 33, Advent Atria, Point, Mumbai-400 021 Vs. Chincholi Bunder Road, Malad(W), Mumbai-400 064 स्थायीलेखासं./जीआइआरसं./ Pan No. Aafca3158H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Vishwas Mehendale, Ld. Ar By प्रत्यथीकीओरसे/Respondent : Ms. Shailja Rai, Ld. Dr By सुनवाईकीतारीख/ : 02.02.2022 Date Of Hearing घोषणाकीतारीख / : 16.03.2022 Date Of Pronouncement आदेश / O R D E R Per Kavitha Rajagopal: This Appeal Filed By The Revenue Challenges The Impugned Order Dated 23.02.2018 Passed By Ld. Commissioner Of Income Tax (Appeals) – 54, Mumbai In Short Referred As „Ld. Cit(A)‟ In 2

For Appellant: Shri Vishwas MehendaleFor Respondent: Ms. Shailja Rai, Ld. DR by

Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, AM, & Ms. KAVITHA RAJAGOPAL, JM (Virtual Court Hearing) आयकरअपीलसं./ I.T.A. No. 3066/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2010-11) M/s Advent Developers Jt. CIT (OSD), CC-6(3) R. No. 1926, 19th floor, Pvt. Ltd. CTS-12A/28A, 12A/29 tp Air India Bldg, Nariman बिधम/ 33, Advent Atria, Point, Mumbai-400 021 Vs. Chincholi Bunder Road, Malad(W), Mumbai-400 064 स्थायीलेखासं./जीआइआरसं./ PAN No. AAFCA3158H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Vishwas Mehendale, Ld. AR by प्रत्यथीकीओरसे/Respondent…

M/S. Madhu Silica Pvt. Ltd., Bhavnagar vs. The ACIT., Circle-1, Bhavnagar

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

ITA 37/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 37/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 M/S Madhu Silica Pvt. Ltd., A.C.I.T., Plot No.147, Gidc, Vs. Circle-1, Vartej, Bhavnagar. Bhavnagar-364060

For Appellant: Shri Tushar Hemani, A.RFor Respondent: Shri Vidhyut Trivedi, Sr.D.R

Section 10(34)Section 14ASection 234ASection 271(1)(c)Section 35

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 37/AHD/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 M/s Madhu Silica Pvt. Ltd., A.C.I.T., Plot no.147, GIDC, Vs. Circle-1, Vartej, Bhavnagar. Bhavnagar-364060 PAN: AABCM4381J (Applicant) (Respondent) Assessee by : Shri Tushar Hemani, A.R Revenue by : Shri Vidhyut Trivedi, Sr.D.R सुनवाई क" तार"ख/Date of Hearing : 05/11/2020 घोषणा क" तार"ख /Date of Pronouncement: 04/01…

M/S Suindu & Co., Mumbai vs. Asst. CIT 17(3), Mumbai

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

ITA 1476/MUM/2019[2010-11]Status: DisposedITAT Mumbai04 Nov 2020AY 2010-11

Bench: Shri Vikas Awasthyआअसं.1476/मुं/2019 ("न.व.2010-11) M/S. Suindu & Co., 33, Jupiter Building, Cuffe Parade, Mumbai 400 005. : अपीलाथ"/ Appellant Pan: Aacfs5934P बनाम/ Vs. Asst. Commissioner Of Income Tax-17(3), Aaykar Bhavan, M.K.Road, Mumbai 400 020 : ""थ"/ Respondent Assessee By : None Revenue By : Ms Smita Verma

For Appellant: NoneFor Respondent: Ms Smita Verma

Section 131Section 132Section 143(1)Section 143(3)Section 35A

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.1476/मुं/2019 ("न.व.2010-11) M/s. Suindu & Co., 33, Jupiter Building, Cuffe Parade, Mumbai 400 005. : अपीलाथ"/ Appellant PAN: AACFS5934P बनाम/ Vs. Asst. Commissioner of Income Tax-17(3), Aaykar Bhavan, M.K.Road, Mumbai 400 020 : ""थ"/ Respondent Assessee by : None Revenue by : Ms Smita Verma सुनवाई की तारीख/ : 04/11/2020 Date of Hearing घोषणा की तारीख / : 04/11/2020 Date of Pronouncement आदेश/ ORDER This appeal by the ass…

I.C.D.S. Ltd. v. CIT

What is I.C.D.S. Ltd. v. CIT authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing I.C.D.S. Ltd. v. CIT

M/S Sapphire Fintech Private Limited, Mumbai vs. DCIT-3(3)(1), Mumbai

M/S Sapphire Fintech Private Limited, Mumbai vs. DCIT -3(3)(1), Mumbai

Sanjay Danchand Ghodawat, Jaysinghpur vs. The Assistant Commissioner of Income Tax, Circle Ichalkaranji Circle, Ichalkaranji

Sanjay Danchand Ghodawat, Jaysinghpur vs. The Assistant Commissioner of Income Tax, Circle Ichalkaranji Circle, Ichalkaranji

DCIT Central Circle-01, Delhi vs. Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi

Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi vs. ACIT Central Circle-1, New Delhi

Manoj Kumar Chandrama, Mumbai vs. Income Tax Officer 3(3)(1), Mumbai

Manish Kumudchandra Mehta, Mumbai vs. ACIT, Circle -19(2), Mumbai

Income Tax Officer-2, Raigarh vs. Shri Vinod Kumar Jain, Jashpur

The Dy Comm of Income Tax (It) -Circle 3(3) (2), Mumbai vs. M/S. Principal Investors Fund Inc International Growth Fund, Mumbai

The Dy Comm of Income Tax (It) -Circle 3(3) (2), Mumbai vs. M/S. Principal Investors Fund Inc International Growth Fund, Mumbai

The DCIT (It) -Circle 3(3) (2), Mumbai vs. M/S. Principal Investors Fund Inc International Growth Fund, Mumbai

Jt. CIT (OSD), CC -6 (3), Mumbai vs. Advent Developer Pvt. Ltd., Mumbai

M/S. Madhu Silica Pvt. Ltd., Bhavnagar vs. The ACIT., Circle-1, Bhavnagar

M/S Suindu & Co., Mumbai vs. Asst. CIT 17(3), Mumbai