I, Patna v. Anurag Rice Mills

88 Taxmann.com 420High Court2017#16261 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 68 Section 143(2)Section 144 Section 147 Section 148 Section 188A Section 250

Issues it is cited on

unexplained cash credit section 131 section 68 transfer section 13 section 143 section 143(3)section 14 prescribed person business interest

Judgments citing I, Patna v. Anurag Rice Mills

G K CONSTRUCTIONS.CO,HYDERABAD vs. ITO, WARD-8(1), HYDERABAD

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

ITA 1608/HYD/2025[2017-18]Status: DisposedITAT Hyderabad19 Dec 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1608/Hyd/2025 Assessment Year 2017-2018 G K Constructions Co. The Income Tax Officer, Hyderabad – 500 050. Vs. Ward-8(1), Telangana. Hyderabad. Pan Aapfg7527F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca C. Maheshwar Reddy राज" व "ारा /Revenue By: G Saratha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 26.11.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

For Appellant: CA C. Maheshwar ReddyFor Respondent: G Saratha, Sr. AR

Section 143(3)Section 144Section 69

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1608/Hyd/2025 Assessment Year 2017-2018 G K Constructions Co. The Income Tax Officer, Hyderabad – 500 050. vs. Ward-8(1), Telangana. Hyderabad. PAN AAPFG7527F (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA C. Maheshwar Reddy राज" व "ारा /Revenue by: G Saratha, Sr. AR सुनवाई की तारीख/Date of hearing: 26.11.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT : Th…

ESS KAY FABRICATION,GURGAON vs. ITO WARD-1(4), GURGAON

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

ITA 2924/DEL/2023[2012-13]Status: DisposedITAT Delhi16 May 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2012-13

For Appellant: Shri Suraj Bhan Nain, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 143(2)Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 Ess Kay Fabrication, Vs. Income Tax Officer, 519, Sector 37, Ward 1(4), Pace City-2, Gurgaon Gurgaon (Haryana) Delhi- 122001 PAN No. AAAFE3257B (Appellant) (Respondent) Assessee by: Shri Suraj Bhan Nain, Adv. Department by: Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 03.03.2025 Date of pronouncement: 16.05.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the appellant/assessee is against order dated 21.08.2023 passed…

JAYBHOLE COLD STORAGE,ARAVALI vs. THE PR. CIT-1, AHMEDABAD

The appeal of the assessee is partly allowed

ITA 152/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri D. K. Parikh, A.RFor Respondent: Shri Kamlesh Makwana, CIT DR

Section 143(3)Section 263Section 35ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No.152/Ahd/2022 (Assessment Year: 2017-18) Jaybhole Cold Storage, Vs. Principal Commissioner of Survey No. 742/744, Dehgam Income Tax-1, Bayad Road, Village Chhapariya, Ahmedabad Post: Vasani-Rel, Taluka Bayad, Dist: Aravali-383325 [PAN No.AALFJ9918M] (Appellant) .. (Respondent) I.T.A. No.151/Ahd/2022 (Assessment Year: 2017-18) Shreeji Cold Storage, Vs. Principal Commissioner of Survey No. 742/7, Dehgam Bayad Income Tax-1, Road, Village Chhapariya…

SHREEJI COLD STORAGE,ARAVALI vs. THE PR. CIT-1, AHMEDABAD

The appeal of the assessee is partly allowed

ITA 151/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri D. K. Parikh, A.RFor Respondent: Shri Kamlesh Makwana, CIT DR

Section 143(3)Section 263Section 35ASection 80I

ACIT, CC- 30, NEW DELHI vs. J H JEWELLERS LLP, NEW DELHI

In the result, the appeal of Revenue is dismissed

ITA 809/DEL/2021[2016-17]Status: DisposedITAT Delhi13 Oct 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & M.Balaganeshassessment Year: 2016-17 The Dcit, Central Circle-30, New Delhi M/S. J H Jewellers Llp, 13, Sunder Nagar Market, Kasturba Vs. Nagar, South East, Delhi 110003 Pan Aacfj 3285 G (Appellant) (Respondent) For Revenue: Shri Waseem Arshad, Cit(Dr) For Assessee: Shri U.N Marwah, Ca Shri Parveen Goel, Adv. Date Of Hearing : 23.08.2023 Date Of Pronouncement : 13.10.2023 Order Per Chandra Mohan Garg, J.M. This Appeal Has Been Filed Against The Order Cit(A)-30, New Delhi Dated 25.03.2021 For A.Y. 2016-17. 2. The Grounds Have Been Raised By The Revenue Are As Follows:- 1. The Cit(A) Has Erred In Law & On The Facts In Deleting The Rs.11,24,76,000/- Additions Of Rs. 32,50,00,000/- Made U/S 68 Of The It Act 1961. 2. The Cit(A) Has Erred In Law & On The Facts Of The Case Considering That As Per The Balance Sheet Of These Companies As On 31.03.2016, The Said Fund Were Available In The Balance Sheet Of All The Four Companies Under The Head "Cash & Cash Equivalents" As On 31.03.2015 Which Are Now Reflected In Current Investment In I.E. Investment As Capital In The Appellant Firm As On31.03.2016. Further, Relying On The Submission Of The Assessee That The Said Four Companies Introduced Funds In The Ay 2008-09, The Case Of Maharaja Tie Up, Dynamic Enclave & Shivshakti Commercial Pt Ltd Were Assessed W/S 147 Of The Act For A.Y. 2008-09 Accepting The Share Capital/Share Premium.

For Appellant: Shri U.N Marwah, CAFor Respondent: Shri Waseem Arshad, CIT(DR)

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND M.BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2016-17 The DCIT, Central Circle-30, New Delhi M/s. J H Jewellers LLP, 13, Sunder Nagar Market, Kasturba vs. Nagar, South East, Delhi 110003 PAN AACFJ 3285 G (Appellant) (Respondent) For Revenue: Shri Waseem Arshad, CIT(DR) For Assessee: Shri U.N Marwah, CA Shri Parveen Goel, Adv. Date of Hearing : 23.08.2023 Date of Pronouncement : 13.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order CIT(A)-30, New Delhi dated 25…

M/S. SOHAM ESTATE,MUMBAI vs. DCIT, CC-1, THANE

ITA 690/MUM/2023[2012-13]Status: DisposedITAT Mumbai20 Sept 2023AY 2012-13

For Appellant: Dr. K. ShivaramFor Respondent: Dr. Kishor Dhule

Section 133ASection 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 691/MUM/2023 (Assessment Year: 2013-14) & M/s Soham Estates, 7th Floor, Sun Plaza, Hariom Nagar, Off Easter Express Highway, Mulund (East), Mumbai - 400081 [PAN: ABKFS1710J] …………. Appellant Vs Deputy Commissioner of Income Tax Circle-3, Thane Room No. 10, A Wing, 6th Floor, Ashar IT Park, Road No. 16Z, Wagle Indl. Estate, Respondent …………. Thane - 400064 Appearance For the Appellant/Assessee : Dr. K. Shivaram, Sh. Shashi Bekal For the Respondent/Department : Dr. Kishor Dhule Da…