Which sections of the Income Tax Act does Indian Woollen Carpet Factory v. Income-tax Appellate Tribunal come up under?

It is most often cited in judgments turning on Section 69C, Section 133(6), Section 142(1), Section 250, Section 68, Section 132(1).

Indian Woollen Carpet Factory v. Income-tax Appellate Tribunal

Q: How many judgments cite Indian Woollen Carpet Factory v. Income-tax Appellate Tribunal?

23 judgments on BharatTax cite Indian Woollen Carpet Factory v. Income-tax Appellate Tribunal (125 Taxmann 763), spanning 2017 to 2024.

125 Taxmann 763High Court2002#5223 most cited

What is Indian Woollen Carpet Factory v. Income-tax Appellate Tribunal authority for?

The assessee bears the burden of proving the genuineness of transactions, including the identity, creditworthiness, and genuineness of parties involved in purchases, especially when the parties have migrated or cannot be located.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

Indian Woollen Carpet Factory v. ITAT · 125 Taxmann 763 · 260 ITR 658 · genuineness of transactions · burden of proof on assessee · identity of creditors · creditworthiness · purchases · migrated parties · section 68 · section 69C · section 133(6)

Also reported as

260 ITR 658

Sections most often in play

Section 69C Section 133(6)Section 142(1)Section 250 Section 68 Section 132(1)Section 133A Section 139(1)

Issues it is cited on

circular trading summons under section 131 price rigging survey under section 133a section 48 section 44a loose papers section 44ad genuineness of the transaction concealment of income unexplained expenditure section 254

Judgments citing Indian Woollen Carpet Factory v. Income-tax Appellate Tribunal

FINESSE JEWELS PRIVATE LIMITED ,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME, CIRCLE 1, JPR, JAIPUR

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

ITA 1249/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Dec 2024AY 2012-13

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalfinesse Jewels Private Limited, A-467 Jaipur, Vidhyut Nagar, Jaipur, Ajmer Road- 302 021. Pan No.: Aabcf 4438R ..... Appellant Vs. Dcit, Circle-1, Jaipur – 302 021. ..... Respondent

For Appellant: Mr. Mukesh Kumar Sharma, Adv., Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, JCIT, DR

Section 143(3)Section 250Section 271(1)(c)

…he genuineness of the purchases is on the assessee the same has been held by the Hon’ble Rajasthan High Court in CIT v. Bright Future Gems, (2017) 392 ITR 580: 2016 SCC Online Raj 10766 and Indian Woolen Carpet Factory v. Income-Tax Appellate Tribunal, (2003) 260 ITR 658: 2002 SCC Online Raj 801: (2002) 178 CTR 420 the relevant paragraphs of the judgments are produced herein below-: In CIT v. Bright Future Gems, (2017) 392 ITR 580: 2016 SCC Online Raj 10766 the Hon’ble Rajasthan High Court held-: 4. …" It is for the assessee to prove the identity of the creditors, their creditworthiness and the genuineness of…

KANDOI METAL POWDERS MANUFACTRUING COMPANY,JAIPUR vs. DCIT, CC-3, JAIPUR

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

ITA 122/JPR/2022[2012-13]Status: DisposedITAT Jaipur01 Oct 2024AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. S. L. Poddar (Adv.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a

Section 139Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 122/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Kandoi Metal Powders Manufacturing DCIT, Company Pvt. Ltd., Vs. Central Circle-3, F-381, 382, Road No. 9F, VKI Area, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCK 0316 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Podd…

INCOME TAX OFFICER, MUMBAI AYAKAR BHAWAN CHURCHGATE vs. VARSHA CORPORATION LIMITED, MALAD (WEST)

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

ITA 348/MUM/2024[2017-18]Status: DisposedITAT Mumbai01 Oct 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal & Shri Gagan Goyalito, R. No. 227, Aayakar Bhavan, M. K. Road, Mumbai Maharashtra - 400 020. ..... Appellant Vs. M/S. Varsha Corporation Ltd. 13, Adarsh Society, Varsha Ramachandra Lane Extn. Malad (West), Mumbai- 400 064. Pan No.Aabcv2293E ..... Respondent

For Appellant: Ms. Rajeshwari Menon, Ld. DRFor Respondent: Shri Mahesh Rajora, Ld.AR

Section 133(6)Section 143(1)Section 143(3)Section 250

…ses is on the assessee the same has been held by the Hon’ble Rajasthan High Court inCIT v. Bright Future Gems, (2017) 392 ITR 580: 2016 SCC Online Raj 10766 and Indian Woollen Carpet Factory v. Income-Tax 7 Varsha Corporation Ltd. Appellate Tribunal, (2003) 260 ITR 658: 2002 SCC Online Raj 801: (2002) 178 CTR 420 the relevant paragraphs of the judgments are produced herein below-: In CIT v. Bright Future Gems, (2017) 392 ITR 580: 2016 SCC Online Raj 10766 the Hon’ble Rajasthan High Court held-: 4. …" It is for the assessee to prove the identity of the creditors, their creditworthiness and the genuineness of…

DINESH HALDIA,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

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

ITA 384/JPR/2024[2007-08]Status: DisposedITAT Jaipur30 Jul 2024AY 2007-08

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Dheeraj Borad, CAFor Respondent: Sh. Arvind Kumar, CIT

Section 132(1)Section 133ASection 139(1)Section 153ASection 260ASection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 384/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2007-08 cuke Shri Dinesh Haldia DCIT, Vs. 150, Haldia House, Circle-01, Jaipur Johari Bazar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKPH 9237 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad, CA jktLo dh vksj ls@ Revenue by : Sh. Arvi…

SHRI KHANDELWAL DIAMONDS PRIVATE LIMITED,JAIPUR vs. ACIT, CIRCLE 1, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

ITA 375/JPR/2023[2012-13]Status: DisposedITAT Jaipur30 Oct 2023AY 2012-13

Bench: Him On The Reason Of Issuing Notice U/S 148 On Borrowed Satisfaction Of Another Wing Of The Department.

For Appellant: Sh. Mukesh Khandelwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT) a

Section 143(3)Section 148

…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, AM vk;dj vihy la-@ITA. No. 375/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Shri Khandelwal Diamonds Private ACIT, Limited, Vs. Circle-01, Jaipur 205-206, C. K. House, IInd Floor, Bichun Market, Kishanpole Bazar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPCS 6518 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

DCIT, CIRCLE-4, JAIPUR vs. M/S KANDOI METAL POWDERS MANUFACTURING COMPANY PVT. LTD., JAIPUR

In the result, both the appeals are partly allowed

ITA 244/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Sept 2022AY 2012-13

For Appellant: Sh. S. L. Poddar (Adv.)For Respondent: Sh. Sanjay Dhariwal (CIT) a

Section 139Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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. 122/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Kandoi Metal Powders Manufacturing DCIT, Company, Vs. Central Circle-3, Jaipur. F-381, 382, Road No. 9F, VKI Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCK 0316 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 244/JP/2022 fu/kZkj.k o"kZ@Assessme…

DCIT CIRCLE- 15(3)(1), MUMBAI vs. M/S SANJIVAINI PARENTERAL LTD., M

In the result, all the three appeals of the learned assessing officer are partly allowed

ITA 4154/MUM/2019[2011-12]Status: DisposedITAT Mumbai27 Jul 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri Hemant Kumar Chimanlal

Section 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 4152 to 4154 /Mum/2019 (For A.Ys. 2010–11, 2009–10 & 2011–12 respectively) DCIT M/s Sanjivani Parenteral Ltd. Circle–15(3)(1) 205, P.N. Kothari Industrial Room no. 451, 4th Floor, Estate, Aayakar Bhavan, Vs. L.B.S Marg, Bhandup (W), M.K. Road, Mumbai-400 078 Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACCS 2369 B CO No. 57/Mum/2020 (Arising out of ITA no. 4152/Mum/2019 for A.Y. 2010–11) CO No. 58/Mum/2020 (Arising out of ITA no. 4153/Mum/2019 for A.Y. 2009–10) CO No. 59/Mum/2020…

DCIT, CIRCLE-15(3)(1), MUMBAI vs. M/S- SANJIVANI PARENTERAL LTD.,, MUMBAI

In the result, all the three appeals of the learned assessing officer are partly allowed

ITA 4153/MUM/2019[2009-10]Status: DisposedITAT Mumbai27 Jul 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri Hemant Kumar Chimanlal

Section 143(3)Section 147Section 69C

DCIT, C-15(3)(1), MUMBAI vs. SANJIVANI PARENTERAL LTD.,, MUMBAI

In the result, all the three appeals of the learned assessing officer are partly allowed

ITA 4152/MUM/2019[2010-11]Status: DisposedITAT Mumbai27 Jul 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri Hemant Kumar Chimanlal

Section 143(3)Section 147Section 69C

DCIT 9(2)(1), MUMBAI vs. M/S B. CHOPDA CONSTRUCTION P. LTD. , MUMBAI

In the result, the appeal of the appellant is Partly Allowed

ITA 1513/MUM/2020[2011-12]Status: DisposedITAT Mumbai22 Feb 2022AY 2011-12

Bench: Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 1513/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2011-12) Dcit-9(2)(1) बिधम/ M/S. B. Chopda Construction Room No.665A, 6Th Floor, Pvt. Ltd. Vs. Aayakar Bhavan, A-208, Sagar Tech Plaza, Churchgate, Mumbai- Sakinaka Junction, Andheri, 400020. Mumbai-400072. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccb4214G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mohan Tandon Revenue By: Shri Himanshu Sharma (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 14/12/2021 घोषणा की तारीख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 27.12.2019 Passed By The Commissioner Of Income Tax (Appeals) -16, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011- 12. 2. The Revenue Has Raised The Following Grounds: - “11. Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Justified In Restricting The Suppressed Profit To The Extent Of 12.50% Of Bogus Purchases, When The Assessee Could Not Produce Any Parties Or Evidence That The Said Goods Were Purchased A.Y.2012-13 & The Onus Of Proving Genuineness Of Purchases Was Not Discharged By The Assessee.

For Appellant: Shri Mohan TandonFor Respondent: Shri Himanshu Sharma (Sr. AR)

Section 133(6)Section 143(2)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE PRAMOD KUMAR, VP AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 1513/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2011-12) DCIT-9(2)(1) बिधम/ M/s. B. Chopda Construction Room No.665A, 6th Floor, Pvt. Ltd. Vs. Aayakar Bhavan, A-208, Sagar Tech Plaza, Churchgate, Mumbai- Sakinaka Junction, Andheri, 400020. Mumbai-400072. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCB4214G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Mohan Tandon Revenue by: Shri Himanshu Sharma (Sr. AR) सुनवाई की तारीख / Date of Hearing: 14/12/2021 घोषणा की तार…

IRONBUILD SYSTEMS PVT. LTD.,,ANAND vs. THE DY. CIT.,, ANAND

In the result, the appeal of the assessee is dismissed as un- admitted being time barred

ITA 1399/AHD/2016[2009-10]Status: DisposedITAT Ahmedabad21 Feb 2022AY 2009-10

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year : 2009-10 Ironbuild Systems P.Ltd. Dcit, Anand. I-58/59, Gidc Vs V.U. Nagar – 388 121 Ta. & Dist. Anand. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri B.T. Thakar, Ar Revenue By : Shri R.R. Makwana, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 21/02/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Assessee Against Order Dated 6.3.2014 Passed By Ld.Commissioner Of Income-Tax (Appeals)-Iv, Baroda [For Short “Ld.Cit(A)] In Appeal No.Cb/Iv-A-355/2011-12 Relating To The Assessment Year 2009-10. 2. Registry Has Pointed Out A Delay Of 712 Days In Filing Appeal Before The Tribunal & Therefore, Appeal Is Time Barred By Limitation. Shri Sarath Rajendraprasad, Director Of Assessee- Company Has Filed An Affidavit For Condonation Of Delay By Stating Reasons For Impugned Delay As Follows:

For Appellant: Shri B.T. Thakar, ARFor Respondent: Shri R.R. Makwana, Sr.DR

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE S/SHRI PRAMOD M. JAGTAP, VICE PRESIDENT AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2009-10 Ironbuild Systems P.Ltd. DCIT, Anand. I-58/59, GIDC Vs V.U. Nagar – 388 121 Ta. & Dist. Anand. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri B.T. Thakar, AR Revenue by : Shri R.R. Makwana, Sr.DR सुनवाई क"…

DCIT - 11(1)(2), MUMBAI vs. M/S. SAMANTA ORGANICS P. LTD., MUMBAI

In the result, the appeal filed by the revenue is hereby dismissed

ITA 3229/MUM/2019[2009-10]Status: DisposedITAT Mumbai07 Apr 2021AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.3229 To 3231/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2009-10, 2010-11 & 2011-12) Dcit-11(1)(2) बिधम/ M/S. Samanta Organics Pvt. Room No.1, Ground Floor, Ltd. Vs. M. K. Road, Aayakar 194, Arvind Chambers, Off, Bhavan, Mumbai-400020. Western Express Highway, Andheri (E), Mumbai- 400069. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs2099B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri T. S. Khalsa (Sr. Ar) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 22/02/2021 घोषणा की तारीख /Date Of Pronouncement: 07/04/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Above Mentioned Appeals Have Been Filed By The Revenue Against The Different Order Passed By The Commissioner Of Income Tax (Appeals)- 18, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2009-10 To 2011-12

For Appellant: NoneFor Respondent: Shri T. S. Khalsa (Sr. AR)

Section 133(6)Section 143(1)Section 143(2)Section 148Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos.3229 to 3231/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2009-10, 2010-11 & 2011-12) DCIT-11(1)(2) बिधम/ M/s. Samanta Organics Pvt. Room No.1, Ground Floor, Ltd. Vs. M. K. Road, Aayakar 194, Arvind Chambers, Off, Bhavan, Mumbai-400020. Western Express Highway, Andheri (E), Mumbai- 400069. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCS2099B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri T. S. Khalsa (Sr. AR) Assessee by: None सुनवाई की तारीख / Date of Hearing:…

KABRA BROTHERS,KOLKATA vs. ACIT, CIRCLE - 35, KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

ITA 2022/KOL/2017[2012-13]Status: DisposedITAT Kolkata08 Jul 2020AY 2012-13

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 145(3)Section 147

…s on the assessee to prove the genuineness of the transaction. And we know that Again it is also settled fact that - Burden is on Assessee to prove the genuineness of Purchases. Assessee has not discharged his onus. Indian Woolen Carpet Factory v. ITAT (2003) 260 ITR 658 (Raj.) (HC) 20. A show cause notice was given as early as on 26.11.14 and again on 17.03.2015 If the transactions were genuine and if the parties had migrated somewhere else, then burden was on the assessee to prove the genuineness of the transactions, when the assessee claimed that the purchases were genuine. And as discussed earlier, A.R of the…

INCOME-TAX OFFICER, WARD - 5(2),, PUNE vs. PRADEEP LAXMANRAO DHUMAL,, PUNE

In the result, the appeal of Revenue is dismissed

ITA 2470/PUN/2017[2010-11]Status: DisposedITAT Pune21 Feb 2020AY 2010-11

Bench: Shri George Mathan, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Pramod ShingteFor Respondent: Shri S.P. Walimbe

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI GEORGE MATHAN, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA No.2470/PUN/2017 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer, Ward-5(2), Pune. ………. अपीलाथ" / Appellant बनाम v/s Shri Pradeep Laxmanrao Dhumai, ………. ""यथ" / C*303, Akshay Garden Sambaji Respondent Nagar, Dhankawadi, Pune – 411 043. PAN : AARPD7977N. Assessee by : Shri Pramod Shingte. Revenue by : Shri S.P. Walimbe. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 21.02.2020 Date of Pronouncement: 21.02.…

INCOME TAX OFFICER-11(3)(4), MUMBAI vs. WESTERN IMAGINARY TRANSCON PRIVATE LIMITED , MUMBAI

In the result, appeal of the Revenue in ITA No

ITA 4929/MUM/2017[2011-12]Status: DisposedITAT Mumbai20 Aug 2019AY 2011-12

Bench: Shri Sandeep Gosain & Shri Ramit Kochar

For Appellant: Shri. Bhavesh P. ShahFor Respondent: Shri. Satyanathan Raju (Sr. AR)

Section 143(3)Section 68

…ITA No. 4929/Mum/2017 आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4929/Mum/2017 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ ITO- 11(3)(4), M/s. Western Imaginary Room no 429, Aayakar Transcon Private Ltd., Bhavan, 4th Floor, 101, Shreeji Darshan, v. M.K. Marg, Dixit Cross Road No. 1, Mumbai-400020 Vile Parle (E), Mumbai-400057 स्थायी ऱेखा सं./ PAN: AAACW8917H (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri. Satyanathan Raju (S…

DCIT RG- 9(1)(2), MUMBAI vs. ATC INDIA TOWER CORPORATION PVT. LTD., MUMBAI

The appeal stands dismissed

ITA 5955/MUM/2017[2008-09]Status: DisposedITAT Mumbai03 Jul 2019AY 2008-09

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.5955/Mum/2017 (िनधा"रण वष" / Assessment Year: 2008-09) Dcit-9(1)(2) M/S. Atc India Tower Corporation Pvt. Ltd. Room No.260-A, 2Nd Floor [Formerly Known As Xcel Telecom Pvt. Ltd.] बनाम नाम नाम/ नाम 37/38, L.K. Arcade, Marol Naka Aaykar Bhavan, M.K. Road Vs. Marol, Andheri (E) Mumbai-400 020 Mumbai-400 059. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-7669-H (अपीलाथ"/Appellant) (ू"यथ" / Respondent) : Revenue By : Sh. Anadi Varma – Ld. Cit-Dr Assessee By : Sh. Satyen Sethi - Ld.Ar सुनवाईक"तार"ख/ : 11/04/2019 Date Of Hearing घोषणाक"तार"ख / : 03/07/2019 Date Of Pronouncement आदेश / O R D E R

For Appellant: Sh. Satyen Sethi - Ld.ARFor Respondent: Sh. Anadi Varma – Ld. CIT-DR

Section 133(6)Section 143(3)Section 147

…ed on following judicial pronouncements to support the submissions: - No. Title Judicial Authority Citation 1. CIT Vs Jansampark Advertising Hon’ble Delhi High Court 2015 376 ITR 373 & Mkt. Pvt Ltd. 2. Indian Woollen Carpet Factory Hon’ble Rajasthan High 2002 260 ITR 658 Vs. ITAT Court 5. The aforesaid submissions were controverted by Ld. Authorized Representative for Assessee [AR], Shri Satyen Sethi who submitted that plethora of documentary evidences were furnished by the assessee before lower authorities to substantiate the purchases. The attention has been drawn to the fact that Ld. AO, without considering t…

SMT. AMISHI SWAPNIL SHAH,AHMEDABAD vs. ITO, WARD-5(2)(3), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1923/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No.1923/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2010-2011 Smt Amishi Swapnil Shah, Income Tax Officer, 11, Gokul Row House, Ward-5(2) (3), Vs. Nr.Shyamal Row House, Ahmedabad. Satellite, Ahmedabad-380015 Pan: Baxps8977C

Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’SMC’’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1923/AHD/2018 "नधा"रण वष"/Asstt. Year: 2010-2011 Smt Amishi Swapnil Shah, Income Tax Officer, 11, Gokul Row House, Ward-5(2) (3), Vs. Nr.Shyamal Row House, Ahmedabad. Satellite, Ahmedabad-380015 PAN: BAXPS8977C (Applicant) (Respondent) : Assessee by Shri Arti N. Shah, A.R : Revenue by Shri B.P. Srivastava, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 11/01/2019 घोषणा क" तार"ख /Date of Pronouncement: 01/02/2019 आदेश/O…

THE ASSISATANT COMMISSIOENR OF INCOME-TAX,, HOSHIARPUR vs. SH. MANINDER SINGH CHEEMA, HOSHIARPUR

In the result, the Revenue’s appeal is partly allowed

ITA 719/ASR/2013[2007-08]Status: DisposedITAT Amritsar31 Jul 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 719/Asr/2013 Assessment Year: 2007-08

For Appellant: Sh. Rajeev K. Gubgotra (D.R.)For Respondent: Sh. Surinder Mahajan, (C.A.)

Section 131Section 143(3)Section 68Section 69

…sion in CIT v. Varinder Rawlley [2014] 366 ITR 232 (P&H). No doubt, the Hon’ble High Courts in V.I.S.P. (P.) Ltd. vs. CIT [2004] 265 ITR 202 (MP) (referred to by the Bench during hearing); Indian Woollen Carpet Factory vs. Income-tax Appellate Tribunal [2003] 260 ITR 658 (Raj), clarified that sec. 68 would apply to a credit transaction of purchase as well, even as, as afore- noted, the present case is not of a purchase (of goods/services). 4.5 In view of the foregoing, in our clear view, section 68 stands rightly invoked by the AO in the facts and circumstances the case. The impugned order is accordingly set asi…

ITO 19(1)(2), MUMBAI vs. BABULAL U MUNOT, MUMBAI

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 4506/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 May 2018AY 2010-11

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4506/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) The Ito-19(1)(2), Mumbai, बिधम/ Shri Babulal U Munot 2Nd Floor, Matru Mandir, Prop. M/S. Steel Samrat Vs. (India) Flat No. 1901-A, 19Th Tardeo Road, Mumbai- 400007 Floor, Shreepati Tower, A Wing, Tatya Gharpure Path, Girgaon Mumbai-04 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aftpm5429H (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri T. A. Khan (Dr) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 26.03.2018 घोषणा की तारीख /Date Of Pronouncement: 11.05.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 15.05.2015 Passed By The Commissioner Of Income Tax (Appeals) -30, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010- 11. 2. The Revenue Has Raised The Following Grounds: - “(1) Whether, On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Restricting The Addition To The Extent Of 7.5% Of Non-Genuine Purchase Claimed By The Assessee A.Y.2010-11

For Appellant: NoneFor Respondent: Shri T. A. Khan (DR)

Section 133(6)Section 143(1)Section 143(2)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4506/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) The ITO-19(1)(2), Mumbai, बिधम/ Shri Babulal U Munot 2nd Floor, Matru Mandir, Prop. M/s. Steel Samrat Vs. (India) Flat No. 1901-A, 19th Tardeo Road, Mumbai- 400007 Floor, Shreepati Tower, A Wing, Tatya Gharpure Path, Girgaon Mumbai-04 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFTPM5429H (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri T. A. Khan (DR) Assessee by: None सुनवाई की तारीख / Date of Hearing: 26.03.201…

KAVIRAJ CONSTRUCTION,MUMBAI vs. ACIT 16(3), MUMBAI

In the result, appeals filed by the revenue as well as assessee are hereby ordered to be dismissed

ITA 1327/MUM/2015[2010-11]Status: DisposedITAT Mumbai09 Feb 2018AY 2010-11

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Aditya Ajgaonkar (AR)For Respondent: Shri Saurabh Deshpande (DR)

Section 133(6)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL“A” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, AM AND SHRI AMARJIT SINGH, JM I.T.A. Nos. 1326/M/2015 & 1327/M/2015, Assessment Years: 2009-10 & 2010-11 Kaviraj Construction Vs. ACIT 16(3) 10Atul Niwas, 1st Floor, Mumbai R.No. 20/21 7thFloor, Khetwadi Lane, Mumbai. Pin: 400004 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAAFK3860C (Appellant) .. (Respondent) I.T.A. Nos.1190/M/2015 &1191/M/2015, Assessment Years: 2009-10 & 2010-11 ACIT 16(3) Vs. Kaviraj Construction Mumbai 10Atul Niwas, 1st Floor, R.No. 20/21 7thFloor, Khetwadi Lane, Mumbai. Pin: 400004 स्थायीलेखासं./जीआइआरसं./PAN/GIR No.…

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