IT (Cal) 140 ITR 151, Hari Chand Virender Paul Vs. CIT (P&H) 140 ITR 148, CIT v. BijuPatnaik (SC)

71 ITD 95Income Tax Appellate Tribunal#21301 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2025.

Judgments citing IT (Cal) 140 ITR 151, Hari Chand Virender Paul Vs. CIT (P&H) 140 ITR 148, CIT v. BijuPatnaik (SC)

Sri. D. K Shivakumar, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bengaluru

ITA 1064/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan Kassessment Year : 2018-19

For Appellant: S/ShriFor Respondent: Shri.Y. V. Raviraj, Sr. Standing Counsel
Section 132(4)Section 143(2)Section 250Section 292CSection 69ASection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER Assessment Year : 2018-19 Shri. D. K. Shivakumar, Vs. DCIT, No.252, “Kenkkeri” 18th Cross, Circle – 1(4), Upper Palace Orchards, Bangalore. Sadashivanagar, Bangalore – 560 080. PAN : AKKPS 1306 F APPELLANT RESPONDENT Assessee by : S/Shri. Chandrasekhar and Narendra Sharma, Advocates Revenue by : Shri.Y. V. Raviraj, Sr. Standing Counsel. Date of hearing : 10.01.2025 Date of Pronouncement : 21.02.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member This is an appeal…

Lokenath Investment Consultants P.Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1097/DEL/2019[2009-10]Status: DisposedITAT Delhi31 Jul 2023AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: NoneFor Respondent: Ms. Sarita Kumari, CIT DR
Section 139Section 148Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1097/Del/2019 : Asstt. Year: 2009-10 Lokenath Investment Consultants Vs. ACIT, Pvt. Ltd., 2nd Floor, 19-Loca Central Circle-8, Complex, Near pushpa Bhawan, New Delhi-110055 Madangir, New Delhi-110062 (APPELLANT) (RESPONDENT) PAN No. AABCL5792L Assessee by : None Revenue by : Ms. Sarita Kumari, CIT DR Date of Hearing: 06.06.2023 Date of Pronouncement: 31.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee aga…

Jasamrit Constructions P.Ltd, Mumbai vs. ITO 6(3)(2), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 1091/MUM/2016[2012-13]Status: DisposedITAT Mumbai08 Feb 2018AY 2012-13

Bench: Shri Joginer Singh & Shri Rajesh Kumarm/S. Jasamrit Constructions Income Tax Officer-6(3)(2) Private Ltd. Room No. 503, 5Th Floor Flat No. 901, Building 'B' Vs. Aayakar Bhavan, M.K. Road Ashok Tower, Near Itc Hotel Mumbai 400020 Parel, Mumbai 400017 Pan – Aabcj8295L Appellant Respondent

For Appellant: Shri Vijay MehtaFor Respondent: Shri Aarju Goradia
Section 133(6)Section 143(3)Section 68

…i. Shankar Industries vs. CIT 114 ITR 689 (Cal) xxviii. Nanak Chandra Laxman Das vs. CIT 140 ITR 151(All) xxix. Hari Chand Virender Paul vs. CIT 140 ITR 148 (P&H) xxx. CIT vs. Biju Patnaik 160 ITR 674 (SC) xxxi. Income Tax Officer vs. Skyjet Aviation (P) Ltd. 71 ITD 95 (Ahd) xxxii. CIT vs. Precision Finance Pvt. Ltd. 208 465 (Cal) xxxiii. Orient Wire Industries (P) Ltd. 131 ITR 688 (Cal) xxxiv. CIT vs. Korlay Trading Co. Ltd. 232 ITR 820 (Cal) xxxv. K.C.N. Chandrassekhar vs. ACIT 66 TTJ 355 (Bang) xxxvi. Gayathri Associates vs. Income Tax Officer 41taxmann.com 526 (AP) xxxvii. Agrawal Coal Corpn. (P) Ltd. vs. ACI…

M/S. Rajsadan Overseas Sales(P)Ltd, Siliguri vs. DCIT, Circle-2, Siliguri

In the result, appeal of assessee is dismissed

ITA 1076/KOL/2012[2008-2009]Status: DisposedITAT Kolkata17 Sept 2015AY 2008-2009

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Subhas Agarwal, AdvocateFor Respondent: Shri Amitabha Choudhury, Addl. CIT
Section 143(3)Section 68

…ansaction e.g. as in Shankar Industries Vs. CIT (Cal) 114 ITR 689, Nanak Chandra Laxman Das Vs. CIT (Cal) 140 ITR 151, Hari Chand Virender Paul Vs. CIT (P&H) 140 ITR 148, CIT Vs. Biju Patnaik (SC) 160 ITR 674, ITO Vs. Sky jet Aviation (P) Ltd. (ITAT, Ahd- TM) 71 ITD 95, CIT Vs. Precision Finance P. Ltd. (Cal) 208 ITR 465, Oriental Wire Industries (P) Ltd. Vs. CIT (Cal) 131 ITR 688, Malabar Agricultural Co. Ltd. Vs. CIT (Ker) 229 ITR 548, Roshan De Hatti Vs. CIT (SC) 107 ITR 938, C. Kant & Co. Vs. CIT (Cal) 126 ITR 63, Bharat P. Ltd. Vs. CIT (Cal) 111 ITR 951, Dhanalakshmi Steel Re-rolling Mills Vs. CIT (AP) 228 I…