ITO v. Anunay Fab Private Limited

133 Taxmann.com 412Income Tax Appellate Tribunal2021#22410 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2024.

Judgments citing ITO v. Anunay Fab Private Limited

Mega Engineers & Builders, Port Blair vs. DCIT, Cir. 3(2), Port Blair

In the result, the appeal of assessee is allowed

ITA 312/KOL/2024[2017-18]Status: DisposedITAT Kolkata09 Oct 2024AY 2017-18

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 194C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “एसमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 312/Kol/2024 Assessment Year: 2017-18 Mega Engineers & Builders Vs. DCIT, Circle-3(2), Port Blair (PAN: AAIFM 3587 D) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 07.08.2024 क" "त"थ Date of Pronouncement/ 09.10.2024 आदेश उ"घोषणा क" "त"थ For the Appellant/ Shri Akkal Dudhwewala, A.R "नधा"रती क" ओर से For the Respond…

Pragati Power Corporation Ltd, New Delhi vs. ACIT, Circle 20(1), New Delhi

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1617/DEL/2023[2018-19]Status: DisposedITAT Delhi14 Aug 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Section 115JSection 145(2)Section 32Section 36Section 36(1)(iii)Section 37Section 43ASection 46ASection 80I

…can be presumed that the investments were made from the interest free funds available. vii) Various Benches of ITAT have taken a similar view, some of the cases are Tata Sky Ltd. vs ACIT (2020) 119 Taxmann.com 424 (Mum-ITAT) ITO vs Anunay Fab (P) Ltd. (2021) 133 Taxmann.com 412 (Ahd-ITAT) Bhagwati Gases Ltd. vs DCIT (2019) 105 Taxmann.com 183 (Kol-ITAT) Coffeeday Global Ltd. vs Addl CIT (2021) 130 Taxmann.com 277 (Kar-ITAT) ITO vs SEL Manufacturing Company Ltd. (2017) 88 Taxmann.com 822 (Chd-ITAT) viii) Allahabad High Court in the case of CIT vs Motor Sales Ltd. (2008) 304 ITR 123 (ALL) following ratio of the ju…

Mr. Atulbhai Ravjibhai Patel, Vadodara vs. The DCIT, CPC, Banglore

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

ITA 300/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri T.R. Senthil Kumarassessment Years : 2018-19 Mr. Atulbhai Ravjibhai Patel, The Dcit, S-09, Second Floor, Indiabulls Vs Cpc, Mega Mall, Jetalpur Road, Bangalore Vadodara Pan : Ahupp 6260 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Written Submission On Record Revenue By : Shri R.R. Makwana, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 18/04/2022 घोषणा क" तार"ख /Date Of Pronouncement : 22/04/2022

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. DR

Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD \ BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Years : 2018-19 Mr. Atulbhai Ravjibhai Patel, The DCIT, S-09, Second Floor, Indiabulls Vs CPC, Mega Mall, Jetalpur Road, Bangalore Vadodara PAN : AHUPP 6260 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Written submission on record Revenue by : Shri R.R. Makwana, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 18/04/2022 घोषणा क" तार"ख /Date of Pronouncement : 22/04/2022 आदेश/O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER : This is an…