ITO v. Goldpar Hosiery Mills & Knitwears

77 ITD 340Income Tax Appellate Tribunal2010#16290 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 358,232 Indian tax judgments — from 2016 to 2022.

Also reported as

130 TTJ 92

Judgments citing ITO v. Goldpar Hosiery Mills & Knitwears

Loganathan Madhavan, Chennai vs. Itd, NFAC, Delhi

In the result, both the appeals filed by assessee(s) are partly allowed in terms of our above order

ITA 441/CHNY/2021[2019-20]Status: DisposedITAT Chennai26 Aug 2022AY 2019-20

Bench: Shri Manoj Kumar Aggarwal & Shri Sonjoy Sarmaआयकर अपील सं./ Ita No: 440/Chny/2021 िनधा"रण वष" / Assessment Year: 2018-19 Swetha Shankar, Adit, 6C, Vikas Vaikunt Bharathi Avenue, V. Cpc, 3Rd Street, Kotturpuram, Bangalore . Chennai – 600 085. [Pan: Alrps-2477-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No: 441/Chny/2021 िनधा"रण वष" / Assessment Year: 2019-20 Loganathan Madhvan, Adit, Plot No. V, 2Nd Main Road, V. Cpc, Shirdhi Sai Nagar, Bangalore . Tiruvanchery, Madambakkam, Chennai – 600 126. [Pan: Aatpl-4871-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mrs. M.A. Abinaya, Ca & Mr. V. Balaji, Ca ""यथ" क" ओर से/Respondent By : Mr. Ar V Sreenivasan, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 17.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R Per Sonjoy Sarma:

For Appellant: Mrs. M.A. Abinaya, CA &For Respondent: Mr. AR V Sreenivasan, Addl. CIT
Section 143(1)Section 90Section 90(2)

…e penalty proceedings in the course of proceedings before him" and certainly not that of the CIT (A), without there being any enhancement, to simply substitute the satisfaction arrived at by the Assessing Officer.[relying on 84 1TR 183[All]; 94 TTR 154 [All] ;77 ITD 340 [Chd] and ITA No: 5046/Del/2012 dt.10/05/2013. 5. While the learned CIT (A), in confirming the addition of Rs.4,93,360/- in the quantum appeal-copy of the appellate order is enclosed-gave a finding that the assessee has not made any efforts to locate he whereabouts of the trade creditors and that there arises a doubt whether the transaction is gen…

Swetha Shankar, Chennai vs. ITO, Chennai

In the result, both the appeals filed by assessee(s) are partly allowed in terms of our above order

ITA 440/CHNY/2021[2018-19]Status: DisposedITAT Chennai26 Aug 2022AY 2018-19

Bench: Shri Manoj Kumar Aggarwal & Shri Sonjoy Sarmaआयकर अपील सं./ Ita No: 440/Chny/2021 िनधा"रण वष" / Assessment Year: 2018-19 Swetha Shankar, Adit, 6C, Vikas Vaikunt Bharathi Avenue, V. Cpc, 3Rd Street, Kotturpuram, Bangalore . Chennai – 600 085. [Pan: Alrps-2477-F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No: 441/Chny/2021 िनधा"रण वष" / Assessment Year: 2019-20 Loganathan Madhvan, Adit, Plot No. V, 2Nd Main Road, V. Cpc, Shirdhi Sai Nagar, Bangalore . Tiruvanchery, Madambakkam, Chennai – 600 126. [Pan: Aatpl-4871-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mrs. M.A. Abinaya, Ca & Mr. V. Balaji, Ca ""यथ" क" ओर से/Respondent By : Mr. Ar V Sreenivasan, Addl. Cit सुनवाई क" तार"ख/Date Of Hearing : 17.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R Per Sonjoy Sarma:

For Appellant: Mrs. M.A. Abinaya, CA &For Respondent: Mr. AR V Sreenivasan, Addl. CIT
Section 143(1)Section 90Section 90(2)

…e penalty proceedings in the course of proceedings before him" and certainly not that of the CIT (A), without there being any enhancement, to simply substitute the satisfaction arrived at by the Assessing Officer.[relying on 84 1TR 183[All]; 94 TTR 154 [All] ;77 ITD 340 [Chd] and ITA No: 5046/Del/2012 dt.10/05/2013. 5. While the learned CIT (A), in confirming the addition of Rs.4,93,360/- in the quantum appeal-copy of the appellate order is enclosed-gave a finding that the assessee has not made any efforts to locate he whereabouts of the trade creditors and that there arises a doubt whether the transaction is gen…

Malar Sivakumar, Salem vs. ITO, Ward - 1 (4), Salem

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

ITA 1934/CHNY/2019[2007-08]Status: DisposedITAT Chennai26 Aug 2022AY 2007-08

Bench: Shri G. Manjunatha & Shri Sonjoy Sarmaआयकर अपील सं./ Ita No: 1934/Chny/2019 िनधा"रण वष" / Assessment Year: 2007-08 Malar Sivakumar Income Tax Officer, Selvakumar Sago Factory, V. Ward -1(4), 136A Manickavasagar Street, Salem. Fairlands, Salem – 636 016. [Pan: Ajepm-1809-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None ""यथ" क" ओर से/Respondent By : Shri. A.S. Sumanth, Jcit सुनवाई क" तार"ख/Date Of Hearing : 17.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

For Appellant: NoneFor Respondent: Shri. A.S. Sumanth, JCIT
Section 143(1)Section 143(2)Section 271(1)(c)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जी. मंजुनाथ, लेखा सद"य एवं "ी संजय शमा" , "या"यक सद"य के सम" BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA No: 1934/Chny/2019 िनधा"रण वष" / Assessment Year: 2007-08 Malar Sivakumar Income Tax Officer, Selvakumar Sago Factory, v. Ward -1(4), 136A Manickavasagar Street, Salem. Fairlands, Salem – 636 016. [PAN: AJEPM-1809-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : None ""यथ" क" ओर से/Respondent by : Shri. A.S. Sumanth, JCIT सुनव…

Smt Arti Sharma, Gurgaon vs. ITO, Gurgaon

In the result, the appeal of the assessee is dismissed

ITA 1682/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Sept 2018AY 2010-11

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2010-11 Smt. Arti Sharma, Vs. Income Tax Officer, C/O- Kunal Aggarwal & Ward-3(3), Gurgaon Associates, 2Nd Floor Jmd Megapolis, Sector-48, Sohna Road, Gurgaon Pan :Bexps5432Q (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 68

…Tax (Appeals), being appellate authority and not the Assessing Officer, cannot make addition under section 68 of the Act. In support of the contention, the Ld. counsel relied on the decision of the Tribunal in the case of ACIT Vs. Pardeep Publications (2010) 130 TTJ 92 (ASR) (UO). 8.6 The Ld DR, on the other hand, submitted that the Ld. CIT(A) is having coterminous power of the Assessing Officer and he has not taxed any new source of income and thus he was justified in making addition under section 68 of the Act. 8.7 We have heard the rival submissions and perused the relevant material on record. It is settled l…

ITO WD 4(4), Thane vs. Vidyavardhini Trust, Thane

In the result, all these three appeals filed in all the above said years, involving identical facts, are dismissed

ITA 3840/MUM/2014[2002-03]Status: DisposedITAT Mumbai20 Jan 2016AY 2002-03

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 11Section 12ASection 132Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,F,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी संजय गग", "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Sanjay Garg, Judicial Member, and Shri Ashwani Taneja, Accountant Member ITA N0.3839/Mum/2014 Assessment Year: 2001-02 & ITA N0.3840/Mum/2014 Assessment Year: 2002-03 & ITA N0.3841/Mum/2014 Assessment Year: 2003-04 ITO WD 4(4), Vidavardhini Trust R. No.8, A Wing, C/O A V College बनाम/ 6th Floor, Ashar I.T. Park Vasai Road West, Vs. Rad No. 16Z, Wagle Indl. Thane, Estate Thane- 400604 (Revenue) (Respondent) P.A. AAATV2687C Revenue b…

ITO WD 4(4), Thane vs. Vidyavardhini Trust, Thane

In the result, all these three appeals filed in all the above said years, involving identical facts, are dismissed

ITA 3839/MUM/2014[2001-02]Status: DisposedITAT Mumbai20 Jan 2016AY 2001-02

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 11Section 12ASection 132Section 153ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,F,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी संजय गग", "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Sanjay Garg, Judicial Member, and Shri Ashwani Taneja, Accountant Member ITA N0.3839/Mum/2014 Assessment Year: 2001-02 & ITA N0.3840/Mum/2014 Assessment Year: 2002-03 & ITA N0.3841/Mum/2014 Assessment Year: 2003-04 ITO WD 4(4), Vidavardhini Trust R. No.8, A Wing, C/O A V College बनाम/ 6th Floor, Ashar I.T. Park Vasai Road West, Vs. Rad No. 16Z, Wagle Indl. Thane, Estate Thane- 400604 (Revenue) (Respondent) P.A. AAATV2687C Revenue b…

ITO v. Goldpar Hosiery Mills & Knitwears (77 ITD 340) — Cited in 6 Judgments | BharatTax