ITO v. Smt. Pratima Ashar

177 ITD 481Income Tax Appellate Tribunal2019#19563 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2022.

Judgments citing ITO v. Smt. Pratima Ashar

Assistant Commissioner of Income-Tax, Central Circle -2, Nashik vs. Naresh J. Karda, Nashik

ITA 800/PUN/2019[2015-16]Status: DisposedITAT Pune28 Dec 2022AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmashali

For Appellant: Shri Sanket Milind JoshiFor Respondent: Shri Pankaj Kumar &
Section 143(3)

…ter Assessing Officer’s assessment dated 29.03.2015], bank statement, annual report that the business turnover of the lender entity was Rs.26,19,21,204/- at page-32, payment of interest, repayment as well as various case laws ITO vs. Smt. Pratima Ashar [2019] 177 ITD 481 (Mum.); M/s. Nisarg Lifespace LLP, Navi Mumbai vs. ITO ITA.No.629/PUN./2020 dated 11.06.2021 and ITO vs. M/s. Span Venture ITA.Nos.4446 & 4447/Mum./2017 dated 8 ITA.Nos.814 to 817/PUN./2019, ITA.Nos.798 to 800/PUN./2019, ITA.No.813/PUN./2019 & ITA.No.796/PUN./2019 Shri Naresh Jagumal Karda, Nashik, & M/s. Karda Constructions Pvt. Ltd., Nashik. 2…

Assistant Commissioner of Income-Tax, Central Circle -2, Nashik vs. Naresh J. Karda, Nashik

ITA 799/PUN/2019[2014-15]Status: DisposedITAT Pune28 Dec 2022AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmashali

For Appellant: Shri Sanket Milind JoshiFor Respondent: Shri Pankaj Kumar &
Section 143(3)

…ter Assessing Officer’s assessment dated 29.03.2015], bank statement, annual report that the business turnover of the lender entity was Rs.26,19,21,204/- at page-32, payment of interest, repayment as well as various case laws ITO vs. Smt. Pratima Ashar [2019] 177 ITD 481 (Mum.); M/s. Nisarg Lifespace LLP, Navi Mumbai vs. ITO ITA.No.629/PUN./2020 dated 11.06.2021 and ITO vs. M/s. Span Venture ITA.Nos.4446 & 4447/Mum./2017 dated 8 ITA.Nos.814 to 817/PUN./2019, ITA.Nos.798 to 800/PUN./2019, ITA.No.813/PUN./2019 & ITA.No.796/PUN./2019 Shri Naresh Jagumal Karda, Nashik, & M/s. Karda Constructions Pvt. Ltd., Nashik. 2…

Assistant Commissioner of Income-Tax, Central Circle -2, Nashik vs. Naresh J. Karda, Nashik

ITA 798/PUN/2019[2013-14]Status: DisposedITAT Pune28 Dec 2022AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmashali

For Appellant: Shri Sanket Milind JoshiFor Respondent: Shri Pankaj Kumar &
Section 143(3)

…ter Assessing Officer’s assessment dated 29.03.2015], bank statement, annual report that the business turnover of the lender entity was Rs.26,19,21,204/- at page-32, payment of interest, repayment as well as various case laws ITO vs. Smt. Pratima Ashar [2019] 177 ITD 481 (Mum.); M/s. Nisarg Lifespace LLP, Navi Mumbai vs. ITO ITA.No.629/PUN./2020 dated 11.06.2021 and ITO vs. M/s. Span Venture ITA.Nos.4446 & 4447/Mum./2017 dated 8 ITA.Nos.814 to 817/PUN./2019, ITA.Nos.798 to 800/PUN./2019, ITA.No.813/PUN./2019 & ITA.No.796/PUN./2019 Shri Naresh Jagumal Karda, Nashik, & M/s. Karda Constructions Pvt. Ltd., Nashik. 2…

Everframe Construction Pvt. Ltd., Mumbai vs. ITO 12 (2)(2), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 256/MUM/2019[2008-09]Status: DisposedITAT Mumbai01 Dec 2020AY 2008-09
Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68

…f the Act was served upon the loan creditors. In this regard he placed reliance upon the following case laws.  CIT Vs. Orchid Industries (P) Ltd. (397 ITR 136)  ACIT Vs.Samdani Steels Pvt. Ltd. (387 ITR 561) (Bombay High Court)  ITO Vs. Smt. Pratima Ashar (177 ITD 481)( Bombay Tribunal) 10. Per contra learned departmental representative relied upon the orders of authorities below, and the detailed investigation by the income tax department done in the case of Praveen Kumar Jain group of companies 11. Upon careful consideration we find that in the present case the assessee has provided the necessary documents…

ITO v. Smt. Pratima Ashar (177 ITD 481) — Cited in 4 Judgments | BharatTax