What is Ivan Singh v. Asstt. CIT authority for?

Section 68 of the Income-tax Act, 1961, does not permit additions in a subsequent assessment year for sums that were credited in earlier years and brought forward as liabilities in the balance sheet.

How many judgments cite Ivan Singh v. Asstt. CIT?

27 judgments on BharatTax cite Ivan Singh v. Asstt. CIT (116 Taxmann.com 499), spanning 2022 to 2026.

Which sections of the Income Tax Act does Ivan Singh v. Asstt. CIT come up under?

It is most often cited in judgments turning on Section 68, Section 234B, Section 143(2), Section 22, Section 23, Section 40(a)(ia).

Ivan Singh v. Asstt. CIT (116 Taxmann.com 499)

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1561/CHNY/2025[2016]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1312/CHNY/2025[2017-18]Status: DisposedITAT Chennai14 Jan 2026AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1311/CHNY/2025[2016-17]Status: DisposedITAT Chennai14 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1274/CHNY/2025[2017]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 v. BSR Builders Engineers Contractors, The DCIT, No.28, BSR Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 &…

JAY KUNDAN BHATT,VIRAR vs. DCIT, CENTRAL CIRCLE 1(1), MUMBAI, MUMBAI

Accordingly, we delete the addition of INR.16,00,000/- made under Section 68 of the Act. Ground No.2 raised by the Assessee, is therefore, allowed

ITA 5264/MUM/2025[2020-21]Status: DisposedITAT Mumbai03 Dec 2025AY 2020-21

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri B. Arun

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER Jay Kundan Bhatt Plot No.277, Kundan Mansion, Agashi Road, Virar (West), Dist. Thane – Thane – 401303 [PAN: AQTPB0473F] …………. Appellant Vs Deputy Commissioner of Income Tax, Central Circle 1(1), Mumbai Room No.903, 9th Floor, Pratishtha Bhavan, Maharshi Karve Road, Mumbai – 400020 Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Subodh Ratnaparkhi For the Respondent/Department : Shri B. Arun Date Conclusion of hearing : 16.10.2025 Pronouncement of order : 03.…

INCOME TAX OFFICER, C R BUILDING DELHI vs. VIRAT PROMOTERS PRIVATE LIMITED, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 5746/DEL/2024[2013-14]Status: DisposedITAT Delhi14 Oct 2025AY 2013-14

Bench: SHRI PRAKASH CHAND YADAV (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 147Section 148Section 148ASection 250Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer, Virat Promoters Private Room No.194A, Limited, C. R. Building, Vs. A-68, New Friends Colony, I.P. Estate, Delhi-110002. Delhi-110025. PAN:AAECP0730B (Appellant) (Respondent) Assessee by Shri Neeraj Mangala, AR & Shri Rudra Dhelloria, AR Department by Shri Abhishek Deval, Sr. DR Date of hearing 31.07.2025 Date of pronouncement 08.10.2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the order of Commissi…

EXCEL TELESONIC INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, the appeal of the assessee bearing ITA No

ITA 3572/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Aug 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Shri Sharath RaoFor Respondent: Shri Hemanshu Joshi, SR DR

Section 139(1)Section 143(2)Section 143(3)Section 144BSection 234ASection 250Section 270ASection 36Section 36(1)(iii)Section 68

…fide nature of the transaction. (vii) Accordingly, the addition made u/s 68 of the Act is unwarranted and deserves to be deleted.” 6. The Ld.AR in argument respectfully relied on the order of Hon’ble Bombay High Court in the case of Ivan Singh v. ACIT [2020] 422 ITR 128 wherein the 6 ITA 3572/Mum /2025 Excel Telesonic India Pvt Ltd assessing officer had sought to make addition u/s 68 on outstanding sundry credit balances. Since those credits related to the prior year, the Hon'ble Bombay held that section 68 cannot be made in the subsequent assessment year. The relevant extracts of the decision of Hon'ble Bombay…

DCIT, INT.TAX.CIRCLE, GURGAON vs. ANIL KUMAR GOEL, GURUGRAM

In the result, the appeal of the Revenue in ITA No

ITA 1103/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jul 2025AY 2017-18

Bench: Shri Prakash Chand Yadav & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Vikram Singh Sharma, Sr DR

Section 143(1)Section 143(2)Section 144Section 271ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1103/DEL/2022 [A.Y 2017-18] The Dy. C.I.T Vs. Mr. Anil Kumar Goel International Taxation R/o 902, Tower 5 Circle, Gurugram Orchid Petals, Sohna Road Sector – 49, Gurugram, PAN – AVTPG 0348 K (Applicant) (Respondent) Assessee By : None Department By : Shri Vikram Singh Sharma, Sr DR Date of Hearing : 16.07.2025 Date of Pronouncement : 30.07.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the Revenue is preferred against the…

DHARMANANDAN DEVELOPERS,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, Ground No. 2 of the assessee’s appeal is allowed

ITA 96/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Jul 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S. N. Divatia, & Shri Samir Vora, ARsFor Respondent: Shri B. P. Srivastava, Sr. DR

Section 133(6)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.96/Ahd/2025 (Assessment Year: 2018-19) Dharmanandan Developers, Vs. Income Tax Officers, Dwarkesh Greens, Ward-3(3)(1), Nr. Anandniketan School, Thaltej, Ahmedabad Shilaj, Ahmedabad-380058 [PAN No.AAKFD3922A] (Appellant) .. (Respondent) Appellant by : Shri S. N. Divatia, & Shri Samir Vora, ARs Respondent by: Shri B. P. Srivastava, Sr. DR Date of Hearing 02.07.2025 Date of Pronouncement 03.07.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:…

ROHIT M. SAVLA,MUMBAI vs. ITO WARD-27(3)(1), MUMBAI

In the result, ground no. 4 & 5 are allowed

ITA 6434/MUM/2024[2018-19]Status: DisposedITAT Mumbai16 Apr 2025AY 2018-19

Bench: Shri Pawan Singh(Physical Hearing) Rohit M. Savla Income-Tax Officer – B/4, Flat No. 501, Kutchi Sarvoday 27(3)(1),It Office, Vashi Nagar, P.L. Lokhande Marg, Govandi Vs. Railway Station, (Vv), Navi Mumbai-400705. Mumbai – 400043. Pan: Aacps 9562 M (Appellant) (Respondent) Assessee By : Shri Paras Savla, Advocate Revenue By : Ms Pradnya Gholap, Sr. Dr Date Of Hearing : 16.04.2025 Date Of Pronouncement : 16.04.2025 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 07.11.2024 For A.Y. 2018-19. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Paras Savla, AdvocateFor Respondent: Ms Pradnya Gholap, Sr. DR

Section 234ASection 254(1)Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Rohit M. Savla Income-tax Officer – B/4, Flat No. 501, Kutchi Sarvoday 27(3)(1),IT Office, Vashi Nagar, P.L. Lokhande Marg, Govandi Vs. Railway Station, (VV), Navi Mumbai-400705. Mumbai – 400043. PAN: AACPS 9562 M (Appellant) (Respondent) Assessee by : Shri Paras Savla, Advocate Revenue by : Ms Pradnya Gholap, Sr. DR Date of Hearing : 16.04.2025 Date of Pronouncement : 16.04.2025 Order Under section 254(1) of Income tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by asses…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -6(3), MUMBAI, MUMBAI vs. SPARKLE CLEAN TECH PVT. LTD, MUMBAI

In the result the appeal filed by the revenue is\ndismissed

ITA 959/MUM/2024[2018-19]Status: DisposedITAT Mumbai06 Feb 2025AY 2018-19

Section 115BSection 250Section 271(1)(c)Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH MUMBAI\nBEFORE MS PADMAVATHY S, ACCOUNTANT MEMBER &\nSHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER\nITA No. 959/Mum/2024\n(Assessment Year: 2018-19)\nDCIT, CC – 6(3)\nRoom No. 1903, Air India\nBldg, Nariman Point,\nMumbai.\nVs.\nSparkle Clean Tech\nPvt Ltd.,\n5C, Premkutir, 177\nMarine Drive,\nMumbai.\nPAN/GIR No. AAACU8261C\n(Applicant)\n(Respondent)\nAssessee by Shri Govind Prasad\nRevenue by Shri R.R. Makwana, Sr. DR\nDate of Hearing 08.11.2024\nDate of Pronouncement 06.02.2025\nआदेश / ORDER\nPER RAJ KUMAR CHAUHAN, JM:\nThe department is in appeal be…

ACIT CIRCLE-22(1), MUMBAI vs. RAHEJA LEGACY TRUST, MUMBAI

In the result, the appeal of the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 2826/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Amarjit Singhassessment Year: 2018-19

For Appellant: Shri Bharat Raichandani & Bhagrati SahuFor Respondent: Smt. Sanyogita Nagpal, CIT/DR

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2018-19 Raheja Legacy Trust ACIT, Circle-22(1), Mumbai 5th Floor, Raheja Centre Point, vs. 294, C.S.T. Road, Santacruz (East), Mumbai-400098. PAN: AABTR 4447 F (Appellant) (Respondent) Assessment Year: 2018-19 ACIT, Circle-22(1), Raheja Legacy Trust Mumbai 5th Floor, Raheja Centre Point, vs. 294, C.S.T. Road, Santacruz (East), Mumbai-400098. PAN: AABTR 4447 F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Raichandani & Bhagrati S…

RAHEJA LEGENCY TRUST,MUMBAI vs. ACIT, CIR-22(1), MUMBAI

In the result, the appeal of the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 2268/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jan 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Amarjit Singhassessment Year: 2018-19

For Appellant: Shri Bharat Raichandani & Bhagrati SahuFor Respondent: Smt. Sanyogita Nagpal, CIT/DR

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2018-19 Raheja Legacy Trust ACIT, Circle-22(1), Mumbai 5th Floor, Raheja Centre Point, vs. 294, C.S.T. Road, Santacruz (East), Mumbai-400098. PAN: AABTR 4447 F (Appellant) (Respondent) Assessment Year: 2018-19 ACIT, Circle-22(1), Raheja Legacy Trust Mumbai 5th Floor, Raheja Centre Point, vs. 294, C.S.T. Road, Santacruz (East), Mumbai-400098. PAN: AABTR 4447 F (Appellant) (Respondent) Present for: Assessee by : Shri Bharat Raichandani & Bhagrati S…

INNER WHEEL CLUB OF DELHI MID TOWN,NEW DELHI vs. ACIT-CPC-BANGLORE, BANGLORE

In the result, the appeal of the Revenue in ITA No

ITA 1103/DEL/2024[2021-22]Status: DisposedITAT Delhi07 Jan 2025AY 2021-22

Bench: Shri Prakash Chand Yadav & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Vikram Singh Sharma, Sr DR

Section 143(1)Section 143(2)Section 144Section 271ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1103/DEL/2022 [A.Y 2017-18] The Dy. C.I.T Vs. Mr. Anil Kumar Goel International Taxation R/o 902, Tower 5 Circle, Gurugram Orchid Petals, Sohna Road Sector – 49, Gurugram, PAN – AVTPG 0348 K (Applicant) (Respondent) Assessee By : None Department By : Shri Vikram Singh Sharma, Sr DR Date of Hearing : 16.07.2025 Date of Pronouncement : 30.07.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the Revenue is preferred against the…

DCIT-1(2)1, MUMBAI, MUMBAI vs. B. BRAUN MEDICAL INDIA PVT LTD , MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 5914/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Dec 2024AY 2020-21

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Dr.K.Shivaram, Sr.Advocate &For Respondent: Ms. Monika H. Pande, SR.AR

Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Deputy Commissioner of B. Braun Medical India Pvt Ltd Income Tax - 1(2)1, A-Wing, 601, 6th floor, Mumbai Boomerang, Main Chandivali Vs. Farm Road, Chandivali, Andheri (E), Mumbai-400072. (PAN : AAACB7394M) (Appellant) (Respondent) Present for: Assessee : Dr.K.Shivaram, Sr.Advocate & Shri Shashi Bekal, Advocate Revenue : Ms. Monika H. Pande, SR.AR Date of Hearing : 31.12.2024 Date of Pronouncement : 31.12.2024 O R D E R PER GIRISH AGRAWAL, ACCO…

ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE vs. M AND M EQUIPMENTS PRIVATE LIMITED, BANGALORE

In the result the appeal by the revenue is dismissed

ITA 713/BANG/2023[2015-16]Status: DisposedITAT Bangalore30 Jan 2024AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2015-16

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT), BengaluruFor Respondent: Shri S. Annamalai, Advocate

Section 143(1)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2015-16 The Assistant Commissioner Vs. M & M Equipments Private Ltd., No.242, 11th Main, 2nd Cross, of Income Tax, Circle 4(1)(1), III Phase, Peenya Industrial Area, Bangalore. Bengaluru – 560 058. PAN: AAGCM 4491A APPELLANT RESPONDENT CO No.12/Bang/2023 [in ITA No.713/Bang/2023] Assessment year : 2015-16 M & M Equipments Private Ltd., Vs. The Assistant Commissioner of No.242, 11th Main, 2nd Cross, Income Tax, III Phase, Peenya Industrial Area,…

DCIT,CC-1(2), KOLKATA, KOLKATA vs. M/S. CHAMAN METALICS LTD. , MAHARASHTRA

In the result, the appeal of the Revenue stands dismissed

ITA 610/KOL/2023[2007-08]Status: DisposedITAT Kolkata18 Oct 2023AY 2007-08

Bench: Shri Sanjay Garganddr. Manish Borad

Section 133(6)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH KOLKATA "ी संजय गग", "या"यक सद"यएवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member andDr. Manish Borad, Accountant Member I.T.A No.610/Kol/2023 Assessment year: 2007-08 DCIT, CC-1(2), Kolkata.........................................................……Appellant vs. M/s ChamanMetallics Ltd....................…............,..…...…..…..Respondent A-26, MIDC, Tadali Growth Centre, Chandrapur-442406, Maharashtra. [PAN: AACCC3756E] Appearances by: Shri Sanjay Paul, Addl. CIT(DR), appeared on behalf of the…

KEN FINANCIAL SERVICES LTD.,MUMBAI vs. PR. CIT - 4, MUMBAI

Appeal of the assessee is allowed

ITA 894/MUM/2021[2010-11]Status: DisposedITAT Mumbai31 May 2023AY 2010-11

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanvk-Vk-La- 894@Eaqcbz@2021 ¼Fu-Oa- 2010&11½ Ken Financial Services Ltd. 101, Shah Arcade, A Wing, Shah Archade Sra Chs Ltd Rani Sati Marg, Malad (E) Mumbai-400 097 ..... Vihykfkhz/Appellant Pan No. Aaack4929K Cuke Vs. Principal Commissioner Of Income Tax Room No. 629, 6Th Floor, Aayakar Bhavan, M.K. Road, ..... Izfroknh/Respondent Mumbai-400 020

For Appellant: Dr. K. Shivaram & Shri Rahul Hakani izfroknh }kjk@For Respondent: Shri Byomakesh P. K. Panda, CIT-DR

Section 143(1)Section 147Section 148Section 263

…. Thus, to verify as to how closing balances have been arrived at, the PCIT should have revised assessment for the preceding assessment year i.e. AY 2009-10. In support of his contentions, he placed reliance on the decision in the case of Ivan Singh vs. ACIT, 422 ITR 128 (Bombay) 2.3. The ld. Counsel for the assessee contended that for the very reason (i.e. alleged bogus entries from entities from entities of Vipul Vidur Bhatt) the AO had P a g e | 5 KEN FINANCIAL SERVICES LTD. made addition in AY 2009-10. The CIT(A) vide order dated 24.10.2019 deleted the addition. The Department carried the issue in appeal bef…

SHYAMASHREE FINVEST (P) LTD,GUWAHATI vs. INCOME TAX OFFICER, WARD7(3), KOLKATA

In the result, the appeal filed by the assessee in I

ITA 106/GTY/2020[2014-15]Status: DisposedITAT Guwahati16 Jan 2023AY 2014-15

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 124Section 143(2)Section 250Section 271Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाु, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. Nos.: 105 & 106/GTY/2020 Assessment Year: 2014-15 Shyamashree Finvest Pvt. Ltd.……………..................Appellant [PAN: AAECS 2114 E] Vs. ITO, Ward-7(3), Kolkata...………………………………Respondent Appearances by: Sh. Akkal Dudhewewala, Adv., appeared on behalf of the Assessee. Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Dat…

SHYAMASHREE FINVEST (P) LTD,GUWAHATI vs. INCOME TAX OFFICER, WARD7(3), KOLKATA

In the result, the appeal filed by the assessee in I

ITA 105/GTY/2020[2014-15]Status: DisposedITAT Guwahati16 Jan 2023AY 2014-15

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 124Section 143(2)Section 250Section 271Section 68

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] डॉ. मनीष बोरड, लेखा सदस्य एवं श्री संजय शमाु, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. Nos.: 105 & 106/GTY/2020 Assessment Year: 2014-15 Shyamashree Finvest Pvt. Ltd.……………..................Appellant [PAN: AAECS 2114 E] Vs. ITO, Ward-7(3), Kolkata...………………………………Respondent Appearances by: Sh. Akkal Dudhewewala, Adv., appeared on behalf of the Assessee. Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Dat…

Ivan Singh v. Asstt. CIT

What is Ivan Singh v. Asstt. CIT authority for?

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Issues it is cited on

Judgments citing Ivan Singh v. Asstt. CIT

ACIT, CHENNAI vs. M/S. BSR BUILDERS ENGINEERS CONTRACTORS , CHENNAI

BSR BUILDERS ENGINEERS CONTRACTORS,,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(3), CHENNAI

BSR BUILDERS ENGINEERS CONTRACTORS, ,CHENNAI vs. DCIT, CENT. CIRCLE-2(3), CHENNAI

DCIT, CHENNAI vs. BSR BUILDERS ENGINEERS CONTRACTORS, CHENNAI

JAY KUNDAN BHATT,VIRAR vs. DCIT, CENTRAL CIRCLE 1(1), MUMBAI, MUMBAI

INCOME TAX OFFICER, C R BUILDING DELHI vs. VIRAT PROMOTERS PRIVATE LIMITED, NEW DELHI

EXCEL TELESONIC INDIA PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

DCIT, INT.TAX.CIRCLE, GURGAON vs. ANIL KUMAR GOEL, GURUGRAM

DHARMANANDAN DEVELOPERS,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

ROHIT M. SAVLA,MUMBAI vs. ITO WARD-27(3)(1), MUMBAI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -6(3), MUMBAI, MUMBAI vs. SPARKLE CLEAN TECH PVT. LTD, MUMBAI

ACIT CIRCLE-22(1), MUMBAI vs. RAHEJA LEGACY TRUST, MUMBAI

RAHEJA LEGENCY TRUST,MUMBAI vs. ACIT, CIR-22(1), MUMBAI

INNER WHEEL CLUB OF DELHI MID TOWN,NEW DELHI vs. ACIT-CPC-BANGLORE, BANGLORE

DCIT-1(2)1, MUMBAI, MUMBAI vs. B. BRAUN MEDICAL INDIA PVT LTD , MUMBAI

ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE vs. M AND M EQUIPMENTS PRIVATE LIMITED, BANGALORE

DCIT,CC-1(2), KOLKATA, KOLKATA vs. M/S. CHAMAN METALICS LTD. , MAHARASHTRA

KEN FINANCIAL SERVICES LTD.,MUMBAI vs. PR. CIT - 4, MUMBAI

SHYAMASHREE FINVEST (P) LTD,GUWAHATI vs. INCOME TAX OFFICER, WARD7(3), KOLKATA

SHYAMASHREE FINVEST (P) LTD,GUWAHATI vs. INCOME TAX OFFICER, WARD7(3), KOLKATA