JaiminJewellery Exports (P) Ltd. v. ACIT-5(2) Mumbai

43 Taxmann.com 380Reported decision2014#12840 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing JaiminJewellery Exports (P) Ltd. v. ACIT-5(2) Mumbai

DCIT CENTRAL CIRCLE 1(1), CHENNAI vs. COASTAL ENERGY PVT LTD., CHENNAI

In the result, both the appeals filed by the assessee as well as Revenue are dismissed

ITA 1354/CHNY/2018[2009-10]Status: DisposedITAT Chennai06 Sept 2023AY 2009-10

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner Of No. 4, Buharia Towers, 5Th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [Pan:Aaacc4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Deputy Commissioner Of Vs. M/S. Coastal Energy Pvt. Ltd., No. 4, Buharia Towers, 5Th Floor, Income Tax, Central Circle 1(1), Moores Road, Chennai 600 006. Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Department By : Shri R. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 26.06.2023 घोषणा की तारीख /Date Of Pronouncement : 06.09.2023 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri R. Mohan Reddy, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/s. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner of No. 4, Buharia Towers, 5th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [PAN:AAACC4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The D…

COASTAL ENERGY PVT LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE 1(2), CHENNAI

In the result, both the appeals filed by the assessee as well as Revenue are dismissed

ITA 1337/CHNY/2018[2009-10]Status: DisposedITAT Chennai06 Sept 2023AY 2009-10

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/S. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner Of No. 4, Buharia Towers, 5Th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [Pan:Aaacc4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The Deputy Commissioner Of Vs. M/S. Coastal Energy Pvt. Ltd., No. 4, Buharia Towers, 5Th Floor, Income Tax, Central Circle 1(1), Moores Road, Chennai 600 006. Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Department By : Shri R. Mohan Reddy, Cit सुनवाई की तारीख/ Date Of Hearing : 26.06.2023 घोषणा की तारीख /Date Of Pronouncement : 06.09.2023 आदेश /O R D E R Per V. Durga Rao: Both The Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Order Of The Ld. Commissioner Of Income Tax

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri R. Mohan Reddy, CIT
Section 143(3)

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri Manjunatha, G. Accountant Member आयकर अपील सं./I.T.A. No.1337/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 M/s. Coastal Energy Pvt. Ltd., Vs. The Deputy Commissioner of No. 4, Buharia Towers, 5th Floor, Income Tax, Moores Road, Chennai 600 006. Corporate Circle 1(2), Chennai. [PAN:AAACC4160A] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.1354/Chny/2018 िनधा"रण वष"/Assessment Year: 2009-10 The D…

NAGREEKA EXPORTS LTD,KOLKATA vs. DCIT, CIRCLE - 6, KOLKATA , KOLKATA

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

ITA 906/KOL/2018[2009-10]Status: DisposedITAT Kolkata08 Feb 2019AY 2009-10

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.947/Kol/2016 आयकरअपीलसं./Ita No.906/Kol/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2009-10 )

For Appellant: ShriS.D. Verma, Advocate & Shri Sanjeev Kadel, FCAFor Respondent: Shri Saurabh Kumar, Addl. CIT DR
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.947/Kol/2016 आयकरअपीलसं./ITA No.906/Kol/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2009-10 ) Nagreeka Exports Ltd. Vs. DCIT, Circle-6, Kolkata 18, R.N. Mukherjee Road, Aayakar Bhawan, P-7, Chowringhee Kolkata-700001 Square, Kolkata-700069 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACN 9999 A (Assessee) .. (Revenue) Assessee by :ShriS.D. Verma, Advocate & Shri Sanjeev Kadel, FCA Respondent by : Shri Saurabh Kumar, Addl. CIT DR सुनवाईक"तार"ख/ Date of Hearing : 19/12/2018 घोषणाक"तार"ख/Date of…

NAGREEKA EXPORTS LTD.,KOLKATA vs. DCIT, CIR-6, KOLKATA, KOLKATA

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

ITA 947/KOL/2016[2010-2011]Status: DisposedITAT Kolkata08 Feb 2019AY 2010-2011

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.947/Kol/2016 आयकरअपीलसं./Ita No.906/Kol/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2009-10 )

For Appellant: ShriS.D. Verma, Advocate & Shri Sanjeev Kadel, FCAFor Respondent: Shri Saurabh Kumar, Addl. CIT DR
Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.947/Kol/2016 आयकरअपीलसं./ITA No.906/Kol/2018 ("नधा"रणवष" / Assessment Years: 2010-11 & 2009-10 ) Nagreeka Exports Ltd. Vs. DCIT, Circle-6, Kolkata 18, R.N. Mukherjee Road, Aayakar Bhawan, P-7, Chowringhee Kolkata-700001 Square, Kolkata-700069 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACN 9999 A (Assessee) .. (Revenue) Assessee by :ShriS.D. Verma, Advocate & Shri Sanjeev Kadel, FCA Respondent by : Shri Saurabh Kumar, Addl. CIT DR सुनवाईक"तार"ख/ Date of Hearing : 19/12/2018 घोषणाक"तार"ख/Date of…

GOLD STAR DIAMOND P. LTD,MUMBAI vs. ASST CIT 5(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 4212/MUM/2014[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Mahavir Singh & Shri Rajesh Kumard C I T - 5(1) M/S. Gold Star Diamond P. Ltd. Room No. 568, 5Th Floor 7/714, Prasad Chambers Vs. Aayakar Bhavan, M.K. Road Opera House, Mumbai 400004 Mumbai 400020 Pan – Aaacr4157Q Appellant Respondent M/S. Gold Star Diamond P. Ltd. D C I T - 5(1) 7/714, Prasad Chambers Room No. 568, 5Th Floor Vs. Opera House, Mumbai 400004 Aayakar Bhavan, M.K. Road Mumbai 400020 Pan – Aaacr4157Q Appellant Respondent

For Appellant: Shri M. SubramanianFor Respondent: Shri Akhilendra Yadav
Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri Mahavir Singh, Judicial Member and Shri Rajesh Kumar, Accountant Member D C I T - 5(1) M/s. Gold Star Diamond P. Ltd. Room No. 568, 5th Floor 7/714, Prasad Chambers Vs. Aayakar Bhavan, M.K. Road Opera House, Mumbai 400004 Mumbai 400020 PAN – AAACR4157Q Appellant Respondent M/s. Gold Star Diamond P. Ltd. D C I T - 5(1) 7/714, Prasad Chambers Room No. 568, 5th Floor Vs. Opera House, Mumbai 400004 Aayakar Bhavan, M.K. Road Mumbai 400020 PAN – AAACR4157Q Appellant Respondent Revenue by: Shri Akhilendra Yadav Assessee by: Shri M. Subramanian Date of…

DCIT 5(1), MUMBAI vs. GOLD STAR DIAMOND P.LTD, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3901/MUM/2014[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Mahavir Singh & Shri Rajesh Kumard C I T - 5(1) M/S. Gold Star Diamond P. Ltd. Room No. 568, 5Th Floor 7/714, Prasad Chambers Vs. Aayakar Bhavan, M.K. Road Opera House, Mumbai 400004 Mumbai 400020 Pan – Aaacr4157Q Appellant Respondent M/S. Gold Star Diamond P. Ltd. D C I T - 5(1) 7/714, Prasad Chambers Room No. 568, 5Th Floor Vs. Opera House, Mumbai 400004 Aayakar Bhavan, M.K. Road Mumbai 400020 Pan – Aaacr4157Q Appellant Respondent

For Appellant: Shri M. SubramanianFor Respondent: Shri Akhilendra Yadav
Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri Mahavir Singh, Judicial Member and Shri Rajesh Kumar, Accountant Member D C I T - 5(1) M/s. Gold Star Diamond P. Ltd. Room No. 568, 5th Floor 7/714, Prasad Chambers Vs. Aayakar Bhavan, M.K. Road Opera House, Mumbai 400004 Mumbai 400020 PAN – AAACR4157Q Appellant Respondent M/s. Gold Star Diamond P. Ltd. D C I T - 5(1) 7/714, Prasad Chambers Room No. 568, 5th Floor Vs. Opera House, Mumbai 400004 Aayakar Bhavan, M.K. Road Mumbai 400020 PAN – AAACR4157Q Appellant Respondent Revenue by: Shri Akhilendra Yadav Assessee by: Shri M. Subramanian Date of…

JCIT 16(3), MUMBAI vs. SHREE RAMKRISHNA EXPORT, MUMBAI

In the result, the appeal filed by the assessee in ITA No

ITA 112/MUM/2013[2009-10]Status: DisposedITAT Mumbai07 Nov 2016AY 2009-10

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 7311/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Shree Ramkrishna The Jt. Commissioner Of बनाम/ Exports Pvt. Ltd., Income Tax – 16(3), V. (Earlier Shree Ramkrishna Matru Mandir, Exports) Mumbai – 400 007. Ee 6011, Bharat Diamond Bourse, G Block, Bandra-Kurla Complex, Bandra East, Mumbai – 400 005. "थायी लेखा सं./Pan : Earlier Pan Aaafs6758D (Now Pan Aarcs2442Q) .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy
Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 7311/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Shree Ramkrishna The Jt. Commissioner of बनाम/ Exports Pvt. Ltd., Income Tax – 16(3), v. (earlier Shree Ramkrishna Matru Mandir, Exports) Mumbai – 400 007. EE 6011, Bharat Diamond Bourse, G Block, Bandra-Kurla Complex, Bandra East, Mumbai – 400 005. "थायी लेखा सं./PAN : Earlier PAN AAAFS6758D (now PAN AARCS2442Q) .. (अपीलाथ" /Appellant) (""यथ" / Responde…

SHREE RAMKRISHNA EXPORT,MUMBAI vs. JTCIT 16(3), MUMBAI

In the result, the appeal filed by the assessee in ITA No

ITA 7311/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Nov 2016AY 2009-10

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 7311/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Shree Ramkrishna The Jt. Commissioner Of बनाम/ Exports Pvt. Ltd., Income Tax – 16(3), V. (Earlier Shree Ramkrishna Matru Mandir, Exports) Mumbai – 400 007. Ee 6011, Bharat Diamond Bourse, G Block, Bandra-Kurla Complex, Bandra East, Mumbai – 400 005. "थायी लेखा सं./Pan : Earlier Pan Aaafs6758D (Now Pan Aarcs2442Q) .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy
Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 7311/Mum/2012 ("नधा"रण वष" / Assessment Year : 2009-10) M/s Shree Ramkrishna The Jt. Commissioner of बनाम/ Exports Pvt. Ltd., Income Tax – 16(3), v. (earlier Shree Ramkrishna Matru Mandir, Exports) Mumbai – 400 007. EE 6011, Bharat Diamond Bourse, G Block, Bandra-Kurla Complex, Bandra East, Mumbai – 400 005. "थायी लेखा सं./PAN : Earlier PAN AAAFS6758D (now PAN AARCS2442Q) .. (अपीलाथ" /Appellant) (""यथ" / Responde…

JaiminJewellery Exports (P) Ltd. v. ACIT-5(2) Mumbai (43 Taxmann.com 380) — Cited in 8 Judgments | BharatTax