Kamdhenu Enterprises Pvt. Ltd. v. ITO

146 Taxmann.com 417High Court2023#12170 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 147Section 148Section 143(1)Section 143(2)Section 143(3)Section 144Section 144BSection 250

Issues it is cited on

full and true disclosurefirst proviso to section 147beyond four yearssection 80icsection 80isundry creditorsspeaking ordersection 142section 139section 80section 143(1)section 143(2)

Judgments citing Kamdhenu Enterprises Pvt. Ltd. v. ITO

The Deputy Commissioner of Income Tax, Central Circle, Dehradun vs. M/S. Sharda Exports, Haridwar

In the result, appeal of the Assessee in ITA No

ITA 45/DDN/2022[2007-08]Status: DisposedITAT Dehradun26 Sept 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 139Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…1 ITA No. 40, 41, 44 & 45/DDN/2022 M/s Sharda Export Vs. the ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 40/DDN/2022 (A.Y 2006-07) I.T.A. No. 41/DDN/2022 (A.Y 2007-08) M/s Sharda Exports Vs ACIT C/o. Sh. Jitenera Kumar Gupta Central Circle, Income Tax 219, Railway Road, Meerut- Office, 16-A, cross Road, 250001,Uttar Pradesh Dehradun PAN: AAYFS1694N Appellant Respondent I.T.A. No. 44/DDN/2022 (A.Y 2006-07) I.T.A. No. 45/DDN/2022 (A.Y 2007-08) ACIT Vs M/s Sharda Exports Ce…

The Deputy Commissioner of Income Tax, Central Circle, Dehradun vs. M/S. Sharda Exports, Haridwar

In the result, appeal of the Assessee in ITA No

ITA 44/DDN/2022[2006-07]Status: DisposedITAT Dehradun26 Sept 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 139Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…1 ITA No. 40, 41, 44 & 45/DDN/2022 M/s Sharda Export Vs. the ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 40/DDN/2022 (A.Y 2006-07) I.T.A. No. 41/DDN/2022 (A.Y 2007-08) M/s Sharda Exports Vs ACIT C/o. Sh. Jitenera Kumar Gupta Central Circle, Income Tax 219, Railway Road, Meerut- Office, 16-A, cross Road, 250001,Uttar Pradesh Dehradun PAN: AAYFS1694N Appellant Respondent I.T.A. No. 44/DDN/2022 (A.Y 2006-07) I.T.A. No. 45/DDN/2022 (A.Y 2007-08) ACIT Vs M/s Sharda Exports Ce…

M/S. Sharda Exports, Meerut vs. The Assistant Commissioner of Income Tax, Central Circle, Dehradun

In the result, appeal of the Assessee in ITA No

ITA 41/DDN/2022[2007-2008]Status: DisposedITAT Dehradun26 Sept 2025AY 2007-2008

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 139Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…1 ITA No. 40, 41, 44 & 45/DDN/2022 M/s Sharda Export Vs. the ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 40/DDN/2022 (A.Y 2006-07) I.T.A. No. 41/DDN/2022 (A.Y 2007-08) M/s Sharda Exports Vs ACIT C/o. Sh. Jitenera Kumar Gupta Central Circle, Income Tax 219, Railway Road, Meerut- Office, 16-A, cross Road, 250001,Uttar Pradesh Dehradun PAN: AAYFS1694N Appellant Respondent I.T.A. No. 44/DDN/2022 (A.Y 2006-07) I.T.A. No. 45/DDN/2022 (A.Y 2007-08) ACIT Vs M/s Sharda Exports Ce…

M/S. Sharda Exports, Meerut vs. The Assistant Commissioner of Income Tax, Central Circle, Dehradun

In the result, appeal of the Assessee in ITA No

ITA 40/DDN/2022[2006-07]Status: DisposedITAT Dehradun26 Sept 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 139Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…1 ITA No. 40, 41, 44 & 45/DDN/2022 M/s Sharda Export Vs. the ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘DEHRADUN/’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 40/DDN/2022 (A.Y 2006-07) I.T.A. No. 41/DDN/2022 (A.Y 2007-08) M/s Sharda Exports Vs ACIT C/o. Sh. Jitenera Kumar Gupta Central Circle, Income Tax 219, Railway Road, Meerut- Office, 16-A, cross Road, 250001,Uttar Pradesh Dehradun PAN: AAYFS1694N Appellant Respondent I.T.A. No. 44/DDN/2022 (A.Y 2006-07) I.T.A. No. 45/DDN/2022 (A.Y 2007-08) ACIT Vs M/s Sharda Exports Ce…

Ajeet Kumar Rampuria, Tonk vs. ITO Ward 7(2), Tonk

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

ITA 44/JPR/2025[2013-14]Status: DisposedITAT Jaipur20 May 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sandeep Jhanwar, C.AFor Respondent: Sh. Anup Singh, Addl. CIT
Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 44/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Ajeet Kumar Rampuria ITO, Vs. Prop. M/s Ajay Arts, Ward 7(2), Mahaveer Chock, Tonk Tonk LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABGPR 3327 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sandeep Jhanwar, C.A jktLo dh vksj ls@ Revenue by : Sh. An…

Commissioner of Income Tax Exemptions Kolkata vs. M/S Tata Medical Centre Trust

Appeal stands dismissed and the connected

ITAT/186/2023HC Calcutta26 Sept 2023

Bench: The Assessing Officer In The Course Of The Proceedings Subsequent To The Order Passed Under Section 148A(D) Of The Income Tax Act, 1961 Dated 19Th April, 2023. 2. During The Pendency Of The Proceedings The Assessment Has Been Completed & The Assessment Order Has Been Passed On 13.03.2025 Which Is Sought To Be Brought

For Appellant: Mr. Pranit Bag, AdvocateFor Respondent: Mr. Soumen Bhattacharjee, Advocate
Section 143(2)Section 143(3)Section 148Section 148ASection 154

…1 O - 17 IN THE HIGH COURT AT CALCUTTA CIVIL APPELLATE JURISDICTION ORIGINAL SIDE PRESENT : THE HON’BLE CHIEF JUSTICE T.S SIVAGNANAM And THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) APO/186/2023 IA NO: GA/1/2023 ADWEALTH STOCK BROKING PRIVATE LIMITED VS UNION OF INDIA AND ORS. For Appellant : Mr. Pranit Bag, Advocate Ms. Pooja Jewrajka, Advocate For Respondent : Mr. Soumen Bhattacharjee, Advocate Mr. Ankan Das, Advocate Ms. Shradhya Ghosh, Advocate Heard on : May 5, 2025 Judgment on : May 5, 2025 1. T.S. SIVAGNANAM, CJ : This int…

The Deputy Commissioner of Income Tax, Central Circle, Dehradun vs. M/S. Sharda Exports, Haridwar

In the result, the appeal of the Assessee is allowed and the appeal of the revenue is dismissed

ITA 43/DDN/2022[2005-06]Status: DisposedITAT Dehradun15 Sept 2023AY 2005-06

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) M/S. Sharda Exports, Vs. Ito, C/O. Sh. Jitendra Kumar Gupta, Ward-1(3)(3), 219, Railway Road, Meerut Haridawar (Appellant) (Respondent) Pan: Aayfs1694N Dcit, Vs. M/S. Sharda Exports, Central Circle, C/O. Sh. Jitendra Kumar Gupta, Dehradun 219, Railway Road, Meerut (Appellant) (Respondent) Pan: Aayfs1694N

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Amar Singh Rana, Sr. DR
Section 147Section 148Section 151Section 80Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI Before Sh. C. N. Prasad, Judicial Member and SHRI M. BALAGANESH, Accountant Member (Through Video Conferencing) M/s. Sharda Exports, Vs. ITO, C/o. Sh. Jitendra Kumar Gupta, Ward-1(3)(3), 219, Railway Road, Meerut Haridawar (Appellant) (Respondent) PAN: AAYFS1694N DCIT, Vs. M/s. Sharda Exports, Central Circle, C/o. Sh. Jitendra Kumar Gupta, Dehradun 219, Railway Road, Meerut (Appellant) (Respondent) PAN: AAYFS1694N Assessee by : Shri Raj Kumar, CA Revenue by: Shri Amar Singh Rana, Sr. DR Date of Hearing 21/08/2023 Date of pronouncement 15/09/2023 O R D…

M/S. Sharda Exports, Meerut vs. The Income Tax Officer, Ward-1(3)(3), Haridwar

In the result, the appeal of the Assessee is allowed and the appeal of the revenue is dismissed

ITA 39/DDN/2022[2005-2006]Status: DisposedITAT Dehradun15 Sept 2023AY 2005-2006

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) M/S. Sharda Exports, Vs. Ito, C/O. Sh. Jitendra Kumar Gupta, Ward-1(3)(3), 219, Railway Road, Meerut Haridawar (Appellant) (Respondent) Pan: Aayfs1694N Dcit, Vs. M/S. Sharda Exports, Central Circle, C/O. Sh. Jitendra Kumar Gupta, Dehradun 219, Railway Road, Meerut (Appellant) (Respondent) Pan: Aayfs1694N

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Amar Singh Rana, Sr. DR
Section 147Section 148Section 151Section 80Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI Before Sh. C. N. Prasad, Judicial Member and SHRI M. BALAGANESH, Accountant Member (Through Video Conferencing) M/s. Sharda Exports, Vs. ITO, C/o. Sh. Jitendra Kumar Gupta, Ward-1(3)(3), 219, Railway Road, Meerut Haridawar (Appellant) (Respondent) PAN: AAYFS1694N DCIT, Vs. M/s. Sharda Exports, Central Circle, C/o. Sh. Jitendra Kumar Gupta, Dehradun 219, Railway Road, Meerut (Appellant) (Respondent) PAN: AAYFS1694N Assessee by : Shri Raj Kumar, CA Revenue by: Shri Amar Singh Rana, Sr. DR Date of Hearing 21/08/2023 Date of pronouncement 15/09/2023 O R D…

Kamdhenu Enterprises Pvt. Ltd. v. ITO (146 Taxmann.com 417) — Cited in 8 Judgments | BharatTax