Kaveri Rice Mills v. CIT

157 Taxmann 376High Court2006#5517 most cited

What is Kaveri Rice Mills v. CIT authority for?

When additions are made to income based on purchases, the extent of the addition can be limited to the gross profit, not necessarily the total purchase amount.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Kaveri Rice Mills · section 69c · unexplained expenditure · addition to purchases · gross profit addition · accommodation entry · peak credit theory

Sections most often in play

Section 69CSection 133(6)Section 147Section 115BBESection 142(1)Section 143(2)Section 143(3)Section 144B

Issues it is cited on

peak credit theorysatisfaction notenon-speaking ordersection 69caccommodation entrysection 133aprincipal commissioner of income-taxunexplained expendituresection 153cincriminating materialsection 44section 131

Judgments citing Kaveri Rice Mills v. CIT

INCOME TAX OFFICER, LUCKNOW vs. RAJEEV KUMAR KAPOOR, LUCKNOW

In the result, the appeal of the Revenue is dismissed

ITA 424/LKW/2023[2021-22]Status: DisposedITAT Lucknow20 Jan 2026AY 2021-22

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR
Section 1Section 115BSection 133(6)Section 143(3)Section 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2021-22 Income Tax Officer, vs. Rajeev Kumar Kapoor, 306, Arohi Lucknow Trade Centre, Chowk, Lucknow- 226003 PAN: AHQPK1081L (Appellant) (Respondent) Assessee by: Sh. Rakesh Garg, Advocate Revenue by: Sh. R.R.N. Shukla, Addl CIT DR Date of hearing: 03.11.2025 Date of pronouncement: 20.01.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the Revenue against the order of the ld. CIT(A)- wherein the ld. CIT(A) has deleted the additions made by…

RAJVEER LEAF SPRINGS PRIVATE LIMITED,PALDA. INDORE vs. DCIT/ACIT- 4(1), AAYAKAR BHAWAN, RESIDENCY AREA, INDORE

The appeal of the assesse is allowed for statistical purpose

ITA 245/IND/2025[2018-19]Status: DisposedITAT Indore28 Nov 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M Joshirajveer Leaf Springs Dcit/Acit-4(1), बनाम/ Private Limited, Indore Vs. D-405, Shubh City, Palda, Indore

Section 133(6)Section 147rSection 246ASection 250Section 253Section 69C

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER Rajveer Leaf Springs DCIT/ACIT-4(1), बनाम/ Private Limited, INDORE Vs. D-405, Shubh City, Palda, Indore (PAN:AAHCR2870H) (Assessee/Appellant) (Revenue/Respondent) Assessee by S/Shri Harsh Chouske&KunalAgrawal,, ARs Revenue by ShriAshishPorwal, DR Date of Hearing 20.11.2025 Date of Pronouncement 28.11.2025 आदेश / O R D E R Per Paresh M Joshi, J.M: This is an appeal filed by the assessee Under Section 253 of the Income Tax Act, 1961 (here…

JEWELS EMPORIUM A LEGACY,JAIPUR vs. ACIT,CC-1, JAIPUR

In the result, the appeal of the assessee stands allowed

ITA 1215/JPR/2024[2009-10]Status: DisposedITAT Jaipur21 Aug 2025AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT,Sr.-DR a
Section 143(3)Section 145(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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, AM vk;dj vihy la-@ITA. No. 1215/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2009-10 Jewels Emporium A Legacy cuke The ACIT, D-7, MI Road, Vs. Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFJ1456A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tarun Mittal, C.A. jktLo dh vksj ls@ Revenue by :…

JAJOO RASHMI REFRACTORIES LIMITED,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE 4-JAIPUR,, JAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed for\nstatistical purposes

ITA 209/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Ms. Prabha Rana, AdvocateFor Respondent: Shri Gaurav Awasthi, JCIT-DR
Section 131Section 145Section 147Section 69C

…{ "clean_text": "आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,\"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिकसदस्य एवंश्रीराठोडकमलेशजयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकरअपीलसं. / ITA No. 209/JPR/2025\nनिर्धारणवर्ष / Assessment Year : 2018-19\nM/s. Jajoo Rashmi Refractories Ltd.\n28,F-409(A), Road No.14, SSI Enclave\nShopping Centre, Ambabadi – 302 039\nबनाम The DCIT\nVs.\nCircle-4\nJaipur\nस्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAACJ 8517 G\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारित…

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

SHIVAM READYMIX PRIVATE LIMITED,NEEMUCH vs. THE PCIT(CENTRAL), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 412/JPR/2024[2013-14]Status: DisposedITAT Jaipur12 Nov 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Ms. Alka Gautam (CIT)
Section 143(3)Section 153ASection 153DSection 263Section 69C

…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, AM vk;dj vihy la-@ITA No. 412/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Shivam Readymix Private Limited The PCIT (Central), Vs. 25, Jawahar Nagar, Kamal Chowk, Jaipur. Meemuch-458441, Madhya Pradesh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAMCS9840B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Tarun Mittal…

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7900/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7899/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7898/DEL/2019[2014-15]Status: DisposedITAT Delhi20 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7897/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7896/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6897/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6896/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6895/DEL/2019[2014-15]Status: DisposedITAT Delhi20 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6894/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6893/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6893/Del/2019 : Asstt. Year : 2012-13 ITA No. 6894/Del/2019 : Asstt. Year : 2013-14 ITA No. 6895/Del/2019 : Asstt. Year : 2014-15 ITA No. 6896/Del/2019 : Asstt. Year : 2015-16 ITA No. 6897/Del/2019 : Asstt. Year : 2016-17 M/s Kumar Brothers Co., Vs ACIT, 615, Hemjunt Tower, 98, Nehru Central Circle-26, Place, New Delhi-110019 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAAFK2691R ITA No. 7896/Del/2019 : Asstt. Year : 2012-13 ITA No. 7897/Del/2019 : Asstt. Year…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR vs. PSA CONSTRUCTION, RAIPUR

In the result, appeal of the revenue is dismissed

ITA 145/RPR/2018[2015-16]Status: DisposedITAT Raipur17 Jul 2023AY 2015-16

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 133ASection 145(3)Section 250(4)Section 253

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.145/RPR/2018 (Assessment Years: 2014-2015) ACIT, Circle-2(1), Raipur Vs PSA Construction, 24B, South Avenue, Choubey Colony Raipur PAN No. :AAHFP 3578 K (अपीलाथ" /Appellant) (""यथ" / Respondent) .. : Shri Veekaas S Sharma, CA िनधा"रती क" ओर से /Assessee by राज"व क" ओर से /Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 01/05/2023 घोषणा क" तार"ख/Dat…

INCOME-TAX OFFICER, WARD - 5(2),, PUNE vs. PRADEEP LAXMANRAO DHUMAL,, PUNE

In the result, the appeal of Revenue is dismissed

ITA 2470/PUN/2017[2010-11]Status: DisposedITAT Pune21 Feb 2020AY 2010-11

Bench: Shri George Mathan, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Pramod ShingteFor Respondent: Shri S.P. Walimbe

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI GEORGE MATHAN, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA No.2470/PUN/2017 "नधा"रण वष" / Assessment Year : 2010-11 The Income Tax Officer, Ward-5(2), Pune. ………. अपीलाथ" / Appellant बनाम v/s Shri Pradeep Laxmanrao Dhumai, ………. ""यथ" / C*303, Akshay Garden Sambaji Respondent Nagar, Dhankawadi, Pune – 411 043. PAN : AARPD7977N. Assessee by : Shri Pramod Shingte. Revenue by : Shri S.P. Walimbe. सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of Hearing : 21.02.2020 Date of Pronouncement: 21.02.…

SHRI KIRTIKUMAR VASANTBHAI THAKKAR,,PATAN vs. THE INCOME TAX OFFICER, WARD-1,, PATAN

In the result, both the grounds of the appeal of the assessee are dismissed

ITA 3042/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad27 Nov 2017AY 2007-08
For Appellant: Shri M. S. Chhajad, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 131(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2007-08 Shi Kiritkumar The ITO, Vasantbhai Thakkar, Wd-1, Prop. Of M/s. Divya Vs Patan Traders (Respondent) PAN: ADVPT8412B (Appellant) Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri M. S. Chhajad, A.R. Date of hearing : 22-11-2017 Date of pronouncement : 27-11-2017 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2007-08, arises from order of the CIT(A), Gandhinagar dated 14-07-2014, in proceedings un…

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