Krishan Kumar Saraf v. CIT

49 ITR 406Income Tax Appellate Tribunal2016#12838 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2018 to 2024.

Judgments citing Krishan Kumar Saraf v. CIT

ITO, WD.9(1), Kolkata vs. M/S Maharaj Vincom Pvt. Ltd., Kolkata

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…s integra in the light of the various case laws relied upon by the Ld. counsel of the assessee as mentioned in his submissions, as noted above. The issue is squarely covered by the various case laws/decisions: i) M/s Westlife Development Ltd vs Pr.CIT (2016) 49 ITR 406 (Mum Trib) ii) Valiant Glass Works vs. ACIT ITA 1612/Mum/2013 dated 27.07.2016 iii) Steel Strips Ltd vs ACIT (1995) 53 ITR 553 (Chd Trib) iv) P V Doshi vs CIT (1978) 113 ITR 0022 (Guj HC) v) CIT vs Income Tax Appellate Tribunal & Ors (2012) 78 DTR 113 (Del HC) vi) Mavany Brothers vs CIT Tax Appeal No. 8 of 2007 dated 17.04.2015 7.1 The of the Co…

ITO, Ward-6(1), Kolkata vs. M/S Daniel Commodities Pvt. Ltd., Kolkata

ITA 645/KOL/2020[2009-10]Status: DisposedITAT Kolkata07 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.645/Kol/2020 Assessment Year: 2009-10 Ito, Ward-6(1), Kolkata………..…….......................…...……………....Appellant Vs. M/S Daniel Commodities Pvt. Ltd…..........…..........................…..…..... Respondent 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] C.O. 4/Kol/2023 (A/O I.T.A. No.645/Kol/2020) Assessment Year: 2009-10 M/S Daniel Commodities Pvt. Ltd…………….....................…..…..... Cross-Objector 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] Vs Ito, Ward-6(1), Kolkata …………….......................…...……………....Respondent Appearances By: Shri Abhijit Kundu, Cit-Dr, Advocate, Appeared On Behalf Of The Department. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : February 23, 2024 Date Of Pronouncing The Order : May 07, 2024

Section 143(1)Section 144Section 147Section 148Section 151Section 250Section 263

…integra in the light of the various case laws relied upon by the Ld. counsel of the assessee as mentioned in his submissions, as noted above. The issue is squarely covered by the various case laws/decisions: i) M/s Westlife Development Ltd vs Pr.CIT (2016) 49 ITR 406 (Mum Trib) ii) Valiant Glass Works vs. ACIT ITA 1612/Mum/2013 dated 27.07.2016 iii) Steel Strips Ltd vs ACIT (1995) 53 ITR 553 (Chd Trib) iv) P V Doshi vs CIT (1978) 113 ITR 0022 (Guj HC) v) CIT vs Income Tax Appellate Tribunal & Ors (2012) 78 DTR 113 (Del HC) vi) Mavany Brothers vs CIT Tax Appeal No. 8 of 2007 dated 17.04.2015 7.1 The of the Co…

Charbuja Marmo (India) Pvt. Ltd., Delhi vs. Pr.CIT- 2, New Delhi

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 143(1)Section 147Section 148Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.No.4749/Del./2019 Assessment Year 2010-2011 M/s. Charbhuja Marmo The Principal (India) Pvt. Ltd., New Delhi – 110 015. Commissioner of Income PAN AADCC5143L vs C/o. Shri Kapil Goel, Tax – 2, Room No.394, Advocate, F-26/124, Sector-7, Rohini, C.R. Building, New Delhi. Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Ms. Nidhi Srivastava, CIT-DR Date of Hearing : 17.12.2019 Date of Pronouncement : 31.12.2019 ORD…

M/S. Sri Balaji Forgings (P) Ltd., New Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of Assessee is allowed

ITA 3216/DEL/2017[2009-10]Status: DisposedITAT Delhi09 Jan 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Advocates &For Respondent: Shri S.S.Rana, CIT-D.R
Section 143(1)Section 143(3)Section 147Section 148Section 263

…//Fit for Publication// A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI PRASHANT MAHARISHI, A.M. ITA.No.3216/Del./2017 Assessment Year 2009-2010 M/s. Sri Balaji Forgings (P) Ltd., H.No.5001, Ahata The PCIT Delhi-8, Kidara, Pahari Dheeraj, New Delhi. vs. New Delhi – 110 006. PAN AAACS1255L (Appellant) (Respondent) Shri Gautam Jain, Shri Piyush Kamal, For Assessee : Advocates & Shri Lalit Mohan, C.A. For Revenue : Shri S.S.Rana, CIT-D.R. Date of Hearing : 03.01.2019 Date of Pronouncement : 09.01.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by…

Superior Buildwell Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 3301/DEL/2017[2009-10]Status: DisposedITAT Delhi10 Dec 2018AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI PRASHANT MAHARISHI, A.M. ITA.No.2269/Del./2017 Assessment Year 2007-2008 M/s. Supersonic Technologies Pvt. Ltd., A- 104, Panchal Complex, The PCIT-8, vs. Chand Vihar, IP Extension, New Delhi. Delhi – 110 092. PAN AAICS6245A (Appellant) (Respondent) For Assessee : Shri Ved Jain, Advocate & Shri Ashish Chadha, C.A. For Revenue : Shri S.S.Rana, CIT-D.R. ITA.No.2857/Del./2017 Assessment Year 2007-2008 M/s. SPJ Hotels Private Limited, New Delhi-110017 The PCIT-8, PAN AAKCS7722C Room No.297, Central vs. C/o. Kapil…

M/S. Spj Hotels Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 2857/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Dec 2018AY 2007-08

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI PRASHANT MAHARISHI, A.M. ITA.No.2269/Del./2017 Assessment Year 2007-2008 M/s. Supersonic Technologies Pvt. Ltd., A- 104, Panchal Complex, The PCIT-8, vs. Chand Vihar, IP Extension, New Delhi. Delhi – 110 092. PAN AAICS6245A (Appellant) (Respondent) For Assessee : Shri Ved Jain, Advocate & Shri Ashish Chadha, C.A. For Revenue : Shri S.S.Rana, CIT-D.R. ITA.No.2857/Del./2017 Assessment Year 2007-2008 M/s. SPJ Hotels Private Limited, New Delhi-110017 The PCIT-8, PAN AAKCS7722C Room No.297, Central vs. C/o. Kapil…

M/S. Shiv Sai Infrastructure (P) Ltd., New Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 2527/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Dec 2018AY 2007-08

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI PRASHANT MAHARISHI, A.M. ITA.No.2269/Del./2017 Assessment Year 2007-2008 M/s. Supersonic Technologies Pvt. Ltd., A- 104, Panchal Complex, The PCIT-8, vs. Chand Vihar, IP Extension, New Delhi. Delhi – 110 092. PAN AAICS6245A (Appellant) (Respondent) For Assessee : Shri Ved Jain, Advocate & Shri Ashish Chadha, C.A. For Revenue : Shri S.S.Rana, CIT-D.R. ITA.No.2857/Del./2017 Assessment Year 2007-2008 M/s. SPJ Hotels Private Limited, New Delhi-110017 The PCIT-8, PAN AAKCS7722C Room No.297, Central vs. C/o. Kapil…

M/S. Supersonic Technologies Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 2269/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Dec 2018AY 2007-08

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI PRASHANT MAHARISHI, A.M. ITA.No.2269/Del./2017 Assessment Year 2007-2008 M/s. Supersonic Technologies Pvt. Ltd., A- 104, Panchal Complex, The PCIT-8, vs. Chand Vihar, IP Extension, New Delhi. Delhi – 110 092. PAN AAICS6245A (Appellant) (Respondent) For Assessee : Shri Ved Jain, Advocate & Shri Ashish Chadha, C.A. For Revenue : Shri S.S.Rana, CIT-D.R. ITA.No.2857/Del./2017 Assessment Year 2007-2008 M/s. SPJ Hotels Private Limited, New Delhi-110017 The PCIT-8, PAN AAKCS7722C Room No.297, Central vs. C/o. Kapil…

Krishan Kumar Saraf v. CIT (49 ITR 406) — Cited in 8 Judgments | BharatTax