Kumar Rajaram v. ITO

67 Taxmann.com 110Income Tax Appellate Tribunal2016#25452 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 143(3)Section 263 Section 56(2)(viib)Section 68

Judgments citing Kumar Rajaram v. ITO

Hollis Vitrified Private Limited, Morbi, Gujarat, India vs. The Principal Commissioner of Income Tax - 1, Rajkot, Gujarat, India

In the result, appeal filed by the assessee, is dismissed

ITA 363/RJT/2024[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Fenil H. Mehta, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 363/RJT/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCH5628Q (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Assessee by : Shri Fenil H. Mehta, Ld. AR राज"कीओरसे/Revenue by : Shri S…

Nya International, Surat vs. Principal Commissioner of Income Tax - 1, Surat

In the result, appeal filed by the assessee is allowed

ITA 57/SRT/2022[2012-13]Status: DisposedITAT Surat22 Feb 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.57/Srt/2022 "नधा"रणवष"/Assessment Year: (2012-13) (Physical Court Hearing) Nya International, Vs. The Pcit-1, Unit No.360, Plot No.239, Sez, Gidc Surat. Sachin, Suarat – 394230. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M

Section 10ASection 143(3)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.57/SRT/2022 "नधा"रणवष"/Assessment Year: (2012-13) (Physical Court Hearing) Nya International, Vs. The PCIT-1, Unit No.360, Plot No.239, SEZ, GIDC Surat. Sachin, Suarat – 394230. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHFN1681M Assessee by Shri Rasesh Shah, CA Respondent by Shri Asish Pophare, CIT-DR 09/12/2022 Date of Hearing Date of Pronouncement 22/02/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of this appeal, the assessee has challenged the correctne…

Techno Tracom Pvt. Ltd., Kolkata vs. ACIT, Cir.1(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 205/KOL/2021[2009-10]Status: DisposedITAT Kolkata18 Apr 2022AY 2009-10

Bench: Shri A. T. Varkey, Jm & Shri Rajesh Kumar, Am]

Section 153ASection 263

…back to the file of the AO for fresh enquiry which does not require any interference from our part and referred to two case laws in support of his submission: i) CIT Vs. Maithan International (2015) 56 Taxmann.com 283 (Cal); ii) Kumar Rajaram Vs. ITO (2016) 67 Taxmann.com 110 (Chennai. Trib.) 13. In his rejoinder to the Ld. CIT, DR’s submission that no proper enquiry was conducted by the AO (Central Circle) during post search assessment, the Ld. AR drew our attention to page no. 70 to 94 of paper book and brought to our notice that the AO, Central Circle in order to find out about ‘the nature and source’ of th…