Kundan Rice Mills Ltd. v. ACIT

120 Taxmann.com 422High Court2020#13331 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 147Section 148Section 142(1)Section 143(2)Section 143(3)Section 144BSection 151Section 15HA of SEBI Act

Issues it is cited on

borrowed satisfactionpenny stocksection 151reason to believeaccommodation entryassistant commissionersection 148section 15section 147transfercompanyprescribed

Judgments citing Kundan Rice Mills Ltd. v. ACIT

MR. MURUGAN KARTHIK MEIYAPPAN,CHENNAI vs. ITO, NCW-10(6), CHENNAI

In the result the appeal of the assessee is allowed

ITA 2184/CHNY/2025[2015-16]Status: DisposedITAT Chennai04 Mar 2026AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. B. Ramakrishnan, F.C.A )*For Respondent: Shri. N. Rajakumar, Addl. CIT
Section 142(1)Section 143(2)Section 147Section 148Section 15HSection 234BSection 250

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद$य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2184/Chny/2025 &नधा"रण वष" / Assessment Year: 2015-16 Mr. Murugan Karthik ITO, Meiyappan, vs. Non Corporate Ward 10(6), New No. 7, Old No. 9-A, AVM Chennai. Avenue, Dr Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AACPM-8115-E] (अपीलाथ(/Appellant) ()*यथ(/Respondent) अपीलाथ( क+ ओर से/Appellant by : Shri. B. Ramakrishnan, F.C.A )*यथ( क…

INTERGRATOR CONSULTANTS PRIVATE LIMITED ,DELHI vs. DCIT, CENTRAL CIRCLE - 1(4), MUMBAI, MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 2256/MUM/2025[2015-16]Status: DisposedITAT Mumbai25 Nov 2025AY 2015-16
Section 143(3)Section 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“C” BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER&\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nITA No. 2256/Mum/2025\n(Assessment Year: 2015-16)\nIntegrator Consultants Pvt Vs. DCIT, CC – 1(4)\nLtd.,\n902, 9th Floor,\n551, Abhinav Apartment,\nPratishtha Bhavan, Old\nVasundhara Enclave, East\nCGO Annexe, MK Road,\nDelhi, Delhi – 110096\nMumbai – 400020.\nPAN/GIR No. AAAC10517P\n(Applicant)\n(Respondent)\nAssessee by Shri Ravi Gantra\nRevenue by Shri Virabhdra Mahajan, Sr. DR\nDate of Hearing\n24.09.2025\nDate of Pronouncement\n25.11.2025\nआद…

LAURELS PROPERTIES PRIVATE LIMITED,DELHI vs. DCIT CC-1(4), MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 1179/MUM/2025[2015-16]Status: DisposedITAT Mumbai05 Sept 2025AY 2015-16
Section 143(3)Section 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"A\" BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 1179/Mum/2025\n(Assessment Year: 2015-16)\nLaurels Properties Pvt Ltd\nVs. DCIT, CC – 1(4)\n4353/4C Ansari Road,\n902,\n9th\nFloor,\nDaryaganj, Delhi\nPratishtha Bhavan, Old\nCGO Annexe, MK Road,\nMumbai – 400020.\nPAN/GIR No. AAACL2421K\n(Applicant)\n(Respondent)\nAssessee by Ms. Simran Dhawan\nRevenue by\nShri Aditya Rai, Sr. DR\nDate of Hearing\n05.06.2025\nDate of Pronouncement\n04.09.2025\nआदेश / ORDER\nPER SANDEEP GOSAIN, JM:\nT…

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BANGALORE

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore
Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

RAAJRATNA ENERGY HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

ITA 1184/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore
Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Vs. ITO, Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

PUMARTH CREDIT CAPITAL LTD,INDORE vs. ACIT 4 (1), INDORE, INDORE

The appeal of the assessee is allowed for

ITA 197/IND/2024[2015-16]Status: DisposedITAT Indore18 Mar 2025AY 2015-16

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year: 2015-16 Pumarth Credit Capital Ltd. Acit-4(1), 28/29, Vimla Mahal, Indore 755, Peddar Road, बनाम/ Opp. Jaslok Hospital, Vs. Mumbai (Assessee / Appellant) (Revenue / Respondent) Pan: Aabcp8823E Assessee By Shri Sumit Nema, Sr. Adv. With Gagan Tiwari Adv. Revenue By Shri Sanjiv Kumar, Sr. Dr Date Of Hearing 20.12.2024 Date Of Pronouncement 18.03.2025

Section 143(3)Section 147Section 148Section 151Section 43

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER, AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER Assessment Year: 2015-16 Pumarth Credit Capital Ltd. ACIT-4(1), 28/29, Vimla Mahal, Indore 755, Peddar Road, बनाम/ Opp. Jaslok Hospital, Vs. Mumbai (Assessee / Appellant) (Revenue / Respondent) PAN: AABCP8823E Assessee by Shri Sumit Nema, Sr. Adv. With Gagan Tiwari Adv. Revenue by Shri Sanjiv Kumar, Sr. DR Date of Hearing 20.12.2024 Date of Pronouncement 18.03.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appea…

ADITI ENTERPRISES P LTD,INDORE vs. THE ACIT,CENTRAL CIRCLE-2, INDORE

ITA 434/IND/2022[2015-16]Status: DisposedITAT Indore02 Jan 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Aditi Enterprises Private Acit, Ltd., Central Circle -2, बनाम/ 264, Indore. Shreenagar Extension, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aacca5139R Assessee By Ms. Shreya Jain & Vibha Tiwari, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.10.2023 Date Of Pronouncement 02.01.2024

Section 143(1)Section 147Section 148Section 151Section 234BSection 234DSection 69C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2015-16 Aditi Enterprises Private ACIT, Ltd., Central Circle -2, बनाम/ 264, Indore. Shreenagar Extension, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) PAN: AACCA5139R Assessee by Ms. Shreya Jain and Vibha Tiwari, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 09.10.2023 Date of Pronouncement 02.01.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 02.11.2022…

Kundan Rice Mills Ltd. v. ACIT (120 Taxmann.com 422) — Cited in 7 Judgments | BharatTax