Lal Aggarwal v. ACIT, Circle 62(1), New Delhi (Delhi-Trib)\n

130 Taxmann.com 380High Court2021#19056 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Judgments citing Lal Aggarwal v. ACIT, Circle 62(1), New Delhi (Delhi-Trib)\n

DCIT 4(3)(1), MUMBAI vs. MANBHARI CONSTRUCTIONS PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the revenue bearing ITA\nNo

ITA 4034/MUM/2024[2016-17]Status: DisposedITAT Mumbai13 Jun 2025AY 2016-17
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194CSection 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “D”, MUMBAI\nBEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND\nSHRI ANIKESH BANERJEE, JUDICIAL MEMBER\nITA No.4034/Mum/2024\n(Assessment year: 2016-17)\nDCIT 4(3)(1), Mumbai\nRoom No.649, 6th Floor,\nAayakar Bhavan, M.K. Road,\nMumbai-400 020\nVS Manbhari Constructions Private\nLimited,\n2121, Vasant Pride, Thakur\nComplex, Kandivali-400 101\nPAN : AAECM4919K\nAPPELLANT\nRESPONDENT\nC.O. No.289/Mum/2024\n(Arising out of ITA No.4034/Mum/2024)\n(Assessment year: 2016-17)\nManbhari Constructions Private\nLimited,\n2121, Vasant Pride, Thakur\n…

KAUSHIK LAXMIDAS POPAT,MUMBAI vs. ITO, WARD 29(2)(1), MUMBAI

The appeal of the assessee is allowed for statistical purpose in the terms aforesaid

ITA 1135/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.1135/मुं/2023 (िन.व. 2014-15) Kaushik Laxmidas Popat, 17, Ratnadeep, S.L.Road, Mulund (West), Mumbai – 400 080. Pan: Aaqpp-6733-M ...... अपीलाथ"/Appellant बनाम Vs. Ito, Ward 29(2)(1), 201, Prtyakshkar Bhavan, C-10, Bkc, Bandra (East), Mumbai – 400 051 ..... "ितवादी/Respondent Assessee By : Shri Rajesh Athavale Revenue By : Ms. Usha Gaikwad

For Appellant: Shri Rajesh AthavaleFor Respondent: Ms. Usha Gaikwad
Section 44A

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती. एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.1135/मुं/2023 (िन.व. 2014-15) Kaushik Laxmidas Popat, 17, Ratnadeep, S.L.Road, Mulund (West), Mumbai – 400 080. PAN: AAQPP-6733-M ...... अपीलाथ"/Appellant बनाम Vs. ITO, Ward 29(2)(1), 201, Prtyakshkar Bhavan, C-10, BKC, Bandra (East), Mumbai – 400 051 ..... "ितवादी/Respondent Assessee by : Shri Rajesh Athavale Revenue by : Ms. Usha Gaikwad सुनवाई की ितिथ/ Da…

SHAMJI MAYA & SONS,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, the appeal of the assessee is allowed in above terms

ITA 93/RJT/2016[2011-12]Status: DisposedITAT Rajkot25 Jan 2023AY 2011-12

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar"नधा"रणवष"/Assessment Year: 2011-12 M/S. Shamji Maya & Sons, Vs. Income Tax Officer, Narayan Chambers, Ward-2, Bank Of Baroda Bldg., Bhuj-Kutch Station Road, Bhuj Pan : Abdfs 5703 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kalpesh Doshi, Ar Revenue By : Shri B.D. Gupta, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 17.11.2022 घोषणा क" तार"ख /Date Of Pronouncement: 25.01.2023 आदेश/O R D E R Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-3, Rajkot (Hereinafter Referred To As “Cit(A)”) Dated 19.02.2016 Passed U/S 250(6) Of The Income-Tax Act, 1961, (Hereinafter Referred To As “The Act”) For Assessment Year (Ay) 2011-12. 2. This Is A Recalled Matter. In The First Round Of Litigation, The Tribunal Vide Order Dated 30.07.2019 In Ita No.93/Rjt/2016 For The Assessment Year 2011-12, Had Dismissed The Appeal Of The Assessee. However, The Assessee Moved A Miscellaneous Application Praying Recall Of The Order On The Ground That The Alternate Contention Raised By The Assessee To Tax The Undisclosed Contract Receipts Of Rs.15,41,000/- On Estimated Basis, In View Of The Decision Of Hon’Ble Jurisdictional High Court In The Case Of Cit Vs.Industries, Reported In (2002) 124 Taxman 654 (Guj), As Relied Upon By The Assessee, Was Not Considered By The Tribunal While Adjudicating The Case. The Tribunal, Therefore, Vide Order Dated 16.09.2022 Recalled The Appeal In View Of The Judgement Of Hon’Ble

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri B.D. Gupta, Sr. DR
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER "नधा"रणवष"/Assessment Year: 2011-12 M/s. Shamji Maya & Sons, Vs. Income Tax Officer, Narayan Chambers, Ward-2, Bank of Baroda Bldg., Bhuj-Kutch Station Road, Bhuj PAN : ABDFS 5703 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Kalpesh Doshi, AR Revenue by : Shri B.D. Gupta, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 17.11.2022 घोषणा क" तार"ख /Date of Pronouncement: 25.01.2023 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: This appeal filed by…

PURNA CHANDRA ROUT,GURGAON vs. ITO WARD - 1(4), NEW DELHI

In the result, the assessee’s appeal is partly allowed

ITA 1087/DEL/2020[2014-15]Status: DisposedITAT Delhi12 Apr 2022AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhrypurna Chandra Rout, Vs. Ito, C/O. Ca Mr Sahu, M Sahu& Ward-1(4), Associates, Ca. H. No. 651, Ff, New Delhi Sec-10A, Near Meenakshi Public School, Gurgaon Pan: Aeopr1604R (Appellant) (Respondent)

For Appellant: Shri M. R. Sahu, CAFor Respondent: ShriVipulKashyap, Sr. DR
Section 250(6)

…eipts. 3. The Ld. AR before us relied upon the judgments passed by the coordinate benches in the cases of ShriKayyum Ahmed Vs. ITO, Ward-1(3), Meerut (ITA No. 2410/Del/2013 decided on 22.05.2015) and SohanLalAggarwal Vs. ACIT, Circle-62(1), New Delhi {(2021) 130 Taxmann.com 380-Del Tribunal}[ITA No. 986/Del/2017 decided on 11.08.2021] and submitted that in the identical situation, the Hon‟ble Courts clearly held that in case of the difference between the Assessee‟s books of account and as per Form No. 26AS, then on the said difference,only embedded portion of the profits is to be taken into consideration and the…

Lal Aggarwal v. ACIT, Circle 62(1), New Delhi (Delhi-Trib)\n (130 Taxmann.com 380) — Cited in 4 Judgments | BharatTax