Manoj Sharma v. ITO

103 Taxmann.com 105High Court2019#13188 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 115BBE Section 133(6)Section 143(3)Section 144B Section 1961: Sections 133(6)Section 1961: Sections 142(1)Section 1961: Sections 143(1)Section 1961: Sections 143(2)

Issues it is cited on

genuineness of the transaction total income business document interest

Judgments citing Manoj Sharma v. ITO

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…

Alexis Global Private Limited, New Delhi vs. Assistant Commissioner of Income Tax, Circle 2(2), Delhi

ITA 2497/DEL/2024[2017-18]Status: DisposedITAT Delhi31 Jul 2024AY 2017-18

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

Section 143(2)Section 194CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Alexis Global Private Asst. CIT Limited Circle-2(2) B-24/3, Phase-2 Vs. Delhi Okhla Industrial Area New Delhi-110020 PAN:AAMCA 2161M (Appellant) (Respondent) Assessee by Sh. Ajay Wadhwa, Adv. & Ms.Rajini Handa, Adv. Respondent by Shri Kanv Bali, Sr. DR Date of Hearing 16/07/2024 Date of Pronouncement 31/07/2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals),…

Nyk Enterprises Pvt. Ltd., New Delhi vs. ITO Ward-18(4), New Delhi

In the result, the appeal of assessee is partly allowed

ITA 7393/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Jun 2023AY 2016-17

For Appellant: Shri Rujesh Sinha, AdvFor Respondent: Shri Om Prakash, Sr. DR

Section 143(1)Section 143(2)Section 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND Assessment Year: 2016-17 NYK Enterprises P. Ltd., ITO, Ward 18(4), New Delhi H.No. 83, Pocket-19, Sector-24, Rohini, New 110002 Delhi-110085 vs. PAN AADCN 1643 C (Appellant) (Respondent) For Assessee : Shri Rujesh Sinha, Adv. For Revenue : Shri Om Prakash, Sr. DR Date of Hearing : 06.04.2023 Date of Pronouncement : 23.06.2023 ORDER Per Chandra Mohan Garg:- The present appeal filed by the assessee for the assessment year 2016-17 is directed against the order of Ld. CIT(A)-6, Delhi dated 01.07.2019. It…

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

In the result, for both the years, the appeal of the assessee is partly allowed

ITA 3994/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Dec 2020AY 2014-15

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR

Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” New Delhi BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.3993 & 3994/DEL/2019 Assessment Years: 2013-2014 & 2014-15 Param Dairy Ltd., ACIT, Central Circle-14, 11/5B, 2nd Floor, Param New Delhi. Tower, Pusa Road, Vs. New Delhi. TAN/PAN: AACCP8066C (Appellant) (Respondent) Appellant by: Shri Ajay Vohra, Sr. Adv., Shri Rohit Jain, Adv., Shri Deepesh Jain, CA and Shri Divyam Mittal, CA. Respondent by: Smt. Sushma Singh, CIT-DR Date of hearing: 04 09 2020 Date of pronouncement: 03 12 2020 O R D E R PER AMIT SHUKLA, JUDICI…

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

In the result, for both the years, the appeal of the assessee is partly allowed

ITA 3993/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Dec 2020AY 2013-14

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri RohitFor Respondent: Smt. Sushma Singh, CIT-DR

Section 132Section 143(3)Section 153ASection 153DSection 234BSection 40A(3)Section 69C

Aggarwal Associates (Promoters) Ltd., Delhi vs. DCIT, Ghaziabad

In the result the ground No

ITA 787/DEL/2016[2009-10]Status: DisposedITAT Delhi09 Jul 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaraggarwal Associates Vs Dcit, Central Circle, (Promoters) Ltd., Ghaziabad 10, New Rajdhani Enclave, Vikas Marg, Delhi- 92 (Pan: Aaaca2789D)

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AGGARWAL ASSOCIATES VS DCIT, CENTRAL CIRCLE, (PROMOTERS) LTD., GHAZIABAD 10, NEW RAJDHANI ENCLAVE, VIKAS MARG, DELHI- 92 (PAN: AAACA2789D) Assessee By SH. NIPPEN MITTAL, CA Revenue By SH. S.S. RANA, CIT(DR) ORDER PER H.S. SIDHU, JM Assessee has filed this appeal against the impugned order dated 22.12.2015 passed by Ld. CIT(A), Ghaziabad on the following grounds:- 1. On the facts and circumstances of the case and in law, the CIT(A) has erred in confirming the add…

M/S. Mansarovar Infratech Pvt. Ltd., Tehri Garhwal vs. ACIT, Haridwar

In the result the ground No

ITA 7022/DEL/2014[2008-09]Status: DisposedITAT Delhi29 Apr 2019AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2008-09 M/S. Mansarovar Infratech Vs. Asstt. Commissioner Of Pvt. Ltd. (Formerly Known As Income Tax, Garhwal Mandal Sales Pvt. Circle Haridwar Ltd.), Dhalwala, Tehsil Narendera Nagar, Tehri Garhwal Pan :Aaacg5220B (Appellant) (Respondent) Appellant By Shri Gautam Jain, Advocate & Shri Lalit Mohan, Ca Respondent By Ms. Rinku Singh, Sr.Dr

Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “E”, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s. Mansarovar Infratech Vs. Asstt. Commissioner of Pvt. Ltd. (Formerly known as Income Tax, Garhwal Mandal Sales Pvt. Circle Haridwar Ltd.), Dhalwala, Tehsil Narendera Nagar, Tehri Garhwal PAN :AAACG5220B (Appellant) (Respondent) Appellant by Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA Respondent by Ms. Rinku Singh, Sr.DR Date of hearing 28.03.2019 Date of pronouncement 29.04.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee…