Md. Serajuddin & Bros. v. CIT

24 Taxmann.com 46High Court2012#9099 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 115BBESection 153ASection 69BSection 132(4)Section 143(3)Section 69CSection 132Section 132(1)

Issues it is cited on

section 4(1)section 60warrant of authorisationsection 52on money receiptfull value of considerationsection 69bdumb documentssection 132(4a)section 127on-moneychild

Judgments citing Md. Serajuddin & Bros. v. CIT

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOTA vs. BANAS BUILDERS AND DEVELOPERS LLP, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 269/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 240/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

ACIT, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

ITA 239/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Dec 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SHRI. VIJAYKUMAR SATYANARAYAN AGROYA, LATUR

In the result, appeal of the Revenue is dismissed

ITA 623/PUN/2024[2019-20]Status: DisposedITAT Pune31 Jul 2024AY 2019-20

Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 133ASection 250Section 60ASection 60BSection 69ASection 69B

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.623/PUN/2024 िनधा"रण वष" / Assessment Year:2019-20 The Dy.Commissioner of V Shri Vijaykumar Income Tax, Central Circle- s Satyanarayan Agroya, 1, Aurangabad. Prop.YashodaJewellers, Saraf Lane, Latur – 413512. PAN: AHQPA9339K Appellant/ Revenue Respondent /Assessee Assessee by None Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 31/07/2024 Date of pronouncement 31/07/2024 आदेश/ ORDER PER…

M/S FEELINGS,MARGAO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI

The appeal is ALLOWED in above terms

ITA 149/PAN/2019[2014-15]Status: DisposedITAT Panaji01 Sept 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 149/Pan/2019 धििाारण वर्ा / Assessment Year : 2014-15 M/S. Feelings, H. No. 2730, Murida, Fatorda Margao Goa- 403601 Pan:Aabff4135A . . . . . . . अपीलाथी / Appellant

For Appellant: Shri Rahul SardaFor Respondent: Shri N. Shrikanth
Section 143(3)Section 253(1)Section 263Section 30Section 40

…॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 149/PAN/2019 धििाारण वर्ा / Assessment Year : 2014-15 M/s. Feelings, H. No. 2730, Murida, Fatorda Margao Goa- 403601 PAN:AABFF4135A . . . . . . . अपीलाथी / Appellant बिाम / V/s. Pr. Commissioner of Income Tax, Panaji, Goa. . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee by : Shri Rahul Sarda Revenue by : Shri N. Shrikanth सुनवाई की तारीख / Date of conclusive Hearing…

DCIT,CENTRAL-2, INDORE vs. SHRI KRIHNA KUMAR VERMA, INDORE

In the result, appeal of the revenue is dismissed

ITA 185/IND/2020[2017-18]Status: DisposedITAT Indore10 Feb 2023AY 2017-18

Bench: SHRI CHANDRA MOHAN GARG (Judicial Member), SHRI BHAGIRATH MAL BIYANI (Accountant Member)

Section 115BSection 139Section 153ASection 69ASection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH ‘DB’: INDORE BEFORE, SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER DCIT(Central)-2 Shri Krishna Kumar Verma Indore 23, Gajanand Complex Vs. Bada Sarafa Indore (M.P.) 452 001 PAN-ABBPV 3565D (Appellant) (Respondent) Appellant by Shri Ashish Porwal, Sr. DR Respondent by Shri Anil Kamal Garg and Shri Arpit Gaur, ARs Date of hearing 16.11.2022 Date of pronouncement 10.02.2023 ORDER PER CHANDRA MOHAN GARG,JM: This appeal has been filed by the Revenue against the order of Learned Commissioner of Income Tax (Appeals)-3, Bhopa…

ADI NARAYAN GUPTA,CUTTACK vs. DCIT, CENTRAL CIRCLE 4(2), KOLKATA

In the result, the appeal of assessee dismissed

ITA 35/KOL/2022[2014-15]Status: DisposedITAT Kolkata10 Jun 2022AY 2014-15

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2014-15 Adi Narayan Gupta Deputy Commissioner Of Vs. (Pan:Aaspg3101C) Income Tax, Central Circle- 4(2), Kolkata. (Appellant) (Respondent) Present For: Appellant By : Shri Subhash Agarwal & Siddharth Agarwal, Advocates Respondent By : Smt. Ranu Biswas, Addl. Cit, Dr Date Of Hearing : 06.06.2022 Date Of Pronouncement : 10.06.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A), Kolkata-21 Appeal No. Itba/Apl/S/250/2021- 22/1037822452(1) Dated 15.12.2021 For A.Y. 2014-15 Passed Against The Assessment Order U/S.154 R.W.S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit, Central Circle-4(2), Dated 10.03.2017. 2. Grounds Of Appeal Taken By The Assessee Read As Under: “1. For That The Order Passed By The Ld. Cit(A) Nfac On 15-12-2021 Against The Appeal No.Cit(A), Kolkata-21/11201/2016-17 Is Unwarranted, Arbitrary, Invalid & Bad-In-Law, In So Far As They Are Against The Interest Of The Appellant Company. 2. For That The Ld. Commissioner Appeals Erred In Law As Well As In Facts Of The Case By Confirming/Dismissing The Appeal Of The Assessee Against The Additions/Disallowances Made By Ld. Acit Central Circle 4(2), Kolkata, Amounting To Rs.19,50,828/-, Claimed By The Assessee As Expenses On Account Of Interest Paid To Various Loan Creditors. 3. For That The Ld. Commissioner Appeals Erred In Law As Well As In Facts Of The Case By Confirming The Disallowances Of Rs.19,50,828/- Disallowed By Ld. Acit Central Circle 4(2)/Kolkata On The Ground That The Nexus Between

For Appellant: Shri Subhash Agarwal & Siddharth AgarwalFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR
Section 143(3)Section 154Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Adi Narayan Gupta Deputy Commissioner of Vs. (PAN:AASPG3101C) Income Tax, Central Circle- 4(2), Kolkata. (Appellant) (Respondent) Present for: Appellant by : Shri Subhash Agarwal & Siddharth Agarwal, Advocates Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 06.06.2022 Date of Pronouncement : 10.06.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal by the assessee is directed against the order of ld. CIT(A), Kolkata-21…

M/S. MAC INDUSTRIES,,VALSAD vs. THE INCOME TAX OFFICER, WARD- 6,, VAPI

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

ITA 1036/AHD/2016[2009-10]Status: DisposedITAT Surat19 Oct 2020AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1036/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2009-10) M/S. Mac Industries, Vs. Income Tax Officer, Plot No.1, 2407/2, Gidc, Sarigam, Ward-6, Vapi. Ta- Umbergaon, Valsad-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefm2011M (Assessee) (Respondent) Assessee By : Shri Hardik Vora - Ar Respondent By : Ms Anupama Singhla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 22/09/2020 घोषणाक"तार"ख/Date Of Pronouncement : 19/10/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Hardik Vora - ARFor Respondent: Ms Anupama Singhla – Sr. DR
Section 143(3)Section 147Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.1036/AHD/2016 ("नधा"रणवष" / Assessment Year: (2009-10) M/s. Mac Industries, Vs. Income Tax Officer, Plot No.1, 2407/2, GIDC, Sarigam, Ward-6, Vapi. Ta- Umbergaon, Valsad-396230. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFM2011M (Assessee) (Respondent) Assessee by : Shri Hardik Vora - AR Respondent by : Ms Anupama Singhla – Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 22/09/2020 घोषणाक"तार"ख/Date of Pronouncement : 19/10/2020 आदेश / O R D E R PER Dr. A. L. SAINI, ACCOUNTANT MEMBER: By way of this…

DCIT, CIR-22, KOLKATA, KOLKATA vs. M/S. LOVELOCK & LEWES, KOLKATA

In the result, the appeal of the Revenue for A

ITA 1021/KOL/2017[2010-11]Status: DisposedITAT Kolkata08 Mar 2019AY 2010-11

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 143(3)

…ng before us, the ld. Counsel for the assessee has also raised an alternative ground in support of the assessee’s case on this issue by relying, inter alia, on the decision of the Hon’ble Calcutta High Court in the case of Md. Serajuddin & Brothers –vs.- CIT [24 Taxmann.com 46]. We accordingly direct the Assessing Officer to consider this alternative contention raised on behalf of the assessee if the assesese fails to get relief on the main issue, which is restored by us to the file of the Assessing Officer. Ground No. 2 of the Revenue’s appeal is accordingly treated as allowed for statistical purposes. 25. As r…

DCIT, CIR-22, KOLKATA, KOLKATA vs. M/S. LOVELOCK & LEWES, KOLKATA

In the result, the appeal of the Revenue for A

ITA 1020/KOL/2017[2007-08]Status: DisposedITAT Kolkata08 Mar 2019AY 2007-08

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 143(3)

…ng before us, the ld. Counsel for the assessee has also raised an alternative ground in support of the assessee’s case on this issue by relying, inter alia, on the decision of the Hon’ble Calcutta High Court in the case of Md. Serajuddin & Brothers –vs.- CIT [24 Taxmann.com 46]. We accordingly direct the Assessing Officer to consider this alternative contention raised on behalf of the assessee if the assesese fails to get relief on the main issue, which is restored by us to the file of the Assessing Officer. Ground No. 2 of the Revenue’s appeal is accordingly treated as allowed for statistical purposes. 25. As r…

KAMAL JEWELLERS,DEHRADUN vs. ADDL. CIT, DEHRADUN

In the result, the appeal of the Revenue is dismissed and appeal of assessee is partly allowed for statistical purposes

ITA 1154/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Jan 2016AY 2009-10

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. P.K. Mishra, C.AFor Respondent: Sh. Rishpal Bedi, Sr. DR
Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘D’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 1128/Del./2014 Asstt. Year :2009-10 A.C.I.T., Circle 2, vs. Kamal Jewellers, Dehradun. 35, Kamal Market, New Delhi [PAN : AABFK1986C] ITA No. 1154/Del./2014 Asstt. Year :2009-10 Kamal Jewellers, vs. Addl. C.I.T., Range 2, 35, Kamal Market, New Delhi Dehradun. (Appellant) (Respondent) Revenue by : Sh. Rishpal Bedi, Sr. DR Assessee by : Sh. P.K. Mishra, C.A. Date of hearing : 12.01.2016 Date of pronouncement : 19.01.2016 ORDER Per L.P. Sahu, Accountant Member: The…

ACIT, DEHRADUN vs. KAMAL JEWELLERS, DEHRADUN

In the result, the appeal of the Revenue is dismissed and appeal of assessee is partly allowed for statistical purposes

ITA 1128/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Jan 2016AY 2009-10

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. P.K. Mishra, C.AFor Respondent: Sh. Rishpal Bedi, Sr. DR
Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘D’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 1128/Del./2014 Asstt. Year :2009-10 A.C.I.T., Circle 2, vs. Kamal Jewellers, Dehradun. 35, Kamal Market, New Delhi [PAN : AABFK1986C] ITA No. 1154/Del./2014 Asstt. Year :2009-10 Kamal Jewellers, vs. Addl. C.I.T., Range 2, 35, Kamal Market, New Delhi Dehradun. (Appellant) (Respondent) Revenue by : Sh. Rishpal Bedi, Sr. DR Assessee by : Sh. P.K. Mishra, C.A. Date of hearing : 12.01.2016 Date of pronouncement : 19.01.2016 ORDER Per L.P. Sahu, Accountant Member: The…