Mumbai), DCIT v. Vipin Aggarwal

82 ITD 85Income Tax Appellate Tribunal2002#368 most cited

What is Mumbai), DCIT v. Vipin Aggarwal authority for?

Evidence corroborating entries of payments or loan/interest advancements found in seized material from a third party must specifically show the actual transfer of money from the third party to the recipient to be admissible.

237

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2026.

Also referred to as

DCIT v. Vipin Aggarwal · 82 ITD 85 · section 132 · section 153A · seized material · third party evidence · corroboration of entries · onus of proof · actual transfer of money · cash credits

Sections most often in play

Section 153ASection 132Section 143(3)Section 292CSection 132(4)Section 132(4A)Section 69Section 142(1)

Issues it is cited on

buyback of shareshundi transactionsection 23(3)section 132(4a)dumb documentssection 292csection 158bbsection 158b(b)third party informationonus of proofsection 65bsection 269t

Judgments citing Mumbai), DCIT v. Vipin Aggarwal

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1698/PUN/2024[2015-16]Status: DisposedITAT Pune09 Jan 2025AY 2015-16

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…3823/MUM/2019, dated 22.04.2022 viii) M/s. Simtools Pvt. Ltd. vs. DCIT vide ITA No.1574/Mum/2020, dated 09.02.2022 22 ITA.Nos.1696 to 1703/PUN./2024 ix) ITO vs. Kranti Impex Pvt. Ltd. vide ITA No.1229/Mum/2013, dated 28.02.2018 x) S.P. Goyal vs. DCIT (2002) 82 ITD 85 (TM) xi) D.A. Patel vs. DCIT [(1999) (3) Tmi 639 – ITAT Mumbai] 31. Referring to the copy of the assessment order she drew the attention of the Bench to the profit rate for the various assessment years which are as under: A.Y. % PBT 2012-13 5.5% 2013-14 5.7% 2014-15 7.7% 2015-16 10.6% 2016-17 14.5% 2017-18 17.3% 2018-19 17.9% 2019-20 22.9% 32. S…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1697/PUN/2024[2014-15]Status: DisposedITAT Pune09 Jan 2025AY 2014-15

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…3823/MUM/2019, dated 22.04.2022 viii) M/s. Simtools Pvt. Ltd. vs. DCIT vide ITA No.1574/Mum/2020, dated 09.02.2022 22 ITA.Nos.1696 to 1703/PUN./2024 ix) ITO vs. Kranti Impex Pvt. Ltd. vide ITA No.1229/Mum/2013, dated 28.02.2018 x) S.P. Goyal vs. DCIT (2002) 82 ITD 85 (TM) xi) D.A. Patel vs. DCIT [(1999) (3) Tmi 639 – ITAT Mumbai] 31. Referring to the copy of the assessment order she drew the attention of the Bench to the profit rate for the various assessment years which are as under: A.Y. % PBT 2012-13 5.5% 2013-14 5.7% 2014-15 7.7% 2015-16 10.6% 2016-17 14.5% 2017-18 17.3% 2018-19 17.9% 2019-20 22.9% 32. S…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

ITA 1696/PUN/2024[2013-14]Status: DisposedITAT Pune09 Jan 2025AY 2013-14

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And
Section 131Section 132Section 139Section 143(2)Section 153A

…Jaikumar Jain vide ITA Nos.3820 to 3823/MUM/2019, dated 22.04.2022 viii) M/s. Simtools Pvt. Ltd. vs. DCIT vide ITA No.1574/Mum/2020, dated 09.02.2022 ix) ITO vs. Kranti Impex Pvt. Ltd. vide ITA No.1229/Mum/2013, dated 28.02.2018 x) S.P. Goyal vs. DCIT (2002) 82 ITD 85 (TM) xi) D.A. Patel vs. DCIT [(1999) (3) Tmi 639 – ITAT Mumbai] 31. Referring to the copy of the assessment order she drew the attention of the Bench to the profit rate for the various assessment years which are as under: A.Y. % PBT 2012-13 5.5% 2013-14 5.7% 2014-15 7.7% 2015-16 10.6% 2016-17 14.5% 2017-18 17.3% 2018-19 17.9% 2019-20 22.9% 32. She…

Shri Satish Chandra Katta, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 438/JPR/2018[2012-13]Status: DisposedITAT Jaipur31 Dec 2024AY 2012-13
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

…upreme Court further went on to state that even correct and authentic entries in books of account cannot without independent evidence of their trustworthiness fix a liability upon a person. 1.5 The Hon'ble Tribunal in the case of S. P. Goyal v. Dy. CIT (2002) 82 ITD 85 (TM) has held that mere entry on loose sheet of paper not supported by actual cash cannot be considered to be sufficient evidence to treat the same as Cash credits under Sec. 68. This decision has been arrived at by considering the Supreme Court decision in the case of CBI v. V.C. Shukla, popularly known as the Jain Hawala Case. 1.6 In the case of…

Siyaram Exports India Private Limited, Jaipur vs. ITO Ward 6(4), Jaipur

ITA 151/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Dec 2024AY 2013-14
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

…upreme Court further went on to state that even correct and authentic entries in books of account cannot without independent evidence of their trustworthiness fix a liability upon a person. 1.5 The Hon'ble Tribunal in the case of S. P. Goyal v. Dy. CIT (2002) 82 ITD 85 (TM) has held that mere entry on loose sheet of paper not supported by actual cash cannot be considered to be sufficient evidence to treat the same as Cash credits under Sec. 68. This decision has been arrived at by considering the Supreme Court decision in the case of CBI v. V.C. Shukla, popularly known as the Jain Hawala Case. 1.6 In the case of…

Siyaram Exports India Private Limited, Jaipur vs. ITO Ward 6(4), Jaipur

ITA 145/JPR/2024[2011-12]Status: DisposedITAT Jaipur30 Dec 2024AY 2011-12
Section 142(1)Section 143(3)Section 144Section 153A

…preme Court further went on to state that even correct and authentic entries in books of account cannot without independent evidence of their trustworthiness fix a liability upon a person. 1.5 The Hon'ble Tribunal in the case of S. P. Goyal v. Dy. CIT (2002) 82 ITD 85 (TM) has held that mere entry on loose sheet of paper not supported by actual cash cannot be considered to be sufficient evidence to treat the same as Cash credits under Sec. 68. This decision has been arrived at by considering the Supreme Court decision in the case of CBI v. V.C. Shukla, popularly known as the Jain Hawala Case. 1.6 In the case of…

Siyaram Exports India Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 440/JPR/2018[2013-14]Status: DisposedITAT Jaipur30 Dec 2024AY 2013-14
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

…preme Court further went on to state that even correct and authentic entries in books of account cannot without independent evidence of their trustworthiness fix a liability upon a person. 1.5 The Hon'ble Tribunal in the case of S. P. Goyal v. Dy. CIT (2002) 82 ITD 85 (TM) has held that mere entry on loose sheet of paper not supported by actual cash cannot be considered to be sufficient evidence to treat the same as Cash credits under Sec. 68. This decision has been arrived at by considering the Supreme Court decision in the case of CBI v. V.C. Shukla, popularly known as the Jain Hawala Case. 1.6 In the case of…

Shri Satish Chandra Katta, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, Ground No. 3 is allowed for statistical purposes

ITA 437/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Dec 2024AY 2011-12
Section 142(1)Section 143(3)Section 144Section 153A

…upreme Court further went on to state that even correct and authentic entries in books of account cannot without independent evidence of their trustworthiness fix a liability upon a person. 1.5 The Hon'ble Tribunal in the case of S. P. Goyal v. Dy. CIT (2002) 82 ITD 85 (TM) has held that mere entry on loose sheet of paper not supported by actual cash cannot be considered to be sufficient evidence to treat the same as Cash credits under Sec. 68. This decision has been arrived at by considering the Supreme Court decision in the case of CBI v. V.C. Shukla, popularly known as the Jain Hawala Case. 1.6 In the case of…

Shri Satish Chandra Katta, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 436/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 Dec 2024AY 2010-11
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

…upreme Court further went on to state that even correct and authentic entries in books of account cannot without independent evidence of their trustworthiness fix a liability upon a person. 1.5 The Hon'ble Tribunal in the case of S. P. Goyal v. Dy. CIT (2002) 82 ITD 85 (TM) has held that mere entry on loose sheet of paper not supported by actual cash cannot be considered to be sufficient evidence to treat the same as Cash credits under Sec. 68. This decision has been arrived at by considering the Supreme Court decision in the case of CBI v. V.C. Shukla, popularly known as the Jain Hawala Case. 1.6 In the case of…

Laxmi Memorial Education Trust, Mangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1, Mangalore

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 756/BANG/2024[2021-22]Status: DisposedITAT Bangalore18 Jul 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Srinivas Kamath, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132

…isclosed in the regular books of accounts by assessee. We place reliance on the following judgements in support of our above findings: (i) CIT vs D.K.Gupta 174 Taxman 476 (Delhi) (ii) Ashwini Kumar vs ITO 39 ITD 183 (Delhi) (iii) S.P.Goyal vs DCIT (Mum) (TM) 82 ITD 85 (MUM) (iv) D.A.Patel vs DCIT 72 ITD 340 (Mum) Laxmi Memorial Education Trust, Mangalore Page 103 of 108 (v) Amarjeet Singh Bakshi (HUF) vs ACIT 86 ITD 13 (Delhi) (TM) (vi) Nagarjuna Construction Co Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan vs ACIT 74 ITD 298 (ix) CIT vs Atam Valves Pvt Ltd 184 Taxman…

Mohammed Ibrabim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangaluru

In the result, appeal of the assessee in ITA

ITA 486/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…in support of our above findings: ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala Page 18 of 62 (i) CIT vs D.K.Gupta 174 Taxman 476 (Delhi) (ii) Ashwini Kumar vs ITO 39 ITD 183 (Delhi) (iii) S.P.Goyal vs DCIT (Mum) (TM) 82 ITD 85 (MUM) (iv) D.A.Patel vs DCIT 72 ITD 340 (Mum) (v) Amarjeet Singh Bakshi (HUF) vs ACIT 86 ITD 13 (Delhi) (TM) (vi) Nagarjuna Construction Co Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan vs ACIT 74 ITD 298 (ix) CIT vs Atam Valves Pvt Ltd 184 Taxman 6 (P&H) 4.20 Thus, placing reliance on the seized m…

Mohammed Ibrahim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, appeal of the assessee in ITA

ITA 466/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…in support of our above findings: ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala Page 18 of 62 (i) CIT vs D.K.Gupta 174 Taxman 476 (Delhi) (ii) Ashwini Kumar vs ITO 39 ITD 183 (Delhi) (iii) S.P.Goyal vs DCIT (Mum) (TM) 82 ITD 85 (MUM) (iv) D.A.Patel vs DCIT 72 ITD 340 (Mum) (v) Amarjeet Singh Bakshi (HUF) vs ACIT 86 ITD 13 (Delhi) (TM) (vi) Nagarjuna Construction Co Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan vs ACIT 74 ITD 298 (ix) CIT vs Atam Valves Pvt Ltd 184 Taxman 6 (P&H) 4.20 Thus, placing reliance on the seized m…

Mohammed Ibrahim Mohideen, Kerala vs. Assistant Commissioner of Income-Tax, Central Circle-2, Mangalore

ITA 465/BANG/2024[2016-17]Status: DisposedITAT Bangalore08 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 153ASection 69B

…f accounts by assessee. We place reliance on the following judgements in support of our above findings: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) CIT vs D.K.Gupta 174 Taxman 476 (Delhi) Ashwini Kumar vs ITO 39 ITD 183 (Delhi) S.P.Goyal vs DCIT (Mum) (TM) 82 ITD 85 (MUM) D.A.Patel vs DCIT 72 ITD 340 (Mum) Amarjeet Singh Bakshi (HUF) vs ACIT 86 ITD 13 (Delhi) (TM) Nagarjuna Construction Co Ltd vs DCIT 23 Taxman.com 239 CIT vs C.L.Khatri 174 Taxman 652 T.S.Venkatesan vs ACIT 74 ITD 298 CIT vs Atam Valves Pvt Ltd 184 Taxman 6 (P&H) 4.20 Thus, placing reliance on the seized material is not proper and all the addi…

Mohammed Ibrahim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, appeal of the assessee in ITA

ITA 464/BANG/2024[2015-16]Status: DisposedITAT Bangalore08 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…in support of our above findings: ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala Page 18 of 62 (i) CIT vs D.K.Gupta 174 Taxman 476 (Delhi) (ii) Ashwini Kumar vs ITO 39 ITD 183 (Delhi) (iii) S.P.Goyal vs DCIT (Mum) (TM) 82 ITD 85 (MUM) (iv) D.A.Patel vs DCIT 72 ITD 340 (Mum) (v) Amarjeet Singh Bakshi (HUF) vs ACIT 86 ITD 13 (Delhi) (TM) (vi) Nagarjuna Construction Co Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan vs ACIT 74 ITD 298 (ix) CIT vs Atam Valves Pvt Ltd 184 Taxman 6 (P&H) 4.20 Thus, placing reliance on the seized m…

Mohammed Ibrahim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, appeal of the assessee in ITA

ITA 463/BANG/2024[2014-15]Status: DisposedITAT Bangalore08 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…in support of our above findings: ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala Page 18 of 62 (i) CIT vs D.K.Gupta 174 Taxman 476 (Delhi) (ii) Ashwini Kumar vs ITO 39 ITD 183 (Delhi) (iii) S.P.Goyal vs DCIT (Mum) (TM) 82 ITD 85 (MUM) (iv) D.A.Patel vs DCIT 72 ITD 340 (Mum) (v) Amarjeet Singh Bakshi (HUF) vs ACIT 86 ITD 13 (Delhi) (TM) (vi) Nagarjuna Construction Co Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan vs ACIT 74 ITD 298 (ix) CIT vs Atam Valves Pvt Ltd 184 Taxman 6 (P&H) 4.20 Thus, placing reliance on the seized m…

M/S. Emirates Hindustan Builders and Developers, Kerala vs. Assistant Commissioner of Income-Tax, Central Circle-2, Mangalore

In the result, appeals of the assessee in ITA Nos

ITA 415/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Guru Kumar S., D.R
Section 132(4)Section 143(3)Section 148Section 68

…closed in the regular books of accounts by assessee. We place reliance on the following judgements in support of our above findings: (i) CIT vs D.K.Gupta 174 Taxman 476 (Delhi) (ii) Ashwini Kumar vs ITO 39 ITD 183 (Delhi) (iii) S.P.Goyal vs DCIT (Mum) (TM) 82 ITD 85 (MUM) (iv) D.A.Patel vs DCIT 72 ITD 340 (Mum) (v) Amarjeet Singh Bakshi (HUF) vs ACIT 86 ITD 13 (Delhi) (TM) (vi) Nagarjuna Construction Co Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan vs ACIT 74 ITD 298 (ix) CIT vs Atam Valves Pvt Ltd 184 Taxman 6 (P&H) ITA Nos.414&415/Bang/2024 Emirates Hindust…

Mkh Infrastructure, Kerala vs. Deputy Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, appeals of the assessee in ITA Nos

ITA 174/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Guru Kumar S., D.R
Section 132(4)Section 143(3)Section 148Section 68

…closed in the regular books of accounts by assessee. We place reliance on the following judgements in support of our above findings: (i) CIT vs D.K.Gupta 174 Taxman 476 (Delhi) (ii) Ashwini Kumar vs ITO 39 ITD 183 (Delhi) (iii) S.P.Goyal vs DCIT (Mum) (TM) 82 ITD 85 (MUM) (iv) D.A.Patel vs DCIT 72 ITD 340 (Mum) (v) Amarjeet Singh Bakshi (HUF) vs ACIT 86 ITD 13 (Delhi) (TM) (vi) Nagarjuna Construction Co Ltd vs DCIT 23 Taxman.com 239 (vii) CIT vs C.L.Khatri 174 Taxman 652 (viii) T.S.Venkatesan vs ACIT 74 ITD 298 (ix) CIT vs Atam Valves Pvt Ltd 184 Taxman 6 (P&H) ITA Nos.414&415/Bang/2024 Emirates Hindust…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 435/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ohan Singh Arora vs. DCIT [2006] 101 TTJ 682 (689) (Mum) • Rajesh Jain vs. Dy. CIT [2006] 100 TTJ 929 (Del.) • Asst. CIT vs. Jorawar Singh M. Rathod [2005] 94 TTJ 867 (Ahd) • Aishwarya Rai vs. Dy. CIT [2007] 104 ITD 166 (TM) (Mum) • S.P. Goyal vs. DCIT [2002] 82 ITD 85 (Mumbai)(TM) • CBI v V.C. Shukla [1998] SCC 410 • M.M. Financers (P) Ltd. vs. DCIT [2007] 107 TTJ (Chennai) 200 • CIT v. Ashok Kumar Jain [369 ITR 145 (Raj.)] • Shree Ganesh Trading Co. v. CIT [257 CTR (Jharkhand) 159] • ACIT v. Ghatge Patil Industries Limited and vice-versa [ITA No. 1281 to 1284/Pun/2016] • Avishkar Infrastructure Pvt. Ltd. V. DCI…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 434/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

…ohan Singh Arora vs. DCIT [2006] 101 TTJ 682 (689) (Mum) • Rajesh Jain vs. Dy. CIT [2006] 100 TTJ 929 (Del.) • Asst. CIT vs. Jorawar Singh M. Rathod [2005] 94 TTJ 867 (Ahd) • Aishwarya Rai vs. Dy. CIT [2007] 104 ITD 166 (TM) (Mum) • S.P. Goyal vs. DCIT [2002] 82 ITD 85 (Mumbai)(TM) • CBI v V.C. Shukla [1998] SCC 410 • M.M. Financers (P) Ltd. vs. DCIT [2007] 107 TTJ (Chennai) 200 CIT v. Ashok Kumar Jain [369 ITR 145 (Raj.)] • • Shree Ganesh Trading Co. v. CIT [257 CTR (Jharkhand) 159] • ACIT v. Ghatge Patil Industries Limited and vice-versa [ITA No. 1281 to 1284/Pun/2016] • Avishkar Infrastructure Pvt. Ltd. V. DCI…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A

…ohan Singh Arora vs. DCIT [2006] 101 TTJ 682 (689) (Mum) • Rajesh Jain vs. Dy. CIT [2006] 100 TTJ 929 (Del.) • Asst. CIT vs. Jorawar Singh M. Rathod [2005] 94 TTJ 867 (Ahd) • Aishwarya Rai vs. Dy. CIT [2007] 104 ITD 166 (TM) (Mum) • S.P. Goyal vs. DCIT [2002] 82 ITD 85 (Mumbai)(TM) • CBI v V.C. Shukla [1998] SCC 410 • M.M. Financers (P) Ltd. vs. DCIT [2007] 107 TTJ (Chennai) M/s. Mukka Proteins Limited, Mangaluru Page 21 of 73 • CIT v. Ashok Kumar Jain [369 ITR 145 (Raj.)] • Shree Ganesh Trading Co. v. CIT [257 CTR (Jharkhand) 159] • ACIT v. Ghatge Patil Industries Limited and vice-versa [ITA No. 1281 to 1284/Pun…