N.K\nProteins v. DCIT

250 Taxmann 22Supreme Court of India2017#1032 most cited
105

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 143(3)Section 148Section 147Section 69CSection 69ASection 133(6)Section 115BBESection 132

Issues it is cited on

section 282a(1)section 65asection 282acircular tradingsection 140apurposive interpretationsection 151aapproval under section 151section 140beneficial ownersection 65bsection 292c

Judgments citing N.K\nProteins v. DCIT

Surana Jewellers, Delhi vs. ITO, Ward-47(3), New Delhi

Accordingly appeal filed by the assessee for assessment year 2008 – 09 is partly allowed

ITA 5416/DEL/2018[2008-09]Status: DisposedITAT Delhi26 May 2020AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Abhishek Mathur C AFor Respondent: Shri Pradeep Singh Gautam, Sr
Section 143Section 147Section 148Section 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5414 /Del/2018 (Assessment Year: 2008-09) Surana Enterprises Vs. ITO, 2890 Kinari Bazar Ward-47 (3) Chandni Chowk New Delhi New Delhi PAN: AADFS2575H (Appellant) (Respondent) ITA No. 5415 & 5416 /Del/2018 (Assessment Year: 2007-08 & 2008-09) Surana Jewelers Vs. ITO, 2790 Kinari Bazar Ward-47 (3) Chandni Chowk New Delhi New Delhi PAN: AABFS0381H (Appellant) (Respondent) Assessee by : Shri Abhishek Mathur C A Revenue by: Shri Pradeep Singh Gautam, Sr. DR D…

Surana Jewellers, Delhi vs. ITO, Ward-47(3), New Delhi

Accordingly appeal filed by the assessee for assessment year 2008 – 09 is partly allowed

ITA 5415/DEL/2018[2007-08]Status: DisposedITAT Delhi26 May 2020AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Abhishek Mathur C AFor Respondent: Shri Pradeep Singh Gautam, Sr
Section 143Section 147Section 148Section 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5414 /Del/2018 (Assessment Year: 2008-09) Surana Enterprises Vs. ITO, 2890 Kinari Bazar Ward-47 (3) Chandni Chowk New Delhi New Delhi PAN: AADFS2575H (Appellant) (Respondent) ITA No. 5415 & 5416 /Del/2018 (Assessment Year: 2007-08 & 2008-09) Surana Jewelers Vs. ITO, 2790 Kinari Bazar Ward-47 (3) Chandni Chowk New Delhi New Delhi PAN: AABFS0381H (Appellant) (Respondent) Assessee by : Shri Abhishek Mathur C A Revenue by: Shri Pradeep Singh Gautam, Sr. DR D…

Surana Enterprises, Delhi vs. ITO, Ward-47(3), New Delhi

Accordingly appeal filed by the assessee for assessment year 2008 – 09 is partly allowed

ITA 5414/DEL/2018[2008-09]Status: DisposedITAT Delhi26 May 2020AY 2008-09

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Abhishek Mathur C AFor Respondent: Shri Pradeep Singh Gautam, Sr
Section 143Section 147Section 148Section 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5414 /Del/2018 (Assessment Year: 2008-09) Surana Enterprises Vs. ITO, 2890 Kinari Bazar Ward-47 (3) Chandni Chowk New Delhi New Delhi PAN: AADFS2575H (Appellant) (Respondent) ITA No. 5415 & 5416 /Del/2018 (Assessment Year: 2007-08 & 2008-09) Surana Jewelers Vs. ITO, 2790 Kinari Bazar Ward-47 (3) Chandni Chowk New Delhi New Delhi PAN: AABFS0381H (Appellant) (Respondent) Assessee by : Shri Abhishek Mathur C A Revenue by: Shri Pradeep Singh Gautam, Sr. DR D…

ITO-32(1)(5), Mumbai vs. Shri. Harish Kantilal Jain, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 471/MUM/2019[2009-10]Status: DisposedITAT Mumbai07 Feb 2020AY 2009-10

Bench: Shri Saktijit Dey & Shri G. Manjunathaito-32(1)(5) Vs. Harish Kantilal Jain Room No.203, 2Nd Floor 404, Bhakti Apartment C-11, Bandra Kurla Complex Opp. Jain Temple Bandra(E) Jambli Galli Mumbai-400 051 Borivali (West) Mumbai-400 092

Section 143(1)Section 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITO-32(1)(5) Vs. Harish Kantilal Jain Room No.203, 2nd Floor 404, Bhakti Apartment C-11, Bandra Kurla complex Opp. Jain Temple Bandra(E) Jambli Galli Mumbai-400 051 Borivali (West) Mumbai-400 092 PAN/GIR No.AAHPJ0490Q (Appellant) .. Respondent) Revenue by Shri Ashish Kumar, DR Assessee by None Date of Hearing 27/01/2020 Date of Pronouncement 07/02/2020 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the revenue is directed against, the orde…

ITO 6(3)(1), Mumbai vs. Ideen Furniture Pvt. Ltd, Mumbai

In the result, appeal of the revenue is dismissed

ITA 440/MUM/2019[2010-11]Status: DisposedITAT Mumbai27 Jan 2020AY 2010-11

Bench: Shri R.C. Sharma: A.Y : 2010-11

For Appellant: Shri Mahesh SabooFor Respondent: Shri Anoop Hiwase
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER : A.Y : 2010-11 Income Tax Officer 6(3)(1) vs. M/s. Ideen Furniture Pvt. Ltd 5th Floor, Room No.510 Militia Apartments, 4th Floor Aayakar Bhavan M.P. Road, Mazgaon M.K.Road, Mumbai – 400 020 Mumbai – 400 010 PAN NO: AABC15128F Revenue by : Shri Anoop Hiwase Assessee by : Shri Mahesh Saboo Date of Hearing : 07/01/2020 Date of Pronouncement : 27/01/2020 O R D E R PER R.C. SHARMA, ACCOUNTANT MEMBER This appeal filed by the revenue is against the order of CIT(A)-12, Mumbai for the A.Y.2010-11 in the matter o…

It- 4 (2)(4), Mumbai vs. Jugal Sedulal Khetan, Thane

In the result this appeal filed by the revenue stands dismissed

ITA 5964/MUM/2018[2009-10]Status: DisposedITAT Mumbai07 Jan 2020AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pawan Singh (JM) I.T.A. No. 5964/Mum/2018 (Assessment Year 2009-10) ITO-4(2)(4) Shri Jugal Sedulal Khetan Vs. Aayakar Bhavan 104, Dhanista, 10th Floor Room No. 647 Tarangam Complex M.K. Road Eastern Express Highway Mumbai-400 020. Thane(W),Maharashtra-02 PAN : AJNP1116H (Appellant) (Respondent) Assessee by None Department by Shri Akhtar H. Ansari Date of Hearing 26.11.2019 Date of Pronouncement 07.1.2020 O R D E R Per Shamim Yahya (AM) :- This is an appeal by the revenue wherein the revenue is aggrieved that the l…

ITO WD 1(2), Mumbai vs. Mahsukhlal U. Doshi, Mumbai

In the result these appeals filed by the revenue stand dismissed

ITA 5412/MUM/2018[2009-10]Status: DisposedITAT Mumbai06 Jan 2020AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm)

…in our considered opinion on the facts and circumstances of the case the 25 % disallowance out of the bogus purchases done by the learned CIT-A meets the end of justice. Accordingly we uphold the order of learned CIT-A. 5. The decision of N.K. Proteins Ltd. (250 Taxmann 22) referred by revenue in grounds of appeal has already been distinguished by Hon’ble Bombay high court in the case of M Haji Adam& co ITA no 1004 of 20016 dt. 11/2/2019. 6. In the result these appeals filed by the revenue stand dismissed. Order has been pronounced in the Court on 06.01.2020. (PAWAN SINGH) ACCOUNTANT MEMBER Mumbai; Dated : 06/01…

ITO - 27(1)(3), Mumbai vs. Cheruvellil Kurian Ninan, Mumbai

In the result this appeal filed by the revenue stands dismissed

ITA 4967/MUM/2018[2009-10]Status: DisposedITAT Mumbai02 Dec 2019AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 4967/Mum/2018 (Assessment Year 2009-10) ITO-27(1)(3) Shri Cheruvellil Kurian Vs. Tower No. 6 Ninan 4th Floor, R.No. 409 Prop. Saimex Industries Vashi Railway Station Gala No. 1, Opp. Dargah Vashi, Navi Mumbai. Maulana Chawl, LBS Marg Ghatkopar West Mumbai-400 086. PAN : AACPN3447L (Appellant) (Respondent) Assessee by None Department by Shri Chaitanya Anjaria Date of Hearing 05.09.2019 Date of Pronouncement 02.12.2019 O R D E R Per Shamim Yahya (AM) :- This is an appeal by the revenue wh…

ITO - 27(1)(1), Navi Mumbai vs. Anjam Chanalal Goel, Mumbai

In the result, this appeal filed by the revenue stands dismissed

ITA 4966/MUM/2018[2011-12]Status: DisposedITAT Mumbai02 Dec 2019AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 4966/Mum/2018 (Assessment Year 2011-12) ITO-27(1)(1) Shri Anjam Chananlal Goel Vs. Tower No. 6 114, Raikar Chambers 4th Floor, R.No. 406 Opp. Govandi Post Office Vashi Railway Station N.G. Acharya Marg Complex, Vashi Govandi East, Mumbai-88. Navi Mumbai. PAN : AAOPG4456G (Appellant) (Respondent) Assessee by Shri Anjam Goel Department by Shri Chaitanya Anjaria Date of Hearing 05.09.2019 Date of Pronouncement 02.12.2019 O R D E R Per Shamim Yahya (AM) :- This is an appeal by the revenue…

ITO 27(1)(1), Mumbai vs. Ajay Chandulal Shah, Mumbai

In the result this appeal filed by the revenue stands dismissed

ITA 4963/MUM/2018[2009-10]Status: DisposedITAT Mumbai02 Dec 2019AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 4963/Mum/2018 (Assessment Year 2009-10) ITO-27(1)(1) Ajay Chandulal Shah Vs. Tower No. 6 M/s. J.K. Enterprises 4th Floor 315/6975,Om gayantri Vashi Railway Station R.N. Narkar Marg, Pant Complex, Vashi Nagar, Ghatkopar East Navi Mumbai. Mumbai-400 077. PAN : AAFPS7157K (Appellant) (Respondent) Assessee by None Department by Shri Chaitanya Anjaria Date of Hearing 05.09.2019 Date of Pronouncement 02.12.2019 O R D E R Per Shamim Yahya (AM) :- This is an appeal by the revenue wherein the re…

Sanghavi Diamonds Private Limited, Mumbai vs. DCIT 5(1)(3), Mumbai

ITA 5214/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Nov 2019AY 2009-10

Bench: Shri S.Rifaur Rehman () & Shri Ravish Sood ()

For Appellant: Shri. Suchek AnchaliyaFor Respondent: Shri. V. Vinod Kumar
Section 115JSection 143(3)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI S.RIFAUR REHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA Nos.5214 & 5215/MUM/2018 (Assessment Years: 2009-10 & 2010-11) Sanghavi Diamonds Pvt. ltd.Tower- Dy. Commissioner of Income C, Block-E4012013, Bharat Tax-5(1)(3),Room No.573, 5th Vs. Diamond Bourse, BKC, Bandra Floor, Aayakar Bhavan, M.K. East, Mumbai – 400 051 Road, Mumbai – 400 020. PAN No. AAACS9384A Appellant Respondent Assessee by : Shri. Suchek Anchaliya Revenue by : Shri. V. Vinod Kumar Date of Hearing : 28/11/2019 Date of pronouncement : 29/11/2019 O…

Sanghavi Exports International Pvt. Ltd., Mumbai vs. DCIT 5 (3)(1), Mumbai

ITA 5211/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Nov 2019AY 2009-10

Bench: Shri S.Rifaur Rehman () & Shri Ravish Sood () Ita Nos.5211 To 5213/Mum/2018 (Assessment Years: 2009-10, 2010-11 & 2012-13)

For Appellant: Shri. Suchek AnchaliyaFor Respondent: Shri. V. Vinod Kumar
Section 115JSection 143(3)Section 147Section 263

…P a g e | 1 ITA Nos.5211 to 5213/Mum/2018 A.Ys. 2009-10, 2010-11 & 2012-13 Sanghavi Exports International Pvt. Ltd. Vs. Dy. CIT-5(3)(1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI S.RIFAUR REHMAN (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA Nos.5211 to 5213/MUM/2018 (Assessment Years: 2009-10, 2010-11 & 2012-13) Sanghavi Exports International Pvt. Dy. Commissioner of Income Ltd., CE-4011, CE-4012, CE-4013, Vs. Tax-5(3)(1),5th Floor, Aayakar Bharat Diamonds Bourse, BKC, Bhavan,M.K. Road, Bandra East, Mumbai – 400 051 Mumbai – 400 020 PAN No. AAKCS7350N Appellant…

Abc Electricals Pvt. Ltd., Kolkata vs. ITO, Ward - 4(3), Kolkata

Appeals are dismissed

ITA 156/KOL/2018[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Ito, Ward-4(3), Kolkata Vs. Abc Electricals Pvt. Ltd. Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Abc Electricals Pvt. Ltd. Vs. Ito, Ward-4(3), Kolkata Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Assessee) .. (Revenue/Department) Revenue/Department By : Shri A. K. Nayak, Cit Assessee By : Shri Subash Agarwal, Advocate सुनवाईक"तार"ख/ Date Of Hearing : 03/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 15/11/2019 आदेश / O R D E R Per Shri S. S. Godara: The Revenue & Assessee Have Filed Their Instant Cross-Appeals For Assessment Years 2013-14 To 2014-15 Arise Against The Commissioner Of Income Tax (A) - 2, Kolkata’S Separate Orders; Both Dated 01.12.2017 Passed In Case No.10147/Cit(A)-2/2016-17 & No.10919/Cit(A)-2/2016-17 Restricting The Assessing Officer’S Action Disallowing The Entire Purchases Of Rs.4,90,30,444/-

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri A. K. Nayak, CIT
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) ITO, Ward-4(3), Kolkata Vs. ABC Electricals Pvt. Ltd. Room No.44, 10th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCA7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) ABC Electricals Pvt. Ltd. Vs. ITO, Ward-4(3), Kolkata Room No.44, 10th Floor, Fortuna Tower,…

Abc Electricals Pvt. Ltd., Kolkata vs. ITO, Ward - 4(3), Kolkata

Appeals are dismissed

ITA 155/KOL/2018[2013-14]Status: DisposedITAT Kolkata15 Nov 2019AY 2013-14

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Ito, Ward-4(3), Kolkata Vs. Abc Electricals Pvt. Ltd. Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Abc Electricals Pvt. Ltd. Vs. Ito, Ward-4(3), Kolkata Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Assessee) .. (Revenue/Department) Revenue/Department By : Shri A. K. Nayak, Cit Assessee By : Shri Subash Agarwal, Advocate सुनवाईक"तार"ख/ Date Of Hearing : 03/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 15/11/2019 आदेश / O R D E R Per Shri S. S. Godara: The Revenue & Assessee Have Filed Their Instant Cross-Appeals For Assessment Years 2013-14 To 2014-15 Arise Against The Commissioner Of Income Tax (A) - 2, Kolkata’S Separate Orders; Both Dated 01.12.2017 Passed In Case No.10147/Cit(A)-2/2016-17 & No.10919/Cit(A)-2/2016-17 Restricting The Assessing Officer’S Action Disallowing The Entire Purchases Of Rs.4,90,30,444/-

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri A. K. Nayak, CIT
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) ITO, Ward-4(3), Kolkata Vs. ABC Electricals Pvt. Ltd. Room No.44, 10th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCA7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) ABC Electricals Pvt. Ltd. Vs. ITO, Ward-4(3), Kolkata Room No.44, 10th Floor, Fortuna Tower,…

ITO, Ward - 4(3), Kolkata vs. Abc Electricals Pvt. Ltd., Kolkata

Appeals are dismissed

ITA 154/KOL/2018[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Ito, Ward-4(3), Kolkata Vs. Abc Electricals Pvt. Ltd. Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Abc Electricals Pvt. Ltd. Vs. Ito, Ward-4(3), Kolkata Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Assessee) .. (Revenue/Department) Revenue/Department By : Shri A. K. Nayak, Cit Assessee By : Shri Subash Agarwal, Advocate सुनवाईक"तार"ख/ Date Of Hearing : 03/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 15/11/2019 आदेश / O R D E R Per Shri S. S. Godara: The Revenue & Assessee Have Filed Their Instant Cross-Appeals For Assessment Years 2013-14 To 2014-15 Arise Against The Commissioner Of Income Tax (A) - 2, Kolkata’S Separate Orders; Both Dated 01.12.2017 Passed In Case No.10147/Cit(A)-2/2016-17 & No.10919/Cit(A)-2/2016-17 Restricting The Assessing Officer’S Action Disallowing The Entire Purchases Of Rs.4,90,30,444/-

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri A. K. Nayak, CIT
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) ITO, Ward-4(3), Kolkata Vs. ABC Electricals Pvt. Ltd. Room No.44, 10th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCA7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) ABC Electricals Pvt. Ltd. Vs. ITO, Ward-4(3), Kolkata Room No.44, 10th Floor, Fortuna Tower,…

ITO, Ward - 4(3), Kolkata vs. Abc Electricals Pvt. Ltd., Kolkata

Appeals are dismissed

ITA 153/KOL/2018[2013-14]Status: DisposedITAT Kolkata15 Nov 2019AY 2013-14

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Ito, Ward-4(3), Kolkata Vs. Abc Electricals Pvt. Ltd. Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Abc Electricals Pvt. Ltd. Vs. Ito, Ward-4(3), Kolkata Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Assessee) .. (Revenue/Department) Revenue/Department By : Shri A. K. Nayak, Cit Assessee By : Shri Subash Agarwal, Advocate सुनवाईक"तार"ख/ Date Of Hearing : 03/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 15/11/2019 आदेश / O R D E R Per Shri S. S. Godara: The Revenue & Assessee Have Filed Their Instant Cross-Appeals For Assessment Years 2013-14 To 2014-15 Arise Against The Commissioner Of Income Tax (A) - 2, Kolkata’S Separate Orders; Both Dated 01.12.2017 Passed In Case No.10147/Cit(A)-2/2016-17 & No.10919/Cit(A)-2/2016-17 Restricting The Assessing Officer’S Action Disallowing The Entire Purchases Of Rs.4,90,30,444/-

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri A. K. Nayak, CIT
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) ITO, Ward-4(3), Kolkata Vs. ABC Electricals Pvt. Ltd. Room No.44, 10th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCA7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) ABC Electricals Pvt. Ltd. Vs. ITO, Ward-4(3), Kolkata Room No.44, 10th Floor, Fortuna Tower,…

ACIT-31(2), Mumbai vs. Kakkar and Brothers, 2010-11

The appeal of the revenue is dismissed

ITA 5793/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Nov 2019AY 2011-12

Bench: Shri Ravish Sood & Shri N.K. Pradhanacit 31(2) M/S Kakkar & Brothers Room No. 107,1St Floor, C-13, 413-414, Deven Industrial Estate, Pratyakshkar Bhavan, Ib Patel Road, Goregaon East, Vs. Bandra Kurla Complex, Bandra (E), Mumbai – 400 063, Mumbai- 400 051

For Appellant: Shri V. Vinod Kumar, D.RFor Respondent: None
Section 133(6)Section 143(3)Section 147

…P a g e | 1 ITA No.5793/Mum/2018 A.Y. 2011-12 ACIT-31(2) Vs. M/s Kakkar And Brothers IN THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri N.K. Pradhan, Accountant Member ACIT 31(2) M/s Kakkar And Brothers Room No. 107,1st Floor, C-13, 413-414, Deven Industrial Estate, Pratyakshkar Bhavan, IB Patel Road, Goregaon East, Vs. Bandra Kurla Complex, Bandra (E), Mumbai – 400 063, Mumbai- 400 051 PAN – AAEFK2433P (Appellant) (Respondent) Appellant by: Shri V. Vinod Kumar, D.R Respondent by: None Date of Hearing: 07.11.2019 Date of Pronouncement: 08.11.2019 O R D…

DCIT, Cir-26(1), Kolkata vs. M/S Chien Hsing Tannery, Kolkata

ITA 1629/KOL/2017[2012-13]Status: DisposedITAT Kolkata15 May 2019AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Hon’Ble Shri Dr. Arjun Lal Saini, Am] I.T. A No. 1629/Kol/2017 A.Y 2012-13 A.C.I.T, Cir-26(1), Kolkata V/S. M/S. Chien Hsing Tannery Pan: Aaefc7201R (Appellant) (Respondent)

For Appellant: Shri Robin Choudhury, Addl. CIT, ld.DRFor Respondent: Shri Kumar Khanna, FCA &
Section 131Section 133(6)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Hon’ble Shri Dr. Arjun Lal Saini, AM] I.T. A No. 1629/Kol/2017 A.Y 2012-13 A.C.I.T, Cir-26(1), Kolkata V/s. M/s. Chien Hsing Tannery PAN: AAEFC7201R (Appellant) (Respondent) For the Appellant : Shri Robin Choudhury, Addl. CIT, ld.DR For the Respondent : Shri Kumar Khanna, FCA & Shri Ashok Barnawal, FCA, ld.ARs Date of Hearing : 25-04-2019 Date of Pronouncement : 15-05-2019 ORDER Shri S.S. Godara, JM: 1. This Revenue’s appeal for assessment year 2012-13 arises against the CIT(A), 7, Kolkata’s order dated 1…

Income Tax Officer-13(3)(3), Mumbai vs. Vijay Vision Private Limited, Mumbai

In the result, appeal of the revenue is dismissed in the manner stated above

ITA 4813/MUM/2017[2010-11]Status: DisposedITAT Mumbai22 Mar 2019AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4813/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ Ito -13(3)(3) M/S. Vijay Vision Room No. 227 Private Ltd, 2Nd Floor Spec House, V. Aayakar Bhawan Ramchandra Lane M K Road Extension, Kachpada, Mumbai-400020 Malad (W), Mumbai- 400064 स्थायी ऱेखा सं./ Pan: Aaacv2144B (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Miss. Deepika Arora (Dr) Assessee By: Shri. Bharat K Patel सुनवाई की तारीख /Date Of Hearing : 08.01.2019 घोषणा की तारीख /Date Of Pronouncement : 22.03.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 4813/Mum/2017, Is Directed Against Appellate Order Dated 24.04.2017 In Appeal No. Cit(A)-21/Ito-13(3)(3)/It-107/2016-17, Passed By Learned Commissioner Of Income Tax (Appeals)-21, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2010-11, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 17.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2010-11. I.T.A. No.4813/Mum/2017

For Appellant: Shri. Bharat K PatelFor Respondent: Miss. Deepika Arora (DR)
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…Sh-2आयकर अपीऱीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4813/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ ITO -13(3)(3) M/s. Vijay Vision Room No. 227 Private Ltd, 2nd Floor Spec House, v. Aayakar Bhawan Ramchandra Lane M K Road Extension, Kachpada, Mumbai-400020 Malad (W), Mumbai- 400064 स्थायी ऱेखा सं./ PAN: AAACV2144B (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Miss. Deepika Arora (DR) Assessee by: Shri. Bharat K Patel सुनवाई क…

ITO-6(3)(1), Mumbai vs. Fanatic Fashion Pvt. Ltd, Mumbai

In the result, appeal of the revenue is dismissed

ITA 439/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Jan 2019AY 2010-11

Bench: Shri R.C. Sharma: A.Y : 2010-11

For Appellant: Shri Vizti KothariFor Respondent: Shri Anoop Hiwase
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER : A.Y : 2010-11 ITO-6(3)(1) vs. M/s. Fanatic Fashion Pvt.Ltd. 5th Floor, Room No.510 122, Jogani Industrial Estate Aayakar Bhavan S B Marg, Dadar (W) M.K.Road, Mumbai-400020 Mumbai – 400 028 PAN No. AAACF9297F Revenue by : Shri Anoop Hiwase Assessee by : Shri Vizti Kothari Date of Hearing : 27/01/2020 Date of Pronouncement : 28/01/2020 O R D E R PER R.C. SHARMA, ACCOUNTANT MEMBER This appeal filed by the revenue against the order of CIT(A) for the A.Y.2010-11 in the matter of order passed u/s.143(3) of t…