N.K. Proteins Ltd. v. DCIT

84 Taxmann.com 195Supreme Court of India2017#446 most cited

What is N.K. Proteins Ltd. v. DCIT authority for?

When purchases are found to be entirely bogus and based on fictitious invoices from non-existent or unconfirmed suppliers, the entire amount of such purchases is liable to be added back as unexplained expenditure, not merely a percentage thereof.

204

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

N.K. Proteins Ltd. v. DCIT · 84 Taxmann.com 195 · Section 69C · Section 145(3) · bogus purchases · unexplained expenditure · fictitious invoices · accommodation entry · entire purchases addition · rejection of books of account · genuineness of transaction · hawala purchase

Sections most often in play

Section 143(3)Section 69CSection 147Section 148Section 133(6)Section 68Section 133ASection 263

Issues it is cited on

rejection of books of accountsection 69csection 145(3)accommodation entrysection 145unexplained expenditurechange of opinionentry operatorsection 133(6)reassessment proceedingsgenuineness of the transactionsection 151

Judgments citing N.K. Proteins Ltd. v. DCIT

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4153/MUM/2024[2020-21]Status: DisposedITAT Mumbai03 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4151/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4150/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…1 J Kumar Infraprojects Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Respondent ITA No. A.Y Applicant 4147/Mum/2024 2016-17 J Kumar DCIT , CC -5(1) 4148/Mum/2024 2017-18 Infraprojects Ltd Room No. 426, J Kumar House, 4th Floor, 4149/Mum/2024 2018-19 CTS No. 448, Kautilya Bhavan, 4150/Mum/2024 2019-20 448/1, 449, BKC, Bandra, 4153/Mum/2024 2020-21 Subhash Road, Mumbai – 4152/Mum/2024 2021-22 Vile Parle (E), 400051. 4151/Mum/2024 2022-23 Mumbai PAN AAACJ9161C 4585/Mum/2024 2016-17 DCIT , CC -5(1) J Kumar…

Amit Kumar, Delhi vs. Income Tax Officer, Ward 1(1), Guwahati, Income Tas Officer

ITA 33/GTY/2024[2021-22]Status: DisposedITAT Guwahati25 Jun 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 32/GTY/2024 Assessment Year 2017-18 & I.T.A. No. 33/GTY/2024 Assessment Year 2021-22 Amit Kumar, Flat No. 734, Modern Apartment, Sector-15, Rohini, Delhi - 110089 [PAN: AKGPK7676Q] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1(1), Guwahati, Aayakar Bhawan, Christian Basti, G.S. Road - 781005 ............…..…..................... Respondent Appearances by: Assessee represented by : Suresh Gupta, FCA Depa…

Amit Kumar, Delhi vs. Income Tax Officer, Ward 1(1), Guwahati

ITA 32/GTY/2024[2017-18]Status: DisposedITAT Guwahati25 Jun 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 32/GTY/2024 Assessment Year 2017-18 & I.T.A. No. 33/GTY/2024 Assessment Year 2021-22 Amit Kumar, Flat No. 734, Modern Apartment, Sector-15, Rohini, Delhi - 110089 [PAN: AKGPK7676Q] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1(1), Guwahati, Aayakar Bhawan, Christian Basti, G.S. Road - 781005 ............…..…..................... Respondent Appearances by: Assessee represented by : Suresh Gupta, FCA Depa…

Rishi Agarwal, Guwahati vs. ITO, Ward-2(2), Guwahati

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 266/GTY/2024[2021-22]Status: DisposedITAT Guwahati24 Jun 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 143(3)Section 250Section 69C

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 266/GTY/2024 Assessment Year: 2021-22 Rishi Agarwal ITO, Ward-2(2), Guwahati Vs. (Appellant) (Respondent) PAN: AFRPA5157N Appearances: Assessee represented by : Sanjay Mody, FCA. Department represented by : Kausik Ray, JCIT. Date of concluding the hearing : 26-Mar-2025 Date of pronouncing the order : 24-June-202…

Jaguar Services Pvt Ltd, Mumbai vs. DCIT Circle 1(2)(1), Mumbai

ITA 113/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Jeet KamdarFor Respondent: Shri Rajendra Chandekar
Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Jaguar Services Private Limited 65, Murzband Road, Fort, Mumbai – 400 001. Maharashtra. [PAN:AAACJ1950H] …………. Appellant Vs Deputy Commissioner of Income-tax Circle 1(2)(1), Mumbai 5th Floor, Room No.535, Aayakar Bhawan, Maharishi Karve Road, Mumbai – 400020, Maharashtra …………. Respondent Appearance For the Appellant/Assessee : Shri Jeet Kamdar Ms. Jhalak Saraiya For the Respondent/Department : Shri Rajendra Chandekar Date Conclusion of hearing : 22.04.2025 Pronouncement of order : 3…

Shri Kamlesh Deoraj Jain, Gandhidham Kutchh vs. The ITO Ward 1, Gandhidham

In the result, appeal filed by the assessee is allowed

ITA 62/RJT/2025[2018-19]Status: DisposedITAT Rajkot21 May 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 62/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2018-19) Kamlesh Deoraj Jain Income Tax Officer, Ward-1, Plot No 35-36, Devashish Gandhidham, Income Tax Vs. Sector-5 Gandhidham 370201 Office, Plot No.32, Sector No.3, Near Iffco Colony, Gandhidham-370 201 "ायी लेखा सं./जीआइआरसं./Pan/Gir No.: Adopj1769Q (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Puglia, CIT-D.R
Section 144ASection 145(3)Section 147Section 148Section 250Section 68

…ITA No. 62/RJT/2025 (A.Y:18-19) Kamlesh Deoraj Jain आयकर अपील"य अ"धकरण,राजकोट "यायपीठ, राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER and SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 62/RJT/2025 ("नधा"रण वष"/Assessment Year: (2018-19) Kamlesh Deoraj Jain Income Tax Officer, Ward-1, Plot No 35-36, Devashish Gandhidham, Income Tax Vs. Sector-5 Gandhidham 370201 Office, Plot No.32, Sector No.3, Near IFFCO Colony, Gandhidham-370 201 "ायी लेखा सं./जीआइआरसं./PAN/GIR No.: ADOPJ1769Q (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से…

Income Tax Officer, Ward-1, Faridkot, Bsnl Building vs. M/S Vohra Solvex Pvt. Ltd, Sadiq Road

In the result, C.O. filed by the assessee is allowed

ITA 588/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 Apr 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A.R
Section 143(3)Section 148Section 250(6)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 588/Asr/2024 Assessment Year: 2014-15 Income Tax Officer, Vs. M/s Vohra Solvex Pvt. Ltd., Ward-1, Faridkot Sadiq Road, Faridkot, Punjab 151203 [PAN: AABCV 6919K] (Respondent) (Appellant) C. O. No. 3/Asr/2025 Assessment Year: 2014-15 M/s Vohra Solvex Pvt. Ltd., Vs. Assessment Unit, NFAC, Delhi, Sadiq Road, Faridkot, Punjab JAO, Income Tax Officer, 151203 Ward 1, Faridkot [PAN: AABCV 6919K] (Respondent) (Appellant) Appellant by : Sh. S…

Vgi Marketing Division, Akola vs. Income Tax Officer, Ward - 3, Akola

In the result, appeal by the assessee stands dismissed

ITA 309/NAG/2023[2011-12]Status: DisposedITAT Nagpur21 Mar 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Shubham JainFor Respondent: Shri Sandipkumar Salunke
Section 133(6)Section 263Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.309/Nag./2023 (Assessment Year : 2011–12) VGI Marketing Division Shop no.15, Shivaji Market ……………. Appellant Akola 444 001 PAN – AAGGV2154A v/s Income Tax Officer ……………. Respondent Ward–3, Akola Assessee by : Shri Shubham Jain Revenue by : Shri Sandipkumar Salunke Date of Hearing – 10/02/2025 Date of Order – 21/03/2025 O R D E R PER K.M. ROY, A.M. The instant appeal by the assessee challenging the impugned order dated 18/07/2023, passed by the learned Commissioner o…

ITO-19(3)(1), Mumbai vs. S P International, Mumbai

In the result the appeal filed by the revenue stands dismissed

ITA 6580/MUM/2024[2010-11]Status: DisposedITAT Mumbai17 Feb 2025AY 2010-11

Bench: Smt. Beena Pillai () I.T.A. No.6580/Mum/2024 Assessment Year: 2010-11

Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No.6580/Mum/2024 Assessment Year: 2010-11 Income Tax Officer – Vs. S P International 19(3)(1) EW-2160, Bharat 405, 4th Floor, Piramal Diamond Bourse, Chambers, Parel, BKC, Bandra East Mumbai - 400012 Mumbai-400051 PAN:AARFS8161N (Appellant) (Respondent) Appellant by Shri K. A. Vaidyalingan Respondent by Shri Sajit Nair, Sr. D.R. Date of Hearing 11/02/2025 Date of Pronouncement 17/02/2025 ORDER Per: Smt. Beena Pillai, J.M.: The present appeal filed by the revenue arises out of order dated 16/12/2024 p…

DCIT(Central)-1, Raipur vs. Kalmesh Kumar Kesharwani, Raipur

In the result, appeal filed by the assessee in ITA No

ITA 138/RPR/2024[2015-16]Status: DisposedITAT Raipur10 Feb 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.122, 123 & 124/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 PAN: AEWPK6876Q .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA Nos.135, 136 & 138/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy…

DCIT(Central)-1, Raipur vs. Kalmesh Kumar Kesharwani, Raipur

In the result, appeal filed by the assessee in ITA No

ITA 136/RPR/2024[2014-15]Status: DisposedITAT Raipur10 Feb 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.122, 123 & 124/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 PAN: AEWPK6876Q .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA Nos.135, 136 & 138/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy…

DCIT(Central)-1, Raipur vs. Kalmesh Kumar Kesharwani, Raipur

In the result, appeal filed by the assessee in ITA No

ITA 135/RPR/2024[2013-14]Status: DisposedITAT Raipur10 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.122, 123 & 124/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 PAN: AEWPK6876Q .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA Nos.135, 136 & 138/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy…

Kamlesh Kumar Kesharwani, Raipur vs. Assistant Commissioner of Income Tax-1(1), Raipur

In the result, appeal filed by the assessee in ITA No

ITA 124/RPR/2024[2015-16]Status: DisposedITAT Raipur10 Feb 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.122, 123 & 124/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 PAN: AEWPK6876Q .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA Nos.135, 136 & 138/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy…

Kamlesh Kumar Kesharwani, Raipur vs. Assistant Commissioner of Income Tax-1(1), Raipur

In the result, appeal filed by the assessee in ITA No

ITA 123/RPR/2024[2014-15]Status: DisposedITAT Raipur10 Feb 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.122, 123 & 124/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 PAN: AEWPK6876Q .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA Nos.135, 136 & 138/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy…

Kamlesh Kumar Kesharwani, Raipur vs. Assistant Commissioner of Income Tax-1(1), Raipur

In the result, appeal filed by the assessee in ITA No

ITA 122/RPR/2024[2013-14]Status: DisposedITAT Raipur10 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.122, 123 & 124/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 PAN: AEWPK6876Q .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA Nos.135, 136 & 138/RPR/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy…

DCIT 15(1)(1), Mumbai vs. Antony Motors P.Ltd, Navi Mumbai

In the result the appeals filed by the assessee & revenue stands partly allowed

ITA 724/MUM/2016[2007-08]Status: DisposedITAT Mumbai30 Oct 2024AY 2007-08

Bench: Smt Beena Pillai & Smt Renu Jauhri[Assessment Year: 2009-10] [Assessment Year: 2008-09] [Assessment Year: 2007-08] Dy. Commissioner Of M/S. Antony Motors Pvt. Income-Tax- 15(1)(1) Ltd. Room No.517, A-390/391, 5Th Floor, Midc, Ttc, Vs. Aayakar Bhavan, Industrial Zone, Maharshi Karve Road, Navi Mumbai- 400701. Mumbai- 400020. Pan: Aaaca4719K (Appellant) (Respondent)

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Paresh Deshpande – Sr. A.R
Section 133(6)Section 143(3)Section 145(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER [Assessment Year: 2009-10] [Assessment Year: 2008-09] [Assessment Year: 2007-08] Dy. Commissioner of M/s. Antony Motors Pvt. Income-Tax- 15(1)(1) Ltd. Room No.517, A-390/391, 5th Floor, MIDC, TTC, Vs. Aayakar Bhavan, Industrial Zone, Maharshi Karve Road, Navi Mumbai- 400701. Mumbai- 400020. PAN: AAACA4719K (Appellant) (Respondent) C. O. No. 150/M/2017 (Arises out of the ITA No.724/M/2016) [Assessment Year: 2007-08] C. O. No. 151/M/2017 (Arises out of the ITA No.723/Mum/20…

DCIT 15(1)(1), Mumbai vs. Antony Motors P.Ltd, Navi Mumbai

In the result the appeals filed by the assessee & revenue stands partly allowed

ITA 723/MUM/2016[2008-09]Status: DisposedITAT Mumbai30 Oct 2024AY 2008-09

Bench: Smt Beena Pillai & Smt Renu Jauhri[Assessment Year: 2009-10] [Assessment Year: 2008-09] [Assessment Year: 2007-08] Dy. Commissioner Of M/S. Antony Motors Pvt. Income-Tax- 15(1)(1) Ltd. Room No.517, A-390/391, 5Th Floor, Midc, Ttc, Vs. Aayakar Bhavan, Industrial Zone, Maharshi Karve Road, Navi Mumbai- 400701. Mumbai- 400020. Pan: Aaaca4719K (Appellant) (Respondent)

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Paresh Deshpande – Sr. A.R
Section 133(6)Section 143(3)Section 145(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER [Assessment Year: 2009-10] [Assessment Year: 2008-09] [Assessment Year: 2007-08] Dy. Commissioner of M/s. Antony Motors Pvt. Income-Tax- 15(1)(1) Ltd. Room No.517, A-390/391, 5th Floor, MIDC, TTC, Vs. Aayakar Bhavan, Industrial Zone, Maharshi Karve Road, Navi Mumbai- 400701. Mumbai- 400020. PAN: AAACA4719K (Appellant) (Respondent) C. O. No. 150/M/2017 (Arises out of the ITA No.724/M/2016) [Assessment Year: 2007-08] C. O. No. 151/M/2017 (Arises out of the ITA No.723/Mum/20…

DCIT 15(1)(1), Mumbai vs. Antony Motors P.Ltd, Navi Mumbai

In the result the appeals filed by the assessee & revenue stands partly allowed

ITA 722/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 Oct 2024AY 2009-10

Bench: Smt Beena Pillai & Smt Renu Jauhri[Assessment Year: 2009-10] [Assessment Year: 2008-09] [Assessment Year: 2007-08] Dy. Commissioner Of M/S. Antony Motors Pvt. Income-Tax- 15(1)(1) Ltd. Room No.517, A-390/391, 5Th Floor, Midc, Ttc, Vs. Aayakar Bhavan, Industrial Zone, Maharshi Karve Road, Navi Mumbai- 400701. Mumbai- 400020. Pan: Aaaca4719K (Appellant) (Respondent)

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Paresh Deshpande – Sr. A.R
Section 133(6)Section 143(3)Section 145(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SMT RENU JAUHRI, ACCOUNTANT MEMBER [Assessment Year: 2009-10] [Assessment Year: 2008-09] [Assessment Year: 2007-08] Dy. Commissioner of M/s. Antony Motors Pvt. Income-Tax- 15(1)(1) Ltd. Room No.517, A-390/391, 5th Floor, MIDC, TTC, Vs. Aayakar Bhavan, Industrial Zone, Maharshi Karve Road, Navi Mumbai- 400701. Mumbai- 400020. PAN: AAACA4719K (Appellant) (Respondent) C. O. No. 150/M/2017 (Arises out of the ITA No.724/M/2016) [Assessment Year: 2007-08] C. O. No. 151/M/2017 (Arises out of the ITA No.723/Mum/20…