Nagal Garment Industries (P.) Ltd. v. CIT

113 Taxmann.com 4High Court2020#5488 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 263 Section 10(34)Section 10(43)Section 10A Section 10AA Section 119 Section 139

Issues it is cited on

inadequate enquiry prejudicial to interest of revenue lack of enquiry legal expenses malabar industrial section 263(1)on money receipt percentage completion method non application of mind erroneous and prejudicial share application money penny stock

Judgments citing Nagal Garment Industries (P.) Ltd. v. CIT

INFOBEANS TECHNOLOGIES LIMITED,INDORE, M.P. vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, INDORE - 1, INDORE, M.P.

In the result, the appeal filed by the assessee is dismissed being devoid of

ITA 371/IND/2024[2018-19]Status: DisposedITAT Indore29 Apr 2025AY 2018-19

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

For Appellant: S/Sh.SN Agrawal & Ritesh Jain, ARs

Section 143(3)Section 14ASection 14A(2)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SH. BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 371/Ind/2024 Assessment Year: 2018-19 Infobeans Technologies Ltd., Vs. The Principal Commissioner of 1st and 2nd Floor, Crystal IT Park, Income Tax, Indore-1, Indore, Indore, (M. P.), 452001 M.P. [PAN: AACCI5864K] (Respondent) (Appellant) Appellant by : S/Sh.SN Agrawal & Ritesh Jain, ARs : Respondent by Sh. Ram Kumar Yadav,CIT-DR Date of Hearing : 30.01.2025 Date of Pronouncement : 29.04.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by…

SHREE BALAJI ASSOCIATES PUNE LLP,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

ITA 1008/PUN/2024[AY 2019 - 20]Status: DisposedITAT Pune09 Apr 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Krishna GujarathiFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 153ASection 263Section 263(1)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1007 & 1008/PUN/2024 Assessment Years : 2018-19 & 2019-20 Shree Balaji Associates Pune LLP San Mahu Complex 5, Bund Garden Road, Opp Poona Club, Pune - 411001 PAN : ABDFS3963Q (Appellant) Vs. PCIT (Central), Pune (Respondent) Assessee by : Shri Krishna Gujarathi Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 06-02-2025 Date of pronouncement : 09-04-2025 ORDER PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed against the separ…

SHREE BALAJI ASSOCIATES PUNE LLP,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

ITA 1007/PUN/2024[AY 2018 - 19]Status: DisposedITAT Pune09 Apr 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

Section 132Section 153ASection 263Section 263(1)Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1007 & 1008/PUN/2024 Assessment Years : 2018-19 & 2019-20 Shree Balaji Associates Pune LLP PCIT (Central), Pune San Mahu Complex 5, Bund Garden Road, Opp Poona Club, Vs. Pune 411001 PAN : ABDFS3963Q (Appellant) (Respondent) Assessee by Shri Krishna Gujarathi Department by Shri Amol Khairnar, CIT-DR Date of hearing 06-02-2025 Date of pronouncement 09-04-2025 ORDER PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed against the separate orders da…

GOEL EISHA CAPITALS,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

ITA 1006/PUN/2024[AY 2019 - 20]Status: DisposedITAT Pune07 Apr 2025

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Krishna GujarathiFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1006/PUN/2024 Assessment Year : 2019-20 Goel Eisha Capitals 6th Floor, San Mahu Complex 5, Bund Garden Road, Opp Poona Club, Pune - 411001 PAN: AAJFG0543R (Appellant) PCIT (Central), Pune Vs. (Respondent) Assessee by : Shri Krishna Gujarathi Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 06-02-2025 Date of pronouncement : 07-04-2025 PER R. K. PANDA, VP : ORDER This appeal filed by the assessee is directed against the order dated 13.03.2024 passed u/s 263 of…

RAJENDRA RAMESHLAL GUGALE,PUNE vs. PRINICIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 1676/PUN/2024[2017-18]Status: DisposedITAT Pune30 Dec 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajay Kumar Keshari, CIT

Section 1Section 127Section 132Section 143(2)Section 143(3)Section 153CSection 263Section 269SSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.No.1676/PUN./2024 Assessment Year 2017-2018 Shri Rajendra Rameshlal Gugale, 685/3, Kothari The Pr. Commissioner of Blocks, Row House No.B12, Income Tax (Central), Aayakar vs. Pune-Satara Road, Sadan, Bodhi Towers, Salisbury Bibwewadi, PUNE. Park, PUNE – 411 037. PIN – 412 202. Maharashtra. Maharashtra. PAN ABFPG6929E (Appellant) (Respondent) For Assessee : Shri Nikhil Pathak For Revenue : Shri Ajay Kumar Keshari, CIT Date of Hearing : 27.11.2024 Date of Pronounce…

MADURAI POWER CORPORATION PRIVATE LIMITED,CHENNAI vs. PCIT, CORP CIRCLE 4(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1396/CHNY/2024[2014-15]Status: DisposedITAT Chennai04 Dec 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N.V.Balaji, AdvocateFor Respondent: Mr. Nilay Baran Som, CIT

Section 143(3)Section 147Section 148Section 151Section 263Section 801ASection 80I

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1396/Chny/2024 िनधा"रणवष"/Assessment Year: 2014-15 v. M/s. Madurai Power – The PCIT, Corporation Pvt. Ltd., Corporate Circle-4(1), No.3, 2nd Street, Chennai. Subba Rao Avenue, Greams Road S.O., Nungambakkam, Chennai-600 006. [PAN: AACCM 7661 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. N.V.Balaji, Advocate ""यथ" क"…

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

ITA 945/PUN/2024[2018-19]Status: DisposedITAT Pune03 Dec 2024AY 2018-19

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ajay Kumar Keshari

Section 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND SHREE G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.945/PUN/2024 धििाारण वर्ा / Assessment Year : 2018-19 Sonal Sandeep Satav, Principal Commissioner of A/1, Chhatrapati Shivaji Hsg. Soc., Income Tax, Pune - 2 Opp. Patrakar Nagar, Vs. Gokhalenagar, Pune-411016 PAN : ASDPB2963J अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sarang Gudhate Department by : Shri Ajay Kumar Keshari Date of hearing : 16-10-2024 Date of 03-12-2024 Pronouncement :…

V.L JEWELLERS,DELHI vs. CIRCLE-49(1), DELHI

In the result, appeal of the assessee is allowed

ITA 836/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Mar 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.836/Del/2022 िनधा"रणवष"/Assessment Year:2017-18 बनाम V.L. Jewellers, Pr. Commissioner Of 2775, 1St Floor, Gali No. 20-21, Vs. Income Tax, Beadon Pura, Karol Bagh, Circle 49(1), New Delhi. Room No. 1202, 12, Civic Centre, Minto Road, New Delhi. Pan No. Aadfv7989A अपीलाथ" Appellant ""यथ"/Respondent

Section 142(1)Section 143(1)Section 143(3)Section 263

…I.T.A.No.836/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.836/Del/2022 िनधा"रणवष"/Assessment Year:2017-18 बनाम V.L. Jewellers, Pr. Commissioner of 2775, 1st Floor, Gali No. 20-21, Vs. Income Tax, Beadon Pura, Karol Bagh, Circle 49(1), New Delhi. Room No. 1202, 12, Civic Centre, Minto Road, New Delhi. PAN No. AADFV7989A अपीलाथ" Appellant ""यथ"/Respondent S/Shri K. Sampath & िनधा"रतीक"ओरसे /Assessee by V. Raja Kumar, Adv. Shri Sanjay Kumar, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"त…

ATUL KUMAR ANCHALIA,JAORA vs. PCIT-1 , INDORE

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 63/IND/2022[2017-18]Status: DisposedITAT Indore03 Jan 2023AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

For Appellant: Shri Manish Dafaria, C.AFor Respondent: Shri P.K. Mishra, CIT-DR

Section 143(2)Section 143(3)Section 2(14)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Conducted Through Virtual Court) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri B.M. Biyani, Accountant Member Assessment Year: 2017-18 Atul Kumar Anchalia The P.C.I.T.-1, Indore 108, Jawahar Path Jaora 457226, (Respondent) Vs Madhya Pradesh PAN No: ABOPA3513F (Appellant) Appellant by : Shri Manish Dafaria, C.A. Respondent by : Shri P.K. Mishra, CIT-DR Date of hearing : 04-11-2022 Date of pronouncement : 03-01-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee against the Revision…

ASHOKKUMAR BHANWARLAL CHHAJER,SANPADA vs. PR. CIT - (CENTRAL) , PUNE

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

ITA 1361/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Sept 2022AY 2017-18

Section 142(1)Section 143(3)Section 263Section 263(1)

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1361/Mum/2022 (A.Y. 2017-18) Vs. PCIT(Central) Ashokkumar Bhanwarlal Chhajer 2001/2002, Mahaavir Amrut Aayakar Sadan B-Wing, Sector-19, Sanpada Bodhi Tower Navi Mumbai-400 705. Salisbury Park Gultekadi PAN : AAAPC8632L Pune-411 037. (Appellant) (Respondent) Assessee by Shri Mani Jain Department by Smt. Shailja Rai Date of Hearing 21.09.2022 Date of Pronouncement 30.09.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the revision order dated 29.03.2022…

RAVI METALLICS LIMITED,ROURKELA vs. PR.CIT, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 34/CTK/2021[2014-15]Status: DisposedITAT Cuttack05 Jul 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaravi Metallics Limited, I/10, Civil Township, Rourkela-769004 Pan No.Adqps 4031 G ………………Assessee Versus Pr.Cit, Sambalpur ………………..Revenue Shri P.R.Mohanty, Ar For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Passed U/S.263 Of The Act In Case No.Pcit/Sbp/263/26/2018-19, Dated 29.03.2019 For The Assessment Year 2014-2015. Heard On The Question Of Condonation Of Delay 2. On Perusal Of The Record, We Found That The Appeal Of The Assessee Is Barred By 686 Days. In This Regard, Ld. Ar Filed An Application Along With Affidavit For Condonation Of Delay, Wherein It Has Been Submitted That The Delay Occurred In Filing The Present Appeal Is Neither Intentional Nor Deliberate But Due To Unfortunate & Unavoidable Circumstances Beyond

Section 253Section 263

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Ravi Metallics Limited, I/10, Civil Township, Rourkela-769004 PAN No.ADQPS 4031 G ………………Assessee Versus Pr.CIT, Sambalpur ………………..Revenue Shri P.R.Mohanty, AR for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 30/05/2022 Date of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the ord…

PIRAMAL INVESTMENT OPPORTUNITIES FUND,MUMBAI vs. PR. CIT, RANGE-20, MUMBAI

Appeal of the assessee is allowed

ITA 700/MUM/2021[2015-16]Status: DisposedITAT Mumbai11 Apr 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 700/मुं/2021 ("न. व. 2015-16 ) Piramal Investment Opportunities Fund, Piramal Tower, Ganpatrao Kadam Marg, Lower Parel(West), Mumbai 400 013 Pan: Aactp-3767-H ...... अपीलाथ" /Appellant बनाम Vs. Pr.Commissioner Of Income Tax, Range -20, Room No.418, 4Th Floor, Piramal Chamber, Lal Baug, Parel, Mumbai 400 012. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Ronak Doshi ""तवाद" "वारा/Respondent By : S/Shri R.K.Sahu & Milind Chavan सुनवाई क" "त"थ/ Date Of Hearing : 14/01/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 11/04/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Principal Commissioner Of Income Tax, Mumbai -20 (In Short ‘The Pcit’) Dated 12/03/2021 For Assessment Year 2015-16, Passed U/S. 263 Of The Income Tax Act, 1961 ( In Short ‘ The Act’ )

For Appellant: Shri Ronak DoshiFor Respondent: S/Shri R.K.Sahu and Milind Chavan

Section 143(2)Section 143(3)Section 263Section 61

…आयकर अपील"य अ"धकरण मुंबई पीठ “सी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी एम. बालगणेश, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं. 700/मुं/2021 ("न. व. 2015-16 ) Piramal Investment Opportunities Fund, Piramal Tower, Ganpatrao Kadam Marg, Lower Parel(West), Mumbai 400 013 PAN: AACTP-3767-H ...... अपीलाथ" /Appellant बनाम Vs. Pr.Commissioner of Income Tax, Range -20, Room No.418, 4th Floor, Piramal Chamber, Lal Baug, Parel, Mumbai 400 012. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Sh…

SMT. MAMTA SHARMA,BARGARH vs. PRINCIPAL CIT (CENTRAL) , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 33/CTK/2020[2012-13]Status: DisposedITAT Cuttack09 Dec 2021AY 2012-13

Bench: S/Shrichandra Mohan Garg & Manish Boradassessment Year :2012-13 Smt. Mamta Sharma, Ward Vs. Pr. Cit(Central), Visakhapatnam No.10, Near Govt. Bus Stand, Dist: Baragarh Pan/Gir No.Agvps 4382 G (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 21/10/ 2021 Date Of Pronouncement :10/12/2021 O R D E R

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri M.K.Gautam, CIT (DR)

Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRICHANDRA MOHAN GARG, JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER Assessment Year :2012-13 Smt. Mamta Sharma, Ward Vs. Pr. CIT(Central), Visakhapatnam No.10, Near Govt. Bus Stand, Dist: Baragarh PAN/GIR No.agvps 4382 G (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, AR Revenue by : Shri M.K.Gautam, CIT (DR) Date of Hearing : 21/10/ 2021 Date of Pronouncement :10/12/2021 O R D E R Per Bench This is an appeal filed by the assessee against the order u/s 263 of the Act of the Pr. CIT(A), Visakhapatnam dated 11.3.2019 for the…

VIKAS OIL PRODUCTS,DAUSA vs. PCIT-1, JAIPUR, JAIPUR

In the result, this appeal of the assessee stands dismissed

ITA 28/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 147Section 148Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 26/JP/2021 Assessment Year: 2011-12 JR Industries, cuke P.C.I.T-1 Vs. H-36-37-38, RIICO Industrial Area, Jaipur. Dausa, (Rajasthan) PAN No.: AAEFJ 4186 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 27/JP/2021 Assessment Year: 2011-12 OM Industries, cuke P.C.I.T-1 Vs. E-6A, Dausa, RIICO Industrial Area, Jaipur. Agra Road, Dausa, (Rajas…

OM INDUSTRIES,DAUSA vs. PCIT-1, JAIPUR, JIAPUR

In the result, this appeal of the assessee stands dismissed

ITA 27/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 147Section 148Section 263

JR INDUSTRIES,DAUSA vs. PCIT-1,JAIPUR, JAIPUR

In the result, this appeal of the assessee stands dismissed

ITA 26/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 147Section 148Section 263

PAWANSUT MEDIA SERVICES PVT LTD,NEW DELHI vs. PR. CIT - 7, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 534/DEL/2021[2015-16]Status: DisposedITAT Delhi14 Oct 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri Kapil Goel, Advocate &For Respondent: Smt. Sushma Singh, CIT-DR

Section 143(3)Section 263Section 56(2)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.534/Del./2021 Assessment Year 2015-2016 Pawansut Media Services Pvt. Ltd., Delhi – 110019. The Principal PAN AAECP2155J Commissioner of Income vs. C/o. Shri Kapil Goel, Tax-7, C.R. Building, Advocate, F-26/124, ITO, I.P. Estate, New Delhi - 110 002. Sector-7, Rohini, Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate & Shri Sandeep Goel, Advocate For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 19…

RELIANCE LIFE SCIENCES P. LTD.,MUMBAI vs. PR. CIT-8, MUMBAI

The appeals stand allowed in terms of our above order

ITA 533/MUM/2021[2014-15]Status: DisposedITAT Mumbai05 Oct 2021AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.533/Mum/2021 (धििाारण वर्ा / Assessment Year: 2014-15) & 2. आयकरअपील सं./ I.T.A. No.534/Mum/2021 (धििाारण वर्ा / Assessment Year: 2015-16) Reliance Life Sciences Pvt. Ltd. Pr. Cit - 8 Dhirubhai Ambani Life Sciences Centre, Aaykar Bhavan, M. K. Road, बिाम/ R-282, Ttc Area Of Midc Mumbai-400 020 Vs. Thane Belapur Road, Rabale, Navi Mumbai-400 701 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcr-7594-L (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant By : Shri Nimesh Vora-Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Anand Mohan-Ld. Cit-Dr सुनवाईकीतारीख/ : 07/09/2021 Date Of Hearing घोषणाकीतारीख / : 05/10/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 As Per The Provisions Of Section 263 Of Income Tax Act, 1961, The Revenue Authorities Namely Pr. Commissioner Of Income Tax / Commissioner Of Income Tax Is Vested With The Supervisory Powers Of Suo-Moto Revision Of Any Order Passed By The Assessing Officer [Ao]. For The Said Purpose, The Appropriate Authority May Call For & Examine

For Appellant: Shri Nimesh Vora-Ld. ARFor Respondent: Shri Anand Mohan-Ld. CIT-DR

Section 263

…1 आयकर अपीलीय अधिकरण “के” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय श्री पवन कुमार गडाले, न्याययक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.533/Mum/2021 (धििाारण वर्ा / Assessment Year: 2014-15) & 2. आयकरअपील सं./ I.T.A. No.534/Mum/2021 (धििाारण वर्ा / Assessment Year: 2015-16) Reliance Life Sciences Pvt. Ltd. Pr. CIT - 8 Dhirubhai Ambani Life Sciences Centre, Aaykar Bhavan, M. K. Road, बिाम/ R-282,…

SHREE CEMENT LIMITED,BEAWAR vs. PR.CIT, , UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 4/JPR/2021[2014-15]Status: DisposedITAT Jaipur23 Jun 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 04/Jp/2021 Assessment Year: 2014-15 Shree Cement Limited, Cuke Pr.Cit, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. Pan No.: Aaccs 8796 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Dilip Desai (Ca) Shri Vijay Shah (Ca) Shri Mohit Choudhary (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Pcit, Udaipur Dated 03.02.2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short The Act) For The Assessment Year 2014-15. The Grounds Of Appeal Taken By The Assessee Are As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax – Udaipur, (Here- In- After Referred To As Ld. Pr. Cit) Was Not Justified In Initiating Proceedings U/S 263 Of The Income Tax Act, 1961 Since The Order Passed By The Assessing Officer (A.O.) Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

For Appellant: Shri Dilip Desai (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 04/JP/2021 Assessment Year: 2014-15 Shree Cement Limited, cuke Pr.CIT, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. PAN No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Dilip Desai (CA) Shri Vijay Shah (CA) Shri Mohit Choudhary (CA) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ d…

M/S. ALOKIK STEELS PVT. LTD VILLAGE POST-PATAN, TEHSIL-KISHANGARH, DISTRICT-AJMER,KISHANGARH vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed in light of aforesaid directions

ITA 861/JPR/2019[2015-16]Status: DisposedITAT Jaipur03 Mar 2021AY 2015-16

For Appellant: Sh. Siddharth Ranka &For Respondent: Sh. B. K. Gupta (CIT)

Section 115BSection 263Section 3Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 861/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke M/s Alokik Steels Pvt. Ltd. Principal Commissioner Vs. Village Post- Patan, of Income-Tax-II, Tehsil- Kishangarh, Jaipur District- Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCA9590E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Siddharth Ranka & Sh. S…

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