Navodaya Castle (P) Ltd. v. CIT

56 Taxmann.com 18Supreme Court of India2015#1493 most cited

What is Navodaya Castle (P) Ltd. v. CIT authority for?

Mere production of identity documents like a certificate of incorporation or PAN is insufficient to prove the genuineness of a transaction or the investor under Section 68, especially when material indicates the investor is a paper company and not a genuine party.

76

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Navodaya Castle v. CIT · Section 68 · share application money · genuineness of transaction · identity of subscriber · paper company · unexplained cash credit · burden of proof · source of source · accommodation entry · mere identity documents insufficient

Sections most often in play

Section 133(6)Section 143(3)Section 147Section 148Section 271(1)(c)Section 68Section 131Section 132

Issues it is cited on

source of sourceshare application moneyaddition u/s 68entry operatoraccommodation entrygenuineness of the transactionunexplained cash creditsection 133(6)section 132(4)section 68undisclosed incomesection 132

Judgments citing Navodaya Castle (P) Ltd. v. CIT

Sheetal Infoservices Pvt. Ltd, New Delhi vs. ITO Ward-23(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4604/DEL/2019[2015-16]Status: DisposedITAT Delhi22 Jul 2019AY 2015-16

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 4604/Del/2019 : Asstt. Year : 2015-16 Sheetal Infoservices Pvt. Ltd., Vs Income Tax Officer, L-7A(Lgf), South Extension, Ward-23(2), Part-2, New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aamcs0742A Assessee By : Sh. Raj Kumar Gupta, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 22.07.2019

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 131Section 143(3)Section 147Section 150(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4604/Del/2019 : Asstt. Year : 2015-16 Sheetal Infoservices Pvt. Ltd., Vs Income Tax Officer, L-7A(LGF), South Extension, Ward-23(2), Part-2, New Delhi-110049 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAMCS0742A Assessee by : Sh. Raj Kumar Gupta, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 04.07.2019 Date of Pronouncement: 22.07.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The assessee has raised following grounds of appeal: “1. Tha…

Smg Estates (P) Ltd., Delhi vs. ACIT, Circle- 24(1), New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1537/DEL/2019[2015-16]Status: DisposedITAT Delhi12 Jul 2019AY 2015-16

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1537/Del/2019 : Asstt. Year : 2015-16 M/S Smg Estates (P) Ltd., Vs Acit, E-42, Greater Kailash, Part-Ii, Circle-24(1), South Delhi, Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aaics2351R Assessee By : Sh. Raj Kumar Gupta, Ca Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing: 03.07.2019 Date Of Pronouncement: 12.07.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 115BSection 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1537/Del/2019 : Asstt. Year : 2015-16 M/s SMG Estates (P) Ltd., Vs ACIT, E-42, Greater Kailash, Part-II, Circle-24(1), South Delhi, Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAICS2351R Assessee by : Sh. Raj Kumar Gupta, CA Revenue by : Ms. Ashima Neb, Sr. DR Date of Hearing: 03.07.2019 Date of Pronouncement: 12.07.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The assessee has raised following grounds of appeal: “1. That under the facts and…

M/S. Tara Mercantile Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 1572/DEL/2017[2011-12]Status: DisposedITAT Delhi12 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 56(2)(viib)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1572/DEL/2017 A.Y. : 2011-12 M/S TARA MERCANTILE PVT. LTD. VS. DCIT, CIRCLE 16(1), 314-315, PP TOWER, NEW DELHI NETAJI SUBHASH PLACE, PITAMPURA, NEW DELHI – 34 (PAN: AAACT2680C) (APPELLANT) (RESPONDENT) Assessee By : Sh. Gautam Jain, Adv. Department By : Sh. S.S. Rana, CIT(DR) ORDER PER H.S. SIDHU : JM This appeal by the Assessee is directed against the impugned order dated 19.1.2017 passed by the Ld. CIT(A)-9, New Delhi on the following grounds:- 1. The…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1158/DEL/2019[2014-15]Status: DisposedITAT Delhi07 May 2019AY 2014-15

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1157/DEL/2019[201`3-14]Status: DisposedITAT Delhi07 May 2019

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Surya Processed Food Pvt. Ltd., New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1156/DEL/2019[2013-14]Status: DisposedITAT Delhi07 May 2019AY 2013-14

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Singhal Exim P.Ltyd, New Delhi vs. ITO, Ward-23(4), New Delhi

In the result, the appeal of the assessee is deemed to be allowed for statistical purposes

ITA 6520/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Apr 2019AY 2014-15

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

For Appellant: Shri S.R. WadhwaFor Respondent: Shri S.S. Rana, CIT-DR
Section 131(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 6520/Del/2018 ITA ITA No No 6520/…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Hadoti Punji Vikas Ltd., Kota

In the result the appeal of the revenue is dismissed and the cross

ITA 1192/JPR/2018[2010-11]Status: DisposedITAT Jaipur29 Mar 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 14ASection 68

…are artteita siftrpeor, oragR =aradlS, GAGR IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR aft fora ure wa, =nhie weer ve sft fama Rie aed, eT Wael | Waar BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM STITH stot GL. / ITA No. 1192/JP/2018 freiot ay / Assessment Year : 2010-11 D.C.L.T., oA M/s Hadoti Punji Vikas Ltd., Central Circle, Vs. C-Block, 6/7, Multimetals Campus, Kota. Large Scale Industrial Area, Kota, Rajasthan. Yar cra Ut. / TSTgse E./ PAN/GIR No.: AAACH 4047 F arfrereit / Appellant yeaelt / Respondent year /C.0. No. 44/JP/2018 (Arising out of sTaaHx atitet U. /…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1205/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2019AY 2011-12
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Rajasthan Cable Industries Limited, Kota

ITA 1189/JPR/2018[2016-17]Status: DisposedITAT Jaipur27 Mar 2019AY 2016-17
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1121/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke M/s Rajasthan Cable Industries Deputy Commissioner of Vs. Limited, Income Tax, 4 and 12, Large Scale Central Circle, Room No. 2nd Industrial Area, Kota. 212, Floor, C.R. Building, Rawat Bhata Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCR 2599 G vihykFkhZ@Assessee izR;FkhZ@Respondent vk;…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1188/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

M/S Rajasthan Cable Industries Limited, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1121/JPR/2018[2015-16]Status: DisposedITAT Jaipur27 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1121/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke M/s Rajasthan Cable Industries Deputy Commissioner of Vs. Limited, Income Tax, 4 and 12, Large Scale Central Circle, Room No. 2nd Industrial Area, Kota. 212, Floor, C.R. Building, Rawat Bhata Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCR 2599 G vihykFkhZ@Assessee izR;FkhZ@Respondent vk;…

M/S. Agrasen Agro Industries Private Limited, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1053/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

M/S Rajasthan Cable Industries Limited, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1052/JPR/2018[2016-17]Status: DisposedITAT Jaipur27 Mar 2019AY 2016-17
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1121/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke M/s Rajasthan Cable Industries Deputy Commissioner of Vs. Limited, Income Tax, 4 and 12, Large Scale Central Circle, Room No. 2nd Industrial Area, Kota. 212, Floor, C.R. Building, Rawat Bhata Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCR 2599 G vihykFkhZ@Assessee izR;FkhZ@Respondent vk;…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1211/JPR/2018[2013-14]Status: DisposedITAT Jaipur12 Feb 2019AY 2013-14
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1099/JPR/2018[2016-17]Status: DisposedITAT Jaipur12 Feb 2019AY 2016-17
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1098/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Feb 2019AY 2015-16
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1097/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1096/JPR/2018[2012-13]Status: DisposedITAT Jaipur12 Feb 2019AY 2012-13
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

M/S Oriental Power Cables Ltd., Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1028/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Feb 2019AY 2015-16
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…