Nikunj Eximp Enterprises v. CIT

216 Taxmann 171High Court2013#236 most cited

What is Nikunj Eximp Enterprises v. CIT authority for?

Purchases may be treated as genuine even if the purchase parties are untraceable or not available for verification, as long as there is no specific evidence from the parties themselves denying the transactions or proving them to be bogus.

325

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

Nikunj Eximp Enterprises v. CIT · genuineness of purchases · disallowance of purchases · non-availability of suppliers · unverifiable transactions · section 69C · section 143(3) · section 133(6) · bogus bills · unexplained expenditure

Sections most often in play

Section 143(3)Section 133(6)Section 147Section 153ASection 69CSection 153CSection 194CSection 44AD

Issues it is cited on

section 133(6)section 69csection 131genuineness of the transactionundisclosed incomesection 69incriminating materialsection 132section 153asection 153section 13section 15

Judgments citing Nikunj Eximp Enterprises v. CIT

Deputy Commissioner of Income, Aurangabad vs. Metarolls Ispat Pvt. Ltd, Jalna

ITA 933/PUN/2024[2021-22]Status: DisposedITAT Pune20 Feb 2025AY 2021-22

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

Section 132Section 133(6)Section 143(1)Section 143(2)

…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.932/PUN/2024 Assessment year : 2020-21 DCIT, Aurangabad Vs. (Appellant) Metarolls Ispat Pvt. Ltd. Gut No.48, Adjacent to MIDC, Phase II, Daregaon, Jalna - 431213 PAN: AADCM3474C (Respondent) ITA No.933/PUN/2024 Assessment year : 2021-22 DCIT, Aurangabad Vs. (Appellant) Metarolls Ispat Pvt. Ltd. Gut No.48, Adjacent to MIDC, Phase II, Daregaon, Jalna - 431213 PAN: AADCM3474C (Respondent) Assessee by Department by Date of hearing Date of pronouncement : S/Shri Adv Rahul Ka…

Deputy Commissioner of Income Tax, Aurangabad vs. Metarolls Ispat Pvt. Ltd., Jalna

In the result, both the appeals filed by the Revenue are partly allowed

ITA 932/PUN/2024[2020-21]Status: DisposedITAT Pune20 Feb 2025AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

For Appellant: S/Shri Adv Rahul Kaul, CA AnandFor Respondent: S/Shri Amol Khairnar CIT-DR &
Section 132Section 133(6)Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2020-21 DCIT, Aurangabad Metarolls Ispat Pvt. Ltd. Vs. Gut No.48, Adjacent to MIDC, Phase II, Daregaon, Jalna - 431213 PAN: AADCM3474C (Appellant) (Respondent) Assessment year : 2021-22 DCIT, Aurangabad Metarolls Ispat Pvt. Ltd. Gut No.48, Adjacent to MIDC, Phase II, Vs. Daregaon, Jalna - 431213 PAN: AADCM3474C (Appellant) (Respondent) Assessee by : S/Shri Adv Rahul Kaul, CA Anand Partani & Darshan Gattani Department by : S/Shri Amol Khairnar CIT-DR & Ra…

Patodia Filaments Private Limited, Opp Oberoi Mall, Goregaon(East) vs. DCIT-CC-7(2), Mumbai, Aayakar Bhawan

In the result, Revenue’s appeals are dismissed and assessee’s appeals are allowed

ITA 5699/MUM/2024[2016-17]Status: DisposedITAT Mumbai31 Dec 2024AY 2016-17
Section 131Section 139(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & ACIT CC 7 2 Mumbai Vs. M/s Patodia Filaments Room No. 637 6th Floor Pvt Ltd, Aayakar Bhavan M K A-603/604, 6th Floor Road Express Highway Mumbai - 400020 Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) & & Patodia Filaments Pvt Vs. DCIT-CC-7(2), Ltd, Mumbai A-603/604, 6th Floor Aayakar Bhawan, Express Zone, Opp Mumbai - 400020 Oberoi Mall, Western Express Highway, Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) 2 ITA No.…

ACIT CC 7 2 Mumbai, Mumbai vs. M/S Patodia Filaments Pvt. Ltd, Mumbai

In the result, Revenue’s appeals are dismissed and assessee’s appeals are allowed

ITA 5698/MUM/2024[2018]Status: DisposedITAT Mumbai31 Dec 2024

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 131Section 139(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & ACIT CC 7 2 Mumbai Vs. M/s Patodia Filaments Room No. 637 6th Floor Pvt Ltd, Aayakar Bhavan M K A-603/604, 6th Floor Road Express Highway Mumbai - 400020 Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) & & Patodia Filaments Pvt Vs. DCIT-CC-7(2), Ltd, Mumbai A-603/604, 6th Floor Aayakar Bhawan, Express Zone, Opp Mumbai - 400020 Oberoi Mall, Western Express Highway, Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) 2 ITA No.…

Patodia Filaments Private Limited, Opp Oberoi Mall, Goregaon(East) vs. DCIT-CC-7(2), Mumbai, Aayakar Bhawan

In the result, Revenue’s appeals are dismissed and assessee’s appeals are allowed

ITA 5697/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 131Section 139(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & ACIT CC 7 2 Mumbai Vs. M/s Patodia Filaments Room No. 637 6th Floor Pvt Ltd, Aayakar Bhavan M K A-603/604, 6th Floor Road Express Highway Mumbai - 400020 Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) & & Patodia Filaments Pvt Vs. DCIT-CC-7(2), Ltd, Mumbai A-603/604, 6th Floor Aayakar Bhawan, Express Zone, Opp Mumbai - 400020 Oberoi Mall, Western Express Highway, Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) 2 ITA No.…

ACIT CC 7 2 Mumbai, Mumbai vs. M/S Patodia Filaments Pvt. Ltd, Mumbai

In the result, Revenue's appeals are dismissed and

ITA 5696/MUM/2024[2016]Status: DisposedITAT Mumbai31 Dec 2024
Section 131Section 139(1)Section 147

…2 ITA No. 5696-5699/MUM/2024 M/s Patodia Filaments Pvt Ltd Assessee by Mr. Mani Jain Revenue by Shri Mahesh Pamnani (Sr DR) Date of Hearing 19/12/2024 Date of Pronouncement 31/12/2024 आदेश / O R DER PER BENCH: The aforesaid cross appeals have been filed by the assessee as well as by the Revenue against separate order of even date 02/09/2024 passed by CIT(A)-49, Mumbai for the quantum of assessment passed u/s.147 for the A.Y.2016-17 & 2018-19. 2. The issues involved in both the years are common therefore, same are being disposed of by way of this consolidated order. 3. In this case the addition has been made on ac…

Suresh Kishinchand Changwani, Mumbai vs. DCIT-23(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 3336/MUM/2024[2012-13]Status: DisposedITAT Mumbai11 Nov 2024AY 2012-13

Bench: Ms Kavitha Rajagopal & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Bhupendra Shah, CAFor Respondent: Shri Shambhu Yadav. Sr. AR
Section 133(6)Section 143(3)Section 145(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE MS KAVITHA RAJAGOPAL, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Suresh Kishinchand Changwani, Deputy Commissioner of 407, Silver Palace Pali Mala Road, Income Tax – 23(3). Bandra West, Vs. Mumbai Mumbai 400050 (PAN : AABPC0937F) (Appellant) (Respondent) Present for: Assessee : Shri Bhupendra Shah, CA Revenue : Shri Shambhu Yadav. Sr. AR Date of Hearing : 21.08.2024 Date of Pronouncement : 11.11.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of L…

DCIT-CC-8(2), Mumbai vs. Pamstar Exports, Mumbai

In the result, all the appeals of Revenue are dismissed

ITA 3694/MUM/2024[2007-08]Status: DisposedITAT Mumbai06 Nov 2024AY 2007-08

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘C’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER ITA Nos.3687 to 3694/Mum/2024 Assessment Year: 2007-08 to 2014-15 DCIT, CC-8(2), Mumbai Pamstar Exports DC 5101-102 Bharat Diamond vs Bourse, Bandra Kurla Complex, Bandra East, Mumbai-400051. PAN: ASEFP 4255 A (Appellant) (Respondent) Present for: Assessee by : Mr. Suchek Anchaliya Revenue by : Shri H.M. Bhatt (Sr. DR) Date of Hearing : 03.09.2024 Date of Pronouncement : 06.11.2024 O R D E R PER BENCH: All these eight appeals filed by the re…

DCIT-CC-8(2), Mumbai vs. Pamstar Exports, Mumbai

In the result, all the appeals of Revenue are dismissed

ITA 3693/MUM/2024[2008-09]Status: DisposedITAT Mumbai06 Nov 2024AY 2008-09

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘C’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER ITA Nos.3687 to 3694/Mum/2024 Assessment Year: 2007-08 to 2014-15 DCIT, CC-8(2), Mumbai Pamstar Exports DC 5101-102 Bharat Diamond vs Bourse, Bandra Kurla Complex, Bandra East, Mumbai-400051. PAN: ASEFP 4255 A (Appellant) (Respondent) Present for: Assessee by : Mr. Suchek Anchaliya Revenue by : Shri H.M. Bhatt (Sr. DR) Date of Hearing : 03.09.2024 Date of Pronouncement : 06.11.2024 O R D E R PER BENCH: All these eight appeals filed by the re…

DCIT-CC-8(2), Mumbai vs. Pamstar Exports, Mumbai

In the result, all the appeals of Revenue are dismissed

ITA 3692/MUM/2024[2009-10]Status: DisposedITAT Mumbai06 Nov 2024AY 2009-10

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘C’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER ITA Nos.3687 to 3694/Mum/2024 Assessment Year: 2007-08 to 2014-15 DCIT, CC-8(2), Mumbai Pamstar Exports DC 5101-102 Bharat Diamond vs Bourse, Bandra Kurla Complex, Bandra East, Mumbai-400051. PAN: ASEFP 4255 A (Appellant) (Respondent) Present for: Assessee by : Mr. Suchek Anchaliya Revenue by : Shri H.M. Bhatt (Sr. DR) Date of Hearing : 03.09.2024 Date of Pronouncement : 06.11.2024 O R D E R PER BENCH: All these eight appeals filed by the re…

DCIT-CC-8(2), Mumbai vs. Pamstar Exports, Mumbai

In the result, all the appeals of Revenue are dismissed

ITA 3691/MUM/2024[2010-11]Status: DisposedITAT Mumbai06 Nov 2024AY 2010-11

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘C’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER ITA Nos.3687 to 3694/Mum/2024 Assessment Year: 2007-08 to 2014-15 DCIT, CC-8(2), Mumbai Pamstar Exports DC 5101-102 Bharat Diamond vs Bourse, Bandra Kurla Complex, Bandra East, Mumbai-400051. PAN: ASEFP 4255 A (Appellant) (Respondent) Present for: Assessee by : Mr. Suchek Anchaliya Revenue by : Shri H.M. Bhatt (Sr. DR) Date of Hearing : 03.09.2024 Date of Pronouncement : 06.11.2024 O R D E R PER BENCH: All these eight appeals filed by the re…

DCIT-CC-8(2), Mumbai vs. Pamstar Exports, Mumbai

In the result, all the appeals of Revenue are dismissed

ITA 3690/MUM/2024[2011-12]Status: DisposedITAT Mumbai06 Nov 2024AY 2011-12

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘C’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER ITA Nos.3687 to 3694/Mum/2024 Assessment Year: 2007-08 to 2014-15 DCIT, CC-8(2), Mumbai Pamstar Exports DC 5101-102 Bharat Diamond vs Bourse, Bandra Kurla Complex, Bandra East, Mumbai-400051. PAN: ASEFP 4255 A (Appellant) (Respondent) Present for: Assessee by : Mr. Suchek Anchaliya Revenue by : Shri H.M. Bhatt (Sr. DR) Date of Hearing : 03.09.2024 Date of Pronouncement : 06.11.2024 O R D E R PER BENCH: All these eight appeals filed by the re…

DCIT-CC-8(2), Mumbai vs. Pamstar Exports, Mumbai

In the result, all the appeals of Revenue are dismissed

ITA 3689/MUM/2024[2012-13]Status: DisposedITAT Mumbai06 Nov 2024AY 2012-13

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘C’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER ITA Nos.3687 to 3694/Mum/2024 Assessment Year: 2007-08 to 2014-15 DCIT, CC-8(2), Mumbai Pamstar Exports DC 5101-102 Bharat Diamond vs Bourse, Bandra Kurla Complex, Bandra East, Mumbai-400051. PAN: ASEFP 4255 A (Appellant) (Respondent) Present for: Assessee by : Mr. Suchek Anchaliya Revenue by : Shri H.M. Bhatt (Sr. DR) Date of Hearing : 03.09.2024 Date of Pronouncement : 06.11.2024 O R D E R PER BENCH: All these eight appeals filed by the re…

DCIT-CC-8(2), Mumbai vs. Pamstar Exports, Mumbai

In the result, all the appeals of Revenue are dismissed

ITA 3688/MUM/2024[2014-15]Status: DisposedITAT Mumbai06 Nov 2024AY 2014-15

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘C’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER ITA Nos.3687 to 3694/Mum/2024 Assessment Year: 2007-08 to 2014-15 DCIT, CC-8(2), Mumbai Pamstar Exports DC 5101-102 Bharat Diamond vs Bourse, Bandra Kurla Complex, Bandra East, Mumbai-400051. PAN: ASEFP 4255 A (Appellant) (Respondent) Present for: Assessee by : Mr. Suchek Anchaliya Revenue by : Shri H.M. Bhatt (Sr. DR) Date of Hearing : 03.09.2024 Date of Pronouncement : 06.11.2024 O R D E R PER BENCH: All these eight appeals filed by the re…

DCIT-CC-(2), Mumbai vs. Pamstar Exports, Mumbai

In the result, all the appeals of Revenue are dismissed

ITA 3687/MUM/2024[2013-14]Status: DisposedITAT Mumbai06 Nov 2024AY 2013-14

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Mr. Suchek AnchaliyaFor Respondent: Shri H.M. Bhatt (Sr. DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘C’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER ITA Nos.3687 to 3694/Mum/2024 Assessment Year: 2007-08 to 2014-15 DCIT, CC-8(2), Mumbai Pamstar Exports DC 5101-102 Bharat Diamond vs Bourse, Bandra Kurla Complex, Bandra East, Mumbai-400051. PAN: ASEFP 4255 A (Appellant) (Respondent) Present for: Assessee by : Mr. Suchek Anchaliya Revenue by : Shri H.M. Bhatt (Sr. DR) Date of Hearing : 03.09.2024 Date of Pronouncement : 06.11.2024 O R D E R PER BENCH: All these eight appeals filed by the re…

Assistnat Commissioner of Income Tax, Central Circle-6(4), Mumbai vs. Neuzen Finance Private Limited, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purposes and appeal of the assessee is allowed for statistical purposes

ITA 1511/MUM/2024[2020-21]Status: DisposedITAT Mumbai22 Oct 2024AY 2020-21
Section 143(3)Section 35DSection 35D(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assistant Vs. Neuzen Finance Private Commissioner of Limited Income Tax, Central Unit -1B, A Wing Circle-6(4) 9th Floor, Times Square Mumbai Building, Marol, Andheri Kurla Road Andheri (E) Maharashtra – 400 059 PAN/GIR No.AAACU3597P (Appellant) .. (Respondent) Neuzen Finance Private Vs. Assistant Limited Commissioner of Unit -1B, A Wing Income Tax, 9th Floor, Times Square Central Circle-6(4) Building, Marol, Mumbai Andheri Kurla Road Andheri (E) Maharashtra – 400 059 P…

Ace Cabs Limited, Delhi vs. ACIT, Circle-1(2), Delhi, C R Building

In the result, appeal filed by the assessee is allowed

ITA 443/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Oct 2024AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahmanace Cabs Limited, Vs. Acit, Circle 1 (2), 562, Silver Oak Lane, Delhi. M.G. Road, Ghitorni, Delhi – 110 030. (Pan : Aaica4494R) (Appellant) (Respondent) Assessee By : Shri Gaurav Jain, Advocate Ms. Bharti Sharma, Advocate Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 23.07.2024 Date Of Order : 04.10.2024 Order Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), New Delhi [“Ld. Cit(A)”, For Short]/ National Faceless Appeal Centre (Nfac) Dated 12.12.2023 For The Assessment Year 2017-18. 2. The Assessee Submitted An Application Under Rule 29 Of The Itat Rules For Admitting The Additional Evidences & The Contents Thereof Are Reproduced Below:-

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ACE Cabs Limited, vs. ACIT, Circle 1 (2), 562, Silver Oak Lane, Delhi. M.G. Road, Ghitorni, Delhi – 110 030. (PAN : AAICA4494R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gaurav Jain, Advocate Ms. Bharti Sharma, Advocate REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 23.07.2024 Date of Order : 04.10.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. This appeal has been filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), New Delhi…

Musaddilal Jewellers Private Limited, Hyderabad vs. ACIT, Circle-16(2), Hyderabad

In the result, appeal of the assessee is allowed

ITA 272/HYD/2023[2013-14]Status: DisposedITAT Hyderabad21 May 2024AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleआयकर अपील सं./ I.T.A. No.272/Hyd/2023 ("नधा"रण वष" / Assessment Year:2013-14) Musaddilal Jewellers Private Vs. Acit, Limited, Circle-16(2), Hyderabad. Hyderabad. Pan: Aaecm1213A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Ca Bhupesh Kumar Dand ""याथ" क" ओर से / Respondent By : Shri Rahul Singhania, Dr

For Appellant: CA Bhupesh Kumar DandFor Respondent: Shri Rahul Singhania, DR
Section 143(3)

…आयकर अपील"यअ"धकरण, हैदराबाद पीठ, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL, HYDERABAD BENCHES, HYDERABAD Before Shri Laliet Kumar, Hon’ble Judicial Member And Shri Madhusudan Sawdia, Hon’ble Accountant Member आयकर अपील सं./ I.T.A. No.272/Hyd/2023 ("नधा"रण वष" / Assessment Year:2013-14) Musaddilal Jewellers Private Vs. ACIT, Limited, Circle-16(2), Hyderabad. Hyderabad. PAN: AAECM1213A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : CA Bhupesh Kumar Dand ""याथ" क" ओर से / Respondent by : Shri Rahul Singhania, DR सुनवाई क" तार"ख / Date of Hearing : 14/05/2024 घोषणा क" तार"ख/Date of :…

Ipca Laboratories Ltd., Mumbai vs. Dy CIT -CC-5(2), Mumbai

In the result, both the appeals of the assessee as well as the revenue for AYs 2009-10, 2010-11, 2011-12, 2012-13 & 2014-15 are partly allowed

ITA 881/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15)

For Appellant: Shri Madhur Agrawal (Adv)For Respondent: Shri K. C Selvamani (DR)
Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2014-15) IPCA Laboratories Ltd बिधम/ DCIT, Central Circle-5(2) 19th Floor, Air India 48 Kandivli I…

Ipca Laboratories Ltd., Mumbai vs. Dy CIT -CC-5(2), Mumbai

In the result, both the appeals of the assessee as well as the

ITA 880/MUM/2021[2009-10]Status: DisposedITAT Mumbai08 Apr 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) Ipca Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. Vs. Dcit, Central Circle-5(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 2563/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 2565/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 2567/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 2569/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 2571/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15)

Section 115JSection 132Section 143(3)Section 153ASection 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T. A. No. 880/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2009-10) & आयकर अपील सं/ I.T. A. No. 879/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 882/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2011-12) & आयकर अपील सं/ I.T. A. No. 881/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 883/Mum/2021 (निर्धारण वर्ा/ Assessment Year: 2014-15) IPCA Laboratories Ltd 48 Kandivli Industries Estate, Charkop Kandivli West, Mumbai-400067. Vs.…