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

Cy. CIT 6(1) (2), Mumbai vs. M/S. Bhandari Gold & Jewellers Pvt. Ltd, Mumbai

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

ITA 1564/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Jul 2023AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit – 6(1)(2) V. M/S. Bandari Gold & Jewellers Pvt. Ltd., 407, Bussaudyog Bhavan Room No. 538B, 5Th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 Pan: Aadcb1291J (Appellant) (Respondent)

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT – 6(1)(2) v. M/s. Bandari Gold and Jewellers Pvt. Ltd., 407, BussaUdyog Bhavan Room No. 538B, 5th Floor Tokersi, Jivraj Road, Sewree Aayakar Bhavan, M.K. Road Mumbai - 400015 Mumbai - 400020 PAN: AADCB1291J (Appellant) (Respondent) ITA.No. 1619/MUM/2022 (A.Y. 2017-18) M/s. Bandari Gold and Jewellers Pvt. Ltd., v. CIT(A) 407, 4th Floor Room No. 401, 4th Floor Udyog Bhavan C-Block, Civic Center Tokersi, Jivraj Road, Sewree Delhi Mumbai -…

Almech Enterprises, Mumbai vs. DCIT, CC-2(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1160/MUM/2023[2010-11]Status: DisposedITAT Mumbai13 Jul 2023AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1160/Mum/2023 (A.Y. 2010-11) Vs. ITO-25(2)(2) Almech Enterprises 113-B, Hubtown Solaris Pratishtha Bhavan N.S. Phadake Marg 9th Floor Near Ghokle Flyover M.K. Road Andheri East New Marine Lines Mumbai-400 069. Mumbai-400 020. PAN : AAAFA1594G (Appellant) (Respondent) Assessee by Shri Shashi Bekal Department by Shri Manoj Kumar Sinha Date of Hearing 13.07.2023 Date of Pronouncement 13.07.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging…

Nyk Enterprises Pvt. Ltd., New Delhi vs. ITO Ward-18(4), New Delhi

In the result, the appeal of assessee is partly allowed

ITA 7393/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Jun 2023AY 2016-17
For Appellant: Shri Rujesh Sinha, AdvFor Respondent: Shri Om Prakash, Sr. DR
Section 143(1)Section 143(2)Section 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND Assessment Year: 2016-17 NYK Enterprises P. Ltd., ITO, Ward 18(4), New Delhi H.No. 83, Pocket-19, Sector-24, Rohini, New 110002 Delhi-110085 vs. PAN AADCN 1643 C (Appellant) (Respondent) For Assessee : Shri Rujesh Sinha, Adv. For Revenue : Shri Om Prakash, Sr. DR Date of Hearing : 06.04.2023 Date of Pronouncement : 23.06.2023 ORDER Per Chandra Mohan Garg:- The present appeal filed by the assessee for the assessment year 2016-17 is directed against the order of Ld. CIT(A)-6, Delhi dated 01.07.2019. It…

Assistant Commissioner of Income Tax, Cir.1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, all the grounds of appeal raised by the revenue are dismissed

ITA 345/SRT/2022[2011-12]Status: DisposedITAT Surat05 Apr 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Enviro Control Pvt. Ltd., Circle-1(1)(1), Enviro House, Opp. Bank Of Vs. Surat. Maharashtra, Ghod Dod Road, Surat-395007. Pan No. Aaace 8700 C Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 143(3)Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual hearing) A.C.I.T., Enviro Control Pvt. Ltd., Circle-1(1)(1), Enviro House, Opp. Bank of Vs. Surat. Maharashtra, Ghod Dod Road, Surat-395007. PAN No. AAACE 8700 C Appellant/ assessee Respondent/ revenue Department represented by Shri Ashok B Koli, (CIT-DR) Assessee represented by Shri Ankur Shah, CA Date of hearing 27/02/2023 Date of pronouncement 05/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the revenue…

The Dy. Commissioner of Income Tax 4(1), Raipur (Cg) vs. Shri Nand Kishore Agrawal, Raipur (Cg)

The appeal of the Revenue is DISMISSED

ITA 235/BIL/2016[2011-12]Status: DisposedITAT Raipur24 Mar 2023AY 2011-12

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No.235/Rpr/2016 धििाारण वर्ा / Assessment Year : 2011-2012 Dy. Commissioner Of Income Tax- 4(1), Raipur (C.G.) . . . . . . . अपीलार्थी / Appellant बिाम / V/S. Nand Kishore Agrawal, Moti Nagar, Shiv Steel, Boria Road, Raipur (C.G.) Pan: Ajdpa4766H . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Shri R. B. Doshi Revenue By : Shri Piyush Tripathi सुनवाई की तारीख / Date Of Conclusive Hearing : 24/03/2023 घोषणा की तारीख / Date Of Pronouncement : 24/03/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Challenges The Order Of Commissioner Of Income Tax (Appeals)-1, Raipur [For Short “Cit(A)”] Dt. 29/02/2016 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”] Deleting The Addition Carried Out By The Dy. Commissioner Of Income Tax, Circle-2(1), Raipur [For Short “Ao”] Vide Assessment Order Dt. 27/03/2014 Passed U/S 143(3) By For Assessment Year [For Short “Ay”] 2011-12. Itat-Raipur Page 1 Of 5

For Appellant: Shri R. B. DoshiFor Respondent: Shri Piyush Tripathi
Section 131Section 143(3)Section 250Section 37(1)

…॥ आयकर अपीलीय न्यायाधिकरण, रायपुर न्यायपीठ, रायपुर में ॥ (Through Hybrid Hearing) IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, AT RAIPUR BEFORE HON’BLE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.235/RPR/2016 धििाारण वर्ा / Assessment Year : 2011-2012 Dy. Commissioner of Income Tax- 4(1), Raipur (C.G.) . . . . . . . अपीलार्थी / Appellant बिाम / V/s. Nand Kishore Agrawal, Moti Nagar, Shiv Steel, Boria Road, Raipur (C.G.) PAN: AJDPA4766H . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee by : Shri R. B. Doshi Revenue by : Shri Piyush…

Ravi Shambhulal Mange, Mumbai vs. ITO -17 (3) (1), Mumbai

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

ITA 28/MUM/2022[2011-12]Status: DisposedITAT Mumbai23 Feb 2023AY 2011-12

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleravi Shambhulal Mange V. Income Tax Officer – 17(3)(1) Bharat Wood Works, 26 Mumbai Sindhubaug A, Tilak Road Ghatkopar (E), Mumbai - 400077 Pan: Aacpb4205G (Appellant) (Respondent)

Section 132Section 143(3)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Ravi Shambhulal Mange v. Income Tax Officer – 17(3)(1) Bharat Wood Works, 26 Mumbai Sindhubaug A, Tilak Road Ghatkopar (E), Mumbai - 400077 PAN: AACPB4205G (Appellant) (Respondent) Assessee Represented by : Shri Hariom Tulsiyan Department Represented by : Shri Ashish Kumar Date of Hearing : 27.12.2022 Date of Pronouncement : 23.02.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by assessee against order of the Learned Commissioner…

Asst CIT CC 1 (3), Mumbai vs. M/S Poonam Skyline Construction, Mumbai

In the result, all the revenue appeals are dismissed and the appeal of the assessee is allowed

ITA 752/MUM/2020[2012-13]Status: DisposedITAT Mumbai05 Dec 2022AY 2012-13
Section 132(1)Section 133A

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 751/Mum/2020 (A.Y. 2013-14) Vs. M/s. Poonam Shanti ACIT, Central Circle-1(3) 905, 9th Floor Developers Pratishtha Bhavan 66B, 3rd Floor, Poddar Old CGO Building Annexe Chambers, 22E Sayed M.K. Road Abdulla Barelvi Road Mumbai-400 020. Fort, Mumbai-400 001. PAN : AAMFP0302N (Appellant) (Respondent) I.T.A. No. 748/Mum/2020 (A.Y. 2011-12) I.T.A. No. 749/Mum/2020 (A.Y. 2012-13) Vs. M/s. Poonam Mega ACIT, Central Circle-1(3) 905, 9th Floor Developers Pratishtha Bhavan 66B, 3rd Floor, Poddar Old CGO…

Asst CIT CC 1 (3), Mumbai vs. M/S Poonam Shanti Developers, Mumbai

In the result, all the revenue appeals are dismissed and the appeal of the assessee is allowed

ITA 751/MUM/2020[2013-14]Status: DisposedITAT Mumbai05 Dec 2022AY 2013-14
Section 132(1)Section 133A

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 751/Mum/2020 (A.Y. 2013-14) Vs. M/s. Poonam Shanti ACIT, Central Circle-1(3) 905, 9th Floor Developers Pratishtha Bhavan 66B, 3rd Floor, Poddar Old CGO Building Annexe Chambers, 22E Sayed M.K. Road Abdulla Barelvi Road Mumbai-400 020. Fort, Mumbai-400 001. PAN : AAMFP0302N (Appellant) (Respondent) I.T.A. No. 748/Mum/2020 (A.Y. 2011-12) I.T.A. No. 749/Mum/2020 (A.Y. 2012-13) Vs. M/s. Poonam Mega ACIT, Central Circle-1(3) 905, 9th Floor Developers Pratishtha Bhavan 66B, 3rd Floor, Poddar Old CGO…

Asst CIT CC 1 (3), Mumbai vs. M/S Poonam Realty, Mumbai

In the result, all the revenue appeals are dismissed and the appeal of the assessee is allowed

ITA 750/MUM/2020[2014-15]Status: DisposedITAT Mumbai05 Dec 2022AY 2014-15
Section 132(1)Section 133A

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 751/Mum/2020 (A.Y. 2013-14) Vs. M/s. Poonam Shanti ACIT, Central Circle-1(3) 905, 9th Floor Developers Pratishtha Bhavan 66B, 3rd Floor, Poddar Old CGO Building Annexe Chambers, 22E Sayed M.K. Road Abdulla Barelvi Road Mumbai-400 020. Fort, Mumbai-400 001. PAN : AAMFP0302N (Appellant) (Respondent) I.T.A. No. 748/Mum/2020 (A.Y. 2011-12) I.T.A. No. 749/Mum/2020 (A.Y. 2012-13) Vs. M/s. Poonam Mega ACIT, Central Circle-1(3) 905, 9th Floor Developers Pratishtha Bhavan 66B, 3rd Floor, Poddar Old CGO…

Asst CIT CC 1 (3), Mumbai vs. M/S Poonam Mega Developers, Mumbai

In the result, all the revenue appeals are dismissed and the appeal of the assessee is allowed

ITA 749/MUM/2020[2012-13]Status: DisposedITAT Mumbai05 Dec 2022AY 2012-13
Section 132(1)Section 133A

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 751/Mum/2020 (A.Y. 2013-14) Vs. M/s. Poonam Shanti ACIT, Central Circle-1(3) 905, 9th Floor Developers Pratishtha Bhavan 66B, 3rd Floor, Poddar Old CGO Building Annexe Chambers, 22E Sayed M.K. Road Abdulla Barelvi Road Mumbai-400 020. Fort, Mumbai-400 001. PAN : AAMFP0302N (Appellant) (Respondent) I.T.A. No. 748/Mum/2020 (A.Y. 2011-12) I.T.A. No. 749/Mum/2020 (A.Y. 2012-13) Vs. M/s. Poonam Mega ACIT, Central Circle-1(3) 905, 9th Floor Developers Pratishtha Bhavan 66B, 3rd Floor, Poddar Old CGO…

Asst CIT CC 1 (3), Mumbai vs. M/S Poonam Mega Developers, Mumbai

In the result, all the revenue appeals are dismissed and the appeal of the assessee is allowed

ITA 748/MUM/2020[2011-12]Status: DisposedITAT Mumbai05 Dec 2022AY 2011-12
Section 132(1)Section 133A

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 751/Mum/2020 (A.Y. 2013-14) Vs. M/s. Poonam Shanti ACIT, Central Circle-1(3) 905, 9th Floor Developers Pratishtha Bhavan 66B, 3rd Floor, Poddar Old CGO Building Annexe Chambers, 22E Sayed M.K. Road Abdulla Barelvi Road Mumbai-400 020. Fort, Mumbai-400 001. PAN : AAMFP0302N (Appellant) (Respondent) I.T.A. No. 748/Mum/2020 (A.Y. 2011-12) I.T.A. No. 749/Mum/2020 (A.Y. 2012-13) Vs. M/s. Poonam Mega ACIT, Central Circle-1(3) 905, 9th Floor Developers Pratishtha Bhavan 66B, 3rd Floor, Poddar Old CGO…

ACIT, New Delhi vs. M/S. Nagar Dairy Pvt. Ltd., New Delhi

In the result, Appeal of the Revenue in ITA No

ITA 5475/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Nov 2022AY 2011-12

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

For Respondent: “1. On the facts and in the circumstances of the case
Section 153CSection 2(22)(e)Section 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5474/DEL/2015 : A.Y 2010-11 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5475/DEL/2015 : A.Y. 2011-12 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RES…

ACIT, New Delhi vs. M/S. Nagar Dairy Pvt. Ltd., New Delhi

In the result, Appeal of the Revenue in ITA No

ITA 5474/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Nov 2022AY 2010-11

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

For Respondent: “1. On the facts and in the circumstances of the case
Section 153CSection 2(22)(e)Section 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5474/DEL/2015 : A.Y 2010-11 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5475/DEL/2015 : A.Y. 2011-12 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RES…

Income Tax Officer, Jaipur vs. Motisons Jewellers Ltdl, Jaipur

ITA 161/JPR/2022[2017-18]Status: DisposedITAT Jaipur29 Sept 2022AY 2017-18
For Appellant: Shri Vijay Goyal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 142(1)Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 161/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke ACIT, Central Circle- M/s Motisons Jewellers Ltd. 2, Jaipur Vs. 270 to 272 & 276, Johari Bazar, Jaipur-302003. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCM 1827 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 178/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2…

M/S. Sarswati Extrusion Pvt.Ltd, Aurangabad vs. Income-Tax Officer, Ward - 2(4), Aurangabad

ITA 1716/PUN/2017[2011-12]Status: DisposedITAT Pune29 Aug 2022AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1546/Pun/2017 िनधा"रणवष" / Assessment Year : 2011-12 The Income Tax Officer, M/S.Saraswati Extrusions Ward-2(4), Aurangabad. Vs Pvt. Ltd., . H-20, Midc, Waluj, Aurangabad – 431136. Pan: Aajcs 6024 J Appellant/ Assessee Respondent /Revenue आयकर अपीलसं. / Ita No.1716/Pun/2017 िनधा"रणवष" / Assessment Year : 2011-12 M/S.Saraswati Extrusions Pvt. The Income Tax Officer, Ltd., Vs Ward-2(4), Aurangabad. H-20, Midc, Waluj, . Aurangabad – 431136. Pan: Aajcs 6024 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 11/07/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S & Assessee’S Cross Appeals Ita No.1546 & 1716/Pun/2017 For A.Y. 2011-12 Arising Against The Ld.Cit(A)- 2, Aurangabad’S Order Dated 12.04.2017 Passed In Appeal No.Abd/Cit(A)-2/E-File/57/2016-17, In Proceedings Under Section 143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.1546/PUN/2017 िनधा"रणवष" / Assessment Year : 2011-12 The Income Tax Officer, M/s.Saraswati Extrusions Ward-2(4), Aurangabad. Vs Pvt. Ltd., . H-20, MIDC, Waluj, Aurangabad – 431136. PAN: AAJCS 6024 J Appellant/ Assessee Respondent /Revenue आयकर अपीलसं. / ITA No.1716/PUN/2017 िनधा"रणवष" / Assessment Year : 2011-12 M/s.Saraswati Extrusions Pvt. The Income Tax Officer, Ltd., Vs Ward-2(4), Aurangabad. H-20, MIDC, Waluj, . A…

Income-Tax Officer, Ward - 2(4), Aurangabad vs. M/S. Saraswati Extrusions Pvt.Ltd, Aurangabad

ITA 1546/PUN/2017[2011-12]Status: DisposedITAT Pune29 Aug 2022AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1546/Pun/2017 िनधा"रणवष" / Assessment Year : 2011-12 The Income Tax Officer, M/S.Saraswati Extrusions Ward-2(4), Aurangabad. Vs Pvt. Ltd., . H-20, Midc, Waluj, Aurangabad – 431136. Pan: Aajcs 6024 J Appellant/ Assessee Respondent /Revenue आयकर अपीलसं. / Ita No.1716/Pun/2017 िनधा"रणवष" / Assessment Year : 2011-12 M/S.Saraswati Extrusions Pvt. The Income Tax Officer, Ltd., Vs Ward-2(4), Aurangabad. H-20, Midc, Waluj, . Aurangabad – 431136. Pan: Aajcs 6024 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 11/07/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S & Assessee’S Cross Appeals Ita No.1546 & 1716/Pun/2017 For A.Y. 2011-12 Arising Against The Ld.Cit(A)- 2, Aurangabad’S Order Dated 12.04.2017 Passed In Appeal No.Abd/Cit(A)-2/E-File/57/2016-17, In Proceedings Under Section 143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.1546/PUN/2017 िनधा"रणवष" / Assessment Year : 2011-12 The Income Tax Officer, M/s.Saraswati Extrusions Ward-2(4), Aurangabad. Vs Pvt. Ltd., . H-20, MIDC, Waluj, Aurangabad – 431136. PAN: AAJCS 6024 J Appellant/ Assessee Respondent /Revenue आयकर अपीलसं. / ITA No.1716/PUN/2017 िनधा"रणवष" / Assessment Year : 2011-12 M/s.Saraswati Extrusions Pvt. The Income Tax Officer, Ltd., Vs Ward-2(4), Aurangabad. H-20, MIDC, Waluj, . A…

Lilliput Kidwears Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 4103/DEL/2016[2011-12]Status: DisposedITAT Delhi01 Aug 2022AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 4103/Del/2016 : Asstt. Year : 2011-12 Lilliput Kidwears Ltd., Vs Dcit, D-95, Okhla Industrial Area, Circle-4(1), Phase-1, New Delhi-110020 New Delhi (Appellant) (Respondent) Pan No. Aaeca3031E Assessee By : None Revenue By : Sh. Manvendra Goyal, Cit Dr Date Of Hearing: 30.06.2022 Date Of Pronouncement: 01.08.2022

For Appellant: NoneFor Respondent: Sh. Manvendra Goyal, CIT DR
Section 133Section 142(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4103/Del/2016 : Asstt. Year : 2011-12 Lilliput Kidwears Ltd., Vs DCIT, D-95, Okhla Industrial Area, Circle-4(1), Phase-1, New Delhi-110020 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECA3031E Assessee by : None Revenue by : Sh. Manvendra Goyal, CIT DR Date of Hearing: 30.06.2022 Date of Pronouncement: 01.08.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A), Delhi-13, dated 2…

ACIT, Central Circle1(3), Mumbai vs. M/S. Peninsula Land Limited, Mumbai

In the result the appeal filed by the revenue is dismissed

ITA 5632/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Jul 2022AY 2009-10

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahaman, Accountat Member Ita No. 5632 & 5633/Mum/2019 (A.Y: 2009-10 & 2010-11) Acit, Cc – 1(3) Vs. M/S Peninsula Land 905, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Bldg, No. 2, Peninsula (Annexe), M.K .Road, Spenta, Mathuradas Mumbai – 400020. Mill Compound, Senapati Bapat Marg, Parel, Mumbai- 400013. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaact5173A Appellant .. Respondent Appellant By : Shri. Aditya Rai. Dr Respondent By : Shri. Vijay Mehta.Ar Date Of Hearing 24.06.2022 Date Of Pronouncement 28.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: These Are The Two Appeals Filed The By The Revenue Against The Common Order Of The Commissioner Of Income Tax (Appeals)-47, Mumbai Passed U/S 153A R.W.S 143(3) & 250 Of The Act.

For Appellant: Shri. Aditya Rai. DRFor Respondent: Shri. Vijay Mehta.AR
Section 115JSection 132Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHAMAN, ACCOUNTAT MEMBER ITA No. 5632 & 5633/Mum/2019 (A.Y: 2009-10 & 2010-11) ACIT, CC – 1(3) Vs. M/s Peninsula Land 905, 9th Floor, Pratistha Ltd., Bhavan, Old CGO Bldg, No. 2, Peninsula (Annexe), M.K .Road, Spenta, Mathuradas Mumbai – 400020. Mill Compound, Senapati Bapat Marg, Parel, Mumbai- 400013. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACT5173A Appellant .. Respondent Appellant by : Shri. Aditya Rai. DR Respondent by : Shri. Vijay Mehta.AR Date of Hearing 24.06.2022 Date of Pronounce…

Income Tax Officer-2(2)(3), Mumbai vs. M/S.More Marketing Private Limited, Mumbai

In the result, appeals of the revenue are dismissed

ITA 4162/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Jul 2022AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Shailesh ShahFor Respondent: Shri Ram Krishna Kedia
Section 133(6)Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 4150 & 4162/MUM/2018 (A.Ys. 2013-14 & 2014-15) Income Tax Officer – 2(2)(2) v. M/s. More Marketing Pvt. Ltd., Room No. 542, 5th Floor 3rd Floor, Rustom Building Aayakar Bhavan, M.K. Road 29, Veer Nariman Road Mumbai - 400020 Fort, Mumbai – 400023 PAN: AACCM0991R (Appellant) (Respondent) Assessee by : Shri Shailesh Shah Department by : Shri Ram Krishna Kedia Date of Hearing : 02.06.2022 Date of Pronouncement : 15.07.2022 O R D E R PER S. RIFAUR RA…

Income Tax Officer-2(2)(3), Mumbai vs. M/S.More Marketing Private Limited, Mumbai

In the result, appeals of the revenue are dismissed

ITA 4150/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Jul 2022AY 2013-14

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Shailesh ShahFor Respondent: Shri Ram Krishna Kedia
Section 133(6)Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 4150 & 4162/MUM/2018 (A.Ys. 2013-14 & 2014-15) Income Tax Officer – 2(2)(2) v. M/s. More Marketing Pvt. Ltd., Room No. 542, 5th Floor 3rd Floor, Rustom Building Aayakar Bhavan, M.K. Road 29, Veer Nariman Road Mumbai - 400020 Fort, Mumbai – 400023 PAN: AACCM0991R (Appellant) (Respondent) Assessee by : Shri Shailesh Shah Department by : Shri Ram Krishna Kedia Date of Hearing : 02.06.2022 Date of Pronouncement : 15.07.2022 O R D E R PER S. RIFAUR RA…