Nisar Biri Sikka No. 1 v. Commissioner of Income Tax

174 Taxmann 51High Court#19534 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2019.

Judgments citing Nisar Biri Sikka No. 1 v. Commissioner of Income Tax

M/S Shahnawaj Quereshi, Meerut vs. ACIT, Meerut

In the result, the appeal of the assessee is partly allowed

ITA 3454/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Jan 2019AY 2013-14

Bench: Shri N. S. Saini & Shri Kuldip Singhassessment Year 2013-14 M/S. Shahnawaj Vs Asst. Cit, Circle-2, Quereshi, Meerut. M/S. Gmc International, H. No.123, Pocket A, Samar Garden, Fathoullapur Road, Meerut. (Appellant) (Respondent) Appellant By : Shri Rajiv Singhal, Adv. & Shri Ramit Kakkar, Adv. Respondent By : Shri S.S. Rana, Cit & Shri Yogesh Sharma, Sr.D.R. सुनवाई क" तार"ख/Date Of Hearing : 08/01/2019 घोषणा क" तार"ख /Date Of Pronouncement: 31/01/2019 Order Per N.S. Saini, A. M. This Is An Appeal Filed By The Assessee Against The Impugned Order Of Learned Cit(A), Meerut Dated 24.03.2017 For The Assessment Year 2013-14. The Sole Ground Of Appeal Taken By The Assessee In This Appeal Reads As Under. “1. The Ld. Cit(A) Has Erred In Sustaining Disallowance Of Alleged Bogus Purchase Of Rs.5,20,15,994/-. Observation Made, Inferences Drawn & Findings Recorded Are Against The Facts & Circumstances Of The Case.” 2. The Assessing Officer Observed In His Order That Assessee Has Made Purchase Of Raw Meat From 15 Parties As Under. 2 “1. Mohd. Chand Rs.18,90,000/- 2. Mohd. Ashraf Rs.18,90,000/- 3. Babu Ji Aaftab Rs. 19,04,000/- 4. Raju S/O Kalava Rs.18,90,000/- 5. Irfan Qureshi Rs. 26,25,000/- 6. Aijaj Ahmad Rs.18,90,000/- 7. Shahin Rs.18,90,000/- 8. Mohd. Mansoor Rs.18,90,000/- 9. Mohd. Nazim Rs.18,20,000/- 10. Mohd. Yasin Rs.14,27,744/- 11. Mohd. Sazid Rs.1,04,79,000/- 12. Mohd. Rais Rs.1,78,64,000/- 13. Mohd. Deedar Rs.18,48,000/- 14. Sufiyan Rs.14,85,000/- 15. Valil Urf Vakiluddin Rs.12,23,250/- Total Rs.5,20,15,994/-”

For Appellant: Shri Rajiv Singhal, Adv. &For Respondent: Shri S.S. Rana, CIT & Shri

Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘CAMP AT MEERUT’ BEFORE SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year 2013-14 M/s. Shahnawaj Vs Asst. CIT, Circle-2, Quereshi, Meerut. M/s. GMC International, H. No.123, Pocket A, Samar Garden, Fathoullapur Road, Meerut. (Appellant) (Respondent) Appellant by : Shri Rajiv Singhal, Adv. & Shri Ramit Kakkar, Adv. Respondent by : Shri S.S. Rana, CIT & Shri Yogesh Sharma, Sr.D.R. सुनवाई क" तार"ख/Date of Hearing : 08/01/2019 घोषणा क" तार"ख /Date of Pronouncement: 31/01/2019 ORDER PER N.S. SAINI, A. M. This is an appeal f…

Sheth & Sura Engineers Pvt. Ltd., Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal of the assessee is partly allowed

ITA 382/PUN/2017[2012-13]Status: DisposedITAT Pune22 Jan 2019AY 2012-13

Bench: Shri Anil Chaturvedi, Am & Shri P.S. Chaudhury, J.M.

For Appellant: Shri D.R. BarveFor Respondent: Shri Sudhendu Das

Section 143(3)

…/- ignoring the facts submitted. This amount was worked out being 5% of the total Labour Charges of Rs.5,48,14,324/-. 2. The learned CIT (A) erred in not following the ratio of the High Court/ ITAT decision(s) in the case of: a) Nisar Biri Sikka No.1 Vs CIT [174 Taxmann 51 J b) M/s Shafeeq Shameel & Co. Vs ACIT ITA [lOSS/MADill J c) Yashwant M. Mahajan -ITAT, Pune Bench, Pune 3. The learned CIT(A) has followed the previous appeal orders and relied on the assessment order of the AO. In the assessment order for the year under consideration, the AO has not stated a single instance of deficiency in Labour Charges bu…

DCIT, Gurgaon vs. Sh. Surinder Kumar Mehta, Gurgaon

In the result, the appeal of the Department is dismissed

ITA 1661/DEL/2014[2009-10]Status: DisposedITAT Delhi11 Jul 2018AY 2009-10

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Respondent: Sh. M. Baranwal, Sr. DR

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL Delhi Bench“G”, New Delhi BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER I.T.A. No. 1661/Del/2014 Assessment Year: 2009-10 DCIT Circle-2 Vs. Surinder Kumar Mehta Gurgaon T-7/7, DLF Phase-III, Gurgaon PAN-AKQPM1377A [Appellant] [Respondent] Department by: Sh. M. Baranwal, Sr. DR Respondent by: Sh. Vidhur Puri, CA Date of Hearing: 23 04 2018 Date of Pronouncement: 11 07 2018 O R D E R PER N.K. SAINI, A.M: This is an appeal by the Department against the order dated 15.1.2014 of the learned CIT(A), Faridabad. The grounds raised in this appea…

Deputy Commissioner of Income-Tax, Circle-11(5), Bangalore vs. M/S Kamalam Handlooms Pvt Ltd, Bangalore

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

ITA 1056/BANG/2014[2006-07]Status: DisposedITAT Bangalore13 Oct 2017AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarkamalam Handlooms (P) Ltd., No.22, Doraiswamy Complex, Kenchanayakanagalli, Nagarathpet, Bengaluru-560002. Pan:Aabck 6325 Q … Appellant Vs. Assistant Commissioner Of Income-Tax, Circle-11(5), Bengaluru. … Respondent & (By The Revenue) Assessee By : Shri V.Chandrashekar, Advocate. Revenue By : Shri P.Dhivahar, Jcit(Dr) Date Of Hearing : 03/08/2017 Date Of Pronouncement : 13/10/2017 O R D E R Per Inturi Rama Rao, Am : These Two Cross Appeals Filed By The Assessee-Company As Well As The Revenue Are Directed Against The Order Of The Cit(A)-1, Bangalore, Dated 28/03/2014 For The Assessment Year 2006-07. 2. Brief Facts Of The Case Are As Under: The Assessee Is A Company Duly Incorporated Under The Provisions Of The Companies Act, 1956. It Is Engaged In The Business Of Manufacture & Trading In All Kinds Of Man-Made Filament Yarns. Return Of Income For The Assessment Year 2006-07 Was Filed On 29/11/2006 Declaring Total Income Of Rs.23,28,840/-. After Processing The Said Return Of Income, The Case Was Selected For Scrutiny Assessment As Per The Guidelines Issued By

For Appellant: Shri V.Chandrashekar, AdvocateFor Respondent: Shri P.Dhivahar, JCIT(DR)

Section 143(2)Section 143(3)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BENGALURU BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER and SHRI LALIET KUMAR, JUDICIAL MEMBER Kamalam Handlooms (P) Ltd., No.22, Doraiswamy Complex, Kenchanayakanagalli, Nagarathpet, Bengaluru-560002. PAN:AABCK 6325 Q … Appellant Vs. Assistant Commissioner of Income-tax, Circle-11(5), Bengaluru. … Respondent AND (By the revenue) Assessee by : Shri V.Chandrashekar, Advocate. Revenue by : Shri P.Dhivahar, JCIT(DR) Date of hearing : 03/08/2017 Date of pronouncement : 13/10/2017 O R D E R Per INTURI RAMA RAO, AM : These two cross appeals filed by the assessee-compan…