(P.) Ltd. v. ITO 9(1)(1), Mumbai

187 ITD 222Income Tax Appellate Tribunal#17071 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

jewellery found during searchunexplained jewellerysummons under section 131accumulated profitscorpus donationsection 271aabpaper companysection 131(1a)colourable devicesource of sourceviolation of natural justicebeneficial owner

Judgments citing (P.) Ltd. v. ITO 9(1)(1), Mumbai

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2127/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…e case of loan creditor and not in case of the appellant company. The AR has concluded his submission by placing reliance on the following judgments:  Abhijavala developers (P.) Ltd. vs ITO 9(1)(1), Mumbai, [2021] 124 taxmann.com 72 (Mumbai - Trib.)/[2021[ 187 ITD 222 (Mumbai - Trib.)[03-12-2020],  Moongipa Dev. & Inf. Ltd. vs DCIT, Mum. [2021] 127 taxmann.com 808 (Mumbai-Trib.)/[2021] 189 ITD 388 (Mumbai - Trib.) [03-05- 2021],  PCIT-5 vs Laxman Industrial Resources Ltd., [2017] taxmann.com 648 (Delhi)/[2017] 397,ITR 106 (Delhi)[14-03-2017],  Bini Builders (P.) Ltd. vs DCIT, Central range-7(3), [2020] 118…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2126/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…e case of loan creditor and not in case of the appellant company. The AR has concluded his submission by placing reliance on the following judgments:  Abhijavala developers (P.) Ltd. vs ITO 9(1)(1), Mumbai, [2021] 124 taxmann.com 72 (Mumbai - Trib.)/[2021[ 187 ITD 222 (Mumbai - Trib.)[03-12-2020],  Moongipa Dev. & Inf. Ltd. vs DCIT, Mum. [2021] 127 taxmann.com 808 (Mumbai-Trib.)/[2021] 189 ITD 388 (Mumbai - Trib.) [03-05- 2021],  PCIT-5 vs Laxman Industrial Resources Ltd., [2017] taxmann.com 648 (Delhi)/[2017] 397,ITR 106 (Delhi)[14-03-2017],  Bini Builders (P.) Ltd. vs DCIT, Central range-7(3), [2020] 118…

Ait, Central Circle, Ghaziabad vs. Ankit Sharma, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2125/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…e case of loan creditor and not in case of the appellant company. The AR has concluded his submission by placing reliance on the following judgments:  Abhijavala developers (P.) Ltd. vs ITO 9(1)(1), Mumbai, [2021] 124 taxmann.com 72 (Mumbai - Trib.)/[2021[ 187 ITD 222 (Mumbai - Trib.)[03-12-2020],  Moongipa Dev. & Inf. Ltd. vs DCIT, Mum. [2021] 127 taxmann.com 808 (Mumbai-Trib.)/[2021] 189 ITD 388 (Mumbai - Trib.) [03-05- 2021],  PCIT-5 vs Laxman Industrial Resources Ltd., [2017] taxmann.com 648 (Delhi)/[2017] 397,ITR 106 (Delhi)[14-03-2017],  Bini Builders (P.) Ltd. vs DCIT, Central range-7(3), [2020] 118…

ACIT, Central Circle, Ghaziabad vs. Nidhi Sharma, New Delhi

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2124/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…e case of loan creditor and not in case of the appellant company. The AR has concluded his submission by placing reliance on the following judgments:  Abhijavala developers (P.) Ltd. vs ITO 9(1)(1), Mumbai, [2021] 124 taxmann.com 72 (Mumbai - Trib.)/[2021[ 187 ITD 222 (Mumbai - Trib.)[03-12-2020],  Moongipa Dev. & Inf. Ltd. vs DCIT, Mum. [2021] 127 taxmann.com 808 (Mumbai-Trib.)/[2021] 189 ITD 388 (Mumbai - Trib.) [03-05- 2021],  PCIT-5 vs Laxman Industrial Resources Ltd., [2017] taxmann.com 648 (Delhi)/[2017] 397,ITR 106 (Delhi)[14-03-2017],  Bini Builders (P.) Ltd. vs DCIT, Central range-7(3), [2020] 118…

Ankit Sharma, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 1842/DEL/2022[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…e case of loan creditor and not in case of the appellant company. The AR has concluded his submission by placing reliance on the following judgments:  Abhijavala developers (P.) Ltd. vs ITO 9(1)(1), Mumbai, [2021] 124 taxmann.com 72 (Mumbai - Trib.)/[2021[ 187 ITD 222 (Mumbai - Trib.)[03-12-2020],  Moongipa Dev. & Inf. Ltd. vs DCIT, Mum. [2021] 127 taxmann.com 808 (Mumbai-Trib.)/[2021] 189 ITD 388 (Mumbai - Trib.) [03-05- 2021],  PCIT-5 vs Laxman Industrial Resources Ltd., [2017] taxmann.com 648 (Delhi)/[2017] 397,ITR 106 (Delhi)[14-03-2017],  Bini Builders (P.) Ltd. vs DCIT, Central range-7(3), [2020] 118…

(P.) Ltd. v. ITO 9(1)(1), Mumbai (187 ITD 222) — Cited in 5 Judgments | BharatTax