PCIT v. Adamine Constructions (P.) Ltd.

99 Taxmann.com 44High Court2018#6431 most cited

What is PCIT v. Adamine Constructions (P.) Ltd. authority for?

An Assessing Officer cannot solely rely on a report from an investigation wing, especially regarding shell companies, without conducting independent inquiries or considering the documents submitted by the assessee to prove the identity, capacity, and creditworthiness of creditors for additions under Section 68.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2026.

Also referred to as

Adamine Constructions · Section 68 · unexplained investment · shell company · creditworthiness of creditor · identity of creditor · capacity of creditor · independent inquiry · investigation wing report · retraction of statement

Sections most often in play

Section 68Section 148Section 143(3)Section 147Section 69CSection 153ASection 131Section 131(1A)

Issues it is cited on

creditworthiness of the creditorsummons under section 131section 131(1a)shell companyretracted statementsource of sourceaddition u/s 68addition under section 68live linksection 260share application moneygenuineness of the transaction

Judgments citing PCIT v. Adamine Constructions (P.) Ltd.

H K Ispat Pvt. Ltd., Panchmahal vs. The Dy.CIT, Central Circle-2, Vadodara

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1392/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER SN ITA/IT(SS)A No. AY Appellant Respondent 1 IT(SS)A No. 2015-16 ACIT, HK Ispat Pvt. Ltd., 73/Ahd/2025 Central Circle-2, R.S. 380, Vejalpur Road, Vadodara Panchmahal, Godhra-389001 [PAN : AACCH 0966 K] 2 IT(SS)A No. 2016-17 ACIT, HK Ispat Pvt. Ltd., 74/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 3 IT(SS)A No. 2017-18 ACIT, HK Ispat Pvt. Ltd., 75/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 4 IT(SS)A No. 2018-19 ACI…

ACIT, Central Circle-2, Vadodara vs. Hk Ispat Pvt Ltd, Godhra

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1278/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER SN ITA/IT(SS)A No. AY Appellant Respondent 1 IT(SS)A No. 2015-16 ACIT, HK Ispat Pvt. Ltd., 73/Ahd/2025 Central Circle-2, R.S. 380, Vejalpur Road, Vadodara Panchmahal, Godhra-389001 [PAN : AACCH 0966 K] 2 IT(SS)A No. 2016-17 ACIT, HK Ispat Pvt. Ltd., 74/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 3 IT(SS)A No. 2017-18 ACIT, HK Ispat Pvt. Ltd., 75/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 4 IT(SS)A No. 2018-19 ACI…

ACIT, Central Circle-2, Vadodara vs. Hk Ispat Pvt Ltd, Godhra

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1277/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER SN ITA/IT(SS)A No. AY Appellant Respondent 1 IT(SS)A No. 2015-16 ACIT, HK Ispat Pvt. Ltd., 73/Ahd/2025 Central Circle-2, R.S. 380, Vejalpur Road, Vadodara Panchmahal, Godhra-389001 [PAN : AACCH 0966 K] 2 IT(SS)A No. 2016-17 ACIT, HK Ispat Pvt. Ltd., 74/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 3 IT(SS)A No. 2017-18 ACIT, HK Ispat Pvt. Ltd., 75/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 4 IT(SS)A No. 2018-19 ACI…

Assistant Commissioner of Income Tax, Delhi vs. Manoj Kumar Bansal, Delhi

In the result the appeal of the Revenue is dismissed

ITA 1041/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2019-20 Assistant Commissioner Of Vs. Manoj Kumar Bansal, 401 Income Tax Room No. New Delhi House, 27 Barakhamba 261-A 2Nd Floor F-2 Ara Road Delhi 110001 Centre, New Delhi- 110055 Pan No.Aahpb3143F (Appellant) (Respondent)

Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 69Section 69ASection 69C

…THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “E”NEWDELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Assistant Commissioner of Vs. Manoj Kumar Bansal, 401 Income Tax Room no. New Delhi House, 27 Barakhamba 261-A 2nd Floor F-2 ARA Road Delhi 110001 Centre, New Delhi- 110055 PAN No.AAHPB3143F (Appellant) (Respondent) Appellant by Sh. N.K. Bansal, CIT.DR Respondent by Sh. Mukesh Jain,CA Sh. Samyak Jain, Adv Date of hearing 29.10.2025 Date of 28.11.2025 pronouncement ORDER PER SUDHIR KUMAR JM: The Revenue preferred the appeal, challenging the orde…

The DCIT, Central Circle-1(1), Ahmedabad vs. Soham Commodities Pvt. Ltd, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1381/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1380/Ahd/2019 Assessment Year: 2010-11 The DCIT, Piyush Subodhbhai Central Circle-1(1), Jhaveri Ahmedabad Vs 16, Thakorbhai Tower, Opp. Sarita Gramudhyog, (Appellant) Law Garden, Ellisbridge, Ahmedabad-380009 PAN: AEFPJ0864C (Respondent) ITA No: 1381/Ahd/2019 Assessment Year: 2010-11 The DCIT, Soham Commodities Pvt. Central Circle-1(1), Ltd. Ahmedabad Vs 307, Shayamak Complex, Nr. Panjarapole, (Appellant) Polytechnic, Ambawadi, Ahmedabad-38…

The DCIT, Central Circle-1(1), Ahmedabad vs. Piyush Subodhbhai Jhaveri, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1380/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1380/Ahd/2019 Assessment Year: 2010-11 The DCIT, Piyush Subodhbhai Central Circle-1(1), Jhaveri Ahmedabad Vs 16, Thakorbhai Tower, Opp. Sarita Gramudhyog, (Appellant) Law Garden, Ellisbridge, Ahmedabad-380009 PAN: AEFPJ0864C (Respondent) ITA No: 1381/Ahd/2019 Assessment Year: 2010-11 The DCIT, Soham Commodities Pvt. Central Circle-1(1), Ltd. Ahmedabad Vs 307, Shayamak Complex, Nr. Panjarapole, (Appellant) Polytechnic, Ambawadi, Ahmedabad-38…

The DCIT, Central Circle-1, Vadodara vs. M/S. Safal Homes, Ahmedabad

ITA 90/AHD/2021[2011-12]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Sudhendu Das, CIT-DR
Section 132(4)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER ITA No.90/Ahd/2021, Asst.Year 2011-12 AND Cross Objection No.25/Ahd/2021, Asst.Year 2011-12 (in ITA No.90/Ahd/2021 – AY 2011-12) The DCIT M/s.Safal Homes Central Circle-1 Vs B Safal Homes, Near Tej Vadodara – 390 007 Motors b/h. Mirch Masala Restaurant Off. S.G. Hi…

Parshotambhai Naranbhai Gevariya, Ahmedabad vs. The Income Tax Officer, Ward-5(3)(1), Ahmedabad

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

ITA 569/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2016-17

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Ms. Urvashi Sodhan, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R
Section 142(1)Section 147Section 148Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member Assessment Year 2016-17 Parshotambhai The Income Tax Naranbhai Gevariya, Officer, Ahmedabad Vs Ward-5(3)(1), PAN: AEDPG8088F Ahmedabad, (Appellant) (Respondent) Assessee by: Ms. Urvashi Sodhan, A.R. Revenue by: Ms. Saumya Pandey Jain, Sr. D.R. Date of hearing : 03-01-2024 Date of pronouncement : 12-01-2024 आदेश/ORDER This is an appeal filed against the order dated 05-07- 2023 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 2016-17. 2. The grounds of appeal are as under:- “1.…

Pine Tree Consultants P.Ltd., Mumbai vs. Dy CIT Circle - 3(2)(2), Mumbai

In the result, the three appeals filed by the assessee are allowed

ITA 1695/MUM/2020[2014-15]Status: DisposedITAT Mumbai21 Dec 2022AY 2014-15

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadaleita No.1696/Mum/2020 (A.Y: 2013-14) Pine Tree Consultants Vs. Dcit, Circle – 3(2)(2) Pvt Ltd, No.104, Raheja Aayakar Bhavan, Centre, 1St Floor, Mk Road, Free Press Journal Mumbai -400020. Marg, Nariman Point, Mumbai -400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcp8816F Appellant .. Respondent Appellant By : Mr.Neelkanth Khandelwal.Ar Respondent By : Ms.Deepika Arora.Dr Date Of Hearing 23.11.2022 Date Of Pronouncement 22.12.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Three Appeals Filed By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax(Cit(A))-8 Mumbai Passed Under Sec250 Of The Act

For Appellant: Mr.Neelkanth Khandelwal.ARFor Respondent: Ms.Deepika Arora.DR
Section 133(6)Section 143(2)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.1696/Mum/2020 (A.Y: 2013-14) Pine Tree Consultants Vs. DCIT, Circle – 3(2)(2) Pvt Ltd, No.104, Raheja Aayakar Bhavan, Centre, 1st Floor, MK Road, Free Press Journal Mumbai -400020. Marg, Nariman Point, Mumbai -400 021 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCP8816F Appellant .. Respondent Appellant by : Mr.Neelkanth Khandelwal.AR Respondent by : Ms.Deepika Arora.DR Date of Hearing 23.11.2022 Date of Pronouncement 22.12.2022 आदेश / O R D E R PER PAVAN KUMAR GADA…

M/S. Tms Mercantile (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal is allowed, as indicated above

ITA 6797/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Jul 2022AY 2004-05

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2004-05

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2004-05 M/s. TMS Mercantile (P) Vs. Income Tax Officer, Ltd., Ward-16(3), 26/45, Punjabi Bagh, New Delhi New Delhi PAN :AACCT0579L (Appellant) (Respondent) Appellant by Sh. R.C. Rai, Advocate Respondent by Sh. Abhishek Kumar, Sr.DR Date of hearing 07.06.2022 Date of pronouncement 14.07.2022 ORDER PER SAKTIJIT DEY, JM: This is an appeal by the assessee against order dated 06.12.2012 of learned Commissioner of Income-tax (Appeals)-19, New D…

Shri Sunil Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2000/DEL/2017[2014-15]Status: DisposedITAT Delhi12 Jul 2022AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.Assessment Year: 2014-15

Section 142(1)Section 143(2)Section 143(3)Section 2Section 23(1)(c)Section 234ASection 234BSection 234CSection 250(6)

…1 Sh. Sunil Kumar Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Assessment Year: 2014-15 Sunil Kumar Vs. ACIT 14, Ashoka Avenue Road, Central Cicle-26 DLF Farms, Chaattarpur New Delhi New Delhi PAN :AIAPK9773A (Appellant) (Respondent) Appellant by Shri Rajesh Malhotra, CA & Ms. Shivangi Kumar, Adv Respondent by Sh. H. K. Chaudhary, CIT (DR) Date of hearing 10.05.2022 Date of pronouncement 12.07.2022 ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present appeal is preferred by the a…

Jagruti Hitesh Mehta, Mumbai vs. ITO 25(2) (1), Mumbai

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

ITA 67/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 May 2022AY 2014-15

Bench: Shri M. Balaganesh () & Shri Pavan Kumar Gadale () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, Ito-25(2)(1), G 601, Rustomjee Elements, C-41 To C-43, Kautilya S.N. 106 Cts 195 Part 5, Near Vs. Bhavan, G Block, Bandra Ymc A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. Pan No. Afwpm6786L Appellant Respondent Assessee By : Mr. Himanshu Gandhi. Ar : Ms. Samruddhi Hande. Dr Revenue By Date Of Hearing : 26/05/2022 : 30/05/2022 Date Of Pronouncement Order

For Appellant: Mr. Himanshu Gandhi. AR
Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, ITO-25(2)(1), G 601, Rustomjee Elements, C-41 to C-43, Kautilya S.N. 106 CTS 195 Part 5, Near Vs. Bhavan, G Block, Bandra YMC A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. PAN No. AFWPM6786L Appellant Respondent Assessee by : Mr. Himanshu Gandhi. AR : Ms. Samruddhi Hande. DR Reve…

Jagruti Hitesh Mehta, Mumbai vs. ITO 25(2) (1), Mumbai

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

ITA 66/MUM/2022[2013-14`]Status: DisposedITAT Mumbai30 May 2022

Bench: Shri M. Balaganesh () & Shri Pavan Kumar Gadale () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, Ito-25(2)(1), G 601, Rustomjee Elements, C-41 To C-43, Kautilya S.N. 106 Cts 195 Part 5, Near Vs. Bhavan, G Block, Bandra Ymc A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. Pan No. Afwpm6786L Appellant Respondent Assessee By : Mr. Himanshu Gandhi. Ar : Ms. Samruddhi Hande. Dr Revenue By Date Of Hearing : 26/05/2022 : 30/05/2022 Date Of Pronouncement Order

For Appellant: Mr. Himanshu Gandhi. AR
Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, ITO-25(2)(1), G 601, Rustomjee Elements, C-41 to C-43, Kautilya S.N. 106 CTS 195 Part 5, Near Vs. Bhavan, G Block, Bandra YMC A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. PAN No. AFWPM6786L Appellant Respondent Assessee by : Mr. Himanshu Gandhi. AR : Ms. Samruddhi Hande. DR Reve…

Jagruti Hitesh Mehta, Mumbai vs. ITO 25(2) (1), Mumbai

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

ITA 65/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 May 2022AY 2012-13

Bench: Shri M. Balaganesh () & Shri Pavan Kumar Gadale () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, Ito-25(2)(1), G 601, Rustomjee Elements, C-41 To C-43, Kautilya S.N. 106 Cts 195 Part 5, Near Vs. Bhavan, G Block, Bandra Ymc A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. Pan No. Afwpm6786L Appellant Respondent Assessee By : Mr. Himanshu Gandhi. Ar : Ms. Samruddhi Hande. Dr Revenue By Date Of Hearing : 26/05/2022 : 30/05/2022 Date Of Pronouncement Order

For Appellant: Mr. Himanshu Gandhi. AR
Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, ITO-25(2)(1), G 601, Rustomjee Elements, C-41 to C-43, Kautilya S.N. 106 CTS 195 Part 5, Near Vs. Bhavan, G Block, Bandra YMC A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. PAN No. AFWPM6786L Appellant Respondent Assessee by : Mr. Himanshu Gandhi. AR : Ms. Samruddhi Hande. DR Reve…

Jagruti Hitesh Mehta, Mumbai vs. Income Tax Officer 25(2) (1), Mumbai

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

ITA 64/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 May 2022AY 2011-12

Bench: Shri M. Balaganesh () & Shri Pavan Kumar Gadale () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, Ito-25(2)(1), G 601, Rustomjee Elements, C-41 To C-43, Kautilya S.N. 106 Cts 195 Part 5, Near Vs. Bhavan, G Block, Bandra Ymc A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. Pan No. Afwpm6786L Appellant Respondent Assessee By : Mr. Himanshu Gandhi. Ar : Ms. Samruddhi Hande. Dr Revenue By Date Of Hearing : 26/05/2022 : 30/05/2022 Date Of Pronouncement Order

For Appellant: Mr. Himanshu Gandhi. AR
Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 Jagruti Hitesh Mehta, ITO-25(2)(1), G 601, Rustomjee Elements, C-41 to C-43, Kautilya S.N. 106 CTS 195 Part 5, Near Vs. Bhavan, G Block, Bandra YMC A New D N Nagar, Azad Kurla Complex, Bandra Nagar, Andheri West, (East), Mumbai-400053. Mumbai-400051. PAN No. AFWPM6786L Appellant Respondent Assessee by : Mr. Himanshu Gandhi. AR : Ms. Samruddhi Hande. DR Reve…

Vijay Steel Corporation P.Ltd, Mumbai vs. DCIT 13 (3)(2), Mumbai

In the result, the assessee appeal

ITA 6928/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Jan 2022AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadale & M/S. Vijay Steel Vs. Dcit 13(3)2 Corporation Pvt Ltd Mumbai.-400020 2 Sabhapati Bhavan, 19 Meena Baugh, Santacruz (West) Mumbai-400054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacv3517E Appellant .. Respondent Appellant By : Mr.Vivek Jain. Ar Respondent By : Mr.Hoshang B Irani. Dr Date Of Hearing 17.12.2021 Date Of Pronouncement 27.01.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Mr.Vivek Jain. ARFor Respondent: Mr.Hoshang B Irani. DR
Section 133(6)Section 143(2)Section 143(3)Section 271(1)(c)Section 40A(2)(b)Section 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & M/s. Vijay Steel Vs. DCIT 13(3)2 Corporation Pvt Ltd Mumbai.-400020 2 Sabhapati Bhavan, 19 Meena Baugh, Santacruz (West) Mumbai-400054 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACV3517E Appellant .. Respondent Appellant by : Mr.Vivek Jain. AR Respondent by : Mr.Hoshang B Irani. DR Date of Hearing 17.12.2021 Date of Pronouncement 27.01.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: These are the appeals filed by the assessee against the separate orders of the…

ACIT, New Delhi vs. M/S. Bbn Transportation Pvt. Ltd., New Delhi

Appeals are dismissed in favour of the

ITA 6176/DEL/2013[2008-09]Status: DisposedITAT Delhi15 Jul 2021AY 2008-09
Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A No.6174/Del/2013 (ASSESSMENT YEAR 2009-10) Asst.CIT M/s Sur Buildcon Central Circle-13, Pvt. Ltd. New Delhi. Vs. 315, 3rd Floor E-Block International Trade Tower, Nehru Place New Delhi. PAN-AALCF 7467F (Appellant) (Respondent) C.O. No.258/Del/2015 Arising out of ITA No.6174/Del/2013 (ASSESSMENT YEAR 2009-10) M/s Sur Buildcon Pvt. Dy. CIT Ltd. Central Circle-13, 315, 3rd Floor Vs. New Delhi. E-Block Internati…

ACIT, New Delhi vs. M/S. Sur Buildcon Pvt. Ltd., New Delhi

Appeals are dismissed in favour of the

ITA 6174/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2021AY 2009-10
Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A No.6174/Del/2013 (ASSESSMENT YEAR 2009-10) Asst.CIT M/s Sur Buildcon Central Circle-13, Pvt. Ltd. New Delhi. Vs. 315, 3rd Floor E-Block International Trade Tower, Nehru Place New Delhi. PAN-AALCF 7467F (Appellant) (Respondent) C.O. No.258/Del/2015 Arising out of ITA No.6174/Del/2013 (ASSESSMENT YEAR 2009-10) M/s Sur Buildcon Pvt. Dy. CIT Ltd. Central Circle-13, 315, 3rd Floor Vs. New Delhi. E-Block Internati…

PCIT v. Adamine Constructions (P.) Ltd. (99 Taxmann.com 44) — Cited in 18 Judgments | BharatTax