PCIT v. Aliasgar Anwarali Varteji

96 Taxmann.com 231High Court2018#7103 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 143(3)Section 132Section 142(1)Section 147Section 133ASection 145(3)Section 234BSection 234C

Issues it is cited on

bona fide mistakeon money receiptsection 158bcapplication of incomeliable to taxloose papersdocuments seizedrejection of books of accountdouble taxationsection 133asection 115bbon-money

Judgments citing PCIT v. Aliasgar Anwarali Varteji

DCIT, Central Circle 1, Rajkot vs. Yagnik Road Highstreet LLP, Rajkot

Appeal of the revenue is dismissed:

ITA 684/RJT/2024[2021-22]Status: DisposedITAT Rajkot12 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 511 To 513/Rjt/2024 निर्धारणवर्ष /Assessment Year: 2020-21 To 2022-23 (Hybrid Hearing) Yagnik Road Highstreet Llp Vs. The Deputy Commissioner Of Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, Mg Road, Rajkot Rajkot-360001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfy4924F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/.Ita No. 684/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2021-22 (Hybrid Hearing) The Deputy Commissioner Of Vs. Yagnik Road Highstreet Llp Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360001 Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 स्थायी लेखासं./जी आइआरसं./Pan/Gir No.: Aacfy4924F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 20/01/2026 घोषणा की तारीख/Date Of Pronouncement : 12/03/2026 Order

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 143(3)Section 147

…ITA No. 511 to 513 & 684/Rjt/2024 Yagnik Road High Street Vs. DCIT आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 511 to 513/RJT/2024 निर्धारणवर्ष /Assessment Year: 2020-21 to 2022-23 (Hybrid Hearing) Yagnik Road Highstreet LLP Vs. The Deputy Commissioner of Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, MG Road, Rajkot Rajk…

Yagnik Road Highstreet LLP, Rajkot vs. The Deputy Commissioner of Income Tax, Central -1, Rajkot

Appeal of the revenue is dismissed:

ITA 512/RJT/2024[2021-22]Status: DisposedITAT Rajkot12 Mar 2026AY 2021-22

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 511 To 513/Rjt/2024 निर्धारणवर्ष /Assessment Year: 2020-21 To 2022-23 (Hybrid Hearing)

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 143(3)Section 147

…ITA No. 511 to 513 & 684/Rjt/2024 Yagnik Road High Street Vs. DCIT आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 511 to 513/RJT/2024 निर्धारणवर्ष /Assessment Year: 2020-21 to 2022-23 (Hybrid Hearing) Yagnik Road Highstreet LLP Vs. The Deputy Commissioner of Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, MG Road, Rajkot Raj…

Yagnik Road Highstreet LLP, Rajkot vs. Deputy Commissioner of Income Tax, Central -1, Rajkot

Appeal of the revenue is dismissed:

ITA 511/RJT/2024[2020-21]Status: DisposedITAT Rajkot12 Mar 2026AY 2020-21

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 511 To 513/Rjt/2024 निर्धारणवर्ष /Assessment Year: 2020-21 To 2022-23 (Hybrid Hearing) Yagnik Road Highstreet Llp Vs. The Deputy Commissioner Of Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, Mg Road, Rajkot Rajkot-360001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfy4924F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं/.Ita No. 684/Rjt/2024 निर्धारणवर्ष / Assessment Year: 2021-22 (Hybrid Hearing) The Deputy Commissioner Of Vs. Yagnik Road Highstreet Llp Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, M G Road, Rajkot Rajkot-360001 Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 स्थायी लेखासं./जी आइआरसं./Pan/Gir No.: Aacfy4924F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 20/01/2026 घोषणा की तारीख/Date Of Pronouncement : 12/03/2026 Order

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132Section 143(3)Section 147

…ITA No. 511 to 513 & 684/Rjt/2024 Yagnik Road High Street Vs. DCIT आयकर अपीलीय अधिकरण, राजकोट न्यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No. 511 to 513/RJT/2024 निर्धारणवर्ष /Assessment Year: 2020-21 to 2022-23 (Hybrid Hearing) Yagnik Road Highstreet LLP Vs. The Deputy Commissioner of Office No.102, Ornament Arcade, Darbargadh Chowk, Bedinaka Road, Rajkot Rajkot-360001 Income Tax, Central-1 Income Tax Office, Amruta Estate Building, Near Girnar Cinema, MG Road, Rajkot Rajk…

Sunil Kumar Agarwal, Jaipur vs. ACIT, Cen. Cir-2, Jaipur

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,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, vk;dj vihy la-@ITA Nos. 513 & 519 to 521/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21 cuke Sunil Kumar Agarwal ACIT, Vs. 395, Narnoli Mansion, Outside Central Circle-2, Sanganeri Gate, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABRPA9601M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITSS No. 03/JP/2025 fu/kZkj.k…

Om Prakash Gupta, Sawai Madhopur vs. DCIT Central Circle -1, Jaipur

The appeals of the assessee are disposed off as under :

ITA 399/JPR/2025[2017-18]Status: DisposedITAT Jaipur18 Sept 2025AY 2017-18
For Appellant: Shri Tarun Mittal, CA &For Respondent: Shri Rajesh Ojha, CIT-DR &
Section 115BSection 153ASection 69

…आयकर अपीलिय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ ITA Nos.395 to 401/JP/2025 निर्धारण वर्ष / Assessment Years : 2013-14 to 2019-20 Om Prakash Gupta Vs. DCIT, Central Circle-01, Jaipur स्थायी लेखा सं./ जीआईएस सं./ PAN/GIR No.: ABNPG3260C निर्यारचती की ओर से / Assessee by : Shri Tarun Mittal, CA & Shri Harshit Agarwal, CA, राजस्व की ओर से / Revenue by : Shri Rajesh Ojha, CIT-DR & Mrs. Anit…

DCIT Central Circle - 6(1), Mumbai vs. Gnp Consultancy and Solutions Private Limited, Thane

ITA 3110/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Mar 2024AY 2021-22

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Nishit Gandhi , AdvocateFor Respondent: Shri Dr . Kishor Dhule, CIT DR
Section 143Section 69

…Page | 1 ITA No. 3110 & 2547/Mum/2023 GNP Consultancy and Solutions Private Limited; A.Y. 21-22 Page 1 of 108 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH , MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3110/Mum/2023 (Assessment Year: 2021-22) DCIT Central Circle-6(1) Room No.1905, 19th Floor, Air India Building, Nariman Point Mumbai-400 021 Vs. GNP Consultancy and Solutions Private Limited Plot No .91, Shop No.1 Channel Classic CHS Sector 4 Kopar Khairne, Thane Mumbai-400 709 (Appellant) (Respondent) PAN No. AADCG3716B ITA No. 2547/Mum/2023 (Assessment Year: 2021-22) GNP Consul…

Gnp Consultancy and Solutions Pvt Ltd, Nariman Point vs. DCIT Circle-6(1), Mumbai, Nariman Point

ITA 2547/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Mar 2024AY 2021-22

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Gnp Consultancy & Dcit Solutions Private Limited Central Circle-6(1) Room No.1905, 19 Th Floor, Plot No.91, Shop No.1 Channel Classic Chs Sector Air India Building, Nariman Vs. Point 4 Kopar Khairne, Thane Mumbai-400 021 Mumbai-400 709 (Respondent) (Appellant) Pan No. Aadcg3716B Gnp Consultancy & Dcit Solutions Private Limited Central Circle-6(1) Plot No.91, Shop No.1 Room No.1905, 19 Th Floor, Channel Classic Chs Sector Air India Building, Nariman Vs. Point 4 Kopar Khairne, Thane Mumbai-400 021 Mumbai-400 709 (Appellant) (Respondent) Assessee By : Shri Nishit Gandhi, Advocate Revenue By : Shri Dr. Kishor Dhule, Cit Dr Date Of Hearing: 23.01.2024 Date Of Pronouncement : 20.03.2024

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Dr. Kishor Dhule, CIT DR
Section 143Section 69

…ITA No. 3110 & 2547/Mum/2023 GNP Consultancy and Solutions Private Limited; A.Y. 21-22 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM GNP Consultancy and DCIT Solutions Private Limited Central Circle-6(1) Room No.1905, 19 th Floor, Plot No.91, Shop No.1 Channel Classic CHS Sector Air India Building, Nariman Vs. Point 4 Kopar Khairne, Thane Mumbai-400 021 Mumbai-400 709 (Respondent) (Appellant) PAN No. AADCG3716B GNP Consultancy and DCIT Solutions Private Limited Central Circle-6(1) Plot No.91, Shop No.1 Room No.1905, 19 th Floor, Channel Clas…

Dy. Commissioner of Income Tax, Centra Cir.2, Surat vs. Dagina Jewellers India Pvt. Ltd., Surat

In the result, grounds Nos

ITA 51/SRT/2022[2017-18]Status: DisposedITAT Surat27 Apr 2023AY 2017-18

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 30/SRT/2022 2017-18 Dagina Jewellers India (P) Ltd., The DCIT, Central Circle -2, Upper Ground Floor, 2-23, Surat. Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 2. 51/SRT/2022 2017-18 The DCIT, Central Circle-2, Dagina Jewellers India (P) Ltd., Surat. Upper Ground Floor, 2-23, Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 3…

Asstt. Commissioner of Income Tax, Central Circle-2, Surat vs. M/S. Dagina Jewellers Pvt. Ltd., Surat

In the result, grounds Nos

ITA 312/SRT/2022[2015-16]Status: DisposedITAT Surat27 Apr 2023AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 30/SRT/2022 2017-18 Dagina Jewellers India (P) Ltd., The DCIT, Central Circle -2, Upper Ground Floor, 2-23, Surat. Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 2. 51/SRT/2022 2017-18 The DCIT, Central Circle-2, Dagina Jewellers India (P) Ltd., Surat. Upper Ground Floor, 2-23, Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 3…

Dagina Jewellers India (P) Ltd, Surat vs. ACIT, Central Circle-2, Surat

In the result, grounds Nos

ITA 306/SRT/2022[2016-17]Status: DisposedITAT Surat27 Apr 2023AY 2016-17

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 30/SRT/2022 2017-18 Dagina Jewellers India (P) Ltd., The DCIT, Central Circle -2, Upper Ground Floor, 2-23, Surat. Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 2. 51/SRT/2022 2017-18 The DCIT, Central Circle-2, Dagina Jewellers India (P) Ltd., Surat. Upper Ground Floor, 2-23, Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 3…

Dagina Jewellers India (P) Ltd, Surat vs. ACIT, Central Circle-2, Surat

In the result, grounds Nos

ITA 305/SRT/2022[2015-16]Status: DisposedITAT Surat27 Apr 2023AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 30/SRT/2022 2017-18 Dagina Jewellers India (P) Ltd., The DCIT, Central Circle -2, Upper Ground Floor, 2-23, Surat. Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 2. 51/SRT/2022 2017-18 The DCIT, Central Circle-2, Dagina Jewellers India (P) Ltd., Surat. Upper Ground Floor, 2-23, Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 3…

Dagina Jewellers India (P) Ltd, Surat vs. ACIT, Central Circle-2, Surat

In the result, grounds Nos

ITA 304/SRT/2022[2014-15]Status: DisposedITAT Surat27 Apr 2023AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 30/SRT/2022 2017-18 Dagina Jewellers India (P) Ltd., The DCIT, Central Circle -2, Upper Ground Floor, 2-23, Surat. Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 2. 51/SRT/2022 2017-18 The DCIT, Central Circle-2, Dagina Jewellers India (P) Ltd., Surat. Upper Ground Floor, 2-23, Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 3…

Dagina Jewellers India (P) Ltd, Surat vs. ACIT, Central Circle-2, Surat

In the result, grounds Nos

ITA 303/SRT/2022[2013-14]Status: DisposedITAT Surat27 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 30/SRT/2022 2017-18 Dagina Jewellers India (P) Ltd., The DCIT, Central Circle -2, Upper Ground Floor, 2-23, Surat. Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 2. 51/SRT/2022 2017-18 The DCIT, Central Circle-2, Dagina Jewellers India (P) Ltd., Surat. Upper Ground Floor, 2-23, Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 3…

Dagina Jewellers India (P) Ltd., Surat vs. Dy. Commissioner of Income Tax, Central Cir., 2, Surat

In the result, grounds Nos

ITA 30/SRT/2022[2017-18]Status: DisposedITAT Surat27 Apr 2023AY 2017-18

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) and Shri Vinod Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Appellant Name of Respondent No. Year 1. 30/SRT/2022 2017-18 Dagina Jewellers India (P) Ltd., The DCIT, Central Circle -2, Upper Ground Floor, 2-23, Surat. Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 2. 51/SRT/2022 2017-18 The DCIT, Central Circle-2, Dagina Jewellers India (P) Ltd., Surat. Upper Ground Floor, 2-23, Abhinandan AC Market, Ghod Dod Road, Surat - 395007. PAN: AABCD9702C 3…

ACIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, cross objection filed by the assessee is partly allowed

ITA 2758/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Oct 2022AY 2009-10

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 199(2)Section 801A(4)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA Nos. 2757 & 2758/MUM/2017 (A.Y. 2008-09 & 2009-10) ITA.No. 2933/MUM/2019 (A.Y. 2014-15) DCIT – Central Circle – 3(4) v. M/s. Patel Engineering Ltd., Central Range -3 Patel Estate Road Room No. 1915, 19th Floor Jogeswari (W) Air India Building, Nariman Point Mumbai - 400102 Mumbai – 400 021 PAN: AAACP2567L Appellant Respondent C.O. Nos. 259 &260/MUM/2018 [ARISING OUT OF ITA Nos. 2757 & 2758 /MUM/2017 (A.Y. 2008-09 & 2009-10)] M/s. Patel Engineering Ltd.…

ACIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, cross objection filed by the assessee is partly allowed

ITA 2757/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Oct 2022AY 2008-09

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 199(2)Section 801A(4)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA Nos. 2757 & 2758/MUM/2017 (A.Y. 2008-09 & 2009-10) ITA.No. 2933/MUM/2019 (A.Y. 2014-15) DCIT – Central Circle – 3(4) v. M/s. Patel Engineering Ltd., Central Range -3 Patel Estate Road Room No. 1915, 19th Floor Jogeswari (W) Air India Building, Nariman Point Mumbai - 400102 Mumbai – 400 021 PAN: AAACP2567L Appellant Respondent C.O. Nos. 259 &260/MUM/2018 [ARISING OUT OF ITA Nos. 2757 & 2758 /MUM/2017 (A.Y. 2008-09 & 2009-10)] M/s. Patel Engineering Ltd.…

PCIT v. Aliasgar Anwarali Varteji (96 Taxmann.com 231) — Cited in 16 Judgments | BharatTax