How many judgments cite PCIT v. Ambe Tradecorp Pvt. Ltd.?

169 judgments on BharatTax cite PCIT v. Ambe Tradecorp Pvt. Ltd. (145 Taxmann.com 27), spanning 2023 to 2026.

Which sections of the Income Tax Act does PCIT v. Ambe Tradecorp Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 133(6), Section 143(3), Section 148, Section 69C, Section 147.

PCIT v. Ambe Tradecorp Pvt. Ltd.

145 Taxmann.com 27High Court2022#571 most cited

What is PCIT v. Ambe Tradecorp Pvt. Ltd. authority for?

No addition under section 68 can be made for a loan if the assessee furnishes material proving the identity of the loan givers, demonstrates they are not the beneficial owner, and has repaid the loan in a subsequent year.

169

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Ambe Tradecorp Pvt. Ltd. · Ambe Tradecorp · section 68 · cash credit addition · unexplained cash credit · identity of creditor · creditworthiness · genuineness of transaction · onus discharge · loan repayment · beneficial owner · section 133(6)

Sections most often in play

Section 68 Section 133(6)Section 143(3)Section 148 Section 69C Section 147 Section 132 Section 131

Issues it is cited on

addition under section 68 creditworthiness of the creditor source of source shell company circular trading beneficial owner genuineness of the transaction entry operator unexplained cash credit material facts necessary for assessment section 133(6)section 69c

Judgments citing PCIT v. Ambe Tradecorp Pvt. Ltd.

INCOME TAX OFFICER, WARD-1(1), FARIDABAD, FARIDABAD vs. AGARWAL EARTH MOVERS PRIVATE LIMITED, FARIDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 6084/DEL/2025[2020-21]Status: DisposedITAT Delhi08 Apr 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarincome Tax Officer, Ward-1(1), Vs. Agarwal Earth Movers B-Block, New Cgo Complex, Private Limited, Nh-Iv, Nit Fartidabad 1316, Sector-29, Faridabad Haryana Haryana-121001 [Pan: Aadca7184K) (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ms. Uma Upadhyaya, CAFor Respondent: Sh. Pramod Kumar, Sr. DR

Section 132Section 132(4)Section 142(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAXAPPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR JUDICIAL MEMBER INCOME TAX OFFICER, WARD-1(1), VS. AGARWAL EARTH MOVERS B-BLOCK, NEW CGO COMPLEX, PRIVATE LIMITED, NH-IV, NIT FARTIDABAD 1316, SECTOR-29, FARIDABAD HARYANA HARYANA-121001 [PAN: AADCA7184K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Sh. Ved Jain, Adv. & Ms. Uma Upadhyaya, CA REVENUE BY : Sh. Pramod Kumar, Sr. DR Date of Hearing : 16.03.2026 Date of Order : 08.04.2026 O R D E R PER SUDHIR KUMAR, JM : This appeal is preferred by the Revenue against the order of National…

PRAMOD LAKRA, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA, KOLKATA vs. ANUSHIKHA INVESTMENTS PRIVATE LIMITED, KOLKATA

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

ITA 360/KOL/2025[2016-17]Status: DisposedITAT Kolkata07 Apr 2026AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 131Section 143(1)Section 143(2)Section 143(3)Section 148Section 148ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH AT KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s). 360/KOL/2025 Assessment Year(s) 2016-17 DCIT, Circle-11(1), Kolkata Anushikha Investments Vs. Private Limited (Appellant) (Respondent) PAN: AACCA5568N Appearances: Department represented by : Anup Biswas, CIT, DR. Assessee represented by : N.S. Saini, AR and Priyanka Salarpuria, AR. Date of concluding the hearing : 17-March-2026 Date of pronouncing the order : 07-April-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenue is aga…

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, 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

ACIT, CENTRAL CIRCLE-2, VADODARA, 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

DCIT, CC-2(3), KOLKATA, KOLKATA vs. DAILMER INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2922/KOL/2025[2022-23]Status: DisposedITAT Kolkata06 Mar 2026AY 2022-23

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No. 2921/Kol/2025 (Assessment Year 2020-2021) & I.T.A. No. 2922/Kol/2025 (Assessment Year 2022-2023) DCIT, CC-2(3), Kolkata, Office of the DCIT,CC-2(3), Kolkata, Aayakar Bhawan Poorva, 4th Floor, 110, Shantipally, E.M. Bypass, Kolkata - 700107 …..…...…………….... Appellant vs. Dailmer Industries Private Limited, 67C, Balaram Dey Street, Beadon Street, S.O. Kolkata - 700006 [PAN: AABCD0836D] …..…...…………….... Respondent Appearances by: Assessee represented by : Soumitra Ch…

DCIT, CC-2(3), KOLKATA, KOLKATA vs. DAILMER INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2921/KOL/2025[2020-21]Status: DisposedITAT Kolkata06 Mar 2026AY 2020-21

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132(1)Section 132(4)Section 133(6)Section 133ASection 143(1)Section 148Section 250Section 68

MESCAB INDIA PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2128/KOL/2025[2014-2015]Status: DisposedITAT Kolkata06 Mar 2026AY 2014-2015

Bench: the AO all the evidences qua these unsecured loans such as names, addresses, PANs, audited accounts, confirmations etc. The also AO issued letters to all the loan creditors u/s 133(6) of the Act which were all replied by the loan creditors by furnishing all the details such as copies of the ITRs, audited balance sheets, bank statements, loan confirmation etc. as called for by the AO. However, the AO, by making casual remarks about money laundering and rejecting all the evidences, treated th

Section 133(6)Section 250Section 68

…CIN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. Nos. 2127 & 2128/Kol/2025 (Assessment Years 2013-14 & 2014-15) MESCAB India Private Limited, Mescab Cebtre, 53A, Tiljala Road, 3rd Floor, Kolkata - 700046 [PAN: AABCM6765C] …..…...…………….... Appellant vs. DCIT, Circle 11(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : S.K. Pransukha, AR Department represented by : Altaf Hussain, Addl. CIT, Sr. DR Date of concluding the hearing :…

MESCAB INDIA PRIVATE LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2127/KOL/2025[2013-2014]Status: DisposedITAT Kolkata06 Mar 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 133(6)Section 250Section 68

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), KOLKATA, KOLKATA vs. AVIMA EXPORTS PRIVATE LIMITED, KOLKATA

Appeal stands dismissed

ITA 1599/KOL/2025[2016-17]Status: DisposedITAT Kolkata26 Feb 2026AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

Section 131Section 133ASection 139(1)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.1599/KOL/2025 (Assessment Year:2016-17) DCIT 110, Shantipally, Kolkata- 700107, West Bengal (Appellant) Vs. Avima Exports Private Limited 4th, NS Road, Dalhousie, Kolkata- 700001, West Bengal (Respondent) PAN No. AAGCA5857N Assessee by Shri Manish Tiwari, AR Revenue by Shri Sanjib Kumar Paul, DR Date of hearing: 19.01.2026 Date of pronouncement: 26.02.2026 ORDER Per Rajesh Kumar, AM: 2. This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals),…

M/S. NOVA HOME APPLIANCES PVT LTD,MUMBAI vs. INCOME TAX OFFICER 4(3)(1), MUMBAI

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

ITA 8329/MUM/2025[2012-13]Status: DisposedITAT Mumbai24 Feb 2026AY 2012-13

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm M/S. Nova Home Appliances Private Income Tax Officer 4(3)(1), Limited, Mumbai Office No.8, Second Floor Ashoka Shopping Center, Vs. G T Hospital Complex, Lt Marg, Mumbai – 400 001 Pan: Aadcn0493N (Appellant) : (Respondent)

For Appellant: Shri Shyam Saboo, CAFor Respondent: Shri Swapnil Choudhari, Sr. AR

Section 133Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM M/s. Nova Home Appliances Private Income Tax Officer 4(3)(1), Limited, Mumbai Office No.8, Second Floor Ashoka Shopping Center, Vs. G T Hospital Complex, LT Marg, Mumbai – 400 001 PAN: AADCN0493N (Appellant) : (Respondent) Assessee by : Shri Shyam Saboo, CA Respondent by : Shri Swapnil Choudhari, Sr. AR Date of Hearing : 17.02.2026 Date of Pronouncement : 24.02.2026 O R D E R Per Kavitha Rajagopal, JM: This appeal has been filed by the assessee challenging the order of the Learned Commissione…

DY. COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE NAGPUR, NAGPUR vs. VIDHARBHA BAHUUDESHIYA SHIKSHAN SANSTHA, NAGPUR, NAGPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 789/NAG/2025[2017-18]Status: DisposedITAT Nagpur19 Feb 2026AY 2017-18

Bench: Shri R. K. Pandaassessment Year : 2017-18

For Appellant: Shri Abhishek Kumar, AdvFor Respondent: Shri Surjit Kumar Saha Sr.DR

Section 12ASection 131Section 132Section 142(1)Section 143(2)Section 148Section 148ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH “SMC”, (VIRTUAL : AT PUNE) BEFORE SHRI R. K. PANDA, VICE PRESIDENT Assessment Year : 2017-18 DCIT, Exemption Circle, Vidharbha Bahuudeshiya Shikshan Nagpur Sanstha, Nagpur Vs. Plot No.17, Gayatri Nagar, IT Park Road, Nagpur – 440022, Maharashtra PAN : AAATV9026H (Appellant) (Respondent) Assessee by : Shri Abhishek Kumar, Adv. (through virtual) Department by : Shri Surjit Kumar Saha Sr.DR (through virtual) Date of hearing : 05-02-2026 Date of pronouncement : 19-02-2026 O R D E R PER R. K. PANDA, VP : This appeal filed by the Revenue is directed against the orde…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), KOLKATA, KOLKATA vs. ADHUNIK INFRASTRUCTURES PRIVATE LIMITED , KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 1069/KOL/2024[2015-16]Status: DisposedITAT Kolkata09 Feb 2026AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 131Section 131(1)Section 143(3)Section 148Section 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 1069/KOL/2024 Assessment Year: 2015-16 DCIT, Central Circle-3(3), Adhunik Infrastructures Kolkata Vs. Private Limited (Appellant) (Respondent) PAN: AADCA1315L Appearances: Department represented by : S.B. Chakraborthy, Sr. DR. Assessee represented by : Miraj D. Shah, AR. Date of concluding the hearing : 16-January-2026 Date of pronouncing the order : 09-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against the ord…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. GOLDEN GOENKA CREDIT PRIVATE LIMITED , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1799/KOL/2025[2022-23]Status: DisposedITAT Kolkata28 Jan 2026AY 2022-23

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 127Section 132(1)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 36(1)(iii)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2022-23 DCIT, Central Circle -4(3), Kolkata.…..………………….……….……….……Appellant vs. Golden Goenka Credit Pvt. Ltd ………..…………...……………………..…..Respondent 24 Magma House, 10th Floor, 24, Park Street, Park Centre, W.B. – 700016.. [PAN: AACCR3964K] Appearances by: P N Barnwal, CIT - DR, appeared on behalf of the appellant. Miraj D Shah, AR appeared on behalf of the Respondent. Date of concluding the hearing : November 11, 2…

ACIT CC 7(4), MUMBAI vs. AAYUSH INFOTECH PRIVATE LIMITED, MUMBAI

In the result, the appeal filed by the Revenue stands dismissed

ITA 5915/MUM/2025[2013-14]Status: DisposedITAT Mumbai28 Jan 2026AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 132Section 133(6)Section 143(3)Section 147Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ACIT CC 7(4), Vs. Aayush Infotech Mumbai Private Limited 10, Apoorva Industrial Estate Makwana Road Off. Andheri-Kurla Road Andheri East Mumbai- 400 069 PAN/GIR No.AAFCA0496C (Appellant) .. (Respondent) Assessee by Shri Rakesh Joshi Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 13/01/2026 Date of 28/01/2026 Pronouncement आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been filed by the Revenue against the order dated 14.07.2025 passed by…

DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD vs. SALUJA OVERSEAS PVT. LTD., GHAZIABAD

In the result, the Revenue’s appeal stands dismissed

ITA 3589/DEL/2024[2017-18]Status: DisposedITAT Delhi22 Jan 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri Krinwant Sahaydcit, Ghaziabad, Vs. Saluja Overseas Pvt. Ltd., Room No. 201, First Floor, A-1, Plot No. 1, Delhi Meerut Road, Cgo Complex, Hapur Chungi, New Arya Nagar, Ghaziabad Ghaziabad, Up-201002 Up-201001 (Pan: Aaucs6233L) (Appellant) (Respondent)

For Appellant: Sh. Mahesh Kumar, CIT(DR)For Respondent: None

Section 143(3)Section 145(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER DCIT, GHAZIABAD, VS. SALUJA OVERSEAS PVT. LTD., ROOM NO. 201, FIRST FLOOR, A-1, PLOT NO. 1, DELHI MEERUT ROAD, CGO COMPLEX, HAPUR CHUNGI, NEW ARYA NAGAR, GHAZIABAD GHAZIABAD, UP-201002 UP-201001 (PAN: AAUCS6233L) (APPELLANT) (RESPONDENT) Appellant by : Sh. Mahesh Kumar, CIT(DR) Respondent by : None Date of Hearing 10.11.2025 Date of Pronouncement 22.01.2026 ORDER This appeal by the Revenue is arising out of the order of the Ld. NFAC, Delhi in Appeal No. ITBA/NF…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. VIVEK GUPTA, KOLKATA

Appeal of the revenue is dismissed and cross objection is partly allowed

ITA 1592/KOL/2025[2017-18]Status: DisposedITAT Kolkata20 Jan 2026AY 2017-18

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 133ASection 143(1)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1592/Kol/2025 (Assessment Year 2017-18) Deputy Commissioner of Income Tax, Central Circle 4(3), Kolkata, 110, Shantipally, Kolkata – 700107 ..……..…...……………....Appellant vs. Vivek Gupta, 22, New Road Alipore, Kolkata - 700027 [PAN: ADTPG3727C] ................................ Respondent CO No.68/Kol/2025 (Arising out of ITA No. 1592/Kol/2025) (Assessment Year 2017-18) Vivek Gupta, 22, New Road Alipore, Kolkata - 700027 [PAN: ADTPG3727C] ..……..…...……………....Appellant…

RAJIV GOYAL, PATIALA,PATIALA, PUNJAB vs. JAO ITO WARD-3, PATIALA, PATIALA

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

ITA 481/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh14 Jan 2026AY 2018-19

Bench: the CIT(A) have not been considered properly.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)

Section 115BSection 68Section 69

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 481 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Rajiv Goyal बनाम The ITO H.No. 6, Rajbaha Road Green View, Ward-3 Patiala, Punjab-147001 Patiala "ायी लेखा सं./PAN NO: AFUPG4511P अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.…

THE DCIT,1(1), INDORE vs. M/S. RITSPIN SYNTHETICS LTD., PITHAMPUR

In the result, the appeal filed by the Department is allowed for statistical purposes, in terms indicated above, and the cross-objections filed by the assessee are dismissed as not pressed

ITA 213/IND/2023[2017-18]Status: DisposedITAT Indore13 Jan 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri S. N. Agarwal, C.A. and Shri Pankaj Mogra, C.AFor Respondent: Shri Anup Singh, CIT DR

Section 11Section 115BSection 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.213/Ind/2023 (Assessment Year: 2017-18) Assistant Commissioner of Vs. M/s. Ritspin Synthetic Income Tax -1(1), Pvt. Ltd., Indore Plot No. 2, Kheda Industrial Growth Centre, Pithampur, Madhya Pradesh-452001 PAN No. AAACR8303E (Appellant) .. (Respondent) C.O. No. 04/Ind/2024 (Assessment Year: 2017-18) M/s. Ritspin Synthetic Vs. Deputy Commissioner of Pvt. Ltd., Income Tax -1(1), Plot No. 2, Kheda Industrial Indore Growth Centre, Pithampur, Madhya Prade…

STAR COTSPIN LIMITED,GANGRAR CHITTORGARH vs. CENTRAL CIRCLE, AJMER, AJMER

ITA 1293/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Jan 2026AY 2014-15

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, CA & NareshJagetia, CAFor Respondent: Mrs. Anita Rinesh, JCIT

Section 148ASection 153CSection 250Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH, JAIPUR BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER Assessment Year : 2014-15 Central Circle, Star Cotspin Limited Vs. Ajmer - 305001 Gangrar Chhogawadi Road, Gangrar, Chittorgarh - 312021 PAN/GIR No.: AAFCS 9575 E Appellant Respondent Assesseeby : Shri P.C. Parwal, CA & NareshJagetia, CA Revenue by : Mrs. Anita Rinesh, JCIT Date of Hearing : 24/12/2025 Date of Pronouncement: 13/01/2026 ORDER PER: ANNAPURNA GUPTA, AM The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of I…

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