PCIT v. Asian Mills (P.) Ltd.

135 Taxmann.com 163High Court2022#13407 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

beneficial ownersection 32personcompanysection 143(3)businessinterest

Judgments citing PCIT v. Asian Mills (P.) Ltd.

MUKESH TRENDS LIFESTYLE LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-2(1)(2), AHMEDABAD

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

ITA 828/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad23 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 828/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2017-18)

For Respondent: Shri Vipul Chavda, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 828/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2017-18) Mukesh Trends Lifestyle The Dy. Commissioner of बनाम/ Limited Income Tax Vs. N.H. No. -8, Narol-Naroda Circle - 2(1)(2), Road, Narol, Ahmedabad – Ahmedabad 382405 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCM0500F (Appellant) .. (Respondent) Shri Vihar Soni, AR अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Shri Vipul Chavda, Sr. DR Date of Hearing 20/02/2024 Date of Pronouncement…

M/S SUNSHINE COMMUNICATION PVT LTD ,MUMBAI vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(4), MUMBAI

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

ITA 1294/MUM/2022[2013-2014]Status: DisposedITAT Mumbai17 Oct 2022AY 2013-2014

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 M/S Sunshine Communication Asst. Cit, Central Circle-5(4), Pvt. Ltd., Room No. 1927, 19Th Floor, Air 1St Floor, Capri, Anant Kanekar Vs. India Building, Nariman Point, Marg, Bandra (E), Mumbai-400021. Mumbai-400051. Pan No. Aadcs 4276 L Appellant Respondent Assessee By : Mr. Nimesh Thar, Ar Revenue By : Mr. Chetan M. Kacha, Dr Date Of Hearing : 08/09/2022 Date Of Pronouncement : 17/10/2022

For Appellant: Mr. Nimesh Thar, ARFor Respondent: Mr. Chetan M. Kacha, DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2013-14 M/s Sunshine Communication Asst. CIT, Central Circle-5(4), Pvt. Ltd., Room No. 1927, 19th floor, Air 1st floor, Capri, Anant Kanekar Vs. India Building, Nariman Point, Marg, Bandra (E), Mumbai-400021. Mumbai-400051. PAN No. AADCS 4276 L Appellant Respondent Assessee by : Mr. Nimesh Thar, AR Revenue by : Mr. Chetan M. Kacha, DR Date of Hearing : 08/09/2022 Date of pronouncement : 17/10/2022 ORDER PER OM PRAKASH KANT, AM This appeal has been p…

SUNSHINE COMMUNICTION P.LTD,MUMBAI vs. ACIT CEN CIR 5(4), MUMBAI

In the result, he appeal filed by the assesse is partly allowed

ITA 2745/MUM/2017[2012-13]Status: DisposedITAT Mumbai13 Jul 2022AY 2012-13

Bench: Shri Prashant Maharishi, Accountat Member & Shri Pavan Kumar Gadales Rifaur M/S Sunshine Vs. Acit, Cc-5(4), Communication Pvt Ltd, Parimal Chambers, Thar & Co, 203, Capri Lalbaug, Bldg, Opp Hdil Towers Mumbai-400012. Anant Kanekar Marg, Bandra (E) Mumbai - 400051. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs4276L Appellant .. Respondent Appellant By : Shri Nimesh Thar.Ar Respondent By : Shri S.Anbuselvam.Dr Date Of Hearing 14.07.2022 Date Of Pronouncement 25.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-53, Mumbai Passed U/S 143(3) & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Nimesh Thar.ARFor Respondent: Shri S.Anbuselvam.DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 244ASection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTAT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER S RIFAUR M/s Sunshine Vs. ACIT, CC-5(4), Communication Pvt Ltd, Parimal Chambers, Thar & Co, 203, Capri Lalbaug, Bldg, Opp HDIL Towers Mumbai-400012. Anant Kanekar Marg, Bandra (E) Mumbai - 400051. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCS4276L Appellant .. Respondent Appellant by : Shri Nimesh Thar.AR Respondent by : Shri S.Anbuselvam.DR Date of Hearing 14.07.2022 Date of Pronouncement 25.07.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee has f…

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-8, AHMEDABAD

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 187/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad06 May 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Revenue by Shri Vijaykumar Jaiswal, CIT DR with Shri Urjit Shah, A.R
Section 40ASection 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Shivam Water Treaters Pvt. Ltd., Shivam House, Parshana Padmavati, Vasna Bus Stop, Dr. A.C.I.T.,(OSD) Jivraj Mehta Circle-8, 1. No.1320/Ahd/2014 2009-10 Hospital, Vasana, Ahmedabad Ahmedabad- 380007. PAN:AAFCS5613R Shivam Water Treaters Pvt. Ltd., Shivam House, Parshana Padmavati, D.C.I.T.,(OSD) Vasna Bus Stop, Dr. Ci…

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE DY. CIT, CIRCLE-4(1)(1),, AHMEDABAD

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 2557/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad06 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Revenue by Shri Vijaykumar Jaiswal, CIT DR with Shri Urjit Shah, A.R
Section 40ASection 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Shivam Water Treaters Pvt. Ltd., Shivam House, Parshana Padmavati, Vasna Bus Stop, Dr. A.C.I.T.,(OSD) Jivraj Mehta Circle-8, 1. No.1320/Ahd/2014 2009-10 Hospital, Vasana, Ahmedabad Ahmedabad- 380007. PAN:AAFCS5613R Shivam Water Treaters Pvt. Ltd., Shivam House, Parshana Padmavati, D.C.I.T.,(OSD) Vasna Bus Stop, Dr. Ci…

THE DCIT, CIRCLE-8,, AHMEDABAD vs. SHIVAM WATER TREATERS PVT. LTD.,, AHMEDABAD

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 1447/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 May 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Revenue by Shri Vijaykumar Jaiswal, CIT DR with Shri Urjit Shah, A.R
Section 40ASection 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Shivam Water Treaters Pvt. Ltd., Shivam House, Parshana Padmavati, Vasna Bus Stop, Dr. A.C.I.T.,(OSD) Jivraj Mehta Circle-8, 1. No.1320/Ahd/2014 2009-10 Hospital, Vasana, Ahmedabad Ahmedabad- 380007. PAN:AAFCS5613R Shivam Water Treaters Pvt. Ltd., Shivam House, Parshana Padmavati, D.C.I.T.,(OSD) Vasna Bus Stop, Dr. Ci…

SHIVAM WATER TREATERS PVT. LTD.,,AHMEDABAD vs. THE ACIT, (OSD), CIRCLE-8,, AHMEDABAD

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 1320/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 May 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Revenue by Shri Vijaykumar Jaiswal, CIT DR with Shri Urjit Shah, A.R
Section 40ASection 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Shivam Water Treaters Pvt. Ltd., Shivam House, Parshana Padmavati, Vasna Bus Stop, Dr. A.C.I.T.,(OSD) Jivraj Mehta Circle-8, 1. No.1320/Ahd/2014 2009-10 Hospital, Vasana, Ahmedabad Ahmedabad- 380007. PAN:AAFCS5613R Shivam Water Treaters Pvt. Ltd., Shivam House, Parshana Padmavati, D.C.I.T.,(OSD) Vasna Bus Stop, Dr. Ci…

PCIT v. Asian Mills (P.) Ltd. (135 Taxmann.com 163) — Cited in 7 Judgments | BharatTax