PCIT v. Nitin Ramdeoji Lohia

145 Taxmann.com 546High Court2022#3337 most cited

What is PCIT v. Nitin Ramdeoji Lohia authority for?

No disallowance for bogus purchases can be made based solely on information from the sales tax department about accommodation entries if the corresponding sales transactions are not disputed. If purchases are not disputed, they cannot be considered bogus, especially if sales have been accepted.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Nitin Ramdeoji Lohia · Section 147 · bogus purchases · accommodation entries · sales tax department · corresponding sales · onus of proof · addition under section 68 · AO · CIT(A)

Sections most often in play

Section 147Section 143(3)Section 148Section 131Section 133(6)Section 143(1)Section 263Section 69C
Read the full judgment

Issues it is cited on

circular tradingthird party informationonus of proofsection 131(1)section 158bbentry operatorbeyond four yearsbeneficial owneraddition under section 68principal commissioner of income-taxsection 292csection 69c

Judgments citing PCIT v. Nitin Ramdeoji Lohia

Co-Operation Metals, Pune vs. ITO Ward 6(3), Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2321/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Co-Operation Metals, Pune vs. ITO Ward 6(3), Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2320/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Co-Operation Metals, Pune vs. ITO Ward 6(3), Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2319/PUN/2024[2009-10]Status: DisposedITAT Pune21 Apr 2026AY 2009-10

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Income Tax Officer, Pune vs. Cooperation Metals, Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2263/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Income Tax Officer, Pune vs. Cooperation Metals, Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2262/PUN/2024[2009-10]Status: DisposedITAT Pune21 Apr 2026AY 2009-10

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

Income Tax Officer, Pune vs. Cooperation Metals, Pune

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2271/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

DCIT, Central Circle, Ghaziabad vs. Shri Irfan S/O Sh. Meharban, Bulandshahar

In the result, ground No.4 raised by the revenue is dismissed

ITA 3520/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Feb 2026AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Ms. Bharti Sharma, Adv &For Respondent: Ms. Amish S Gupt, CIT DR
Section 143(3)Section 153ASection 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 3519 & 3520/ DEL/2025 (Assessment Years : 2018-19 & 2019-20) DCIT Vs. Shri Irfan S/o Sh. Meharban Central Circle, 140, Mohl. Tarinan, Khurja, Ghaziabad Bulandshahar 203131 (PAN: AAZPI 6587R) ASSESSEE BY : Ms. Bharti Sharma, Adv & Sh. Yatish Sharma, Adv REVENUE BY : Ms. Amish S Gupt, CIT DR Date of Hearing : 23.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are filed by the Revenue against the…

DCIT, Central Circle, Ghaziabad vs. Shri Irfan S/O Sh. Meharban, Bulandshahr

In the result, ground No.4 raised by the revenue is dismissed

ITA 3519/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Feb 2026AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Ms. Bharti Sharma, Adv &For Respondent: Ms. Amish S Gupt, CIT DR
Section 143(3)Section 153ASection 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 3519 & 3520/ DEL/2025 (Assessment Years : 2018-19 & 2019-20) DCIT Vs. Shri Irfan S/o Sh. Meharban Central Circle, 140, Mohl. Tarinan, Khurja, Ghaziabad Bulandshahar 203131 (PAN: AAZPI 6587R) ASSESSEE BY : Ms. Bharti Sharma, Adv & Sh. Yatish Sharma, Adv REVENUE BY : Ms. Amish S Gupt, CIT DR Date of Hearing : 23.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are filed by the Revenue against the…

Assistant Commissioner of Income Tax, Delhi vs. The Indure Private Limited, Delhi

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

ITA 4640/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Assistant Commissioner Of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part Ii, Delhi South Delhi 1100 48 Pan :Aaact0121C (Appellant) (Respondent)

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 Assistant Commissioner of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part II, Delhi South Delhi 1100 48 PAN :AAACT0121C (Appellant) (Respondent) Department by S/Shri Ashwani Kumar & Ankur Agarwal, CAs. Assessee by Shri Om Prakash, Sr. DR Date of hearing 30.10.2025 Date of pronouncement 31.12.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the Department of Revenue is against order dated 0…

Dy Commissioner of Income Tax, Satara vs. Kay Bouvet Engineering Limited, Satara

ITA 1374/PUN/2025[2018-19]Status: DisposedITAT Pune16 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Respondent: Shri Ashwani Kumar &
Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1374 & 1392/PUN/2025 Assessment years : 2018-19 & 2019-20 DCIT, Satara Vs. (Appellant) Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Respondent) CO Nos.28 & 33/PUN/2025 Assessment Years : 2018-19 & 2019-20 Kay Bouvet Engineering Limited N-3, Additional MIDC, Satara - 415004 PAN: AABCK4669H (Appellant) Vs. DCIT, Satara (Respondent) Assessee by Department by : Shri Ashwani Kumar & Mrs. Deepali Aggarwal S/Shri Amol Khairnar CIT-DR a…

DCIT, Central Circle-4(3), Kolkata vs. Balajee Mini Steels & Rerolling Private Limited, Patna

In the result, the appeals of the Revenue are dismissed

ITA 1725/KOL/2025[2016-17]Status: DisposedITAT Kolkata15 Dec 2025AY 2016-17

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

For Appellant: Shri Manish Rastogi, ARFor Respondent: S/Shri Praveen Kishore &
Section 132Section 139(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.1688 to 1691/KOL/2025 (Assessment Years: 2015-16 to 2018-19) Balajee Mini Steels & Rerolling DCIT, Central circle 4(3) Private Limited Aaykar Bhawan Poorva, 110, 603, Shantikunj Apartment, Shantipally, Kolkata-700107, Vs. Phulwanipatna, G.P.O.800001, Kolkata Patna (Appellant) (Respondent) PAN No. AABCB7265J Assessee by : Shri Manish Rastogi, AR Revenue by : S/Shri Praveen Kishore & Pradeep Dungdung, DRs Date of hearing: 01.12.2025 Date of pronouncement: 15.12.2025 O R D E R Per Rajesh Ku…

DCIT, Central Circle-4(3), Kolkata vs. Balajee Mini Steels & Rerolling Private Limited, Patna

In the result, the appeals of the Revenue are dismissed

ITA 1688/KOL/2025[2015-16]Status: DisposedITAT Kolkata15 Dec 2025AY 2015-16

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

For Appellant: Shri Manish Rastogi, ARFor Respondent: S/Shri Praveen Kishore &
Section 132Section 139(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.1688 to 1691/KOL/2025 (Assessment Years: 2015-16 to 2018-19) ITA No. 1725/KOL/2025 (Assessment Year: 2016-17) DCIT, Central circle 4(3) Balajee Mini Steels & Rerolling Aaykar Bhawan Poorva, 110, Private Limited Shantipally, Kolkata-700107, 603, Shantikunj Apartment, Kolkata Phulwanipatna, G.P.O.800001, (Appellant) Vs. Patna PAN No. AABCB7265J (Respondent) Assessee by : Shri Manish Rastogi, AR Revenue by : S/Shri Praveen Kishore & Pradeep Dungdung, DRs Date of hearing: 01.12.2025 Date of pr…

M/S Psp Trading Pvt Ltd, Patna vs. ITO, Ward- 2 (1), Patna

In the result, the appeal of the assessee is allowed

ITA 121/PAT/2025[2018-19]Status: HeardITAT Patna09 Dec 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am**

Section 133(6)Section 139Section 147Section 148Section 37

…## **IN THE INCOME TAX APPELLATE TRIBUNAL "PATNA" BENCH, PATNA** ## **BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM** **ITA No. 121/PAT/2025 (Assessment Year: 2018-19)** **M/s PSP Trading Pvt. Ltd.** Sudama Palace, Kankarbagh Road, Patna-800020, Bihar **Vs. ITO, Ward 2(1)** Patna, Bihar **(Appellant) (Respondent)** **PAN No. AABCP3709R** **Assessee by** : Shri Manish Rastogi, AR **Revenue by** : Shri Ashwani Kr. Singal, DR > **Date of hear ing:** 27 .11 .2025 **Date of pronouncement:** 09 .12 .2025 ## **O R D E R** ## **Per Rajesh Kumar, AM:** This is an appeal preferred by the assessee ag…

DCIT, Central Circle-4(3), Kolkata vs. Balmukund Cement & Roofings Private Limited, Kolkata

The appeal of the revenue is dismissed

ITA 1703/KOL/2025[2020-21]Status: DisposedITAT Kolkata09 Dec 2025AY 2020-21

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

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DCIT, Central Circle-4(3), Kolkata vs. Balmukund Cement & Roofings Private Limited, Kolkata

The appeal of the revenue is dismissed

ITA 1702/KOL/2025[2018-19]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-19

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

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DCIT, Central Circle-4(3), Kolkata vs. Balmukund Cement & Roofings Private Limited, Kolkata

The appeal of the revenue is dismissed

ITA 1699/KOL/2025[2015-16]Status: DisposedITAT Kolkata09 Dec 2025AY 2015-16

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

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Balmukund Sponge and Iron Private Limited, Patna

The appeal of the revenue is dismissed

ITA 1596/KOL/2025[2016-17]Status: DisposedITAT Kolkata09 Dec 2025AY 2016-17

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

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

Jajoo Rashmi Refractories Limited, Jaipur, Rajasthan vs. DCIT, Circle 4-Jaipur, Jaipur, Rajasthan

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

ITA 209/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Ms. Prabha Rana, AdvocateFor Respondent: Shri Gaurav Awasthi, JCIT-DR
Section 131Section 145Section 147Section 69C

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिकसदस्य एवंश्रीराठोडकमलेशजयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA No. 209/JPR/2025 निर्धारणवर्ष / Assessment Year : 2018-19 M/s. Jajoo Rashmi Refractories Ltd. 28,F-409(A), Road No.14, SSI Enclave Shopping Centre, Ambabadi – 302 039 बनाम The DCIT Vs. Circle-4 Jaipur स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAACJ 8517 G अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Ms. Prabha Ra…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections

ITA 993/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Jun 2025AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Years: 2017-18, 2016-17 The DCIT, Central Circle-2, Ludhiana. Vs Malbros International Pvt. Ltd., Village - Mansoorwal, Teh-Zira, Head Offices Old Cantt. Road, Faridkot. स्थायी लेखा सं./PAN NO: AADCM7203R अपीलार्थी/Appellant & प्रत्यर्थी/Respondent C.O. Nos.46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos.992 & 993/CHD/2024 निर्धारण वर्ष / Assessment Yea…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The DCIT, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./PAN NO: AADCM7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Year: 2017-18…