How many judgments cite PCIT v. Paradise Inland Shipping Pvt. Ltd.?

87 judgments on BharatTax cite PCIT v. Paradise Inland Shipping Pvt. Ltd. (84 Taxmann.com 58), spanning 2017 to 2025.

Which sections of the Income Tax Act does PCIT v. Paradise Inland Shipping Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 68, Section 133(6), Section 147, Section 131, Section 148.

PCIT v. Paradise Inland Shipping Pvt. Ltd.

84 Taxmann.com 58High Court2017#1308 most cited

What is PCIT v. Paradise Inland Shipping Pvt. Ltd. authority for?

In reassessment proceedings initiated on the ground that companies providing share capital were non-existent, if the assessee provides documentary evidence of their existence, the burden shifts to the revenue to establish reasons for reassessment.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

PCIT v. Paradise Inland Shipping Pvt. Ltd. · Section 68 addition · unexplained cash credit · share application money · reassessment Section 147 · reassessment Section 148 · burden of proof · genuineness of transaction · creditworthiness of creditor · documentary evidence · share capital and share premium · Section 133(6) enquiries

Also reported as

250 Taxmann 106

Sections most often in play

Section 143(3)Section 68 Section 133(6)Section 147 Section 131 Section 148 Section 153A Section 69C

Read the full judgment

Issues it is cited on

share capital and share premium permanent account number creditworthiness of the creditor section 56(2)(viib)source of source share application money genuineness of the transaction section 131 section 133(6)unexplained cash credit accommodation entry addition u/s 68

Judgments citing PCIT v. Paradise Inland Shipping Pvt. Ltd.

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…

Deputy Commissioner of Income Tax, Circle- 3, Guwahati vs. M/S. Satyam Ispat (North East) Limited, Banderdewa

In the result, the appeals filed by the Revenue for AY 2011-

ITA 87/GTY/2017[2012-13]Status: DisposedITAT Guwahati03 Mar 2023AY 2012-13

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 132Section 133(6)Section 139Section 143(2)Section 153CSection 250Section 68Section 80I

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 86 & 87/GTY/2017 Assessment Years: 2011-12 & 2012-13 DCIT, Circle-3, Guwahati.........................................Appellant Vs. M/s. Satyam Ispat (North East) Limited…………......Respondent [PAN: AAICS 9640 K] Appearances by: Sh. N.T. Sherpa, JCIT, appeared on behalf of the Revenue. Sh. J.P. Gupta o…

Deputy Commissioner of Income Tax, Circle- 3, Guwahati vs. M/S. Satyam Ispat (North East) Limited, Banderdewa

In the result, the appeals filed by the Revenue for AY 2011-

ITA 86/GTY/2017[2011-12]Status: DisposedITAT Guwahati03 Mar 2023AY 2011-12

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 132Section 133(6)Section 139Section 143(2)Section 153CSection 250Section 68Section 80I

M/S Balaji Multiplex Pvt. Ltd., Kolkata vs. I.T.O., Ward-9(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 155/KOL/2020[2012-13]Status: DisposedITAT Kolkata28 Feb 2023AY 2012-13

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Vijay Kumar, Addl. CIT

Section 131Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Balaji Multiplex Pvt. Ltd. Income Tax Officer, Ward-9(2) 157, Rabindra Sarani, Kolkata Vs Kolkata-700007. (PAN: AAECB5500H) (Appellant) (Respondent) Present for: Appellant by : Shri Miraj D. Shah, AR Respondent by : Shri Vijay Kumar, Addl. CIT Date of Hearing : 19.01.2023 Date of Pronouncement : 28.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A)-16, Kolkata vide ITA No. 705…

Inspa Interior & Exterior Products Pvt. Ltd., Kolkata vs. ITO, Ward-7(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 529/KOL/2020[2012-13]Status: DisposedITAT Kolkata23 Feb 2023AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Vijay Kumar, Addl. CIT, DR

Section 131Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Inspa Interior & Exterior Income Tax Officer, Ward-7(2) Products Pvt. Ltd. Kolkata Diamond Prestige Building Unit: 409 41A, Acharya Vs. Jagdish Chandra Bose Road, 4th floor, Kolkata-700017. (PAN: AADCP4997K) (Appellant) (Respondent) Present for: Appellant by : Shri Miraj D. Shah, AR Respondent by : Shri Vijay Kumar, Addl. CIT, DR Date of Hearing : 09.02.2023 Date of Pronouncement : 23.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appe…

M/S. Ajit Vanijya Pvt. Ltd., Kolkata vs. ITO, Ward - 4(3), Kolkata

In the result, appeal of the assessee is allowed

ITA 2448/KOL/2017[2012-13]Status: DisposedITAT Kolkata23 Feb 2023AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT, DR

Section 131Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Ajit Vanijya Pvt. Ltd. Income Tax Officer, Ward-4(3) 14/2, Old China Bazar St., Kolkata 3rd Floor, R. No. 308, Vs. Kolkata-700001. (PAN: AAICA0359H) (Appellant) (Respondent) Present for: Appellant by : Shri Sunil Surana, AR Respondent by : Shri Subhrajyoti Bhattacharjee, CIT, DR Date of Hearing : 12.01.2023 Date of Pronouncement : 23.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order o…

Psd Infra Projects Pvt. Ltd., Howrah vs. ITO, Ward-13(3), Kolkata

In the result, appeal of the assessee is allowed

ITA 458/KOL/2021[2012-13]Status: DisposedITAT Kolkata13 Jan 2023AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR

Section 131Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 PSD Infra Projects Pvt. Ltd. Income Tax Officer, Ward-13(3) Block-2, “Lemon Fresh”, 2nd Kolkata floor, 29/1, Kalabagan Vs. Lane, Howrah-711104, West Bengal. (PAN: AAGCP3406Q) (Appellant) (Respondent) Present for: Appellant by : Shri Anil Kochar, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 03.11.2022 Date of Pronouncement : 13.01.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is…

Manju Credit Pvt. Ltd., Howrah vs. I.T.O., Ward-13(3), Kolkata

In the result, appeal of the assessee is allowed

ITA 351/KOL/2019[2012-13]Status: DisposedITAT Kolkata13 Jan 2023AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Manju Credit Pvt. Ltd. Income Tax Officer 48/1, Ved Apartment, 4th Ward-13(3) Vs. Floor, Flat No. 405, Rose Kolkata Mary Lane, Howrah-711101 (PAN: AACCM0947K) (Appellant) (Respondent) Present for: Appellant by : Shri Anil Kochar, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 02.11.2022 Date of Pronouncement : 13.01.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the orde…

Navroop Commercial Pvt. Ltd., Kolkata vs. I.T.O., Ward-13(3), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 613/KOL/2019[2013-14]Status: DisposedITAT Kolkata11 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 131Section 133(6)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 151 & 613/Kol/2019 Assessment Years: 2012-13 & 2013-14 Navroop Commercial Pvt. Ltd. Vs. ITO, Ward-13(3), Kolkata (PAN: AADCN 8151 F) Appellant / (अपीलाथ") Respondent / ( !यथ") 01.12.2022 Date of Hearing / सुनवाई क$ "त&थ Date of Pronouncement/ 11.01.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri A.K. Tibriwal, FCA Shri Amit Agarwal, Advocate "नधा"/रती क…

Navroop Commercial Pvt. Ltd., Kolkata vs. I.T.O., Ward-13(3), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 151/KOL/2019[2012-13]Status: DisposedITAT Kolkata11 Jan 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 131Section 133(6)Section 68

ITO, WD.-9(1), Kolkata vs. M/S Mainak Suppliers Pvt. Ltd, Kolkata

In the result, appeal of the revenue is dismissed

ITA 38/KOL/2021[2009-10]Status: DisposedITAT Kolkata28 Dec 2022AY 2009-10

Bench: Shri Sonjoysarma & Shri Girish Agrawalassessment Year: 2009-10

For Appellant: Shri HukumaSema, CITFor Respondent: Shri Miraj D. Shah, AR

Section 131Section 131(1)Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “C” कोलकाता, BEFORE SHRI SONJOYSARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Income Tax Officer Mainak Suppliers Pvt. Ltd. Ward-9(1) Vs. 178, M. G. Road Kolkata Kolkata-700007 (PAN: AAFCM6497F) (Appellant) (Respondent) Present for: Appellant by : Shri HukumaSema, CIT Respondent by : Shri Miraj D. Shah, AR Date of Hearing : 02.11.2022 Date of Pronouncement : 28.12.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the revenue is against the order of CIT(A)-7, K…

Trijal Enterprises, Bhubaneswar vs. ACIT, Circle- 4(1), Bhubaneswar

ITA 185/CTK/2020[2016-17]Status: DisposedITAT Cuttack15 Nov 2022AY 2016-17

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2016-17 Trijal Enterprises, Hall No.6, Vs. Acit, Circle-4(1), Fourth Floor, Bmc Bhawani Bhubaneswar Coom. Complex, Saheed Nagar, Bhubaneswar. Pan/Gir No.Aakft 6687 L (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra,Ca P.K.Panda, Ars Revenue By : Shri M.K.Gautam, Cit Dr Date Of Hearing : 15/11/2022 Date Of Pronouncement : 15/11/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A)-1, Bhubaneswar Dated 22.6.2020 In Appeal No.0366/2018-19 For The Assessment Year 2016-17. 2. It Was Submitted By Ld Ar That The Assessee Is A Partnership Firm. The Partnership Firm Was Originally Constituted By Partnership Deed Dated 1.11.2015, Wherein, There Were Two Partners Namely; Shri Rajesh Polaki & Sri Malchit Chetan Kumar Patra. The Said Partnership Did Not Do Any Business. The Partnership Was Constituted For The Purpose Of Doing The Business Of Gold Jewellery. The Partnership Was Reconstituted On 1.3.2016, P A G E 1 | 37 Assessment Year : 2016-17

For Appellant: Shri P.K.Mishra,CA P.K.Panda, ARsFor Respondent: Shri M.K.Gautam, CIT DR

Section 131Section 133(6)Section 143(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2016-17 Trijal Enterprises, Hall No.6, Vs. ACIT, Circle-4(1), Fourth Floor, BMC Bhawani Bhubaneswar Coom. Complex, Saheed Nagar, Bhubaneswar. PAN/GIR No.AAKFT 6687 L (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra,CA P.K.Panda, ARs Revenue by : Shri M.K.Gautam, CIT DR Date of Hearing : 15/11/2022 Date of Pronouncement : 15/11/2022 O R D E R Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A)-1, Bhubaneswar date…

M/S. Kasturi Rashi Developers, Pune vs. Income-Tax Officer, Ward - 5(3), Pune

In the result, the appeal is dismissed

ITA 1961/PUN/2017[2007-08]Status: DisposedITAT Pune07 Mar 2022AY 2007-08

Bench: Shri R.S. Syal

Section 131Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.1961/PUN/2017 "नधा"रण वष" / Assessment Year : 2007-08 M/s. Kasturi Rashi Developers, ITO, Ward-5(3), 1, Adam’s Court, 2nd Floor, Vs. Pune Opp. Mahabaleshwar Hotel, Baner, Pune 411 045 PAN : AAHFK7276K (Appellant) (Respondent) Appellant by Shri V.L. Jain Respondent by Shri Piyush Kumar Singh Yadav Date of hearing 02-03-2022 Date of pronouncement 07-03-2022 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A) on 30-05-2017 in relatio…

Sejal Jewellers Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(2), Surat

In the result, appeal of the assessee is allowed

ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR

Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.435/AHD/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V UG-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, s. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQCS 8686 P (Appellant ) (Respondent) Assessee by :Shri Rasesh Shah, CA Respondent by :Shri H.P. Meena– CIT-DR सुनवाईकीतारीख/ Date of Hearing : 21/01/2022 घोषणाकीतारीख/Date of Pronouncement : 28/02/2022 आदेश / O R D E R PER DR…

Bramhani Industries Limited, Jammalamadugu, Kadapa vs. DCIT, Circle-1(3), Hyderabad

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 512/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

Section 144Section 234ASection 249(3)Section 68

…Crystal Networks Pvt Ltd vs. CIT reported in 353 ITR 171, Hon’ble Delhi High Court in the case PCIT vs. Hitech Residency Private Limited reported in 96 Taxmann.com 402, Hon’ble Bombay High Court in the case PCIT vs. Paradise India Shipping Pvt Ltd reported in 84 Taxmann.com 58, Hon’ble Madhya Pradesh High Court in the case CIT vs. Chain House International Private Limited reported in 98 Taxmann.com 47. 29. As noted from the judicial precedents cited above, where any sum is found credited in the books of an assessee then there is a duty casted upon the assessee to explain the nature and source of credit found in h…

DCIT, Circle-1(2), Hyderabad vs. Bramhani Industries Limited, Jammalamadugu, Ysr Dist.

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 398/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Section 144Section 234ASection 249(3)Section 68

Dy CIT 15(1)(2), Mumbai vs. M/S Leena Poower Tech Engineers P Ltd., Navi Mumbai

In the result, the appeal is allowed

ITA 1313/MUM/2020[2011-12]Status: DisposedITAT Mumbai21 Sept 2021AY 2011-12

Bench: Us Is A Private Limited Company Stated To Be Engaged In The Business As 'Investment Company' In Column 10, Page 1, Of The Impugned Assessment Order. Its Assessment Under Section 143(3)

Section 143(3)Section 68

…en the department is free to proceed to reopen their individual assessments in according with law but this amount of Share money cannot be regarded as undisclosed income under section 68 or the assessee company. ii) PCIT vs. Paradise Inland shipping Pvt. Ltd. 84 Taxmann.com 58 (Bombay HC): "where reassessment resorted to on ground that companies which had purchased shares or assessee-company were not in existence, once assessee had produced documentary evidence to establish existence of companies, burden would shift on to revenue to establish initiation of reassessment and, thus, reassessment be set aside." iii)…

Dy CIT CC 1(4), Mumbai vs. M/S Hemadari Machine Tools Pvt Ltd., Mumbai

ITA 714/MUM/2020[2011-12]Status: DisposedITAT Mumbai09 Aug 2021AY 2011-12

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Dy. Commissioner Of Income-Tax M/S Hemadari Machine Tools Central Circle -1 (4), Vs. Pvt. Ltd., Podar Centre, 85 Room No. 902, 9Th Floor, Parel Post Office Lane, Off Pratishtha Bhavan, Dr. Ambedkar Road, Parel, Old Cgo Bldg, (Annexe), Mumbai – 400 012 M.K. Road, Mumbai – 400 020

For Appellant: Ms. Ritu Kamal Kishore, A.RFor Respondent: Shri Gurbinder Singh, D.R

Section 131Section 132Section 133ASection 143(1)Section 143(3)Section 68

…ITA No. 714/Mum/2020 A.Y. 2011-12 1 Dy. CIT, C.C-1(4) Vs. M/s Hemadari Machine Tools Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Dy. Commissioner of Income-tax M/s Hemadari Machine Tools Central Circle -1 (4), Vs. Pvt. Ltd., Podar Centre, 85 Room No. 902, 9th Floor, Parel Post Office Lane, off Pratishtha Bhavan, Dr. Ambedkar Road, Parel, Old CGO Bldg, (Annexe), Mumbai – 400 012 M.K. Road, Mumbai – 400 020 PAN No. AACCH3946B (Revenue) (Assessee) Assessee by : Ms. Ritu Kamal Kishore, A.R Revenue by :…

DCIT- 10 (3)(1), Mumbai vs. Opera Infra Projects Pvt. Ltd., Mumbai

In the result, Revenue’s appeal is allowed for statistical purposes

ITA 5606/MUM/2018[2010-11]Status: DisposedITAT Mumbai22 Jun 2021AY 2010-11

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

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Shri Shamim Yahya (AM) & Shri C.N. Prasad (JM) I.T.A. No. 5606/Mum/2018 (Assessment Year 2010-11) Vs. M/s. Opera Infra DCIT-10(3)(1) Room No. 212 Projects Pvt. Ltd. Aayakar Bhavan 602, Vardhaman M.K. Road Apartment, 60 Mumbai-400 020. Hanuman Road Vile Parle East Mumbai-400 057. PAN : AACCP1304P (Appellant) (Respondent) Assessee by Shri R.B. Popat Department by Ms. Shreekala Pardeshi Date of Hearing 15.04.2021 Date of Pronouncement 22.06.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against the order of learned CIT(A) date…

Ritu Mittal, Burhanpur vs. ITO Burhanpur, Burhanpur

In the result, all grounds raised by the assessee(s) are allowed and appeals filed by the assessee in ITANo

ITA 435/IND/2019[2015-16]Status: DisposedITAT Indore25 May 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2015-16

Section 10(38)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2015-16 Smt. Neelam Mittal, : Appellant 35, Mangaldeep, Adarsh Colony, Burhanpur (M.P) PAN : AJIPM9958J V/s ITO, Burhanpur : Respondent Assessment Year 2015-16 Smt. Ritu Mittal, : Appellant 35, Mangaldeep, Adarsh Colony, Burhanpur (M.P) PAN : AHVPM9575E V/s ITO, Burhanpur : Respondent Smt. Neelam Mittal & Anr ITA No.434 & 435/Ind/2019 Revenue by Shri Harshit Bari, Sr.DR Assessee by Shri Pankaj Shah, CA Dat…