PCIT v. Subarna Rice Mill

96 Taxmann.com 286High Court2018#3954 most cited

What is PCIT v. Subarna Rice Mill authority for?

If sales are not disputed, alleged purchases cannot be held to be bogus, especially when the assessee claims to have provided complete details proving the genuineness of transactions.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

PCIT v. Subarna Rice Mill · section 142(3) · section 69c · section 143(3) · bogus purchases · sales not disputed · genuineness of transactions · yield on manufacturing · raw material · satisfactory reply

Also reported as

257 Taxmann 509

Sections most often in play

Section 142(1)Section 115BBESection 143(3)Section 133ASection 69CSection 147Section 148Section 132(4)

Issues it is cited on

section 142(3)section 147ofsection 89section 142(2)section 69daudi alteram partemsection 149(1)(b)statement under section 132(4)section 132(4a)section 34section 292cpenny stock

Judgments citing PCIT v. Subarna Rice Mill

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 931/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-2020
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1591/KOL/2025[2021-22]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-22
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1561/KOL/2025[2020-21]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-21
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1560/KOL/2025[2019-20]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-20
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

D.C.I.T., CC - 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1541/KOL/2025[2018-19]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-19
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1515/KOL/2025[2017-18]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-18
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3.1, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

ITA 1436/KOL/2025[2016-17]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-17
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1198/KOL/2025[2021-2022]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-2022
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), KOLKATA

ITA 1196/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-2019
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. SHAKAMBHARI ISPAT & POWER LTD.,KOLKATA vs. DCIT, CC - 3(3),, KOLKATA

ITA 1195/KOL/2025[2017-2018]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-2018
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

ITA 1194/KOL/2025[2016-2017]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-2017
For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR
Section 132Section 132(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.931,1194, 1195, 1196, 1197, 1198/KOL/2025 (निर्धारणवर्ष/AYrs:2019-20,2016-17,2017-18,2018-19,2020-21&2021-22) M/s Shakambhari Ispat & Vs DCIT, Central Circle-3(3) Kolkata Power Limited, C/o M/s Salarpuria Jajodia& Co. 7, C.R.Avenue, 3rd Floor, Kolkata West Bengal-700072 PAN No. :AADCM 1189 L AND आयकर अपील सं/ITA Nos.1436,1515,1541, 1591, 1560, 1561/KOL/2025 (निर्धारणवर्ष/AYrs:2016-17,2017-18,2018-19,2021-22,2019-20&2020-21) DCIT, Central Circle-3(1…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. RAJSHRI IRON INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 2388/KOL/2024[2013]Status: DisposedITAT Kolkata21 Nov 2025

Bench: Shri Rajesh Kumar, Am & Shrisonjoy Sarma, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: S/Shri Praveen Kishore &
Section 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRISONJOY SARMA, JM ITA Nos.2385 & 2388/KOL/2024 (Assessment Years: 2018-19 & 2013-14) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110, Shantipally Kolkata-700107, Vs. Row, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AACCR9085R CO Nos. 47 & 46/KOL/2025 (Assessment Years: 2013-14 & 2018-19) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110,…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. RAJSHRI IRON INDUSTRIES PRIVATE LIMITED, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 2385/KOL/2024[2018]Status: DisposedITAT Kolkata21 Nov 2025

Bench: Shri Rajesh Kumar, Am & Shrisonjoy Sarma, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: S/Shri Praveen Kishore &
Section 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRISONJOY SARMA, JM ITA Nos.2385 & 2388/KOL/2024 (Assessment Years: 2018-19 & 2013-14) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110, Shantipally Kolkata-700107, Vs. Row, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AACCR9085R CO Nos. 47 & 46/KOL/2025 (Assessment Years: 2013-14 & 2018-19) Rajshri Iron Industries Private Asst. Commissioner of Income Limited Tax, CC 3(1), Kolkata 10, 2nd Floor, R.NO.206/4/ Clive 110,…

AKASHDEEP CLOTH CENTRE,KANNAD vs. PRINCIPAL CIT, NASHIK

In the result, both the appeals filed by the respective assessees are allowed

ITA 959/PUN/2024[2019-20]Status: DisposedITAT Pune04 Nov 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20

For Appellant: S/Shri Shubham N. Rathi and Ashutosh DhootFor Respondent: Shri Amol Khairnar, CIT-DR
Section 115BSection 142(1)Section 143(3)Section 263Section 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2019-20 Akashdeep Cloth Centre PCIT, Nashik C/o Akashdeep Cloth Centre, Bus Vs. Stand Road, Aurangabad – 431103 PAN: AAJFA3719R (Appellant) (Respondent) Assessment year : 2019-20 Manmandir Cloth Centre PCIT, Nashik C/o Manmandir Cloth Centre, Vs. Bazaar Peth, Tal Kannad, Aurangabad – 431103 PAN: AAJFM6647G (Appellant) (Respondent) Assessee by : S/Shri Shubham N. Rathi and Ashutosh Dhoot Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 29-10-20…

MANMANDIR CLOTH CENTRE,KANNAD vs. PCIT, NASHIK

In the result, both the appeals filed by the respective assessees are allowed

ITA 1012/PUN/2024[2019-20]Status: DisposedITAT Pune04 Nov 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20

For Appellant: S/Shri Shubham N. Rathi and Ashutosh DhootFor Respondent: Shri Amol Khairnar, CIT-DR
Section 115BSection 142(1)Section 143(3)Section 263Section 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2019-20 Akashdeep Cloth Centre PCIT, Nashik C/o Akashdeep Cloth Centre, Bus Vs. Stand Road, Aurangabad – 431103 PAN: AAJFA3719R (Appellant) (Respondent) Assessment year : 2019-20 Manmandir Cloth Centre PCIT, Nashik C/o Manmandir Cloth Centre, Vs. Bazaar Peth, Tal Kannad, Aurangabad – 431103 PAN: AAJFM6647G (Appellant) (Respondent) Assessee by : S/Shri Shubham N. Rathi and Ashutosh Dhoot Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 29-10-20…

ACIT, NCC-2,, MADURAI vs. GANESAN ANBUSELVAM, THIRUTHANGAL

Appeal of the revenue is dismissed

ITA 3181/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.3181/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68Section 69C

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी एस.आर.रघुनाथा ,लेखा सद" के सम" । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3181/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 v. The Assistant Commissioner of Shri Ganesan Anbuselvam, Income Tax, No.11-FA, Standard Colony, Non-Corporate Circle-2, Thiruthangal, Thiruthangal, Madurai. Tamil Nadu-626 130. [PAN: ADQPA9937R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr.S.Sridhar, Advoca…

APL METALS LIMITED ,KOLKATA vs. ACIT, CENTRAL CIRCLE - 3(3), KOLKATA

ITA 297/KOL/2023[2018-19]Status: DisposedITAT Kolkata15 Sept 2023AY 2018-19

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm I.T.A. No.297/Kol/2023 Assessment Years: 2018-19 Apl Metals Ltd. Vs. Income Tax Officer, National C/O, Subash Agarwal & Faceless Assessment Centre, Associates, Advocates, Siddha Delhi. Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata- 700069. (Pan: Aacca4246P) (Appellant) (Respondent)

Section 115BSection 143(2)Section 143(3)Section 250Section 69C

…ns: 1. CIT vs. Odeon Builders (P) Ltd. 110 Taxmann.com 64 (SC) 2. PCIT vs Mohd Hazi Adam & co. ITA No. 1004 of 2016 dated 11.02.2019 (Bom) 3. PCIT Vs. Vaman International (P) Ltd. ITA No. 1940 of 2017 dated 29.0.2020 (Bom) 4. PCIT Vs. Subarna Rice Mill (2018) 96 Taxmann.com 286 (Cal) 5. Simit P. Sheth (2013) 38 Taxmann.com 385 (Guj.) 6. Vijay Trading Co. (2016) 76 Taxmann.com 366 (Guj) 8. During the course of hearing when the assessee was asked about the yield achieved on manufacturing of finished goods from the raw material no satisfactory reply was given and in the closing argument, it was reiterated that compl…

THE ITO, WARD-9(2),, AHMEDABAD vs. M/S. BHAILALBHAI A.PATEL, AHMEDABAD

In the result appeal of the revenue is hereby dismissed

ITA 308/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2009-10

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: ITA Nos. 2610/Ahd/2011 & 308/Ahd/2013 a/w. CO No.64/Ahd/13For Respondent: Shri Alok Kumar, CIT.DR
Section 133ASection 69

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 2610/Ahd/2011 ("नधा"रण वष" / Assessment Year : 2008-09) The DCIT बनाम/ M/s. Bhailal A Patel Circle -9, Bhailalbhai Bhavan, 4A, Vs. 2nd Floor, Pratyaksh Kar Ketan Society, Nr. Sardar Bhavan, Nr. Polytechnic, Patel Colony, Navjivan Panjarapole, Ambawadi, Post, Ahmedabad - 14 Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADFB6645B (Appellant/Respondent) .. (Respondent/Appellant) & आ…

THE DCIT, CIRCLE-9,, AHMEDABAD vs. M/S. BHAILALBHAI A.PATEL, AHMEDABAD

In the result appeal of the revenue is hereby dismissed

ITA 2610/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad17 Aug 2022AY 2008-09

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: ITA Nos. 2610/Ahd/2011 & 308/Ahd/2013 a/w. CO No.64/Ahd/13For Respondent: Shri Alok Kumar, CIT.DR
Section 133ASection 69

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 2610/Ahd/2011 ("नधा"रण वष" / Assessment Year : 2008-09) The DCIT बनाम/ M/s. Bhailal A Patel Circle -9, Bhailalbhai Bhavan, 4A, Vs. 2nd Floor, Pratyaksh Kar Ketan Society, Nr. Sardar Bhavan, Nr. Polytechnic, Patel Colony, Navjivan Panjarapole, Ambawadi, Post, Ahmedabad - 14 Ahmedabad- 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADFB6645B (Appellant/Respondent) .. (Respondent/Appellant) & आ…

DHANI RAM,NEW DELHI vs. ITO, WARD-38(2), NEW DELHI

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

ITA 2817/DEL/2019[2009-10]Status: DisposedITAT Delhi07 Oct 2021AY 2009-10

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri R.K. Gupta, Sr. D.R
Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA.No.2817/Del./2019 Assessment Year 2009-2010 The Income Tax Officer, Shri Dhani Ram, Ward-38(2), Room No. H.No.156, Pkt.B-9, DDA 1006, E-2 Block, vs. Flats, Sector-5, Rohini, Pratyakshkar Bhawan, New Delhi – 110 085. Civic Centre, PAN AENPR3894N Delhi -110002. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Shri R.K. Gupta, Sr. D.R. Date of Hearing : 03.08.2021 Date of Pronouncement : 07.10.2021 ORDER This appeal filed by the Assessee is directe…

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PCIT v. Subarna Rice Mill (96 Taxmann.com 286) — Cited in 30 Judgments | BharatTax