Pr. CIT v. Jagat Talkies Distributors

85 Taxmann.com 189High Court2017#7101 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

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Judgments citing Pr. CIT v. Jagat Talkies Distributors

PRADEEP KUMAR SINGH, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(1), RAIPUR, RAIPUR

In the result, the assessee's appeal in ITA No

ITA 281/RPR/2023[2012-13]Status: DisposedITAT Raipur19 Dec 2023AY 2012-13

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 280 & 281/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 & 2012-13 Pradeep Kumar Singh C-1/2, Maruti Business Park, G.E. Road, Raipur (C.G.) Pan : Coups0118F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 147Section 69

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 280 & 281/RPR/2023 "नधा"रण वष" / Assessment Year : 2011-12 & 2012-13 Pradeep Kumar Singh C-1/2, Maruti Business Park, G.E. Road, Raipur (C.G.) PAN : COUPS0118F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.10.202…

PRADEEP KUMAR SINGH, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-4(1), RAIPUR, RAIPUR

In the result, the assessee's appeal in ITA No

ITA 280/RPR/2023[2011-12]Status: DisposedITAT Raipur19 Dec 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 280 & 281/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 & 2012-13 Pradeep Kumar Singh C-1/2, Maruti Business Park, G.E. Road, Raipur (C.G.) Pan : Coups0118F .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 147Section 69

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos. 280 & 281/RPR/2023 "नधा"रण वष" / Assessment Year : 2011-12 & 2012-13 Pradeep Kumar Singh C-1/2, Maruti Business Park, G.E. Road, Raipur (C.G.) PAN : COUPS0118F .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.10.202…

SARASWATI GAREWAL,BILASPUR vs. INCOME TAX OFFICER, WARD 2(1), BILASPUR

In the result ground no. 1 of the assessee in terms of our aforesaid observations is allowed

ITA 166/RPR/2022[2014-15]Status: DisposedITAT Raipur25 Oct 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Saraswati Garewal, V Income Tax Officer, Ward 2(1), C/O Shivbhajan, Vill: Pendridih, S Bilaspur Post: Hirri Mines, Bilaspur – 495222, (C.G.) Pan: Bizpg5287R (अपीलाथ" /Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee By Shri R.B. Doshi, Ca राज"व क" ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of : 13/10/2023 Hearing घोषणाक" तार"ख/Date : 25/10/2023 Of Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 133(6)Section 142Section 142(1)Section 147Section 148Section 69A

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM Saraswati Garewal, V Income Tax Officer, Ward 2(1), C/o Shivbhajan, Vill: Pendridih, s Bilaspur Post: Hirri Mines, Bilaspur – 495222, (C.G.) PAN: BIZPG5287R (अपीलाथ" /Appellant) . (""यथ" / Respondent) . िनधा"रती क" ओर से /Assessee by Shri R.B. Doshi, CA राज"व क" ओर से /Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of : 13/10/2023 Hearing घोषणाक" तार"ख/Date : 25/10/2023 of Pron…

GAJRAJ GIRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-2(1), BILASPUR, BILASPUR

In the result, the assessee's appeal is allowed in terms of my observations above

ITA 222/RPR/2023[2014-15]Status: DisposedITAT Raipur06 Sept 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 222/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Gajraj Giri S/O. Raghuraj Giri, Sai Mandir Road, Jaharbhata, Bilaspur (C.G.)-495 001 Pan : Afgpg0112E .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward 2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 147Section 148Section 56(2)(vii)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 222/RPR/2023 "नधा"रण वष" / Assessment Year : 2014-15 Gajraj Giri S/o. Raghuraj Giri, Sai Mandir Road, Jaharbhata, Bilaspur (C.G.)-495 001 PAN : AFGPG0112E .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward 2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 04.09.2023 घोषणा क"…

PODDAR REALTORS PVT. LTD.,BURDWAN vs. ITO, WARD-2(1), BURDWAN, BURDWAN

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

ITA 265/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 Jun 2023AY 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 265/Kol/2023 Assessment Year: 2013-14 Poddar Realtors Income Tax Officer, Ward-2(1), 1, Parkus Road, Burdwan Vs Burdwan Pin- 713101 [Pan : Aagcp2937G] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) Assessee By : Shri Akkal Dudhewala, Fca Revenue By : Smt. Ranu Biswas, Addl. Cit D/R सुनवाई क" तारीख/Date Of Hearing : 15/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 22/06/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi, (Hereinafter The “Ld. Cit(A)”) Dt. 07/02/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2013-14 Which Is Arising Out Of The Assessment Order Framed U/S 143(3) Of The Act Dt. 27/09/2021. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That On The Facts & In The Circumstances Of The Case, The Addition Of Rs.25,00,000/- Made U/S 68 Was Factually As Well As Legally Unsustainable & Therefore The Same Deserves To Be Deleted. 2. For That On The Facts & In The Circumstances Of The Case, The Authorities Below Were Unjustified-In Not Appreciating That The Assessee Had Duly Discharged Its Onus Of Establishing The Identity, Genuineness & Creditworthiness Of The Loan Creditor & In That View Of The Matter The Addition Of Rs. 25,00,000/- Made By Way Of Unexplained Cash Credit U/S 68 Was Untenable On Facts & In Law.

For Appellant: Shri Akkal Dudhewala, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT D/R
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A(SMC)” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 265/Kol/2023 Assessment Year: 2013-14 Poddar Realtors Income Tax Officer, Ward-2(1), 1, Parkus Road, Burdwan Vs Burdwan Pin- 713101 [PAN : AAGCP2937G] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) Assessee by : Shri Akkal Dudhewala, FCA Revenue by : Smt. Ranu Biswas, Addl. CIT D/R सुनवाई क" तारीख/Date of Hearing : 15/05/2023 घोषणा क" तारीख /Date of Pronouncement: 22/06/2023 आदेश/O R D E R PER DR. MANISH BORAD,…

SHRI SHRI BRIJ MOHAN NARANG,BILASPUR(CG) vs. THE INCOME TAX OFFICER, WARD-1(1),BILASPUR, BILASPUR(CG)

In the result, appeals of the assessee in ITA No

ITA 23/BIL/2017[2010-11]Status: DisposedITAT Raipur04 Aug 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 22 & 23/Rpr/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.183/Rpr/2017 "नधा"रण वष" / Assessment Years : 2012-13 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Smt. Richa Khatri, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 22 & 23/RPR/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 Paramjeet Narang, Legal heir late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) PAN : ABYPN6542M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.183/RPR/2017 "नधा"रण वष" / Assessment Years : 2012-13 Paramjeet Narang, Legal heir late Shri Brij…

SHRI SHRI BRIJ MOHAN NARANG,BILASPUR(CG) vs. THE INCOME TAX OFFICER, WARD-1(1),BILASPUR, BILASPUR(CG)

In the result, appeals of the assessee in ITA No

ITA 22/BIL/2017[2009-10]Status: DisposedITAT Raipur04 Aug 2022AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 22 & 23/Rpr/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.183/Rpr/2017 "नधा"रण वष" / Assessment Years : 2012-13 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Smt. Richa Khatri, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 22 & 23/RPR/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 Paramjeet Narang, Legal heir late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) PAN : ABYPN6542M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.183/RPR/2017 "नधा"रण वष" / Assessment Years : 2012-13 Paramjeet Narang, Legal heir late Shri Brij…

BRIJ MOHAN NARANG,BILASPUR vs. INCOME TAX OFFICER 2(2), BILASPUR

In the result, appeals of the assessee in ITA No

ITA 183/RPR/2017[2012-13]Status: DisposedITAT Raipur04 Aug 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 22 & 23/Rpr/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.183/Rpr/2017 "नधा"रण वष" / Assessment Years : 2012-13 Paramjeet Narang, Legal Heir Late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) Pan : Abypn6542M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Smt. Richa Khatri, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 133ASection 143(2)Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 22 & 23/RPR/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11 Paramjeet Narang, Legal heir late Shri Brij Mohan Narang, 29/114, Nariyal Kothi, Dayalband (C.G.) PAN : ABYPN6542M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.183/RPR/2017 "नधा"रण वष" / Assessment Years : 2012-13 Paramjeet Narang, Legal heir late Shri Brij…

Pr. CIT v. Jagat Talkies Distributors (85 Taxmann.com 189) — Cited in 16 Judgments | BharatTax