How many judgments cite Pr. CIT v. NRA Iron & Steel (P.) Ltd.?

41 judgments on BharatTax cite Pr. CIT v. NRA Iron & Steel (P.) Ltd. (262 Taxmann 74), spanning 2019 to 2026.

Which sections of the Income Tax Act does Pr. CIT v. NRA Iron & Steel (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 133(6), Section 131, Section 147, Section 69C.

Pr. CIT v. NRA Iron & Steel (P.) Ltd.

262 Taxmann 74Supreme Court of India2019#2944 most cited

What is Pr. CIT v. NRA Iron & Steel (P.) Ltd. authority for?

If an assessee fails to establish the creditworthiness of creditors, any addition made by the Assessing Officer is justified. The primary onus is on the assessee to prove the identity, creditworthiness of the creditor, and the genuineness of the transaction.

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

Also referred to as

Pr. CIT v. NRA Iron & Steel (P.) Ltd. · section 68 · section 143(3) · creditworthiness of creditor · onus of proof · genuineness of transaction · share application money · unexplained money

Also reported as

13 Taxmann.com 4883 ITR 540

Sections most often in play

Section 68 Section 143(3)Section 133(6)Section 131 Section 147 Section 69C Section 142(1)Section 115BBE

Issues it is cited on

section 131(1)(d)onus of proof nav method paper company shell company creditworthiness of the creditor source of source share capital and share premium section 41 genuineness of the transaction intangible assets share application money

Judgments citing Pr. CIT v. NRA Iron & Steel (P.) Ltd.

ACIT CC 7(3), MUMBAI vs. NOP PROPERTIES PRIVATE LIMITED, MUMBAI

In the result, the appeal of Revenue is dismissed

ITA 7648/MUM/2025[2012-13]Status: DisposedITAT Mumbai09 Mar 2026AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarassistant Commissioner Of V/S. Nop Properties Private Income Tax, Central Circle – बनाम Limited 7(3), Room No. 655, 6Th Floor, Office No. Ii-B, Mezzanine Aayakar Bhavan, M.K. Road, Floor, 289 Emca House, Shahid Mumbai – 400 020, Bhagat Singh Road, Fort, Maharashtra Mumbai – 400 001, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcn1799B Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Rahul Punmiya, ARFor Respondent: Shri Brajendra Kumar (Sr. DR)

Section 132Section 143(3)Section 147Section 148Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assistant Commissioner of v/s. NOP Properties Private Income Tax, Central Circle – बनाम Limited 7(3), Room No. 655, 6th Floor, Office No. II-B, Mezzanine Aayakar Bhavan, M.K. Road, Floor, 289 EMCA House, Shahid Mumbai – 400 020, Bhagat Singh Road, Fort, Maharashtra Mumbai – 400 001, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCN1799B Appellant/अपीलाथी .. Respondent/प्रतिवादी Assessee by : Shri Rahul Punmiya, AR Revenue by : Shri Brajendra Kumar (Sr. DR) Date…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S SHIPRA ENCLAVE PVT LTD

In the result, the appeal being ITAT 94 of 2025, filed by the Revenue

ITAT/94/2025HC Calcutta04 Feb 2026

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

For Appellant: Mr. Soumen Bhattacharjee, Ld. AdvFor Respondent: Mr. S.M Surana, Ld. Adv

Section 131Section 133(6)Section 260ASection 68

…IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE ITAT 94 OF 2025 IA NO: GA 2 OF 2025 PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA VS M/S SHIPRA ENCLAVE PVT LTD BEFORE: THE HON’BLE JUSTICE RAJARSHI BHARADWAJ AND THE HON’BLE JUSTICE UDAY KUMAR For the Appellant : Mr. Soumen Bhattacharjee, Ld. Adv. Mr. Ankan Das, Ld. Adv. Ms. Shradhya Ghosh, Ld. Adv. For the Respondent : Mr. S.M Surana, Ld. Adv. Mr. Pratyush Jhunjhunwala, Ld. Adv. Ms. Sruti Datta, Ld. Adv. Ms. Sakshi…

ANSHUMAN AUTO IMPEX PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, WARD 2(1), NEW DELHI

In the result, the appeal is dismissed

ITA 4152/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Oct 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2016-17 Vs. Income Tax Officer, Anshuman Auto Impex Pvt. Ltd., Ward-2(1), 2126/59, Laxmi Bhawan, New Delhi Naiwala, Karol Bagh, New Delhi Pan: Aaaca0872H (Appellant) (Respondent) Assessee By None Department By Sh. Manish Gupta, Sr. Dr

Section 147Section 148

…Hon'ble Supreme Court in case of PCIT Vs NRA Iron and Steel (P) Itd (2019) 103 Taxmann 48 (SC) has held that where there was failure of assessee to establish creditworthiness of the creditors, addition is justified Further, in case of CIT Vs Durga Prasad More 83 ITR 540 SC the Hon'ble Apex Court held that primary onus is on the assessee to prove the Identity. creditworthiness of the creditor and genuineness of the transaction In case of Roshan Di Hatti vs. Commissioner of Income-tax [1977] 107 ITR 938 (SC)[08-03-1977], Hon'ble Supreme Court held that if assessee fails to discharge the onus by producing cogent evi…

SUMAN LATA,NOIDA vs. ITO,WARD-3(2), NOIDA

In the result, the case remanded back to CIT(A)

ITA 4919/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Sept 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayasstt. Yr: 2012-13

Section 68

…1 Suman Lata v. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Asstt. Yr: 2012-13 Suman Lata, Vs Income Tax Officer, 142, Yamaha Vihar, Barola Sector-49, Ward-3(2), Noida. Noida-201301. PAN: AFEPL 9755 Q APPELLANT RESPONDENT Assessee represented by Shri K.R. Nehani, CA Department represented by Sh. Manish Gupta Sr. DR Date of hearing 25.09.2025 Date of pronouncement 30.09.2025 O R D E R PER: KRINWANT SAHAY, AM: The appeal in this case has been filed by the assessee against the order dated 21.08.2024 passe…

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)

Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT, CC-2 v. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar v. DCIT, Central Circle-II Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appel…

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)

Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

ACIT-24(1), MUMBAI, MUMBAI vs. RAMESH KUMAR JAIN, MUMBAI

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

ITA 192/MUM/2025[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2019-20 Acit-24(1), Ramesh Kumar Jain, 601, 6Th Floor, B-502, Oberoi Skyheight, Piramal Chambers, Vs. Cross Road Lokhandwala, Lalbaugh, Parel, Andheri (W), Mumbai-400012. Mumbai-400053. Pan : Adipj4196P (Appellant) (Respondent) For Assessee : Shri Rushabh Mehta For Revenue : Shri Uma Shankar Prasad, Cit-Dr Date Of Hearing : 11-06-2025 Date Of Pronouncement : 24-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax(Appeals)-48, Mumbai [„Ld.Cit(A)‟], Dated 29-11-2024, Pertaining To Assessment Year (Ay) 2019-20, Wherein The Revenue Has Taken The Following Grounds Of Appeal:

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Uma Shankar Prasad, CIT-DR

Section 131Section 133(6)Section 147Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2019-20 ACIT-24(1), Ramesh Kumar Jain, 601, 6th Floor, B-502, Oberoi Skyheight, Piramal Chambers, vs. Cross Road Lokhandwala, Lalbaugh, Parel, Andheri (W), Mumbai-400012. Mumbai-400053. PAN : ADIPJ4196P (Appellant) (Respondent) For Assessee : Shri Rushabh Mehta For Revenue : Shri Uma Shankar Prasad, CIT-DR Date of Hearing : 11-06-2025 Date of Pronouncement : 24-07-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the Rev…

SHYAMA SHREE,ASANSOL vs. I.T.O., WARD - 1(1),, ASANSOL

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 967/KOL/2025[2013-2014]Status: DisposedITAT Kolkata09 Jul 2025AY 2013-2014

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 69A

…elying upon the decisions of the Hon'ble Supreme Court and various Hon'ble High Courts in the cases of i) Rajmeet Singh Vs ITO (2024) 160 Taxmann 83 (Jharkhand), ii) PCIT Vs NRA Iron and Steel (P) Ltd (2019) 103 Taxmann 48 (SC), iii) CIT Vs Durga Prasad More, 83 ITR 540 SC, iv) Roshan Di Hatti vs. Commissioner of Income-tax [1977] 107 ITR 938 (SC)[08-03-1977] and v) Kale Khan Mohammad Hanif Vs CIT (1963) 50 ITR 1 (SC) and as the assessee had failed to discharge the primary onus to prove the identity, creditworthiness of the creditor and the genuineness of the transaction therefore, the Ld. CIT(A) treated a sum of…

EASTERN AND WESTERN DRESSES TRADING PRIVATE LIMITED,NEW DELHI vs. ITO WARD-8(1), NEW DELHI

Appeal is dismissed

ITA 1939/DEL/2020[2011-12]Status: DisposedITAT Delhi03 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Income Tax Officer, M/S. Eastern & Western Dresses Trading Pvt. Ltd., Ward-8(1), No. 7, Shankar Vihar, New Delhi New Delhi Pan: Aabce5153G (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2011-12 Vs. Income Tax Officer, M/s. Eastern and Western Dresses Trading Pvt. Ltd., Ward-8(1), No. 7, Shankar Vihar, New Delhi New Delhi PAN: AABCE5153G (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 03.07.2025 Date of pronouncement 03.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appea…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. TRUE MAN CONSULTANTS PVT LTD

ITAT/203/2024HC Calcutta25 Apr 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 25Th April, 2025 Appearance: Mr. Prithu Dudhoria, Adv. …For Appellant Mr. V. N. Dubey, Adv. (Vc) Mr. Arani Guha, Adv. Mr. Tanay Ghosh, Adv. …For Respondent

Section 14ASection 260ASection 68

…OD-5 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/203/2024 IA NO: GA/1/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA VS. TRUE MAN CONSULTANTS PVT. LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE: 25TH APRIL, 2025 Appearance: Mr. Prithu Dudhoria, Adv. …for Appellant Mr. V. N. Dubey, Adv. (VC) Mr. Arani Guha, Adv. Mr. Tanay Ghosh, Adv. …for Respondent The Court : This appeal filed by the appellant/revenue under Section 260A of the Income Tax Act, 1961 (the Act) is di…

HERMON EDUCATIONAL SOCIETY,VISAKHAPATNAM vs. INCOME TAX OFFICER (EXEMPTION WARD), VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

ITA 347/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam19 Mar 2025AY 2017-18

Bench: Shri G. Manjunatha & Shri K. Narasimha Chary

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 10Section 68

…INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING] BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA.No.347/VIZ./2024 Assessment Year 2017-2018 Hermone Educational Society, The Income Tax Officer, VISAKHAPATNAM vs. Exemption Ward Pin 530 013 VISAKHAPATNAM. PAN AABAH5146A (Appellant) (Respondent) For Assessee : Shri C. Subrahmanyam, CA For Revenue : Dr. Aparna Villuri, Sr. AR Date of Hearing : 10.03.2025 Date of Pronouncement : 19.03.2025 ORDER PER MANJUNATHA G. A.M. : This appeal filed by the assessee has been directed against t…

SAMKEET ARYA HOMES LLP,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

In the result, Ground Number 2 of the assessee’s appeal is dismissed

ITA 365/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Sunjal Shah, A.RFor Respondent: Shri B.P. Srivastava, Sr. DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.365/Ahd/2024 (Assessment Year: 2017-18) Samkeet Arya Homes LLP, Vs. Income Tax Officer, B-604, ShapatH-IV, Opp. Ward-3(3)(5), Karnavati Club, S.G. Highway, Ahmedabad Ahmedabad-380015 [PAN No.ACRFS2181D] (Appellant) .. (Respondent) Appellant by : Ms. Sunjal Shah, A.R. Respondent by: Shri B.P. Srivastava, Sr. DR 11.11.2024 Date of Hearing Date of Pronouncement 16.01.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee a…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. RAINBOW VINCOM PVT LTD

ITAT/219/2024HC Calcutta15 Jan 2025

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Hiranmay Bhattacharyya Date : January 15, 2025. Appearance :

Section 131(1)Section 260Section 68

…OD-8 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/219/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA VS RAINBOW VINCOM PVT LTD BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : January 15, 2025. Appearance : Smita Das De, Adv. Mr. Prithu Dudhoria, Adv. ..for appellant The Court: - Notice has been served on the respondent. Affidavit of service has been filed but none appears for the respondent. There is a delay of 111 days in fil…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S BRIGHTSTAR VINCOM PVT LTD

The appeal stands disposed of on the ground of low tax effect

ITAT/225/2024HC Calcutta04 Oct 2024

Bench: :

Section 260ASection 68

…1 OD-19 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITAT/225/2024 IA NO: GA/1/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-1 KOLKATA VS M/S BRIGHTSTAR VINCOM PVT. LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE BIVAS PATTANAYAK Date : 4th October, 2024 Appearance : Mr. Vipul Kundalia, Adv. Mr. Prithu Dudhoria, Adv. …for the appellant. Mr. Avra Mazumder, Adv. Ms. Alisha Das, Adv. Mr. S. Bhowmick, Adv Mr. Samrat Das, Adv. Ms. Elina Dey, Adv. Mr. S.N. Banerjee, Adv. …for the respondent. T…

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. MARSH FINCOM PVT. LTD., MUMBAI

In the result, the appeal filed by the Revenue stands dismissed

ITA 1342/PUN/2023[2010-11]Status: DisposedITAT Pune13 Aug 2024AY 2010-11

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1342/Pun/2023 िनधा"रण वष" / Assessment Year: 2010-11 Dcit, Aurangabad. Vs. Marsh Fincom Pvt. Ltd., 9Th Floor, Gold Crest, Ns Road No.10, Jvpd Scheme, Vile Parle (W), Mumbai- 400049. Pan : Aabck0760B Appellant Respondent Assessee By : Shri Deepak Shah Revenue By : Shri Sourabh Nayak Date Of Hearing : 26.06.2024 Date Of Pronouncement : 13.08.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 07.09.2023 Passed By Ld Cit(A)-12, Pune For The Assessment Year 2010-11. 2. The Revenue Has Raised The Following Grounds Of Appeal :- “1. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Law & In Facts By Quashing Proceedings U/S. 153A In Respect Of Assessee Where The Assessee’S Case Was Covered Under Section 132 Of The Act Dated 20.08.2014. 2. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Holding That The Ao Has Made

For Appellant: Shri Deepak ShahFor Respondent: Shri Sourabh Nayak

Section 132Section 132(4)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1342/PUN/2023 िनधा"रण वष" / Assessment Year: 2010-11 DCIT, Aurangabad. Vs. Marsh Fincom Pvt. Ltd., 9th Floor, Gold Crest, NS Road No.10, JVPD Scheme, Vile Parle (W), Mumbai- 400049. PAN : AABCK0760B Appellant Respondent Assessee by : Shri Deepak Shah Revenue by : Shri Sourabh Nayak Date of hearing : 26.06.2024 Date of pronouncement : 13.08.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the Revenue is directed against the order dated 07.09.…

AMARPADMA CREDITS PRIVATE LIMITED,JODHPUR vs. THE INCOME TAX OFFICER, WARD-1(1)(1), AHMEDABAD

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

ITA 1/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 May 2024AY 2017-18

Bench: MRS. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

For Appellant: Shri Gautam Baid, CAFor Respondent: Shri Ankit Jain, Sr. DR

Section 133Section 250Section 40A(3)Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER िनधा"रणवष"/Assessment Year: 2017-18 Amarpadma Credits Pvt. Ltd., Vs. Income-Tax Officer, 10, Shalval Flat, Mahalaxmi Ward 1(1)(1), Cross Road, Paldi, Ahmedabad Ahmedabad PAN : AAACB 9627 M अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" यथ"/ (Respondent) अपीलाथ" अपीलाथ" "" "" यथ" यथ" Ass…

SHANKAR LAL AGARWAL,HYDERABAD vs. INCOME TAX OFFICER, WARD-16(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 150/HYD/2018[2014-15]Status: DisposedITAT Hyderabad29 Nov 2023AY 2014-15

Bench: Shri K. Narasimha Chary

For Appellant: Smt. S. Sandhya, ARFor Respondent: Ms. P. Sumitha, DR

Section 10(38)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 150/Hyd/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) Sri Shankar Lal Agarwal, Income Tax Officer, Hyderabad Vs. Ward-16(2), [PAN: ADWPA8925H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Smt. S. Sandhya, AR रधजस्‍व द्वधरध/Revenue by: Ms. P. Sumitha, DR सुिवधई की तधरीख/Date of hearing: 23/11/2023 घोर्णध की तधरीख/Pronouncement on: 29/11/2023 आदेश / ORDER Aggrieved by the order dated 20/10/2017…

ANIRUDH VENKATA RAGI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 352/HYD/2019[2015-16]Status: DisposedITAT Hyderabad21 Nov 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. Sheetal Sarin, DR

Section 10(38)Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 352/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Sri Anirudh Venkata Ragi, Vs. Income Tax Officer, Hyderabad Ward-4(2), [PAN No. AKRPA0182C] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, AR रधजस्‍व द्वधरध/Revenue by: Ms. Sheetal Sarin, DR सुिवधई की तधरीख/Date of hearing: 02/11/2023 घोर्णध की तधरीख/Pronouncement on: 21/11/2023 आदेश…

ASUS INDIA PVT LTD.,MUMBAI vs. THE LD. ADDL/JOINT/DEPUTY/ACIT/ ITO, DELHI

In the result, appeal of the assessee is partly allowed

ITA 2427/MUM/2022[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Asus India Private Limited The Learned. 402, Supreme Chambers, Addl/Joint/Deputy/Acit/Ito 17-18 Shah Industrial Estate, Room No.305, Ara Centre 2-E Veera Desai Road, Vs. Jhandewalan Extn, New Delhi, Andheri (West), Delhi-110055 Mumbai-400 053 (Appellant) (Respondent) Pan No. Aajca6450C Assessee By : Mr. Vijay Mehta, Adv. Revenue By : Mr. Nihar Ranjan Samal, Sr. Ar Date Of Hearing: 19.05.2023 Date Of Pronouncement : 16.08.2023

For Appellant: Mr. Vijay Mehta, AdvFor Respondent: Mr. Nihar Ranjan Samal, Sr. AR

Section 115JSection 143Section 144BSection 144CSection 194Section 194CSection 194HSection 40

…character of the transaction has to be examined to find out whether it is a transaction of sale between two principals or there is a principal-agent relationship. In this context, he relied upon the decision of the Hon'ble Supreme Court in Durga Prasad More, 83 ITR 540 (SC). To emphasis upon the fact that the contract of sale does not end with the sale made to the dealers/distributors, the learned Departmental Representative drew our attention to certain clauses of the contract between the assessee and Flipkart. The learned Departmental Representative submitted, as per the terms of the contract, the packaging of…

OMM SHREE REALCON PVT. LTD,BHUBANESWAR vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 97/CTK/2023[2018-19]Status: DisposedITAT Cuttack28 Jun 2023AY 2018-19

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. Cit- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabco 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 28 /0 06/2023 Date Of Pronouncement : 28 /0 /06/2023 O R D E R Per Bench

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 143(3)Section 2(22)(e)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK (Through virtual hearing) BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND AND RAJESH KUMAR, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. CIT- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. PAN/GIR No. PAN/GIR No.AABCO 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.K.Sarangi, CA S.K.Sarangi, CA Revenue by…

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