Pradip Kumar Malhotra v. CIT

106 TTJ 250Income Tax Appellate Tribunal2007#4124 most cited

What is Pradip Kumar Malhotra v. CIT authority for?

A debit balance arising from advances paid during the ordinary course of business, for business expediencies, does not constitute a loan or advance that falls within the definition of deemed dividend under section 2(22)(e).

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Pradip Kumar Malhotra v. CIT · section 2(22)(e) · deemed dividend · loan or advance · business expediency · ordinary course of business · shareholder benefit · ITAT

Issues it is cited on

section 142asection 150surrender of incomemat creditaccumulated profitssection 158bdsection 80icshell companysection 2(22)deemed dividendsection 2(22)(e)section 142(2a)

Judgments citing Pradip Kumar Malhotra v. CIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

ITA 93/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. थायी लेखा सं./PAN NO: AAICM9120E अपीलाथ/Appellant बनाम प्रथय…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 857/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

…{"clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos. 582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nबनाम\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nDeputy Commissioner…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 856/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ पीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, 'B' CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commis…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 845/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ पीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commissioner…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 844/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 132Section 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ पीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, 'B' CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\n\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\n\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्था.लेखा सं./PAN…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 843/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंंडीगढ़ न्यायपीठ, चं Chandigarh\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेख…

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 833/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखा सं./PAN NO:…

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 832/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 153D

…{"clean_text": "INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH \nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND \nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER \nआयकर अपी लसं./ITA No. 579/C HD /20 23 \nिनधारणवष / Assessment Year : 2017-18 \n& \nआयकर अपी लसं./ITA Nos. 582 to 584/C HD/ 2023 \nिनधारणवष / Assessment Years : 2014- 15 to 2016-17 \n& \nआयकर अपी लसं./ITA No. 591/CHD /2023 \nिनधारणवष / Assessment Year : 2018-19 \nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh\n160019.\nबनाम Deputy Commissioner of\nIncome-tax, Centre Circle-1,\nChandigarh.…

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 829/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 132Section 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ न्यायपीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL \nDIVISION BENCH, ‘B’ CHANDIGARH \nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND \nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER \nआयकर अपील सं./ITA No. 579/CHD /2023 \nनिर्धारण वर्ष / Assessment Year : 2017-18 \n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 \nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 \n&\nआयकर अपील सं./ITA No. 591/CHD /2023 \nनिर्धारण वर्ष / Assessment Year : 2018-19\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 732/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ पीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपीलसं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपीलसं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपीलसं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखासं./PAN NO:…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 731/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{"clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ पीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, 'B' CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos. 582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nबनाम\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखासं./PAN…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 730/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ पीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commissio…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 729/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम Deputy Commi…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 728/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्था.लेखा सं./PAN NO: A…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 727/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 127Section 132Section 153ASection 153D

…आयकर अपीलीय अधिकरण, चडीगढ़, चडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1, Chandig…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्था/PAN NO: AAICM…

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 583/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपीलसं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपीलसं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपीलसं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commission…

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ यपीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commis…

DCIT, CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

ITA 506/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 127Section 132Section 153ASection 153D

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circl…

DCIT, CC 1, CHANDIGARH , CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

The appeals of the revenue are treated as dismissed

ITA 505/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ न्यायपीठ, चंडीगढ\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकरअपीलसं./ITA No. 579/C HD /20 23\nनिधारणवष / Assessment Year : 2017-18\n&\nआयकरअपीलसं./ITA Nos.582 to 584/C HD/ 2023\nनिधारणवष / Assessment Years : 2014- 15 to 2016-17\n&\nआयकरअपीलसं./ITA No. 591/CHD /2023\nनिधारणवष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh\n160019.\nस्थायीलेखासं./PAN NO: AAICM9120E\…

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Pradip Kumar Malhotra v. CIT (106 TTJ 250) — Cited in 28 Judgments | BharatTax