Principal Commissioner Of Income Tax-4 v. Hi-Tech Residency (P.) Ltd.

96 Taxmann.com 403Supreme Court of India2018#2252 most cited

What is Principal Commissioner Of Income Tax-4 v. Hi-Tech Residency (P.) Ltd. authority for?

An addition under Section 68 for cash credits is deleted when the assessee discharges its onus by establishing the identity, genuineness, and creditworthiness of both investors for share allotments and lenders for unsecured loans.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

PCIT Hi-Tech Residency · Section 68 · cash credits · unexplained cash credit · onus of proof · identity genuineness creditworthiness · share application money · unsecured loans · Supreme Court · SLP dismissal

Also reported as

257 Taxmann 335

Sections most often in play

Section 68Section 143(3)Section 147Section 148Section 133(6)Section 132Section 142(1)Section 153C

Issues it is cited on

section 44afsection 131(1)(d)section 262shell companysection 131(1)section 69dsource of sourcewarrant of authorisationsection 2(31)trade creditorspaper companyaddition under section 68

Judgments citing Principal Commissioner Of Income Tax-4 v. Hi-Tech Residency (P.) Ltd.

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), KOLKATA, KOLKATA vs. AXIS OVERSEAS LIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2425/KOL/2024[2013-14]Status: DisposedITAT Kolkata03 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dy. Commissioner Of Income Tax, Cc 1(1), Kolkata Axis Overseas Limited Aaykar Bhawan Poorva, 21A, Shakespeare Sarani, Vs. 3Rd Floor, Kolkata-700107, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aagca7497L Assessee By : Shri Siddharth Agarwal, Ar Revenue By : Shri P.N. Barnwal, Dr Date Of Hearing: 13.11.2025 Date Of Pronouncement: 03.12.2025

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri P.N. Barnwal, DR
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Dy. Commissioner of Income Tax, CC 1(1), Kolkata Axis Overseas Limited Aaykar Bhawan Poorva, 21A, Shakespeare Sarani, Vs. 3rd Floor, Kolkata-700107, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) PAN No. AAGCA7497L Assessee by : Shri Siddharth Agarwal, AR Revenue by : Shri P.N. Barnwal, DR Date of hearing: 13.11.2025 Date of pronouncement: 03.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 4117/DEL/2025[2022-23]Status: DisposedITAT Delhi26 Nov 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 4116/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Nov 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DY COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ALLURE DEVELOPERS PRIVATE LIMITED, DELHI

In the result, appeal of the Revenue in ITA No

ITA 4108/DEL/2025[2021-22]Status: DisposedITAT Delhi26 Nov 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIA vs. M/S AJAY REALCON PVT. LTD., NOIDA

In the result, appeal of the Revenue in ITA No

ITA 3560/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PRIVATE LIMITED, NOIDA

In the result, appeal of the Revenue in ITA No

ITA 3558/DEL/2025[2019]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ACE RESIDENCY PVT. LTD, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 3493/DEL/2025[2021]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DODHIA SYNTHETICS LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

ITA 2204/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Sept 2025AY 2020-21
Section 143(3)Section 147Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI\nBEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA (SS) NO.\nAY\nAssessee /\nAssessee\nRespondent\n795/Mum/2025\n2013-14\nDodhia Filaments Pvt\nLtd.\nDCIT, CC -3\nRoom No. 12, A\nwing, 6th Floor,\nAshar IT Park,\nThane (W)\n796/Mum/2025\n2014-15\n797/Mum/2025\n2015-16\n69/100, New Mavji\ncompound, Narpoli\n798/Mum/2025\n2016-17\n799/Mum/2025\n2017-18\nBehind Ratan Talkies\nBhiwandi\n2189/Mum/2025\n2013-14\nDodhia Synthetics Ltd.,\nDCIT, CC -3\n2190/Mum/2025\n2013-14\nHouse No. 98/2,\nRoom No. 12,…

DODHIA SYNTHETICS LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

The appeal of the assessee is Allowed on the\nlegal issue

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14
Section 143(3)Section 147Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH MUMBAI\n\nBEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\n| ITA (SS) No.\n| AY\n| Assessee/\nAssessee\n| Respondent\n\n795/Mum/2025\n2013-14\nDodhia Filaments Pvt\nDCIT, CC -3\n796/Mum/2025\n2014-15\nLtd.\nRoom No. 12, A\n797/Mum/2025\n2015-16\n69/100, New Mavji\nwing, 6th Floor,\n798/Mum/2025\n2016-17\ncompound, Narpoli\nAshar IT Park,\n799/Mum/2025\n2017-18\nBehind Ratan Talkies\nThane (W)\nBhiwandi.\n2189/Mum/2025\n2013-14\nDodhia Synthetics Ltd.,\nDCIT, CC -3\n2190/Mum/2025\n2013-14\nHouse No. 98/2,\nR…

DCIT, CENTRAL CIRCLE -3, THANE, THANE vs. DODHIA SYNTHETICS LIMITED, BHIWANDI

The appeal of the assessee is Allowed on the\nlegal issue

ITA 2105/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Sept 2025AY 2014-15
Section 143(3)Section 147Section 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI\n\nBEFORE: SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA (SS) No.\n795/Mum/2025\n796/Mum/2025\n797/Mum/2025\n798/Mum/2025\n799/Mum/2025\n\n2189/Mum/2025\n2190/Mum/2025\n2200/Mum/2025\n2201/Mum/2025\n2202/Mum/2025\n2203/Mum/2025\n2204/Mum/2025\n2205/Mum/2025\n2206/Mum/2025\n\n2105/Mum/2025\n2106/Mum/2025\n\n2227/Mum/2025\n\nAY\n2013-14\n2014-15\n2015-16\n2016-17\n2017-18\n2013-14\n2013-14\n2019-20\n2014-15\n2015-16\n2016-17\n2017-18\n2018-19\n2019-20\n2014-15\n2015-16\n2016-17\nAssessee/\nAssessee\nDod…

VASUPUJYA FILAMENTS,MUMBAI vs. DCIT-CC-3, THANE, THANE

In the result, all appeals filed by the assessee are allowed

ITA 883/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Aug 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Prabhash Shankar

For Appellant: Ms. Simran Chavan &For Respondent: Shri Vivek Perampurna, CIT-DR
Section 131(1)(d)Section 132Section 143(3)Section 147Section 68Section 69CSection 69D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “F” BENCH : MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. / A.Y. Appellant Respondent IT(SS)A No. 876/Mum/2025 2013-14 Vasupujya Filaments, DCIT, CC-3, Thane 877/Mum/2025 2014-15 Room No. 44, 2nd Floor, Room No. 12, 878/Mum/2025 2015-16 Chandra Bhuvan, A Wing, 879/Mum/2025 2016-17 Kalbadevi Road, 6th Floor, 880/Mum/2025 2017-18 Old Hanuman Lane, Ashar IT Park, 881/Mum/2025 2018-19 Mumbai-400002. Thane West, 882/Mum/2025 2019-20 PAN: AAEFV5541P Maharashtra-400604 883/Mum/2025 2020-21 For Assessee : Ms. Simran Chava…

VASUPUJYA FILAMENTS,MUMBAI vs. DCIT-CC-3, THANE, THANE

In the result, all appeals filed by the assessee are allowed

ITA 876/MUM/2025[2013-14]Status: DisposedITAT Mumbai25 Aug 2025AY 2013-14

Bench: Shri Amit Shukla & Shri Prabhash Shankar

For Appellant: Ms. Simran Chavan &For Respondent: Shri Vivek Perampurna, CIT-DR
Section 131(1)(d)Section 132Section 143(3)Section 147Section 68Section 69CSection 69D

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “F” BENCH : MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. / A.Y. Appellant Respondent IT(SS)A No. 876/Mum/2025 2013-14 Vasupujya Filaments, DCIT, CC-3, Thane 877/Mum/2025 2014-15 Room No. 44, 2nd Floor, Room No. 12, 878/Mum/2025 2015-16 Chandra Bhuvan, A Wing, 879/Mum/2025 2016-17 Kalbadevi Road, 6th Floor, 880/Mum/2025 2017-18 Old Hanuman Lane, Ashar IT Park, 881/Mum/2025 2018-19 Mumbai-400002. Thane West, 882/Mum/2025 2019-20 PAN: AAEFV5541P Maharashtra-400604 883/Mum/2025 2020-21 For Assessee : Ms. Simran Chava…

ACIT, CIRCLE-18(2), NEW DELHI vs. NIIT TECHNOLOGIES LTD., NEW DELHI

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Apr 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DCIT-27(2), MUMBAI, VASHI, NAVI MUMBAI vs. PYRAMID INFRATECH CO., GHANSOLI, NAVI MUMBAI

In the result the appeal filed by the revenue is dismissed

ITA 1426/MUM/2024[2012-13]Status: DisposedITAT Mumbai18 Mar 2025AY 2012-13

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 143(2)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 1426/Mum/2024 Assessment Year: 2012-13 DCIT-27(2), Mumbai Vs. Pyramid Infratech Room No.419, 4th Floor, Co. Tower No.6, Vashi Railway Plot No.19, Sector-8, Station Complex, Vashi, Ghansoli, Navi Mumbai-400703 Navi Mumbai-400701 PAN: AAMFP8951D (Appellant) (Respondent) Appellant by Mr. Subodh Ratnaparkhi Respondent by Shri Soumendu Kumar Dash, SR. D.R. Date of Hearing 10.03.2025 Date of Pronouncement 18.03.2025 ORDER Per: Smt. Beena Pillai, J.M.: The pres…

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

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

ITA 901/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(3)Section 147

…justified in making addition under section 68. Thus, substantial ground of appeal is allowed." 6.22 The Hon'ble Supreme Court dismissed the SLP filed by the revenue against the decisions of Hon'ble HC of Delhi in case of PCIT-4 vs Hi-Tech Residency Pvt Ltd (96 Taxmann.com 403) wherein it was concluded that addition made u/s 68 deleted, where assessee had discharged its onus of establishing identity, genuineness and creditworthiness of both investors to whom shares were allotted by assessee as well as lenders from whom unsecured loans were taken. Also, the Hon'ble Gujarat High Court in the case of CIT-1 vs Apex…

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SOHAM COMMODITIES PVT. LTD, AHMEDABAD

In the result, the appeal filed by the Revenue in ITA No

ITA 1381/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1380/Ahd/2019 Assessment Year: 2010-11 The DCIT, Piyush Subodhbhai Central Circle-1(1), Jhaveri Ahmedabad Vs 16, Thakorbhai Tower, Opp. Sarita Gramudhyog, (Appellant) Law Garden, Ellisbridge, Ahmedabad-380009 PAN: AEFPJ0864C (Respondent) ITA No: 1381/Ahd/2019 Assessment Year: 2010-11 The DCIT, Soham Commodities Pvt. Central Circle-1(1), Ltd. Ahmedabad Vs 307, Shayamak Complex, Nr. Panjarapole, (Appellant) Polytechnic, Ambawadi, Ahmedabad-38…

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. PIYUSH SUBODHBHAI JHAVERI, AHMEDABAD

In the result, the appeal filed by the Revenue in ITA No

ITA 1380/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1380/Ahd/2019 Assessment Year: 2010-11 The DCIT, Piyush Subodhbhai Central Circle-1(1), Jhaveri Ahmedabad Vs 16, Thakorbhai Tower, Opp. Sarita Gramudhyog, (Appellant) Law Garden, Ellisbridge, Ahmedabad-380009 PAN: AEFPJ0864C (Respondent) ITA No: 1381/Ahd/2019 Assessment Year: 2010-11 The DCIT, Soham Commodities Pvt. Central Circle-1(1), Ltd. Ahmedabad Vs 307, Shayamak Complex, Nr. Panjarapole, (Appellant) Polytechnic, Ambawadi, Ahmedabad-38…

DCIT 13(3)(2), MUMBAI, MUMBAI vs. TARMAT LIMITED, MUMBAI

In the result, the appeal is dismissed

ITA 3106/MUM/2024[2018-19]Status: DisposedITAT Mumbai01 Aug 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2018-19 Dcit 13(3)(2), Tarmat Limited Room No. 229, Roman Tarmat Ltd., Aayakar Bhawan, General Vaidya Marg, M. K. Road, Goregaon East, Vs. Mumbai- 400020. Mumbai- 400063. Pan: Aaact1561G (Appellant) (Respondent)

For Appellant: Shri Jigar MehtaFor Respondent: Shri P. D. Chougule, (Addl. CIT), SR. D.R
Section 153Section 250Section 250(4)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2018-19 DCIT 13(3)(2), Tarmat Limited Room No. 229, Roman Tarmat Ltd., Aayakar Bhawan, General Vaidya Marg, M. K. Road, Goregaon East, Vs. Mumbai- 400020. Mumbai- 400063. PAN: AAACT1561G (Appellant) (Respondent) Present for : Assessee by : Shri Jigar Mehta Revenue by : Shri P. D. Chougule, (Addl. CIT), SR. D.R. Date of Hearing : 01 . 08 . 2024 Date of Pronouncement : 23 . 10 . 2024 O R D E R Per : Ratnesh Nandan Sahay, Accountant…

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), MUMBAI vs. STARLIGHT SYSTEM (I) LLP, MUMBAI

In the result, the appeal filed by revenue is treated as allowed for statistical purposes

ITA 2167/MUM/2023[2018-2019]Status: DisposedITAT Mumbai22 Apr 2024AY 2018-2019

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaledcit, C.Circle-3(4), Vs. Starlight System (I) Roomno1915,19Th Floor, Llp, 5Th Floor Sunteck Air India Bldg, Centre 37-40, Nariman Point, Subhash Road, Mumbai-400021. Vile Parle (E), Mumbai-400057. Pan/Gir No. : Acifs0005M Appellant .. Respondent

For Appellant: Shri Dr.Kishore Dhule.CIT-DRFor Respondent: Shri.Gaurav Kabra.AR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER DCIT, C.Circle-3(4), Vs. Starlight System (I) RoomNo1915,19th Floor, LLP, 5th Floor Sunteck Air India Bldg, Centre 37-40, Nariman Point, Subhash Road, Mumbai-400021. Vile Parle (E), Mumbai-400057. PAN/GIR No. : ACIFS0005M Appellant .. Respondent Appellant by : Shri Dr.Kishore Dhule.CIT-DR Respondent by : Shri.Gaurav Kabra.AR Date of Hearing 25.01.2024 Date of Pronouncement 18.04.2024 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The appeal is filed by the revenue a…

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