Principal\nCommissioner of Income Tax, 20, Delhi v. Akshit Kumar IT\nAppeal 348 of

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PRINTOGRAPHY SYSTEMS (INDIA) PVT LTD,MUMBAI vs. ACIT CIRCLE 13(1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 6944/MUM/2024[2017-18]Status: DisposedITAT Mumbai01 Apr 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarprintography Systems V/S. Assistant Commissioner (India) Pvt. Ltd., Plot No. बनाम Of Income Tax, Circle – 13-D, Kurla Industrial Estate, 13(1)(2), Aayakar Bhavan, Narayan Nagar Nss Road, Mumbai - 400020, Ghatkopar (West), Mumbai - Maharashtra 400 086, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcp4900G .. Appellant/अपीलार्थी Respondent/प्रतिवादी

For Appellant: Shri Rajesh Shah,CAFor Respondent: Shri Mahesh Pamnani(Sr. DR)
Section 115BSection 143(3)Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Printography Systems v/s. Assistant Commissioner (India) Pvt. Ltd., Plot No. बनाम of Income Tax, Circle – 13-D, Kurla Industrial Estate, 13(1)(2), Aayakar Bhavan, Narayan Nagar NSS Road, Mumbai - 400020, Ghatkopar (West), Mumbai - Maharashtra 400 086, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCP4900G .. Appellant/अपीलार्थी Respondent/प्रतिवादी Appellant by : Shri Rajesh Shah,CA Respondent by : Shri Mahesh Pamnani(Sr. DR) Date of Hearing 13.02.2025 Dat…

INCOME TAX OFFICER, WARD-1(3), LUDHIANA, LUDHIANA vs. SHREE BALAJI PROCESSORS, LUDHIANA

In the result, appeal of the Revenue is dismissed whereas, the 29

ITA 499/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh20 Aug 2024AY 2017-18

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 499/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Ito, Vs. Shree Balaji Processors, बनाम Ward-1(3), Tajpur Road, Ludhiana Opp. Central Jail, Ludhiana 141010 "थायी लेखा सं./Pan No: Actfs8428B अपीलाथ"/ Appellant ""यथ"/ Repsondent & C.O. No. 09/Chd/2024 ( In आयकर अपील सं./ Ita No. 499/Chd/2023) "नधा"रण वष" / Assessment Year : 2017-18 Shree Balaji Processors, Vs. The Ito, बनाम Tajpur Road, Ward-1(3), Opp. Central Jail, Ludhiana Ludhiana 141010 "थायी लेखा सं./Pan No: Actfs8428B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 26.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.08.2024

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 143(3)Section 145(3)Section 69A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 499/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 The ITO, Vs. Shree Balaji Processors, बनाम Ward-1(3), Tajpur Road, Ludhiana Opp. Central Jail, Ludhiana 141010 "थायी लेखा सं./PAN No: ACTFS8428B अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT AND C.O. No. 09/Chd/2024 ( In आयकर अपील सं./ ITA No. 499/CHD/2023) "नधा"रण वष" / Assessment Year : 2017-18 Shree Balaji Processors, Vs. The ITO, बनाम Tajpur Road, Ward-…

DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. MS DAR PARADISE PVT. LTD., COIMBATORE

In the result, appeal filed by the revenue is dismissed

ITA 1106/CHNY/2023[2017-18]Status: DisposedITAT Chennai21 Mar 2024AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 1106/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of M/S. Dar Paradise Pvt. Ltd., Income Tax, V. 599, Raja Street, Corporate Circle -1, Coimbatore – 641 001. Coimbatore. [Pan: Aafcd-3066-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Clement Ramesh Kumar, Cit ""यथ" क" ओर से/Respondent By : Shri. N. Arjun Raj, Ca सुनवाई क" तारीख/Date Of Hearing : 05.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 21.03.2024

For Appellant: Shri. R. Clement Ramesh Kumar, CITFor Respondent: Shri. N. Arjun Raj, CA
Section 115JSection 131Section 133(6)Section 142(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथा. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1106/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner of M/s. DAR Paradise Pvt. Ltd., Income Tax, v. 599, Raja Street, Corporate Circle -1, Coimbatore – 641 001. Coimbatore. [PAN: AAFCD-3066-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. R. Clement Ramesh Kumar, CIT ""यथ" क" ओ…

DCIT, CIRCLE-2(1)(1), MUMBAI, MUMBAI vs. M/S KUNDAN JEWELLERS PVT LTD , MUMBAI.

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

ITA 1035/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 May 2023AY 2017-18

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaledcit, Circle – 2(1)(1) Vs. M/S. Kundan Jewellers Room No. 561, 5Th Floor Pvt Ltd Aayakar Bhavan, Mk 223, Sm Patil Bldg, Sv Road, Mumbai – 400 020 Road, Andheri (W), Mumbai – 400058. Pan/Gir No. : Aabck5770H Appellant .. Respondent Appellant By : Mr.Nihar Ranjan Samal.Dr Respondent By : Mr.Siddharth Kothari.Ar Date Of Hearing 19.05.2023 Date Of Pronouncement 29 .05.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac)/Cit(A), Delhi Passed U/S 143(3) & 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Nihar Ranjan Samal.DRFor Respondent: Mr.Siddharth Kothari.AR
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER DCIT, Circle – 2(1)(1) Vs. M/s. Kundan Jewellers Room No. 561, 5th Floor Pvt Ltd Aayakar Bhavan, MK 223, SM Patil Bldg, SV Road, Mumbai – 400 020 Road, Andheri (W), Mumbai – 400058. PAN/GIR No. : AABCK5770H Appellant .. Respondent Appellant by : Mr.Nihar Ranjan Samal.DR Respondent by : Mr.Siddharth Kothari.AR Date of Hearing 19.05.2023 Date of Pronouncement 29 .05.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the order…

ARIF,SHIMOGA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, SHIMOGA

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

ITA 976/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jan 2023AY 2017-18

Bench: Shri Chandra Poojarishri Arif Vs Acit, Circle - 1 Nehru Nagar, Sagar I.T. Office, No.75, 100Ft Road Shimoga 577401 Gopal Gowda Extension Pan – Adapa8762G Shimoga 577201 (Appellant) (Respondent) Assessee By: Shri Nitesh Ranjan, Ca Revenue By: Shri Ganesh R. Ghale, Standing Counsel Date Of Hearing: 16.01.2023 Date Of Pronouncement: 16.01.2023 O R D E R Per: Chandra Poojari, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Learned Cit(A),/Ncac, Delhi Dated 10.08.2022 For Ay 2017-18. 2. The Assessee Raised The Following Grounds Of Appeal: - “I The Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre("Nfac") Dated 10-Aug-2022, Passed Under Section 250 Of The Income-Tax Act, 1961 ("The Act") Insofar It Is Against The Appellant, Is Opposed To The Law, Weight Of Evidence, Facts & Circumstances Of The Appellant'S Case. Ii The Order Is Passed In Haste, Without Providing Sufficient & Reasonable Opportunity Of Being Heard. Iii The Order Is Passed Against The Principle Of Natural Justice & Thus Liable To Be Quashed. Iv The Learned Cit (Appeal) Erred By Confirming The Addition Of Rs.11,66,999/-, Even Though The Appellant Furnished Evidence In Support Of His Claim.

For Appellant: Shri Nitesh Ranjan, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU (SMC) “C” BENCH, BENGALURU Before Shri Chandra Poojari, Accountant Member Shri Arif vs ACIT, Circle - 1 Nehru Nagar, Sagar I.T. Office, No.75, 100ft Road Shimoga 577401 Gopal Gowda Extension PAN – ADAPA8762G Shimoga 577201 (Appellant) (Respondent) Assessee by: Shri Nitesh Ranjan, CA Revenue by: Shri Ganesh R. Ghale, Standing Counsel Date of hearing: 16.01.2023 Date of pronouncement: 16.01.2023 O R D E R Per: Chandra Poojari, A.M. This is an appeal filed by the assessee against the order of the learned CIT(A),/NCAC, Delhi dated 10.08.2022 for AY 2017-18. 2. The asse…

SBC MARINE EXPORTS,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 109/VIZ/2021[2005-06]Status: DisposedITAT Visakhapatnam26 May 2022AY 2005-06

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअऩीऱसं./ I.T.A. No.109/Viz/2021 (ननधधारणवषा/ Assessment Year :2005-06) M/S. Sbc Marine Exports, Vs. Acit, Guntur. Central Circle, Pan: Aaifs 3444 A Vijayawada. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथीकीओरसे/ Appellant By : Sri G.V.N. Hari प्रत्यधथीकीओरसे/ Respondent By : Sri M.N Murthy Naik-Cit(Dr)

For Appellant: Sri G.V.N. HariFor Respondent: Sri M.N Murthy Naik-CIT(DR)
Section 143(2)Section 143(3)Section 153ASection 250(6)Section 69A

…आयकरअपीऱीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीदुव्िूरुआरएऱरेड्डी, न्याययकसदस्यएिंश्रीएसबाऱाकृष्णन, ऱेखासदस्यकेसमक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअऩीऱसं./ I.T.A. No.109/Viz/2021 (ननधधारणवषा/ Assessment Year :2005-06) M/s. SBC Marine Exports, Vs. ACIT, Guntur. Central Circle, PAN: AAIFS 3444 A Vijayawada. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथीकीओरसे/ Appellant by : Sri G.V.N. Hari प्रत्यधथीकीओरसे/ Respondent by : Sri M.N Murthy Naik-CIT(DR) सुनवधईकीत…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. HIRAPANNA JEWELLERS, , VISAKHAPATNAM

In the result, appeal of the revenue as well as the cross objection of the assessee are dismissed

ITA 253/VIZ/2020[2017-18]Status: DisposedITAT Visakhapatnam12 May 2021AY 2017-18

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.253/Viz/2020 (निर्धारण वर्ा/Assessment Year:2017-18) Asst.Commissioner Of Vs. M/S Hirapanna Jewellers Income Tax, D.No.48-19-5, Opp:Apsrtc Central Circle-1 Commercial Complex, Visakhapatnam Dwaraka Nagar Visakhapatnam [Pan : Aaifh2606M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.02/Viz/2021 (Arising Out Of I.T.A. No.253/Viz/2020) (निर्धारण वर्ा/Assessment Year:2017-18) M/S Hirapanna Jewellers Vs. Asst.Commissioner Of D.No.48-19-5, Opp:Apsrtc Income Tax, Commercial Complex, Dwaraka Nagar Central Circle-1 Visakhapatnam Visakhapatnam [Pan : Aaifh2606M]

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri D.K. Sonowal, CIT DR
Section 133ASection 68

…आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्यएिं श्री धड.एस .लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.253/Viz/2020 (निर्धारण वर्ा/Assessment Year:2017-18) Asst.Commissioner of Vs. M/s Hirapanna Jewellers Income Tax, D.No.48-19-5, Opp:APSRTC Central Circle-1 Commercial Complex, Visakhapatnam Dwaraka Nagar Visakhapatnam [PAN : AAIFH2606M] (अपीलार्थी/ Appellant) (प्र…