Pukhraj Chunilal Bafna v. Dy. CIT

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Judgments citing Pukhraj Chunilal Bafna v. Dy. CIT

INDRAPRASTHA GAS LIMITED,DELHI vs. JCIT OSD RANGE-10, DELHI

In the result, the appeal of the assessee is allowed as above

ITA 2422/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Oct 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Avdhesh Kumar Mishra

Section 14ASection 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.2422/Del/2025, A.Y. 2018-19 Indraprastha Gas Limited Joint Commissioner of Plot No. 4, IGL Bhawan, Income Tax (OSD), Range-10, Sector-4, R. K. Puram, Vs. C. R. Building, I. P. Estate, New Delhi- 110022 New Delhi PAN: AAACI5076R (Appellant) (Respondent) Appellant by Sh. Rajat Jain, CA Sh. Ashish Mendiratta, CA Respondent by Sh. Jitender Singh, CIT DR Date of Hearing 30/09/2025 Date of Pronouncement 30/10/2025 ORDER PER AVDHESH KUMAR MISHRA,…

CARE RATINGS LTD.,MUMBAI vs. ASSTT, CIT-6(2)(1), MUMBAI

Accordingly, the disallowance of Rs.1,07,16,645/- made by the A.O u/s 14A r.w Rule 8D is vacated. The Ground of appeal No. 1 is allowed in terms of our aforesaid observations

ITA 1832/MUM/2020[2016-17]Status: DisposedITAT Mumbai08 Oct 2021AY 2016-17

Bench: Shri Pramod Kumar () & Shri Ravish Sood () Care Ratings Limited Asst. Commissioner Of 4Th Floor, Godrej Vs. Income Tax-6(2)(1), Coliseum, Somaiya Aayakar Bhavan, Hospital Road, Off Maharishi Karve Road, Eastern Express Highway, Mumbai – 400 020 Sion (East), Mumbai – 400 022 Pan No. Aaacc4587F (Assessee) (Revenue) Assessee By : Shri Tejas Sodha, A.R Revenue By : Ms. Shreekala Pardeshi, D.R Date Of Hearing : 04/10/2021 Date Of Pronouncement : 08/10/2021

For Appellant: Shri Tejas Sodha, A.RFor Respondent: Ms. Shreekala Pardeshi, D.R

Section 143(2)Section 143(3)Section 14A

…ITA No.1832/Mum/2020 A.Y. 2016-17 1 Care Ratings Limited Vs. ACIT-6(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Care Ratings Limited Asst. Commissioner of 4th Floor, Godrej Vs. Income Tax-6(2)(1), Coliseum, Somaiya Aayakar Bhavan, Hospital Road, Off Maharishi Karve Road, Eastern Express Highway, Mumbai – 400 020 Sion (East), Mumbai – 400 022 PAN No. AAACC4587F (Assessee) (Revenue) Assessee by : Shri Tejas Sodha, A.R Revenue by : Ms. Shreekala Pardeshi, D.R Date of Hearing : 04/10/2021 Date of pronouncement…

ACIT 3(1)(2), MUMBAI vs. EDELWEISS TRADING & HOLDINGS LTD, MUMBAI

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 4259/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Jan 2018AY 2011-12

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4259/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) Acit-3(1)(2) बिधम/ M/S. Edelweiss Trading & Room No. 607, 6Th Floor, Holding Ltd. (Formerly Vs. Aayakar Bhavan, Mumbai- Edelweiss Commodities 400020 Ltd.) 1, Edelweiss House, Off, Cst Road, Kalina, Santacruz (E) Mumbai- 400098 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce3819M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Saurabh Deshpande (Dr) Assessee By: Shri Rajan Vora सुनवाई की तारीख / Date Of Hearing: 26.10.2017 घोषणा की तारीख /Date Of Pronouncement: 17. 01.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 16.03.2016 Passed By The Commissioner Of Income Tax (Appeals) - 8, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011- 12. 2. The Revenue Has Raised The Following Grounds:- “1. "On The Facts & Circumstances Of The Case & In Law, The Ld. Cit{A) Erred In Deleting The Addition Of Rs.12,74,59,362/- Made By Assessing Officer On Account Of Mark To Market Loss A.Y.2011-12

For Appellant: Shri Rajan VoraFor Respondent: Shri Saurabh Deshpande (DR)

Section 10(34)Section 142(1)Section 143(2)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI RAJENDRA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4259/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) ACIT-3(1)(2) बिधम/ M/s. Edelweiss Trading & Room No. 607, 6th Floor, Holding Ltd. (Formerly Vs. Aayakar Bhavan, Mumbai- Edelweiss Commodities 400020 Ltd.) 1, Edelweiss House, Off, CST Road, Kalina, Santacruz (E) Mumbai- 400098 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE3819M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Saurabh Deshpande (DR) Assessee by: Shri Rajan Vora सुनवाई की तारीख / Date of Hearing:…

ACIT 3(2)(1), MUMBAI vs. MUKUND GLOBAL FINANCE LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 809/MUM/2017[2012-13]Status: DisposedITAT Mumbai15 May 2017AY 2012-13

Bench: Shri R.C.Sharma, Am Acit – 3 (2) (1), Mumbai Vs. M/S. Mukund Global 3Rd Finance Ltd., Floor, Bajaj Bhavan, 226, Jamnalal Bajaj Marg, Nariman Point, Mumbai – 400 021 Pan/Gir No. Aaacm8384N Appellant) Respondent) ..

Section 115JSection 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM ACIT – 3 (2) (1), Mumbai Vs. M/s. Mukund Global 3rd Finance Ltd., Floor, Bajaj Bhavan, 226, Jamnalal Bajaj Marg, Nariman Point, Mumbai – 400 021 PAN/GIR No. AAACM8384N Appellant) Respondent) .. Revenue by Shri A.K.Kardam Assessee by Shri M.A.Gohel Date of Hearing 09/05/2017 Date of Pronouncement 09/05/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the order of CIT(A)- 8, Mumbai for the A.Y.2012-13 in the matter of order passed u/s.143(3) of the IT Act. 2. The only grievance of Reve…