Punia Capital (P.) Ltd. v. Assistant Commissioner of Income-Tax

149 Taxmann.com 53High Court2023#22767 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

escapement of income accommodation entry section 133(6)reassessment proceedings section 148 section 147 company section 14 section 143(3)total income business

Judgments citing Punia Capital (P.) Ltd. v. Assistant Commissioner of Income-Tax

AADHUNIK INFRASTRUCTURE DEVELOPMENT PRIVATE LIMITED,JALGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALGAON

In the result, the appeal filed by the assessee is allowed

ITA 439/PUN/2023[2012-13]Status: DisposedITAT Pune18 Sept 2024AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ramnath P Murkunde

Section 143(3)Section 14ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2012-13 Aadhunik Infrastructure Development DCIT, Circle – 1, Jalgaon Pvt. Ltd. Vs. Old Dhulia Road, Nimkhedi Khurd, Jalgaon – 425001 PAN: AAACJ4463B (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Department by : Shri Ramnath P Murkunde Date of hearing : 04-09-2024 Date of pronouncement : 19-09-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 31.07.2021 of the CIT(A) / NFAC, Delhi rela…

MAXTECH REALTY PVT. LTD(FORMERLY KNOWN AS NANDIVARDHAN CONSTRUCTION PVT. LTD,MUMBAI vs. DCIT CC-2, THANE

ITA 690/MUM/2022[2009-10]Status: DisposedITAT Mumbai31 May 2023AY 2009-10

Bench: Shri B. R. Baskaran, Am & Shri N. K. Choudhry, Jm

For Appellant: Shri Mani Jain & Shri Prateek JainFor Respondent: Shri Manoj Kumar Sinha, Ld. DR

Section 132Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 153(3)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 690/Mum/2022 Assessment Year: 2009-10) Mextech Realty Private DCIT Cen. Cir. 2, Thane 6th floor, Room No. 13, A-Wing, Limited (formerly known as nandivardhan Construction Pvt. Ashar IT Park, Thane-400604. Ltd.) 201, Oasis Silver Stone, Vs. Ram Maruti Road Near Gajanan Maharaj Temple, Thane- 400602 PAN No. AACCN1260G Appellant) : Respondent) Appellant by : Shri Mani Jain & Shri Prateek Jain, Ld. ARs Respondent by : Shri Manoj Kumar Sinha, Ld. DR Date of Hearing : 04.05.2023 Date of Pronouncem…

M/S. J S REALTY PVT. LTD., ,MUMBAI vs. ITO, WARD-12(3)(1), MUMBAI

Accordingly, Ground No. 4 to 9 pertaining to the merits of the matter are dismissed as being infructuous

ITA 2097/MUM/2022[2012-13]Status: DisposedITAT Mumbai21 Apr 2023AY 2012-13

For Appellant: Shri S L JainFor Respondent: Ms. Vranda U Matkarni

Section 133(6)Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s J.S. Realty Pvt. Ltd., 501/531 Laxmi Mall, New Link Road, Andheri (West), Mumbai - 400053 [PAN: AACCJ5732H] …………… Appellant Income Tax Officer Vs Ward 12(3)(1), Mumbai, Aayakar Bhavan, Maharishi Karve Road, Respondent ……………. Mumbai - 400021 Appearance For the Appellant/Assessee : Shri S L Jain For the Respondent/Department : Ms. Vranda U Matkarni Date Conclusion of hearing : 24.01.2023 Pronouncement of order : 21.04.2023 O R D E R Per Rahul Chaudhary, Judicial Member: By way o…