Raj Enterprises v. ITO

51 TTJ 408Income Tax Appellate Tribunal1995#9305 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Judgments citing Raj Enterprises v. ITO

SHIRISH M DALVI,KALYAN vs. DCIT CIR 29(3), MUMBAI

Accordingly, we uphold the finding of Ld CIT(A). The ground No. four of the appeal of the assessee is accordingly dismissed

ITA 4640/MUM/2016[2012-13]Status: DisposedITAT Mumbai31 Oct 2022AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 Shirish M. Dalvi, Dcit Circle-23(3), D’ Block, 1St Floor, Zojwala 3Rd Floor, C-10, Pratyaksha Vs. Complex, Sahajanand Kar Bhavan, Bandra East, Chowk, Kalyan-421 301. Mumbai-400051. Pan No. Aadpd 0358 H Appellant Respondent Assessment Year: 2010-11 Dcit Circle-23(3), Shirish M. Dalvi, Room No. 402, 4Th Floor, C-10 D’ Block, 1St Floor, Zojwala Vs. Bldg., Pratyakshakar Complex, Sahajanand Bhavan, Bandra Kurla Chowk, Kalyan-421 301. Complex, Bandra (E), Mumbai-400051. Pan No. Aadpd 0358 H Appellant Respondent Assessment Year: 2012-13 Shirish M. Dalvi, Dcit-29(3), D’ Block, 1St Floor, Zojwala Room No. 402, 4Th Floor, C- Vs. Complex, Sahajanand 10, Pratyaksha Kar Chowk, Kalyan-421 301. Bhavan, Bandra Kurla Complex, Bandra, Mumbai-400051. Pan No. Aadpd 0358 H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 Shirish M. Dalvi, DCIT Circle-23(3), D’ Block, 1st floor, Zojwala 3rd floor, C-10, Pratyaksha Vs. Complex, Sahajanand Kar Bhavan, Bandra East, Chowk, Kalyan-421 301. Mumbai-400051. PAN No. AADPD 0358 H Appellant Respondent Assessment Year: 2010-11 DCIT Circle-23(3), Shirish M. Dalvi, Room No. 402, 4th floor, C-10 D’ Block, 1st floor, Zojwala Vs. Bldg., Pratyakshakar Complex, Sahajanand Bhavan, Bandra Kurla Chowk, Kalyan-421 301. Comp…

DCIT CIR 23(3), MUMBAI vs. SHIRISH M DALVI, MUMBAI

Accordingly, we uphold the finding of Ld CIT(A). The ground No. four of the appeal of the assessee is accordingly dismissed

ITA 4317/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 Oct 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 Shirish M. Dalvi, Dcit Circle-23(3), D’ Block, 1St Floor, Zojwala 3Rd Floor, C-10, Pratyaksha Vs. Complex, Sahajanand Kar Bhavan, Bandra East, Chowk, Kalyan-421 301. Mumbai-400051. Pan No. Aadpd 0358 H Appellant Respondent Assessment Year: 2010-11 Dcit Circle-23(3), Shirish M. Dalvi, Room No. 402, 4Th Floor, C-10 D’ Block, 1St Floor, Zojwala Vs. Bldg., Pratyakshakar Complex, Sahajanand Bhavan, Bandra Kurla Chowk, Kalyan-421 301. Complex, Bandra (E), Mumbai-400051. Pan No. Aadpd 0358 H Appellant Respondent Assessment Year: 2012-13 Shirish M. Dalvi, Dcit-29(3), D’ Block, 1St Floor, Zojwala Room No. 402, 4Th Floor, C- Vs. Complex, Sahajanand 10, Pratyaksha Kar Chowk, Kalyan-421 301. Bhavan, Bandra Kurla Complex, Bandra, Mumbai-400051. Pan No. Aadpd 0358 H

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 Shirish M. Dalvi, DCIT Circle-23(3), D’ Block, 1st floor, Zojwala 3rd floor, C-10, Pratyaksha Vs. Complex, Sahajanand Kar Bhavan, Bandra East, Chowk, Kalyan-421 301. Mumbai-400051. PAN No. AADPD 0358 H Appellant Respondent Assessment Year: 2010-11 DCIT Circle-23(3), Shirish M. Dalvi, Room No. 402, 4th floor, C-10 D’ Block, 1st floor, Zojwala Vs. Bldg., Pratyakshakar Complex, Sahajanand Bhavan, Bandra Kurla Chowk, Kalyan-421 301. Comp…

M/S. AJAY CONSTRUCTION,KORBA vs. THE DY. COMMISSIONER OF INCOME TAX,, KORBA(CG)

In the result, the appeal of the assessee is allowed

ITA 259/BIL/2016[2010-11]Status: DisposedITAT Raipur08 Jun 2022AY 2010-11

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 259/Bil/2016 "नधा"रण वष" / Assessment Year : 2010-11 M/S Ajay Construction, Plot No. 155, T.P. Nagar, Korba, Distt. Korba (C.G) Pan : Aanfa0129P .......अपीलाथ" / Appellant बनाम / V/S. Deputy Commissioner Of Income Tax, Korba (Cg) ……""यथ" / Respondent Assessee By : Shri Y. K. Mishra Revenue By : Shri G. N. Singh सुनवाई क" तार"ख / Date Of Hearing : 06.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 08.06.2022

For Appellant: Shri Y. K. MishraFor Respondent: Shri G. N. Singh
Section 143(1)Section 143(3)Section 201(1)Section 40

…2 Decision – I have considered the rival submission. There is no doubt that AO has resorted for adhoc disallowances and I had also gone through the case laws cited by the Ld. AR in case of Monark Foods Pvt. Limited Vs. ACIT 54 TTJ 405; Raj Enterprises Vs. ITO 51 TTJ 408 and Shashi Singhania, Raipur Vs. ITO-1(1), Raipur by Hon’ble Nagpur Bench of ITAT dated 19/01/2006. So far as Rs. 25,000/- is concerned. AO appears to be reasonable, hence Rs. 25,000/- is confirmed. The assessee has debited labour payment to the extent of Rs. 42,83,160/- and he had found that these are supported by handmade vouchers and paid by ca…

SHRI MAHESH CHANDRA CHAHAR,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JHUNJHUNU

In the result, both the appeals of the assessee are allowed in part, in terms indicated hereinabove

ITA 155/JPR/2018[2013-14]Status: DisposedITAT Jaipur14 Feb 2020AY 2013-14
For Appellant: Shri K.L. Moolchandani (CA)For Respondent: Shri Manmohan Kandpal (ACIT)
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 960/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2012-13 Shri Mahesh Chandra Chahar, cuke A.C.I.T., Vs. M/s Ajay Motors, Road No.3, Circle-Jhunjhunu. Jhunjhunu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPC 1787 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 155/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2013-14 Shri Mahesh Chandra Chahar, cuke A.C.I.T., Vs. M/s Ajay Motors, Road No.3,…

SHRI MAHESH CHANDRA CHAHAR,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JHUNJHUNU

In the result, both the appeals of the assessee are allowed in part, in terms indicated hereinabove

ITA 960/JPR/2017[2012-13]Status: DisposedITAT Jaipur14 Feb 2020AY 2012-13
For Appellant: Shri K.L. Moolchandani (CA)For Respondent: Shri Manmohan Kandpal (ACIT)
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 960/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2012-13 Shri Mahesh Chandra Chahar, cuke A.C.I.T., Vs. M/s Ajay Motors, Road No.3, Circle-Jhunjhunu. Jhunjhunu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACUPC 1787 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 155/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2013-14 Shri Mahesh Chandra Chahar, cuke A.C.I.T., Vs. M/s Ajay Motors, Road No.3,…

DCIT, HARIDWAR vs. M/S. UNITED CONCEPT & SOLUTION PVT. LTD., NOIDA

In the result, the appeal is allowed

ITA 1768/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Dec 2017AY 2011-12

Bench: Shri N. K. Saini & Ms Suchitra Kamble

Section 143(2)

…lowance and based on vague observations was rightly deleted by CIT (Appeals) 5 iii. Trimurti Salt Co. vs. ITO 12 TTJ 485 It was held that there is no justification for disallowing expenses in a Routine manner and on adhoc basis. iv Raj Enterprises vs. ITO 51 TTJ 408 It was held that the ad-hoc disallowance made without cogent reasons are unsustainable. In view of the aforesaid facts and the position of law as laid down in the aforesaid judgments, the addition of Rs.75,16,013/- is deleted. In the result, the appeal is allowed.” In our opinion, the CIT(A) rightly held that the Assessing Officer made estimat…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6403/DEL/2013[2008-09]Status: DisposedITAT Delhi29 Oct 2015AY 2008-09

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…essments have to be quashed on the sole ground of satisfaction not being recorded by the Assessing Officer of the searched party. He relied on the following judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Far…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6402/DEL/2013[2007-08]Status: DisposedITAT Delhi29 Oct 2015AY 2007-08

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…essments have to be quashed on the sole ground of satisfaction not being recorded by the Assessing Officer of the searched party. He relied on the following judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Far…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6401/DEL/2013[2006-07]Status: DisposedITAT Delhi29 Oct 2015AY 2006-07

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…essments have to be quashed on the sole ground of satisfaction not being recorded by the Assessing Officer of the searched party. He relied on the following judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Far…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6400/DEL/2013[2005-06]Status: DisposedITAT Delhi29 Oct 2015AY 2005-06

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…essments have to be quashed on the sole ground of satisfaction not being recorded by the Assessing Officer of the searched party. He relied on the following judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Far…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6399/DEL/2013[2004-05]Status: DisposedITAT Delhi29 Oct 2015AY 2004-05

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…essments have to be quashed on the sole ground of satisfaction not being recorded by the Assessing Officer of the searched party. He relied on the following judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Far…

DCIT, NEW DELHI vs. M/S. SATKAR MOTORS PVT. LTD., NEW DELHI

In the result the Cross Objections are allowed and all the Revenue appeals are dismissed

ITA 6398/DEL/2013[2003-04]Status: DisposedITAT Delhi29 Oct 2015AY 2003-04

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay : 2003-04 Ays : 2004-05 Ays : 2005-06 Ays : 2006-07 Ays : 2007-08 Ays : 2008-09

For Appellant: Sh, Kartar Singh, CIT, D.RFor Respondent: Sh. Kapil Goyal, Adv
Section 132Section 153C

…essments have to be quashed on the sole ground of satisfaction not being recorded by the Assessing Officer of the searched party. He relied on the following judgements. (i) Friends Clearing Agency P.Ltd. dt. 4.1.2011 (Del) (ii) Raj Enterprises vs. ITO (1995) 51 TTJ 408 (UP) (iii) Monarch Foods P.Ltd. vs. ACIT (1996) 54 TTJ 405 (Ahmd.) (iv) Seasons Catering Services P.Ltd. vs. DCIT (Del) (v) Rajat Telecom 120 ITD 48 (Indore Bnch of ITAT) (vi) M/s Epcot Securities P.Ltd. ITA no.395/M/2009 dt. 18.3.2011 (Mumbai Bench of ITAT) (vii) Menu Chauhan ITA/Del/1886/2010 dt. 29.10.2010 (Delhi Bench of ITAT) (viii) Pearl Far…