Rajasthan Synthetics Pvt. Ltd. v. CIT

131 Taxmann 391High Court2003#14894 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 41(1)Section 43BSection 68

Issues it is cited on

source of sourceaddition u/s 68entry operatorgenuineness of the transactionaccommodation entrysection 133(6)unexplained cash creditsection 68undisclosed incomeprevious yearcompanytotal income

Judgments citing Rajasthan Synthetics Pvt. Ltd. v. CIT

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

ITA 108/AGR/2025[2022-23]Status: DisposedITAT Agra24 Jun 2025AY 2022-23

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 250Section 68

…ITA No.108/AGR/2025 ITO Vs. Shri Agrasen Logistics THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.108/AGR/2025 (ASSESSMENT YEAR: 2022-23) Income Tax Officer-1 Morena, (M.P.) Shri Agrasen Logistics, In front of Old Rajput Vs. Hotel, A.B. Road, Morena-476001 (M.P.) (Appellant) PAN-AEIFS3236E (Respondent) Assessee by Shri Sudhir Sehgal Adv. & Shri Ashok Vijaywargiya, CA Department by Shri Sukesh Kumar Jain, CIT- DR Date of Hearing 21/05/2025 Date of Pronouncement 24/06/2025 ORDER PER MANISH AGARWAL, AM: This appeal i…

DCIT CENTRAL CIRCLE-26, NEW DELHI vs. DHANESHWARI WOOD PRODUCTS LTD, ASSAM

In the result, the appeals of the Revenue are dismissed

ITA 729/DEL/2021[2009-10]Status: DisposedITAT Delhi21 May 2024AY 2009-10

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. P. J. Bhide, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 729/Del/2021 : Asstt. Year : 2009-10 ITA No. 728/Del/2021 : Asstt. Year : 2010-11 DCIT, Vs. Dhaneshwari Wood Products Ltd., Central Circle-26, Moheena Tea Estate, P.O. Moheena, New Delhi-110055 Golaghat, Assam-785625 (APPELLANT) (RESPONDENT) PAN No. AAACD6906F Assessee by : Sh. P. J. Bhide, CA & Sh. Sunil Maheshwari, CA Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 11.03.2024 Date of Pronouncement: 21.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Membe…

DCIT CENTRAL CIRCLE-26, NEW DELHI vs. DHANESHWARI WOOD PRODUCTS LTD, ASSAM

In the result, the appeals of the Revenue are dismissed

ITA 728/DEL/2021[2010-11]Status: DisposedITAT Delhi21 May 2024AY 2010-11

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. P. J. Bhide, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 729/Del/2021 : Asstt. Year : 2009-10 ITA No. 728/Del/2021 : Asstt. Year : 2010-11 DCIT, Vs. Dhaneshwari Wood Products Ltd., Central Circle-26, Moheena Tea Estate, P.O. Moheena, New Delhi-110055 Golaghat, Assam-785625 (APPELLANT) (RESPONDENT) PAN No. AAACD6906F Assessee by : Sh. P. J. Bhide, CA & Sh. Sunil Maheshwari, CA Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 11.03.2024 Date of Pronouncement: 21.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Membe…

SHRI DARSHAN K VAKHARIA,MUMBAI vs. INCOME TAX OFFICER, WARD 2(1), MUMBAI

Appeal is allowed

ITA 1540/MUM/2023[2012-2013]Status: DisposedITAT Mumbai28 Jul 2023AY 2012-2013

Bench: Shri Br Baskaran, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 1540/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं./I.T.A. No. 1539/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri. Vimal PunmiyaFor Respondent: Shri. Nagnath B. Pasale
Section 132Section 132(4)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM & SHRI N. K. CHOUDHRY, JM आयकरअपीलसं./ I.T.A. No. 1540/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं./I.T.A. No. 1539/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2013-14) Shri Darshan K Vakharia Mumbai. Income Tax Officer 7/A, Rekha industrial Estate, Navghar Ward2(1),Mumbai. Vs Road, Bhayandar(E). Thane 401105 Maharashtra- 401105 PAN No. ABYPV8945Q (अपीलधर्थी/Appellant) : (प्रत्यर्थी / Respondent) अपीलधर्थीकीओरसे/ Appellant by : Shri. Vimal Punmiya प्रत्यर्थीकीओरसे/Respondent by : Shri. Nagnath B. Pasale Date o…

SHRI DARSHAN K VAKHARIA,MUMBAI vs. INCOME TAX OFFICER, WARD 2(1), MUMBAI

Appeal is allowed

ITA 1539/MUM/2023[2013-2014]Status: DisposedITAT Mumbai28 Jul 2023AY 2013-2014

Bench: Shri Br Baskaran, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 1540/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं./I.T.A. No. 1539/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri. Vimal PunmiyaFor Respondent: Shri. Nagnath B. Pasale
Section 132Section 132(4)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM & SHRI N. K. CHOUDHRY, JM आयकरअपीलसं./ I.T.A. No. 1540/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं./I.T.A. No. 1539/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2013-14) Shri Darshan K Vakharia Mumbai. Income Tax Officer 7/A, Rekha industrial Estate, Navghar Ward2(1),Mumbai. Vs Road, Bhayandar(E). Thane 401105 Maharashtra- 401105 PAN No. ABYPV8945Q (अपीलधर्थी/Appellant) : (प्रत्यर्थी / Respondent) अपीलधर्थीकीओरसे/ Appellant by : Shri. Vimal Punmiya प्रत्यर्थीकीओरसे/Respondent by : Shri. Nagnath B. Pasale Date o…

ITO, NEW DELHI vs. M/S. PRIMELAND REAL ESTATES PVT. LTD, NEW DELHI

The appeal of the revenue is dismissed

ITA 1365/DEL/2009[2005-06]Status: DisposedITAT Delhi10 Jan 2020AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiasstt. Year: 2005-06

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT(DR)
Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Asstt. Year: 2005-06 ITO Vs. Primeland Real Estates Pvt. Ltd. Ward-14(4) 7th Floor, New Delhi. Meridian Commercial Tower Windsor Place, Janpath New Delhi – 110 001 (Appellant) (Respondent) Department by: Ms. Nidhi Srivastava, CIT(DR) Assessee by : Shri Tarandeep Singh, Advocate Date of Hearing 16/10/2019 Date of 10 /01/2020 pronouncement O R D E R PER SUDHANSHU SRIVASTAVA, JM: This appeal has been filed by the Revenue being aggrieved by order dated 15th J…

Rajasthan Synthetics Pvt. Ltd. v. CIT (131 Taxmann 391) — Cited in 6 Judgments | BharatTax