Rajat Export Import India (p.) Ltd. v. ITO

18 Taxmann.com 311High Court2012#11206 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 142(1)Section 143(1)Section 147Section 148Section 149Section 68Section 132(4)Section 133(6)

Issues it is cited on

live linksection 149reason to believereopening of assessmentnotice under section 148reassessment proceedingssection 143(1)section 148section 147personsection 14section 143(3)

Judgments citing Rajat Export Import India (p.) Ltd. v. ITO

Rahul Jabarmal Jain, Mumbai vs. Assistant. Commissioner of Income Tax -19(3), Mumbai

In the result, the appeal is accordingly partly allowed for statistical purposes in the above terms

ITA 3525/MUM/2024[2008-09]Status: DisposedITAT Mumbai05 Mar 2025AY 2008-09

Bench: Shri B R Baskaran & Shri Raj Kumar Chauhanrahul Jabarmal Jain Vs. Acit 19(3) 1204/B 12 Floor, Pratiksha Tower, R. 5Th Floor, Piramal Chamber, S. Nimkar Marg, Mumbai Central, Lalbaug, Mumbai-400 012 Mumbai-400 008 Pan: Aempj8236K (Appellant) (Respondent)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Rahul Jabarmal Jain Vs. ACIT 19(3) 1204/B 12 floor, Pratiksha Tower, R. 5th floor, Piramal Chamber, S. Nimkar Marg, Mumbai Central, Lalbaug, Mumbai-400 012 Mumbai-400 008 PAN: AEMPJ8236K (Appellant) (Respondent) Assessee Represented by : Shri Rajkumar Singh, Ld. AR Department Represented by : Ms. Monika H. Pande, Ld. DR Date of conclusion of Hearing : 06.12.2024 Date of Pronouncement : 05.03.2025 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. This appeal is filed by…

Ebrahim Essa Developers Private Limited, Mumbai vs. ITO-9(2)(4), Mumbai

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1188/MUM/2024[2012-13]Status: DisposedITAT Mumbai11 Dec 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Ebrahim Essa Developers Pvt. Ltd., Ito-9(2)(4), 115 Dathawala Wstate, Sv Road, Aayakar Bhavan, Vs. Jogeshwari West, 400 102. Mumbai-400020. Pan No. Aacce 4720 E Appellant Respondent

For Appellant: Mr. Hemanshu Joshi, DRFor Respondent: Mr. Prateek Jain
Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2012-13 Ebrahim Essa Developers Pvt. Ltd., ITO-9(2)(4), 115 Dathawala Wstate, SV Road, Aayakar Bhavan, Vs. Jogeshwari West, 400 102. Mumbai-400020. PAN NO. AACCE 4720 E Appellant Respondent : Mr. Prateek Jain Assessee by : Mr. Hemanshu Joshi, DR Revenue by : 05/12/2024 Date of Hearing Date of pronouncement : 11/12/2024 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 22.01.2024 passed by the Ld. Commis…

Bikash Deb, Bhubaneswar vs. DCIT, Circle-2(1), Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 388/CTK/2019[2010-11]Status: DisposedITAT Cuttack17 Jan 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam
Section 143(1)Section 147Section 148Section 149Section 21(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.357 & 388/CTK/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. DCIT, Circle DCIT, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. PAN/GIR No. PAN/…

Bikash Deb, Bhubaneswar vs. DCIT Circle- 2(1), Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 357/CTK/2019[2009-10]Status: DisposedITAT Cuttack17 Jan 2023AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam
Section 143(1)Section 147Section 148Section 149Section 21(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA Nos.357 & 388/CTK/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. DCIT, Circle DCIT, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. PAN/GIR No. PAN/…

M/S. Neelkanth Town Planners Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is allowed

ITA 2943/DEL/2015[2005-06]Status: DisposedITAT Delhi08 Feb 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year : 2005-06

For Appellant: Sh. Salil Aggarwal, Sh. Madhur AggarwalFor Respondent: Sh. Surender Pal, Sr. DR
Section 131Section 143Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year : 2005-06 NEELKANTH TOWN PLANNERS Vs. DCIT, CENTRAL CIRCLE-27, PVT. LTD. NEW DELHI G-36, 2ND FLOOR, OUTER CIRCLE, CONNAUGHT PLACE, NEW DELHI – 110 001 (PAN: AAACN2742D) (Assessee) (Respondent) Assessee by : Sh. Salil Aggarwal, Sh. Madhur Aggarwal, Sh. R.P. Mall, Advocates Department by : Sh. Surender Pal, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-29, New Delhi on 07.04.2…

Shivalik Kinema Pvt. Ltd., Jaipur vs. DCIT, Jaipur

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

ITA 400/JPR/2016[2010-11]Status: DisposedITAT Jaipur23 Apr 2018AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT)
Section 139(1)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 400/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Shivalik Kinema Pvt. Ltd., DCIT, Vs. E-822, Road No. 14, VKI, Circle-04 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACS6572L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Smt. Seema Meena (JCIT) lq…

Choice Buildestate Private Limited, Jaipur vs. ITO, Jaipur

In the result, ground no.2 taken by the assessee company is allowed

ITA 431/JPR/2016[2007-08]Status: DisposedITAT Jaipur28 Mar 2018AY 2007-08
For Appellant: Shri S. L. Poddar &For Respondent: Shri Ran Singh (Addl. CIT)
Section 132(4)Section 139(2)Section 143(1)Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 431/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2007-08 M/s Choice Buildestate cuke Income Tax Officer, Private Limited, Vs. Ward-5(2) 144, Adarsh Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCC9805G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 432/JP/2016 fu/kZkj.k o"kZ@Assessment Years : 2007-08 M/s Choice Colonizers…

Uv Associates Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result the appeal of assessee is partly allowed for statistical

ITA 6337/DEL/2016[2010-11]Status: DisposedITAT Delhi09 May 2017AY 2010-11

Bench: Shri Bhavnesh Saini

For Appellant: Shri M.K. Srivastava, AdvocateFor Respondent: Date of Hearing
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - ‘SMC’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA Nos.6336, 6337/Del/2016 ASSESSMENT YEARS : 2008-09,2010-11 M/a. UV Associates Pvt. Ltd. ITO Vs. 306, Lusa Tower, Ward-27(2) Azadpur Commercial Complex, New Delhi. Azadpur New Delhi – 100 033 PAN AAACU8916E (Appellant) (Respondent) Shri A.N. Prasad Assessee by : Shri M.K. Srivastava, Advocate Ms.Bedobani, Sr. DR Department by: Date of Hearing 02/05/2017 Date of pronouncement 09 /05/2017 Per BHAVNESH SAINI, Judicial Member ORDER Both the appeals by assessee are directed against different order…

Uv Associates Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result the appeal of assessee is partly allowed for statistical

ITA 6336/DEL/2016[2008-09]Status: DisposedITAT Delhi09 May 2017AY 2008-09

Bench: Shri Bhavnesh Saini

For Appellant: Shri M.K. Srivastava, AdvocateFor Respondent: Date of Hearing
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - ‘SMC’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA Nos.6336, 6337/Del/2016 ASSESSMENT YEARS : 2008-09,2010-11 M/a. UV Associates Pvt. Ltd. ITO Vs. 306, Lusa Tower, Ward-27(2) Azadpur Commercial Complex, New Delhi. Azadpur New Delhi – 100 033 PAN AAACU8916E (Appellant) (Respondent) Shri A.N. Prasad Assessee by : Shri M.K. Srivastava, Advocate Ms.Bedobani, Sr. DR Department by: Date of Hearing 02/05/2017 Date of pronouncement 09 /05/2017 Per BHAVNESH SAINI, Judicial Member ORDER Both the appeals by assessee are directed against different order…

Rajat Export Import India (p.) Ltd. v. ITO (18 Taxmann.com 311) — Cited in 9 Judgments | BharatTax