Recently in CIT Chennai v. Aji S Kumar

93 Taxmann.com 294Supreme Court of India2018#2294 most cited
50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 143(3)Section 153CSection 132Section 153ASection 158BBSection 132(1)Section 132(4)Section 133A

Issues it is cited on

section 69dsection 153(a)(1)section 158bbsection 158bdabatement of assessmentsection 158basection 113bogus share capitalset off of lossessection 153(a)section 158section 69b

Judgments citing Recently in CIT Chennai v. Aji S Kumar

Frost Falcon Distelleries Ltd, New Delhi vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the Revenue is dismissed

ITA 7946/DEL/2018[2008-09]Status: DisposedITAT Delhi07 Oct 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Sanjay Gargassessment Year : 2008-09

Section 132Section 153ASection 158Section 158BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year : 2008-09 DCIT, vs M/s Frost Falcon Central Circle-I, Distilleries Ltd., C-654, 7th Floor, HSIIDC New Friends Colony, Building, Udyog Vihar, New Delhi Phase-V, Gurugram, Haryana-122016 PAN-AAACF0434C REVENUE ASSESSEE Assessment Year : 2008-09 M/s Frost Falcon vs DCIT, Distilleries Ltd., Central Circle-I, C-654, New Friends 7th Floor, HSIIDC Colony, Building, Udyog Vihar, New Delhi Phase-V, Gurugram, Haryana-122016 PAN-…

DCIT, Central Circle, Gurugram vs. Frost Falcon Distelleries Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7713/DEL/2018[2008-09]Status: DisposedITAT Delhi07 Oct 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Sanjay Gargassessment Year : 2008-09

Section 132Section 153ASection 158Section 158BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year : 2008-09 DCIT, vs M/s Frost Falcon Central Circle-I, Distilleries Ltd., C-654, 7th Floor, HSIIDC New Friends Colony, Building, Udyog Vihar, New Delhi Phase-V, Gurugram, Haryana-122016 PAN-AAACF0434C REVENUE ASSESSEE Assessment Year : 2008-09 M/s Frost Falcon vs DCIT, Distilleries Ltd., Central Circle-I, C-654, New Friends 7th Floor, HSIIDC Colony, Building, Udyog Vihar, New Delhi Phase-V, Gurugram, Haryana-122016 PAN-…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Bhavya Merchandise Pvt. Ltd., Kolkata

In the result, appeals by the revenue are dismissed and cross-objections by the assessee are allowed

ITA 2148/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Mar 2020AY 2011-12
For Appellant: Mr. R.P. Agarwal, Advocate &For Respondent: Mr. Imokaba Jamir, CIT DR
Section 132Section 143(2)Section 143(3)Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Before: Shri P.M. Jagtap, Vice President and Shri S.S. Viswanethra Ravi, Judicial Member DCIT, CC – 2(1), Kolkata Appellant Vs M/s. Bhavya Merchandise Pvt. Ltd. Respondent [PAN:AADCB 6137 F] C.O. No. 110/Kol/2018 (Arising out of ITA No. 2148/Kol/2017 (Assessment Year: 2011-12) M/s. Bhavya Merchandise Pvt. Ltd. Cross-Objector [PAN:AADCB 6137 F] Vs DCIT, CC – 2(1), Kolkata Respondent IT(SS)A No. 139/Kol/2017 (Assessment Year: 2011-12) DCIT, CC – 2(1), Kolkata Appellant Vs M/s. SRA Merchandise Pvt. Ltd. Respondent [PAN: AAMCS 5239 C] C.O. No. 09/Kol/2…

Shri Pravinbhai Ravjibhai Desai, Nadiad vs. The Income Tax Officer, Ward-5, Nadiad

In the result, appeal IT(SS)A 115 to 116/Ahd/2014 of the assessee are allowed and appeal IT(SS)A 117/Ahd/2014 is dismissed

ITA 2860/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad26 Mar 2019AY 2004-05
For Appellant: Shri S.N. Divetia &For Respondent: Shri Mudit Nagpal, Sr. D.R. &
Section 153Section 153ASection 2Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member IT(SS)A Nos. 115 to 117/Ahd/2014 A.Y. 2004-05, 2005-06 & 2007-08 Shri Pravinbhai Ravjibhai The Dy. CIT, Desai, C/o Hotel Blue Circle-2, Room Nr. Old Bus Stand Vs Baroda Station Road, (Respondent) Nadiad-387001 PAN: ABYPD0276E (Appellant) ITA Nos. 2860 to 2862/Ahd/2016 A.Y. 2004-05, 2005-06 & 2007-08 Shri Pravinbhai Ravjibhai The ITO, Desai, C/o Hotel Blue Ward-5, Room Nr. Old Bus Stand Vs Nadiad Station Road, (Respondent) Nadiad-387001 PAN: ABYPD0276E (Appellant)…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1484/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1415 to 1417/Del/2018 (Assessment Year: 2013-14 to 2015-16) Shri Brij Bhushan Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1483 & 1484/Del/2018 (Assessment Year: 2013-14, and 2014-15) Mrs. Uma Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1479 to 1481/Del/2018 (Assessment Year: 2013-14 to 2015-16) Mrs. Ritu Si…

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1481/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1415 to 1417/Del/2018 (Assessment Year: 2013-14 to 2015-16) Shri Brij Bhushan Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1483 & 1484/Del/2018 (Assessment Year: 2013-14, and 2014-15) Mrs. Uma Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1479 to 1481/Del/2018 (Assessment Year: 2013-14 to 2015-16) Mrs. Ritu Si…

Legal Heirs of Late Shreevallabh Damani, Mumbai vs. ACIT Cen Cir 11, Mumbai

In the result, the appeals are allowed

ITA 7285/MUM/2010[2006-07]Status: DisposedITAT Mumbai14 Jun 2018AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 153ASection 254

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, F, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.7282 to 7285/Mum/2010 Assessment Years: 2002-03, 2003-04, 2005-06 & 2006-07 Legal Heirs of late The Asst.Commissioner Shreevallabh Damani of Income-tax Central बनाम/ 50A Amita, 7 Gen. J.B.Marg Circle 11 Vs. Nariman Point, Mumbai. Mumbai – 400 021. ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAGPD5311D. "नधा"रती क" ओर से / Assessee by Shri S…

Legal Heirs of Late Shreevallabh Damani, Mumbai vs. ACIT Cen Cir 11, Mumbai

In the result, the appeals are allowed

ITA 7284/MUM/2010[2005-06]Status: DisposedITAT Mumbai14 Jun 2018AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 153ASection 254

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, F, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.7282 to 7285/Mum/2010 Assessment Years: 2002-03, 2003-04, 2005-06 & 2006-07 Legal Heirs of late The Asst.Commissioner Shreevallabh Damani of Income-tax Central बनाम/ 50A Amita, 7 Gen. J.B.Marg Circle 11 Vs. Nariman Point, Mumbai. Mumbai – 400 021. ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAGPD5311D. "नधा"रती क" ओर से / Assessee by Shri S…

Legal Heirs of Late Shreevallabh Damani, Mumbai vs. ACIT Cen Cir 11, Mumbai

In the result, the appeals are allowed

ITA 7283/MUM/2010[2003-04]Status: DisposedITAT Mumbai14 Jun 2018AY 2003-04

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 153ASection 254

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, F, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.7282 to 7285/Mum/2010 Assessment Years: 2002-03, 2003-04, 2005-06 & 2006-07 Legal Heirs of late The Asst.Commissioner Shreevallabh Damani of Income-tax Central बनाम/ 50A Amita, 7 Gen. J.B.Marg Circle 11 Vs. Nariman Point, Mumbai. Mumbai – 400 021. ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAGPD5311D. "नधा"रती क" ओर से / Assessee by Shri S…

Legal Heirs of Late Shreevallabh Damani, Mumbai vs. ACIT Cen Cir 11, Mumbai

In the result, the appeals are allowed

ITA 7282/MUM/2010[2002-03]Status: DisposedITAT Mumbai14 Jun 2018AY 2002-03

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 153ASection 254

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, F, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.7282 to 7285/Mum/2010 Assessment Years: 2002-03, 2003-04, 2005-06 & 2006-07 Legal Heirs of late The Asst.Commissioner Shreevallabh Damani of Income-tax Central बनाम/ 50A Amita, 7 Gen. J.B.Marg Circle 11 Vs. Nariman Point, Mumbai. Mumbai – 400 021. ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAGPD5311D. "नधा"रती क" ओर से / Assessee by Shri S…