S.K. Bothra & Sons (HUF) v. ITO

203 Taxmann 436High Court2011#8856 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 144B Section 147 Section 148 Section 68 Section 115BBE Section 133(6)Section 139(1)Section 142(1)

Issues it is cited on

genuineness of the transaction section 144b section 68 company business document interest

Judgments citing S.K. Bothra & Sons (HUF) v. ITO

Neha Diwan, Hindmotor vs. ITO Ward - 23(1), Hooghly

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

ITA 630/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Aug 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 250Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 630/KOL/2025 Assessment Year: 2016-17 Neha Diwan ITO, Ward-23(1), Hooghly Vs. (Appellant) (Respondent) PAN: ALYPD5828J Appearances: Assessee represented by : Ravi Chandra Mishra, Adv. Department represented by : S.B. Chakraborty, Sr. DR, JCIT. Date of concluding the hearing : 11-June-2025 Date of pronouncing the order : 25…

Champion Builder Pvt. Ltd., Kolkata vs. ITO, Ward-1(3), Gurgaon

In the result, both the appeals of the assessee are partly

ITA 462/DEL/2024[2015-16]Status: DisposedITAT Delhi21 Aug 2024AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.462 & 463/Del/2024 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17

Section 144BSection 147Section 148Section 68

…I.T.A.Nos.462 & 463/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.462 & 463/Del/2024 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 बनाम CHAMPION BUILDER PVT. LTD. ITO, 5, J.B.S., Halden Avenue, Vs. Ward-1(3), Silver Arcade, 2nd Floor, Room No.52, Gurgaon, Kolkata, West Bengal, 700105 Haryana. PAN No.AAACC0281G अपीलाथ" Appellant ""यथ"/Respondent Shri Manoj Kataruka, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Om Parkash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 01.07.2024 21.08.2024 उ"ोषणाक"तारीख/P…

I.T.O., Ward-9(3), Kolkata vs. M/S Reward Hirise Pvt. Ltd., Kolkata

ITA 2664/KOL/2019[2014-15]Status: DisposedITAT Kolkata26 Apr 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133(6)Section 143(1)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2664 & 2662/Kol/2019 Assessment Years: 2014-15 & 2015-16 ITO, Ward-9(3), Kolkata Vs. M/s Reward Hirise Pvt. Ltd. (PAN: AADCR 2400 D) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 03.04.2023 क$ "त&थ Date of Pronouncement/ 26.04.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Shri Akshay Ringasia, A.R "नधा"/रती क$ ओर से For the Respondent…

I.T.O., Ward-9(3), Kolkata vs. M/S Reward Hirise Pvt. Ltd., Kolkata

ITA 2662/KOL/2019[2015-16]Status: DisposedITAT Kolkata26 Apr 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133(6)Section 143(1)Section 143(3)Section 68

PCIT-07, Delhi vs. M/S Wel Intertrade Pvt. Ltd

ITA - 135 / 2023HC Delhi07 Mar 2023

Section 36(1)(iii)Section 68

…2023:DHC:2439-DB ITA 135/2023 Pg.1 of 12 $~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 07.03.2023 + ITA 135/2023 PCIT-07, DELHI ......Appellant Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Utkarsh Tiwari, Adv. versus M/S WEL INTERTRADE PVT. LTD. ......Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MS. JUSTICE TARA VITASTA GANJU [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM Appl.11087/2023 1. Allowed,…

Income Tax Officer, Ward - 1(1)(4), Surat vs. M/S. Mansi Industries Pvt. Ltd., Surat

In the result, ground No.2 raised by the Revenue is dismissed

ITA 111/SRT/2017[2012-13]Status: DisposedITAT Surat19 Sept 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.111/Srt/2017 Assessment Year: (2012-13) (Physical Court Hearing) The Ito, Ward-1(1)(4), Vs. M/S. Mansi Industries Pvt. Ltd., Surat. Block No.80, Village. Navi Pardi, Tal: Kamrej, Dist. Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafcm6514M (Revenue)/(Assessee) (Assessee)/(Respondent) Assessee By Shri Rasesh Shah, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 14/07/2022 29/09/2022 Date Of Pronouncement

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.111/SRT/2017 Assessment Year: (2012-13) (Physical Court Hearing) The ITO, Ward-1(1)(4), Vs. M/s. Mansi Industries Pvt. Ltd., Surat. Block No.80, Village. Navi Pardi, Tal: Kamrej, Dist. Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFCM6514M (Revenue)/(Assessee) (Assessee)/(Respondent) Assessee by Shri Rasesh Shah, CA Respondent by Shri H. P. Meena, CIT(DR) Date of Hearing 14/07/2022 29/09/2022 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the Re…

Wel Intertrade Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1460/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2022AY 2012-13

Bench: Before Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year : 2011-12 Wel Intertrade Private Vs. Acit, Circle-27(2), Limited, New Delhi. 5,E Local Shopping Centre Masjid Moth, Greater Kailash Part 2, New Delhi – 110 048 Pan Aaacw10187F (Appellant) (Respondent) Asstt. Year : 2012-13

For Appellant: Shri C.S. Agarwal, Sr. AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR

Section 143(2)Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year : 2011-12 WEL Intertrade Private Vs. ACIT, Circle-27(2), Limited, New Delhi. 5,E Local Shopping Centre Masjid Moth, Greater Kailash Part 2, New Delhi – 110 048 PAN AAACW10187F (Appellant) (Respondent) Asstt. Year : 2012-13 WEL Intertrade Private Vs. DCIT, Circle-27(2), Limited, New Delhi. 5,E Local Shopping Centre Masjid Moth, Greater Kailash Part 2, New Delhi – 110 048 PAN AAACW10187F (Appellant) (Respondent) Assessee by: Shri C.S. Agarwal, Sr. Advocat…

The ACIT-24(1), Mumbai vs. Mumbai Shelter Housing Development, Mumbai

In the result, the appeal of the revenue in ITA no

ITA 2936/MUM/2022[2018-2019]Status: DisposedITAT Mumbai31 Mar 2022AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Acit-24(1) Mumbai Shelter Housing Development 401-402, Viraj Towers, Room No.601, Western Express Highway Near Piramal Chambers, Vs. Weh Metro Station, Jeejeebhoy Lane, Andheri (East) Lalbaug, Parel, Mumbai-400 093 Mumbai-400 012 (Appellant) (Respondent) Pan No. Aagfm6042A

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Smt. Mahita Nair, DR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM The ACIT-24(1) Mumbai Shelter Housing Development 401-402, Viraj Towers, Room No.601, Western Express Highway Near Piramal Chambers, Vs. Weh Metro Station, Jeejeebhoy Lane, Andheri (East) Lalbaug, Parel, Mumbai-400 093 Mumbai-400 012 (Appellant) (Respondent) PAN No. AAGFM6042A Assessee by : Shri Rushabh Mehta, AR Revenue by : Smt. Mahita Nair, DR Date of hearing: 09.03.2023 Date of pronouncement : 31.03.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. The learned Asst Commissioner of Incom…

Shri Rayjibhai Ramanbhai Solanki, Vadodara vs. The Income Tax Officer, Ward-1(3)(2), Vadodara

In the result, appeal of the assessee is dismissed

ITA 1202/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad17 Jul 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.1202/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-12

For Appellant: NoneFor Respondent: Ms.Apoorva Bharadwaj, Sr.DR

Section 144Section 147Section 148

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1202/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-12 Shri Rayjibhai Ramanbhai Solanki Vs. ITO, Ward-1(3)(2) At & Post Chansad, Taluka-Padra Ahmedabad. Vadodara 391 440. PAN : EOPKS 3585 A (Applicant) (Respondent) Assessee by : None Revenue by : Ms.Apoorva Bharadwaj, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 12/07/2019 घोषणा क" तार"ख /Date of Pronouncement: 17 /07/2019 आदेश/O R D E R PER RAJPAL YADA…

S.Nageswari, Chennai vs. ITO, Chennai

In the result, the appeal of the assessee is allowed

ITA 399/CHNY/2016[2009-2010]Status: DisposedITAT Chennai31 Aug 2017AY 2009-2010

Bench: Shri A. Mohan Alankamony

For Appellant: Shri Supriyopal, JCITFor Respondent: 12.06.2017

Section 143(1)Section 143(3)Section 250(6)Section 68

…आयकर अपील"य अ"धकरण, ‘एस.एम.सी’ ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘SMC’ ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी,लेखा सद"य केसम" Before Shri A. Mohan Alankamony, Accountant Member आयकरअपीलसं./I.T.A.No.399/Mds/2016 ("नधा"रणवष" / Assessment Year: 2009-10) Vs The Income Tax Officer, Smt. S. Nageswari, No.3, J.Ratna Apartments, Salary Ward V(3), 35, Velachery Main Road, Chennai – 600 034. Chennai – 600 042. PAN: ACNPN3295P (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri K. Meenakshisundaram, ITP अपीलाथ"क"ओरसे/ Appellant by : Shri Supriyopal, JCIT ""यथ"क"ओरसे/Respondent by : 12.06.2017 सुनवाईक"…

Income Tax Officer-Ward-12(3), Kolkata vs. M/S Attire Arts Pvt. Ltd. (Formerly Nishant Overseas Pvt. Ltd.), Kolkata

In the result, the appeal of revenue is dismissed

ITA 2618/KOL/2013[2006-2007]Status: DisposedITAT Kolkata03 Feb 2017AY 2006-2007

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL,‘A’BENCH, KOLKATA Before: Shri M.Balaganesh, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member I.T.A. No. 2618/Kol/2013 A.Y: 2006-07 Income Tax Officer Ward 12(3), Kolkata …Appellant Vs. M/s. Attire Arts P.Ltd (Formerly Nishant Overseas Pvt. Ltd) PAN: AABCN 2989H …Respondent Appearances by: Shri Sallong Yaden, Addl. CIT, ld.DR for the revenue Shri Bishnu Kanti Agarwal, FCA, ld.AR for the assessee Date of hearing : 05-12-2016 Date of pronouncement : 03-02-2017 O R D E R Shri S.S. Viswanethra Ravi, JM :- This appeal by the Revenue is directed agai…

DCIT Cen Cir 8(1), Mumbai vs. Ramakant Gaggar, Mumbai

The appeal of the Revenue is dismissed

ITA 1286/MUM/2015[2005-06]Status: DisposedITAT Mumbai24 Jun 2016AY 2005-06

Bench: Shri Joginder Singh, Assessment Year: 2005-06 Dcit, Cc-8(1), Shri Ramakant Gaggar, Room No.656, 6Th Floor, 302, Gaurav Apart. बनाम/ Aayakar Bhavan, Gokuldham, Vs. M.K. Road, Goregaon (East), Mumbai-400020 Mumbai-400063 "नधा"रती / Assessee राज"व / Revenue P.A. No.Abkpg9952C

Section 68

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2005-06 DCIT, CC-8(1), Shri Ramakant Gaggar, Room No.656, 6th Floor, 302, Gaurav Apart. बनाम/ Aayakar Bhavan, Gokuldham, Vs. M.K. Road, Goregaon (East), Mumbai-400020 Mumbai-400063 "नधा"रती / Assessee राज"व / Revenue P.A. No.ABKPG9952C राज"व क" ओर से / Revenue by Shri Om Prakash Meena-DR None "नधा"रती क" ओर से / Assessee by 24/06/2016 सुनवाई क" तार"ख / Date of Hearing 24/06/2016 आदेश क" तार"ख /Date of Orde…