Sansspareils Greenlands Pvt. Ltd. v. CIT

99 Taxmann.com 222High Court2018#18550 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Judgments citing Sansspareils Greenlands Pvt. Ltd. v. CIT

JVR RETAILS PRIVATE LIMITED ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE -2(1), HYDERABAD

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

ITA 175/HYD/2021[2012-13]Status: DisposedITAT Hyderabad31 Jan 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyassessment Year: 2012-13 Jvr Retails Private Limited Vs Dcit, Circle-2(1) C/O. Murali & Co. . Hyderabad Chartered Accountants 6-3-655/2/3, Somajiguda Hyderabad-500 082 Pan : Aaccv9428J (Appellant) (Respondent) Assessee By: Shri M.V.Joshi Appeared For P.Murali Mohan Rao, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 14.01.2023 Date Of Pronouncement: 31.01.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.03.2021 Passed U/S. 263 By The Learned Principal Commissioner Of Income Tax -2, Hyderabad Relating To A Y 2012-13. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Domestic Company Engaged In The Business Of Retails & Manufacturing Of Jewelry. It Filed Its Return Of Income Declaring Total Income Of Rs. 49,97,390/- On 08.09.2012 Which Was Processed U/S 143(1) On 21.02.2013. Subsequently, The Ao Reopened The Assessment By Recording Reasons As Per Provisions Of Section 147. The Reasons To Believe Which Was Put Up Before The Ld.Pcit-2 For Approval & Which Has Been Reproduced By The Ao In The Body Of The Assessment Order Read As Under:-

For Appellant: Shri M.V.Joshi appeared for P.Murali Mohan Rao, CAFor Respondent: Shri Jeevan Lal

Section 143(1)Section 143(3)Section 147Section 148Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri K.Narasimha Chary, Judicial Member Assessment Year: 2012-13 JVR Retails Private Limited Vs DCIT, Circle-2(1) C/o. Murali & Co. . Hyderabad Chartered Accountants 6-3-655/2/3, Somajiguda Hyderabad-500 082 PAN : AACCV9428J (Appellant) (Respondent) Assessee by: Shri M.V.Joshi appeared for P.Murali Mohan Rao, CA Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR Date of hearing: 14.01.2023 Date of pronouncement: 31.01.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): This appeal filed by the assessee…

HRITIK EXIM,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-10(1), HYDERABAD

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

ITA 743/HYD/2019[2014-15]Status: DisposedITAT Hyderabad15 Nov 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Hritik Exim Vs. Dcit, Circle-10(1) C/O P.Murali & Co. 5Th Floor, It Towers Chartered Accountants Ac Guards 6-3-655/2/3 Hyderabad-500 004 Somajiguda Hyderabad-500 082

For Appellant: Shri P.Murali Mohan Rao, CAFor Respondent: Shri K.Madhusudan, CIT-DR

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 Hritik Exim Vs. DCIT, Circle-10(1) C/o P.Murali & Co. 5th Floor, IT Towers Chartered Accountants AC Guards 6-3-655/2/3 Hyderabad-500 004 Somajiguda Hyderabad-500 082 PAN : AAGFH1123F (Appellant) (Respondent) Assessee by: Shri P.Murali Mohan Rao, CA Revenue by: Shri K.Madhusudan, CIT-DR Date of hearing: 18.10.2022 Date of pronouncement: 16.11.2022 O R D E R Per Shri Rama Kanta Panda, A.M. This appeal filed by the assessee is directe…

RAMESHWAR PRASAD SHRINGI,GUMANPURA vs. PR.CIT, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 10/JPR/2021[2016-17]Status: DisposedITAT Jaipur23 Sept 2021AY 2016-17

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. B. K. Gupta (Pr. CIT)

Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 10/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke Rameshwar Prasad Shringi Pr. CIT, Vs. 1-B 1-B, Kotri Road Udaipur Gumanpura, Kota, Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AGWPS2257F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Devang Gargieya (Adv.) jktLo dh vksj ls…

GOLDEN REALTY & INFRASTRUCTURE LTD.,MUMBAI vs. PR. CIT- 9 , MUMBAI

Accordingly set aside as dismissed

ITA 2369/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Nov 2019AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 2369/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri T. Kipgen, DR

Section 143(3)Section 263Section 3

…(kerala) Page No. 41 (Equivalent citation [2001] 248 ITR 292 (Kerala)) f> Venkata Krishna Rice Co. [1987] Case laws PB-I, 30 Taxmann 528 (Madras) Page No. 54 Equivalent citation [1987] 163 ITR 129 (mad.)) g) Sanspareils Grenlands (P) Ltd New Case Law, [2018] 99 Taxmann.com 222 Page No. 1 and (Delhi - Trib.) Para 5.9 h) M/s Meerut Roller Flour Mills New Case Law, Pvt. Ltd. High Court of Delhi in Page No. 1 & ITA No. 223 of 2013 12 12. As per settled law, out of the possible two views, the favourable to the assessee has to be accepted. Reference is invited to following case laws: • Gokuldas Exports [2012] 20 Taxma…

STERLING ADDLIFE INDIA PRIVATE LTD.,,AHMEDABAD vs. PR. CIT-4,, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 967/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.967/Ahd/2018 ("नधा"रण वष"/Assessment Year : 2013-14) बनाम/ Sterling Addlife India The Pr.Cit-4 Pvt.Ltd. Ahmedabad Vs. Sterling Hospital Buildings Off Gurukul Road Memnagar Ahmedabad-380 052 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadca 0897 M (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By : Shri Dinal Shah & A.C.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing 28/01/2019 घोषणा क" तार"ख /Date Of Pronouncement 27/03/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Order Of The Commissioner Of Income Tax–4, Ahmedabad [Cit In Short] Dated 28/03/2018 Relevant To Assessment Year (Ay) 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri Dinal Shah & A.C.Shah, ArsFor Respondent: Shri Mahesh Shah, CIT-DR

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.967/Ahd/2018 ("नधा"रण वष"/Assessment Year : 2013-14) बनाम/ Sterling Addlife India The Pr.CIT-4 Pvt.Ltd. Ahmedabad Vs. Sterling Hospital Buildings Off Gurukul Road Memnagar Ahmedabad-380 052 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCA 0897 M (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant by : Shri Dinal Shah & A.C.Shah, Ars ""यथ" क" ओर से/Respondent by: Shri Mahesh Shah, CIT-DR सुनवाई क" तार"ख/ Date of Hearing 28/01/2019 घोष…