Satpal & Sons (HUF) v. ACIT

85 Taxmann.com 283Reported decision2017#14851 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 133(6)Section 143(3)Section 41(1)Section 142(1)Section 18Section 271(1)(c)

Issues it is cited on

remission or cessation of liabilitysection 41(1)section 41sundry creditorsgenuineness of the transactionscrutiny assessmentprevious yearcompanysection 14section 143(3)business

Judgments citing Satpal & Sons (HUF) v. ACIT

DCIT, ACIT10OSD, NEW DELHI, C R BUILDING vs. GANPATI BUILATECH PVT. LTD., CIVIL LINES

In the result, appeal of the appellant is allowed

ITA 2834/DEL/2023[2014-15]Status: DisposedITAT Delhi01 Jul 2025AY 2014-15

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2014-15 Vs. M/s. Ganpati Builatech Pvt. DCIT/ACIT (OSD), Range-10, Ltd., 6, Ganpati Apartment, New Delhi Alipur Road, Civil Lines, Delhi PAN: AACCG4248F (Appellant) (Respondent) Assessee by Sh. Manish Malik, Adv. Sh. Vinod Gupta, CA Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 01.07.2025 Date of pronouncement 01.07.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2014-15, arises against t…

SAKET AGARWAL,JAIPUR vs. ITO WARD 2(3) JAIPUR, JAIPUR

In the result appeal filed by the assessee is allowed

ITA 646/JPR/2024[2014-15]Status: DisposedITAT Jaipur01 Oct 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Ms. Satwika Jhan, AdvFor Respondent: Ms. Alka Gautam (CIT) a
Section 143(2)Section 143(3)Section 271(1)(c)Section 41(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 646/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 Saket Agarwal cuke The ITO, 27, Everest Vihar, Kings Road, Vs. Ward-2(3), Jaipur. Nirman Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEKPA9319Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Ms. Satwika Jhan, Adv. jktLo dh vksj ls@ Rev…

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

ITA 30/JODH/2020[2014-15]Status: DisposedITAT Jodhpur12 Jan 2023AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Venkatesh V. (JCIT-Sr.DR)
Section 143(1)

…आयकर अपीलीय अधिकरण] जाेधपुर न्यायपीठ] जाेधपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH ‘DB’ JODHPUR. Jh HkkLdju chvkj] ys[kk lnL; ,oa Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI BASKARAN BR, AM & HON’BLE SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 30/JODH/2020 Assessment Year : 2014-15. cuke Deputy Commissioner of M/s. Wagad Construction Co., Vs. Income-tax, Central Circle-1, Plot No. 15, Near Bhati Engineering Works, Udaipur. Titari Bus Stand. Udaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAAFW 2213 M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 119/JODH/2020 Ass…

ACIT CIRCLE-9(2), NEW DELHI vs. FOOT MART RETAIL INDIA PVT LTD, GURGAON

In the result, the appeal of the Revenue is dismissed

ITA 4278/DEL/2019[2013-14]Status: DisposedITAT Delhi31 May 2022AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Anadee Nath Misshra[Assessment Year : 2013-14] Acit, Vs Foot Mart Retail India Pvt.Ltd., Circle-9(2), Plot No.82, Sec-32, Gurgaon, New Delhi. Haryana-121001. Pan-Aaacf9308F Appellant Respondent Appellant By Shri Sita Ram Meena, Sr.Dr Respondent By None Date Of Hearing 31.05.2022 Date Of Pronouncement 31.05.2022

Section 131Section 133(6)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER [Assessment Year : 2013-14] ACIT, vs Foot Mart Retail India Pvt.Ltd., Circle-9(2), Plot No.82, Sec-32, Gurgaon, New Delhi. Haryana-121001. PAN-AAACF9308F APPELLANT RESPONDENT Appellant by Shri Sita Ram Meena, Sr.DR Respondent by None Date of Hearing 31.05.2022 Date of Pronouncement 31.05.2022 ORDER PER CHANDRA MOHAN GARG, JM : This appeal filed by the Revenue against the order of Ld. CIT(A)-34, New Delhi dated 30.01.2019 in Appeal No.112/16-17 for the asse…

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3(1), , VISAKHAPATNAM vs. NAGA HANUMAN SOLVENT OILS PRIVATE LIMITED., VISAKHAPATNAM

In the result appeal of the revenue is dismissed

ITA 32/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam24 Sept 2021AY 2013-14

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.32/Viz/2020 (निर्धारण वर्ा/Assessment Year:2013-14) Dy.Commissioner Of Income Tax Vs. M/S Naga Hanuman Solvent Oils Circle-3(1) Private Ltd., Visakhapatnam Sri Balaji Residency Sector-9, Mvp Colony Visakhapatnam [Pan : Aaccn1547J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri D.K.Sonowal, CIT, DRFor Respondent: Shri G.V.N.Hari, AR
Section 68

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.32/Viz/2020 (निर्धारण वर्ा/Assessment Year:2013-14) Dy.Commissioner of Income Tax Vs. M/s Naga Hanuman Solvent Oils Circle-3(1) Private Ltd., Visakhapatnam Sri Balaji Residency Sector-9, MVP Colony Visakhapatnam [PAN : AACCN1547J] (अपीलार्थी/ Appel…

ITO, WAR-4(1), JAIPUR vs. SHRI AMIT AGARWAL, JAIPUR

In the result, this appeal of the Revenue is dismissed

ITA 267/JPR/2020[2014-15]Status: DisposedITAT Jaipur13 Sept 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri G.M. Mehta (CA)For Respondent: Shri B.K. Gupta (PCIT-DR) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 41Section 41(1)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] 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. 267/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke I.T.O., Shri Amit Agarwal, Ward 4(1), Vs. 101, Near Pondrik Park, Jaipur. Brahampuri, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ARYPA 2525 P vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (PCIT-DR) fu/kZkfjrh dh vksj ls@ Assessee by : Shri G.M. Mehta…

SRINIVASA HAIR INDUSTRIES,ELURU vs. ASSISTANT COMMISSIONER OF INCOME TAX., ELURU

In the result, appeal of the assessee is allowed

ITA 194/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam03 Jan 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.194/Viz/2018 (ननधधारण वर्ा/Assessment Year:2013-2014) M/S Srinivasa Hair Industries Asst.Commissioner Of P.B.No.8 Income Tax Eastern Street Circle-1 Eluru Eluru [Pan : Aalfs8434M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से/ Respondent By : Shri D.K.Sonowal, Citdr

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CITDR
Section 143(3)Section 263Section 36(1)(iii)Section 41(1)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.194/Viz/2018 (ननधधारण वर्ा/Assessment Year:2013-2014) M/s Srinivasa Hair Industries Asst.Commissioner of P.B.No.8 Income Tax Eastern Street Circle-1 Eluru Eluru [PAN : AALFS8434M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से/ Responden…