Share Aids (P) Ltd. v. ITO

124 Taxmann.com 256High Court2021#22254 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(1)Section 250 Section 32(1)(i)Section 41(2)Section 43(6)(c)(i)Section 50 Section 70(2)Section 71(3)

Issues it is cited on

section 71 transfer section 143 section 14 business document

Judgments citing Share Aids (P) Ltd. v. ITO

Sabeena Silk Mills, Mumbai vs. Income Tax Officer 31(1)(1), Mumbai

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

ITA 1508/MUM/2025[2021-22]Status: DisposedITAT Mumbai14 Aug 2025AY 2021-22

Bench: Shri Narndra Kumar Billaiya & Shri Anikesh Banerjeesabeena Silk Mills Vs Income-Tax Officer 31(1)(1), Apurva Industrial Estate, Mumbai, Majwana Road, Marol Kautilya Bhavan, Bkc, Bandra, Mumbai-400 059 Mumbai-400 051 Pan: Aabfs3210R Appellant Respondent

For Appellant: Shri H.N. MotiwalaFor Respondent: Shri Leyaqat Ali Aafaqui (SR.DR.)

Section 143(1)Section 154Section 250Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARNDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Sabeena Silk Mills vs Income-tax Officer 31(1)(1), Apurva Industrial Estate, Mumbai, Majwana Road, Marol Kautilya Bhavan, BKC, Bandra, Mumbai-400 059 Mumbai-400 051 PAN: AABFS3210R APPELLANT RESPONDENT Assessee by : Shri H.N. Motiwala Respondent by : Shri Leyaqat Ali Aafaqui (SR.DR.) Date of hearing : 01/08/2025 Date of pronouncement : 13/08/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the assesse was filed against the order of the…

Everest Kanto Cylinder Ltd, Mumbai vs. Deputy Commissioner of Income Tax, CPC Bengaluru, Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 782/MUM/2024[2021-22]Status: DisposedITAT Mumbai20 Jan 2025AY 2021-22

Bench: Shri Anikesh Banerjee & Miss Padmavathy S.Everest Kanto Cylinder Ltd Vs Deputy Commissioner Of Income- 204, Raheja Centre, Free Press Tax,Circle 3(4), Mumbai Journal Marg, Nariman Point World Trade Centre 1, Cuffe Parade, Mumbai-400 021 Mumbai-400 005 Pan : Aaace30836F Appellant Respondent

For Appellant: Shri Shekhar GuptaFor Respondent: Shri Biswanath Das CIT DR

Section 143(1)Section 250Section 37(1)Section 41(2)Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S., ACCOUNTANT MEMBER Everest Kanto Cylinder Ltd vs Deputy Commissioner of Income- 204, Raheja Centre, Free Press tax,Circle 3(4), Mumbai Journal Marg, Nariman Point World Trade Centre 1, Cuffe Parade, Mumbai-400 021 Mumbai-400 005 PAN : AAACE30836F APPELLANT RESPONDENT Assessee by : Shri Shekhar Gupta Respondent by : Shri Biswanath Das CIT DR Date of hearing : 02/01/2025 Date of pronouncement : 20/01/2025 O R D E R PER ANIKESH BANERJEE, JM: Instant appeal of the assessee was filed…

DCIT Cent -Cir.1(2), Mumbai vs. M/S. Sunny Vista Realtors Pvt. Ltd, Mumbai

In the result appeal of the learned AO is allowed

ITA 1711/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Aug 2022AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Dy. Commissioner Of Income M/S Sunny Vista Realtors Pvt. Tax, Ltd. Central Circle-1(2), 511, Dalamal Towers, 211, 906, 9Th Floor, Pratishta Bhavan, Vs. Nariman Point, Old Cgo Bldg. (Annexe), Mumbai-400 021 M.K. Road, Mumbai-400 020 (Respondent) (Appellant) Pan No. Aakcs1269E Assessee By : Ms. Kinjal Bhuta, Nihar Mehta & Jayesh B. Kapani, Cas’ Revenue By : Dr. Pallavi Darade, Cit Dr Date Of Hearing: 30.05.2022 Date Of Pronouncement : 26.08.2022

For Appellant: Ms. Kinjal BhutaFor Respondent: Dr. Pallavi Darade, CIT DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM The Dy. Commissioner of Income M/s Sunny Vista Realtors Pvt. Tax, Ltd. Central Circle-1(2), 511, Dalamal Towers, 211, 906, 9th Floor, Pratishta Bhavan, Vs. Nariman Point, Old CGO Bldg. (Annexe), Mumbai-400 021 M.K. Road, Mumbai-400 020 (Respondent) (Appellant) PAN No. AAKCS1269E Assessee by : Ms. Kinjal Bhuta, Nihar Mehta & Jayesh B. Kapani, CAs’ Revenue by : Dr. Pallavi Darade, CIT DR Date of hearing: 30.05.2022 Date of pronouncement : 26.08.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. Thi…