Sidhmicro Equities (P.) Ltd. v. Deputy Commissioner of Income-tax

150 Taxmann.com 460High Court2023#14959 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 147Section 148Section 151Section 151(1)Section 144B

Issues it is cited on

section 151(1)chief commissionersection 151section 15section 148section 147

Judgments citing Sidhmicro Equities (P.) Ltd. v. Deputy Commissioner of Income-tax

Deputy Commissioner of Income Tax, Delhi vs. Assure Jewels Pvt. Ltd, Delhi

In the result, appeal of the Revenue is dismissed

ITA 2063/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.2063/Del/2024 िनधा"रणवष"/Assessment Year:2015-16 बनाम Dcit, Assure Jewels Pvt. Ltd., Room No.266, 2Nd Floor, 186/124, 1St Floor, Ravi Market, Vs. Jhandewalan Extn., Dariba Kalan, Chandni Chowk, New Delhi. New Delhi. Pan No.Aakca1155H अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151Section 151(1)

…ITA No.2063/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2063/Del/2024 िनधा"रणवष"/Assessment Year:2015-16 बनाम DCIT, ASSURE JEWELS PVT. LTD., Room No.266, 2nd Floor, 186/124, 1st Floor, Ravi Market, Vs. Jhandewalan Extn., Dariba Kalan, Chandni Chowk, New Delhi. New Delhi. PAN No.AAKCA1155H अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Ajay Kumar Arora, Sr. DR Assessee by None सुनवाईक"तारीख/ Date of hearing: 11.08.2025 30.10.2025 उ"ोषणाक"तारीख/Pronouncement on आद…

Yogesh Maganlal Chawda, Nagpur vs. ITO Ward 4(4), Nagpur

In the result, appeal filed by the assessee is allowed

ITA 304/NAG/2023[2015-16]Status: DisposedITAT Nagpur20 Sept 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandeep Salonkhe
Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.304/Nag./2023 (Assessment Year : 2015–16) Yogesh Maganlal Chawda Plot no.40, Amber, Behind Jalaram Karyalay ……………. Appellant Hiwari Layout, Nagpur 440 008 PAN – AAHPC7089A v/s Income Tax Officer ……………. Respondent Ward–4(4), Nagpur Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandeep Salonkhe Date of Hearing – 18/09/2024 Date of Order – 20/09/2024 O R D E R PER K.M. ROY, A.M. The present appeal has been filed by the assessee challenging the impugned order dated…

Income Tax Officer, Ward-1, Jharsuguda, Aayakar Bhawan vs. Hirakhand Transport and Multi Purpose Co-Operative Society Ltd., Brajaraj Nagar

ITA 282/CTK/2024[2015-2016]Status: HeardITAT Cuttack04 Sept 2024AY 2015-2016

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.282/Ctk/2024 (ननधाारण वषा / Assessment Year : 2015-2016) Ito, Ward-1, Jharsuguda Vs Hirakhand Transport & Multi Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q & प्रत्याक्षेऩ सं/Cross Objection No.04/Ctk/2024 (Arising Out Of Ita No.282/Ctk/2024) (ननधाारण वषा / Assessment Year : 2015-2016) Hirakhand Transport & Multi Vs Ito, Ward-1, Jharsuguda Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 Pan No. :Aaaah 5874 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri Anil Kumar Agrawala, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 04/09/2024 घोषणा की तारीख/Date Of Pronouncement : 04/09/2024 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 15.05.2024, Passed In Din & Order No.Itba/Nfac/S/250/2024- 25/1064895008(1) For The Assessment Year 2015-2016, On The Following Grounds Of Appeal :-

For Appellant: Shri Anil Kumar Agrawala, CAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 147Section 148Section 151(1)Section 151(2)Section 250Section 251(1)(a)Section 40A(2)(b)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.282/CTK/2024 (ननधाारण वषा / Assessment Year : 2015-2016) ITO, Ward-1, Jharsuguda Vs Hirakhand Transport and Multi Purpose Cooperative Society Pvt. Ltd., At-Chingriguda, Bijapara, R Kudopali, Brajrajnagar, Jharsuguda-768216 PAN No. :AAAAH 5874 Q AND प्रत्याक्षेऩ सं/Cross Objection No.04/CTK/2024 (Arising out of ITA No.282/CTK/2024) (ननधाारण वषा / Assessment Year : 2015-2016) Hirakhand Transport and Multi Vs ITO, War…

Picasa Facility Management, New Delhi vs. ITO, Ward 36(1), Delhi

In the result appeal of the assessee is allowed

ITA 103/DEL/2024[2015-16]Status: DisposedITAT Delhi03 May 2024AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarasstt. Year: 2015-16 Picasa Facility Management Vs. Acit, C/O D D Nagpal, Central Circle-2, Chartered Accountant, New Delhi. Gh Gopala Tower, 25, Rajendra Place New Delhi – 110 008 Pan Aamfp00803A (Appellant) (Respondent)

For Appellant: Shri J.S. Kochar, CAFor Respondent: Ms. Mayuri, Sr. DR
Section 147Section 148Section 151Section 151(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Asstt. Year: 2015-16 Picasa Facility Management Vs. ACIT, C/o D D Nagpal, Central Circle-2, Chartered Accountant, New Delhi. GH Gopala Tower, 25, Rajendra Place New Delhi – 110 008 PAN AAMFP00803A (Appellant) (Respondent) Assessee by: Shri J.S. Kochar, CA Department by: Ms. Mayuri, Sr. DR Date of Hearing: 22.04.2024 Date of 03.05.2024 pronouncement: O R D E R PER VIMAL KUMAR, JM The appeal is against order dated 24.11.2023 of the Learned Commissioner of Income Tax (A…

Madhuban Dealers Pvt. Ltd. Presently Known As Madhuban Dealers LLP, Kolkata vs. PCIT-13, Kolkata

In the result, the appeal of assessee allowed

ITA 273/KOL/2022[2010-11]Status: DisposedITAT Kolkata07 Nov 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(1)Section 143(3)Section 144Section 147Section 148Section 154Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 273/Kol/2022 Assessment Year: 2010-11 Madhuban Dealers Pvt. Ltd. Vs. Pr. Commissioner of Income-tax, (presently known as Madhuban Dealers Kolkata-13, 3, Govt. Place, Kolkata- LLP) 700001. 113B, Manohar Das Katra, Shop No. 118, Durga Gate, Ground Floor, Kolkata-700007. (PAN: ABCFM1259J) Appellant Respondent Date of Hearing 03.08.2023 Date of Pronouncement 07.11.2023 For the Appellant Shri Akkal Dudhewala, AR For the Respondent Shri Sunil Kr. Agarwala, CIT, DR ORD…

M/S. Lumax Industries Ltd., New Delhi vs. JCIT, New Delhi

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

ITA 6961/DEL/2014[2010-11]Status: DisposedITAT Delhi05 Dec 2017AY 2010-11

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2010-11 Lumax Industries Ltd., Jcit, Range- 4, B-85/86, Mayapuri Industrial New Delhi. Vs. Area, Phase-1, New Delhi. Pan : Aaacl1126D (Appellant) (Respondent)

For Appellant: Shri Pradeep Dinodia, AdvFor Respondent: Shri H. K. Choudhary, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2010-11 Lumax Industries Ltd., JCIT, Range- 4, B-85/86, Mayapuri Industrial New Delhi. Vs. Area, Phase-1, New Delhi. PAN : AAACL1126D (Appellant) (Respondent) Assessee by : Shri Pradeep Dinodia, Adv. Department by : Shri H. K. Choudhary, CIT-DR Date of hearing : 07-09-2017 Date of pronouncement : 05-12-2017 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 13.11.2014 passed by the Addl.CIT, Rang…