SIRO (supra) and KGK Enterprises v. ACIT (88 Taxmann.com 264)

ABHAY CHORDIA,JAIPUR vs. THE ACIT, JAIPUR

In the result the appeal filed by the assessee is allowed

ITA 1121/JPR/2025[2017-18]Status: DisposedITAT Jaipur12 Nov 2025AY 2017-18

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

For Appellant: Shri Dheeraj Borad, C.AFor Respondent: Shri Rajesh Ojha, Ld. CIT a

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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.1121/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Abhay Chordia cuke The ACIT, Prop. of Ashok Jewels, 4459, KGB Vs. Central Circle-4, Jaipur. Ka Rasta, Johari Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADLPC7128H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dheeraj Borad, C.A. j…

M/S KOHINOOR FOODS LTD.,DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are allowed as indicated above

ITA 1549/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Aug 2025AY 2011-12

Bench: SHRI PRAKASH CHAND YADAV (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1549/Del/2016 (ASSESSMENT YEAR 2011-12) DCIT, M/s Kohinoor Foods Ltd., Central Circle-28, 201, VIPPS Centre, 2, Vs. New Delhi-110055. Community Complex, Masjid Moth, Greater Kailash-II, New Delhi-110048. PAN-AAACS2470D (Appellant) (Respondent) Assessee by Ms. Ananya Kapoor, Adv. & Shri Utkarsh Gupta, Adv. Department by Shri S.K. Jadhav, CIT-DR Date of Hearing 31/07/2025 Date of Pronouncement 22/08/2025 O R D E R PER PRAKASH CHAND YADAV, JM: Both…

M/S KOHINOOR FOODS LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, both the appeals of the assessee are allowed as indicated above

ITA 1900/DEL/2015[2010-11]Status: DisposedITAT Delhi22 Aug 2025AY 2010-11

Bench: SHRI PRAKASH CHAND YADAV (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1549/Del/2016 (ASSESSMENT YEAR 2011-12) DCIT, M/s Kohinoor Foods Ltd., Central Circle-28, 201, VIPPS Centre, 2, Vs. New Delhi-110055. Community Complex, Masjid Moth, Greater Kailash-II, New Delhi-110048. PAN-AAACS2470D (Appellant) (Respondent) Assessee by Ms. Ananya Kapoor, Adv. & Shri Utkarsh Gupta, Adv. Department by Shri S.K. Jadhav, CIT-DR Date of Hearing 31/07/2025 Date of Pronouncement 22/08/2025 O R D E R PER PRAKASH CHAND YADAV, JM: Both…

BIOCON BIOLOGICS LIMITED,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), BANGALORE

ITA 1590/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Dec 2024AY 2020-21

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadavit(Tp)A No.1590/Bang/2024

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru

Section 115JSection 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BENGALURU BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(TP)A No.1590/Bang/2024 Assessment year : 2020-21 M/s. Biocon Biologicals Ltd., Vs. The Assistant Commissioner Tower-3, Ground Floor, of Income Tax, Hosur Road, Semicon Park, Circle 2(1)(1), Electronic City, Phase II, Bengaluru. Bengaluru – 560 100. PAN: AAGCB 7796M APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.11.2024 Date of Pronouncement: 23.12.2024 ORDER Per P…

DCIT 5(3)(2), MUMBAI vs. THE GREAT EASTERN SHIPPING CO.LTD, MUMBAI

In the result, appeal filed by the learned assessing officer is dismissed

ITA 3272/MUM/2015[2009-10]Status: DisposedITAT Mumbai13 Sept 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Great Eastern Shipping Co. The Dy. Commissioner Of Ltd. Income-Tax, Kalyaniwalla & Mistry Llp Range-5(3), Esplanade House, 2 Nd Floor, Vs. Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1565C The Dy. Commissioner Of The Great Eastern Shipping Income-Tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry Llp Vs. Esplanade House, 2 Nd Floor, Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Mumbai-400 020 Fort, Mumbai-400 001 (Appellant) (Respondent)

For Appellant: Shri Jitendra Jain, AdvocateFor Respondent: Shri Manoj Mishra, CIT DR

Section 115Section 143Section 143(3)Section 144CSection 14A

…ITA Nos. 3272/Mum/2015 & 1656/Mum/2014 The Great Eastern Shipping Co. Ltd.; A.Y. 09-10 IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM The Great Eastern Shipping Co. The Dy. Commissioner of Ltd. Income-tax, Kalyaniwalla & Mistry LLP Range-5(3), Esplanade House, 2 nd floor, Vs. Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACT1565C The Dy. Commissioner of The Great Eastern Shipping Income-tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry LLP Vs. Esplanade H…

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. DCIT RG 5(3), MUMBAI

In the result, appeal filed by the learned assessing officer is dismissed

ITA 1656/MUM/2014[2009-10]Status: DisposedITAT Mumbai13 Sept 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm The Great Eastern Shipping Co. The Dy. Commissioner Of Ltd. Income-Tax, Kalyaniwalla & Mistry Llp Range-5(3), Esplanade House, 2 Nd Floor, Vs. Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaact1565C The Dy. Commissioner Of The Great Eastern Shipping Income-Tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry Llp Vs. Esplanade House, 2 Nd Floor, Room No.525B, 5Th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Mumbai-400 020 Fort, Mumbai-400 001 (Appellant) (Respondent)

For Appellant: Shri Jitendra Jain, AdvocateFor Respondent: Shri Manoj Mishra, CIT DR

Section 115Section 143Section 143(3)Section 144CSection 14A

…ITA Nos. 3272/Mum/2015 & 1656/Mum/2014 The Great Eastern Shipping Co. Ltd.; A.Y. 09-10 IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM The Great Eastern Shipping Co. The Dy. Commissioner of Ltd. Income-tax, Kalyaniwalla & Mistry LLP Range-5(3), Esplanade House, 2 nd floor, Vs. Room No.525B, 5th Floor, M.K. Marg, 29, Hazarimal Somani Marg, Fort, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACT1565C The Dy. Commissioner of The Great Eastern Shipping Income-tax, Co. Ltd. Range-5(3), Kalyaniwalla & Mistry LLP Vs. Esplanade H…

MAHESH KUMAR GUPTA,JAIPUR vs. ACIT ,CIRCLE-4, JAIPUR

In the result, appeal of the assessee is allowed

ITA 149/JPR/2022[2017-18]Status: DisposedITAT Jaipur23 Mar 2023AY 2017-18

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

For Appellant: Sh. Rajeev Sogani (C.A.) &For Respondent: Smt Runi Pal (Addl. CIT) a

Section 115BSection 142(1)Section 143(1)Section 143(2)Section 68

…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. 149/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Mahesh Kumar Gupta ACIT 121 Govind Nagar East, Street No Vs. Circle-04, Jaipur 8 Amer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGHPG 0206 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajeev Sogani (C.A.) & Sh. Rohan Sogani (…

SANDEEP SETHI ,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1,JAIPUR, JAIPUR

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

ITA 155/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)

Section 115BSection 132(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 155/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Shri Sandeep Sethi Deputy Commissioner of Income Vs. 417, Sethi Bhawan, Tax, Hanuman Ji Ka Rasta, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGWPS 6940 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 154/JP/2022 fu/kZkj.k o"kZ@A…

RAJIV NIGOTIYA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, JAIPUR

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

ITA 154/JPR/2022[2017-18]Status: DisposedITAT Jaipur08 Feb 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. Sanjay Dhariwal (CIT)

Section 115BSection 132(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 155/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Shri Sandeep Sethi Deputy Commissioner of Income Vs. 417, Sethi Bhawan, Tax, Hanuman Ji Ka Rasta, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGWPS 6940 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 154/JP/2022 fu/kZkj.k o"kZ@A…

JINDAL STEEL & POWER LTD.,NEW DELHI vs. ACIT, HISAR

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

ITA 893/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Apr 2019AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner Of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (Appellant) (Respondent) Pan No. Aaacj7079D Assessee By : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr Date Of Hearing :05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer U/S 143(3)/144C(13) Of The Income Tax Act, 1961 Dated 29.10.2018 For Assessment Years 2013-14

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR

Section 143(3)Section 144CSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘I-1’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member And Sh. N. S. Saini, Accountant Member ITA No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (APPELLANT) (RESPONDENT) PAN No. AAACJ7079D Assessee by : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue by : Sh. Sanjay I. Bara, CIT DR Date of Hearing :05.03.2019 Date of Pronouncement : 29.04.2019 ORDER Per N.…

ANUP INSULATION PVT. LTD.,JAIPUR vs. ITO, JAIPUR

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

ITA 392/JPR/2017[2013-14]Status: DisposedITAT Jaipur18 Jun 2018AY 2013-14

For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Smt. Seema Meena (JCIT)

Section 143(3)Section 14ASection 234A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 392/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke M/s Anup Insulation Pvt. Ltd. The ITO, Vs. 7-B Umang House, Ward-6(2), Bharat Mata Path, Jaipur. Jamanalal Bajaj Marg, C-Scheme, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCA 1569 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (C.A.) & Shri Rohan Sogani (C…

SIRO (supra) and KGK Enterprises v. ACIT

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