Sitaram Ramchanddas Patel v. ITO

95 Taxmann.com 290High Court2018#16317 most cited

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 1961 Section 68 of the Income Tax Act Section 115BBE Section 133(6) of the Income Tax Act Section 142(1)Section 143(1)Section 143(2)Section 143(3)

Issues it is cited on

genuineness of the transaction section 68 company india document interest

Judgments citing Sitaram Ramchanddas Patel v. ITO

DCIT, CIRCLE 4(2), NEW DELHI vs. MS COMMUNIQUE MARKETING SOLUTIONS PVT LTD, NEW DELHI

In the result, the appeal of Revenue is dismissed and cross-objection of Assessee is allowed

ITA 4762/DEL/2024[2017-18]Status: DisposedITAT Delhi07 Nov 2025AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Deputy Commissioner Of Income Vs. Ms Commmunique Marketing Tax, Circle 4(2), Solutions (P) Ltd., 5407, Arya Samaj New Delhi. Road, Karol Bagh, New Delhi-110005 Pan :Aaccc3432F (Appellant) (Respondent)

Section 115Section 115BSection 142(1)Section 143(1)Section 143(2)Section 250Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Deputy Commissioner of Income Vs. Ms Commmunique Marketing Tax, Circle 4(2), Solutions (P) Ltd., 5407, Arya Samaj New Delhi. Road, Karol Bagh, New Delhi-110005 PAN :AACCC3432F (Appellant) (Respondent) Cross-Objection No.27/Del/2025 (Arising out of ITA No.4762/Del/2024) Assessment Year: 2017-18 Ms Commmunique Marketing Vs. Deputy Commissioner of Income Tax, Solutions (P) Ltd., 5407, Arya Circle 4(2), Samaj Road, Karol Bagh, New Delhi. N…

M/S. QNS CASTINGS PVT. LTD.,MUZAFFARNAGAR vs. ITO, MUZAFFARNAGAR

In the result, the appeal of the assessee is dismissed

ITA 3554/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Jul 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

Section 133(6)Section 143(3)Section 250(4)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3554/Del/2017, A.Y.2012-13 M/s. QNS Castings Pvt. ITO Ltd. Ward-2(2), 4th K.M.Stone, Vs. Muzaffarnagar Meerut Road, Muzaffar Nagar PAN: AAACQ2131R (Appellant) (Respondent) Appellant by None Respondent by Sh. Dharam Veer Singh, CIT-DR Date of Hearing 28/05/2024 Date of Pronouncement 26/07/2024 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the Assessment Year [In short, the ‘AY’] 2012-13 preferred by the assessee is directed against the order dated 2…

DCIT, CIRCLE-3(1), NEW DELHI vs. ARTEX KNITTING INDS. P.LTD, NEW DELHI

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 647/DEL/2020[2016-17]Status: DisposedITAT Delhi22 May 2024AY 2016-17

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.647/Del/2020, A.Y. 2016-17 Deputy Commissioner of M/s. Artex Knitting Income Tax, Industries Pvt. Ltd. Circle -3(1), Vs. Khasra No. 902-290, New Delhi Khata Khatoni No. 13, Old Lal Dora Village, Shalimar Bagh, New Delhi-110 088 PAN : AALCA3377L (Appellant) (Respondent) Appellant by None Respondent by Sh. Kanv Bali, Sr.DR Date of Hearing 14/05/2024 Date of Pronouncement 22/05/2024 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the Assessment Year […

ADESHWAR FLEXIPACK PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-1(1)(1), AHMEDABAD

In the result, the appeal is hereby dismissed

ITA 2356/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2012-13

For Appellant: NoneFor Respondent: Shri V.K. Singh, Sr.D.R

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2012-13 Adeshwar Flexipack The I.T.O., Ward- Pvt. Ltd. 1(1)(1), Ahmedabad C/o. Shri Ganpatraj C. Vs (Respondent) Salecha, 15-A, Nalanda Society, Near Naranpura Railway Crossing, Ahmedabad-380013 PAN: AAICA 2590C (Appellant) Appellant by : None Respondent by : Shri V.K. Singh, Sr.D.R. Date of hearing : 25-07-2022 Date of pronouncement : 19-10-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This is an appeal filed by the Assessee…

SUPREME BUILD CAP PRIVATE LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE-05, NEW DELHI

In the result, appeal is partly allowed

ITA 8476/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Jul 2020AY 2016-17

Bench: Shri Sudhanshu Srivastavaa N D Shri Prashant Maharishiassessment Year: 2016-17

For Appellant: Shri Rohit Tiwari, AdvFor Respondent: Shri Saras Kumar, Sr. D. R

Section 143(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “G”: NEW DELHI] BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2016-17 Supreme Build-Cap Pvt. Ltd., ACIT, 8–A, Commissioner Lane, Vs Central Circle–05, Civil Lines, New Delhi. New Delhi - 110 054. PAN : AABCS3168B (APPELLANT) (RESPONDENT) Assessee by : Shri Rohit Tiwari, Adv.; Department by : Shri Saras Kumar, Sr. D. R.; Date of hearing : 16/06/2020 Date of Pronouncement : 09/07/2020 O R D E R PER PRASHANT MAHARISHI, AM: 01 This appeal is filed for Supreme BuildCap Private Limited [Ap…

M/S. HINDUSTAN SPORTS CLUB LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal of the Assessee is dismissed

ITA 5487/DEL/2013[2005-06]Status: DisposedITAT Delhi31 Oct 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Janardan Das, Sr. DR

Section 143(3)Section 68

…ITA No.- 5487/Del/2013. M/s Hindustan Sports Club Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 5487/Del/2013 (Assessment Year: 2005-06) M/s Hindustan Sports Club Ltd., The Income Tax Officer, B-7, Pragati Chambers, Vs. Ward 12(4), Commercial Complex, Ranjit New Delhi. Nagar, New Delhi-110008. PAN No: AAACH3222Q APPELLANT RESPONDENT Assessee by : Shri Ankit Gupta, Adv. Revenue by : Shri Janardan Das, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM (A) This appeal has been filed by the ass…