Smiti Holding & Trading Company Pvt. Ltd. v. PCIT

99 Taxmann.com 157Income Tax Appellate Tribunal2018#25982 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 11UA Section 143(3)Section 153A Section 56(2)(vii)(c)Section 132

Judgments citing Smiti Holding & Trading Company Pvt. Ltd. v. PCIT

ACIT, Central Circle-1, Thane vs. Nakul Markhedkar, Thane

ITA 786/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Apr 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan - Sr. DR

Section 132Section 153ASection 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & MS PADMAVATHY S, AM I.T.A. No.786/Mum/2025 (Assessment Year: 2015-16) I.T.A. No.785/Mum/2025 (Assessment Year: 2016-17) ACIT, Central Circle-1, Nakul Markhedkar, Room No.10, 6th Floor, A-Wing, 1905, Drewberry, Kolshet Road, Ashar I.T. Park, Road No. 16Z, Everest World, Thane (West), Vs. Wagle Estate, Thane (West), Maharashtra -400604. Maharashtra. PAN: CPQM1819G Appellant) : Respondent) : Shri Vijay Mehta, AR Appellant /Assessee by Revenue / Respondent by : Shri Rakesh Ranjan - Sr. DR Date of Hearing : 22.04.2025 Date of Pronou…

ACIT, Central Circle-1, Thane vs. Nakul Markhedkar, Thane

ITA 785/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Apr 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Respondent: Shri Rakesh Ranjan - Sr. DR

Section 132Section 153ASection 56(2)(vii)

M/S. Aahvan Agencies Limited, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

In the result, the appeal is allowed

ITA 6/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad21 Feb 2019AY 2012-13

For Appellant: Shri S.N. Soparkar with Ms. Urvashi Shodhan, ArsFor Respondent: Shri Kamlesh Makwana, Sr. D.R

Section 143(2)Section 143(3)Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2012-13 M/s. Aahvan Agencies The DCIT, Ltd. (Formerly Known as Circle-1(1)(1), Agrimore Ltd.) 1st Floor, Vs Ahmedabad Akshay, 53, Shrimali (Respondent) Society, Navrangpura, Ahmedabad PAN: AACCA3738Q (Appellant) Revenue by: Shri Kamlesh Makwana, Sr. D.R. Assessee by: Shri S.N. Soparkar with Ms. Urvashi Shodhan, Ars. Date of hearing : 05-12-2018 Date of pronouncement : 21-02-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s a…