STATE OF GUJARAT v. UTILITY USERS WELFARE ASSOCIATION (6 SCC 21)

FLORENCE AGRO FARMS ,MUMBAI vs. ITO, WARD 23(1)(6), MUMBAI

In the result, the appeals of the assessee for assessment year 2015-16

ITA 1555/MUM/2024[2014-15]Status: DisposedITAT Mumbai04 Jul 2025AY 2014-15

Bench: Shri Pawan Singh(Physical Hearing) Florence Agro Farms Ito, Ward-23(1)(6), Mumbai F-11, 3Rd Floor, Manek Mahal, 90, Veer Vs Piramal Chambers, Nariman Road, Churchgate Mumbai-400020. Mumbai-400020. [Pan No. Aabff5181C] Appellant / Assessee Respondent / Revenue

Section 254(1)Section 68Section 69C

…had paid and whether in cash or cheque, antecedent of Shri Dilip Laxman Dere regarding his activities and income. 7. The Learned CIT(A) further erred in relying on the decision of Hon'ble SC in the case of Commissioner of Income Tax v. P. Mohanakala, (2007) 6 SCC 21 ignoring the judgements of CIT VS. Daulat Ram Rawatmull reported in 87 ITR 349 wherein Apex court held that, the onus to prove that the apparent is not the real is on the party who claims it to be so and decision of Supreme Court in the case of Umacharan Shah & Bros. vs CIT, 37 ITR 271 that suspicion however strong, cannot take the place of evidence…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. JAGUAR BUILDCON PVT. LTD.

ITA/530/2023HC Delhi03 Mar 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

Section 133(1)(d)Section 133(6)Section 68

…ITA 530/2023 & ITA 531/2023 Page 1 of 15 $~13 & 14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 530/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 1 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus JAGUAR BUILDCON PVT. LTD. .....Respondent Through: Mr. Shubham Gupta and Ms. Shalini Upadhyay, Advs. 14 + ITA 531/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 1 .....Appellant Through: Mr. Ruchir Bhatia, SSC…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. JAGUAR BUILDCON PVT. LTD.

ITA/531/2023HC Delhi03 Mar 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 133(1)(d)Section 133(6)Section 68

…ITA 530/2023 & ITA 531/2023 Page 1 of 15 $~13 & 14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 530/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 1 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus JAGUAR BUILDCON PVT. LTD. .....Respondent Through: Mr. Shubham Gupta and Ms. Shalini Upadhyay, Advs. 14 + ITA 531/2023 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 1 .....Appellant Through: Mr. Ruchir Bhatia, SSC…

PR. COMMISSIONER OFLNCOME TAX DELHI - 5 vs. MRS. ROWENA SHARMA

ITA/1220/2018HC Delhi11 Feb 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 68Section 69Section 69ASection 80

…ITA 1220/2018 & ITA 1222/2018 Page 1 of 10 $~12 & 13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1220/2018 PR. COMMISSIONER OF INCOME TAX DELHI – 5 .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anu Priya Nisha Minz, Adv. versus MRS. ROWENA SHARMA .....Respondent Through: None 13 + ITA 1222/2018 PR. COMMISSIONER OF INCOME TAX DELHI -5 .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anu Priya Nisha Minz, Adv. versus SHRI P K SHARMA .....Respondent…