How many judgments cite Subhlakshmi Vanijya (P) Ltd. v. CIT?

33 judgments on BharatTax cite Subhlakshmi Vanijya (P) Ltd. v. CIT (60 Taxmann.com 60), spanning 2016 to 2025.

Which sections of the Income Tax Act does Subhlakshmi Vanijya (P) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 133(6), Section 143(2), Section 144, Section 14A, Section 68, Section 106.

Subhlakshmi Vanijya (P) Ltd. v. CIT

60 Taxmann.com 60Reported decision2015#3646 most cited

What is Subhlakshmi Vanijya (P) Ltd. v. CIT authority for?

The assessee has the burden to justify the source of share subscription, including any premium raised, and to explain the source of the funds used for such subscription. A lack of inquiry by the Assessing Officer can be a ground for revision under Section 263.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Subhlakshmi Vanijya (P) Ltd. v. CIT · Section 68 · share application money · share premium · source of source · genuineness of transaction · addition u/s 68 · lack of enquiry · Section 263

Sections most often in play

Section 133(6)Section 143(2)Section 144 Section 14A Section 68 Section 106 Section 131 Section 142(1)

Issues it is cited on

lack of enquiry share application money addition u/s 68 section 56 genuineness of the transaction section 133(6)section 263 unexplained cash credit section 143(1)section 68 section 142(1)previous year

Judgments citing Subhlakshmi Vanijya (P) Ltd. v. CIT

HILTON COMMODITIES PVT. LTD.,KOLKATA vs. ITO, WARD-5(3), KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 676/KOL/2024[2009-10]Status: DisposedITAT Kolkata24 Feb 2025AY 2009-10

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Hilton Commodities Pvt. Ltd. Ito, Ward 5(3) 9/12, Lal Bazar Street, Aaykar Bhavan, P-7, Mercantile Building, Block-B, Chowringhee Square, Vs. 3Rd Floor, No.10, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aacch1011P Assessee By : Shri Soumitra Choudhury, Ar Revenue By : Shri S Datta, Cit Dr Date Of Hearing: 08.01.2025 Date Of Pronouncement : 24.02.2025

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri S Datta, CIT DR

Section 131Section 143(1)Section 143(2)Section 144Section 147Section 148Section 14ASection 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Hilton Commodities Pvt. Ltd. ITO, Ward 5(3) 9/12, Lal Bazar Street, Aaykar Bhavan, P-7, Mercantile Building, Block-B, Chowringhee Square, Vs. 3rd Floor, No.10, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AACCH1011P Assessee by : Shri Soumitra Choudhury, AR Revenue by : Shri S Datta, CIT DR Date of hearing: 08.01.2025 Date of pronouncement : 24.02.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of th…

ITO,, NEW DELHI vs. M/S AMB HOMES PVT. LTD.,, NEW DELHI

ITA 2749/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Dec 2024AY 2012-13

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareekito, Ward 1 (1), Vs. M/S. Amb Homes Pvt. Ltd., New Delhi. D-62, Ground Floor, Defence Colony, New Delhi – 110 024. (Pan : Aagca4596C) Co No.152/Del/2017 (In Ita No.2749/Del/2017) (Assessment Year: 2012-13) M/S. Amb Homes Pvt. Ltd., Vs. Ito, Ward 1 (1), D-62, Ground Floor, New Delhi. Defence Colony, New Delhi – 110 024. (Pan : Aagca4596C) (Appellant) (Respondent) Assessee By : Shri Mohit Gupta, Ca Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 24.09.2024 Date Of Order : 06.12.2024 O R D E R Per S. Rifaur Rahman,Am: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-I, New Delhi [Hereinafter

For Appellant: Shri Mohit Gupta, CAFor Respondent: Shri Kanv Bali, Sr. DR

Section 142(1)Section 143(2)Section 144Section 144(1)Section 14ASection 68

…tify the source of share subscription including share premium raised and to explain the source of source of raising the share subscription and ITAT, Mumbai has relied upon the decision of ITAT, Kolkata in the case of Subhlakshmi Vanijya (P) Ltd. Vs CIT (2015) 60 Taxmann.com 60 (Kolkata) in the above matter. He further submitted that similarly it is still not known whether the assessee has issued shares to M/s Cryons Advertising Ltd and M/s Omni Media Communications Pvt Ltd from whom amounts have been received for share subscription. In this regard, he placed reliance on further following decisions for genuineness…

M/S SWIFT VINTRADE PVT. LTD.,KOLKATA vs. CIT, KOLKATA-1I, KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 1032/KOL/2014[2009-2010]Status: DisposedITAT Kolkata21 Nov 2024AY 2009-2010

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2009-10

For Appellant: N o n eFor Respondent: Shri A. Kundu, CIT, DR

Section 143Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2009-10 Swift Vintrade Pvt. Ltd. CIT, Kolkata-II, Kolkata. Janta Flat No. 99-Y, Block- E, situated at Jahagirpuri Vs. North West, Delhi, Pin- 110033 (PAN: AAMCS6460R) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri A. Kundu, CIT, DR Date of Hearing : 19.09.2024 Date of Pronouncement : 21.11.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the revision order of the Ld. Pr. Comm…

ITO, WARD-4(1), KOLKATA vs. M/S TARA RE-ROLLING PVT. LTD, KOLKATA

ITA 49/KOL/2021[2012-13]Status: DisposedITAT Kolkata01 May 2023AY 2012-13

Bench: Shri Sanjay Garg, Judical Member & Dr. Manish Boradi.T.A. No.49/Kol/2021 Assessment Year: 2012-13 Ito, Ward-4(1), Kolkata............................................................................Appellant Vs. M/S Tara Re-Rolling Pvt. Ltd..................................................................Respondent 1/1A, Vansittart Row, Dalhousie, 1St Floor, Room No.6A, Kolkata-1. [Pan:Aabct3982C] Appearances By: Shri Rajeeva Kumar, Adv., Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 22, 2023 Date Of Pronouncing The Order : May 01, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue In This Appeal Is Aggrieved By The Action Of The Cit(A) In Deleting The Additions Made By The Assessing Officer In Respect Of Receipt Of Rs.4,53,50,000/- By The Assessee Company Which Was Treated By The Assessing Officer As Unexplained Income Of The Assessee U/S 68 Of The Act On The Ground That The Assessee Had Failed To Establish The Identity, Genuineness & Creditworthiness Of The Share Subscribers.

Section 131Section 133(6)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judical Member and Dr. Manish Borad, Accountant Member I.T.A. No.49/Kol/2021 Assessment year: 2012-13 ITO, Ward-4(1), Kolkata............................................................................Appellant vs. M/s Tara Re-Rolling Pvt. Ltd..................................................................Respondent 1/1A, Vansittart Row, Dalhousie, 1st Floor, Room No.6A, Kolkata-1. [PAN:AABCT3982C] Appearances by: Shri Rajeeva…

ITO, WARD-6(1), KOLKATA vs. M.D.ORNAMENTS (P) LTD, KOLKATA

ITA 646/KOL/2020[2012-13]Status: DisposedITAT Kolkata19 Apr 2023AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.646/Kol/2020 Assessment Year: 2012-13 Ito, Ward-6(1), Kolkata...................……….........…..........….…… Appellant Vs. M/S M.D. Ornaments Pvt. Ltd..….....……........….....…...…..…..... Respondent 1/1A, Vansittart Row, Dalhousie, Kolkata-1. [Pan:Aaacd9561A] Appearances By: Shri Rajeeva Kumar, Adv., Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 09, 2023 Date Of Pronouncing The Order : April 19, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue In This Appeal Is Aggrieved By The Action Of The Cit(A) In Deleting The Additions Made By The Assessing Officer In Respect Of Receipt Of Rs.2,28,00,000/- By The Assessee Company Which Was Treated By The Assessing Officer As Unexplained Income Of The Assessee U/S 68 Of The Act On The Ground That The Assessee Had Failed To Establish The Identity, Genuineness & Creditworthiness Of The Share Subscribers.

Section 131Section 133(6)Section 142(1)Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.646/Kol/2020 Assessment Year: 2012-13 ITO, Ward-6(1), Kolkata...................……….........…..........….…… Appellant vs. M/s M.D. Ornaments Pvt. Ltd..….....……........….....…...…..…..... Respondent 1/1A, Vansittart Row, Dalhousie, Kolkata-1. [PAN:AAACD9561A] Appearances by: Shri Rajeeva Kumar, Adv., appeared on behalf of the appellant. Shri Vijay Kumar, Addl.…

M/S. GOVIND STONE PRIVATE LIMITED ,HAMIRPUR vs. INCOME TAX OFFICER -5(4), BANDA

ITA 258/ALLD/2018[2013-14]Status: DisposedITAT Allahabad19 Dec 2022AY 2013-14

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. R. S. Agrawal, Adv. &VinayGoel, C.AFor Respondent: Shri A.K. Singh Sr.D.R

Section 143Section 143(2)Section 143(3)Section 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.258/Alld./2018 Assessment Year: 2013-14 M/s. Govind Stone Pvt. Ltd., Income Tax Officer 5(4), 43, 1st Floor, v. Banda, U.P. MohallaMishrana Hamirpur, Distt- Hamirpur, U.P. 210301. PAN:AADCG4838L (Appellant) (Respondent) Appellant by: Shri. R. S. Agrawal, Adv. &VinayGoel, C.A. Respondent by: Shri A.K. Singh Sr.D.R. Date of hearing: 15.11. 2022 Date of pronouncement: 19.12.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assess…

SHRI RAJKOT JILLA CO-OPERATIVE MARKETING UNION LTD.,,RAJKOT-GUJARAT vs. THE ITO, WARD-2(1) (5),, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

ITA 4/RJT/2020[2016-17]Status: DisposedITAT Rajkot13 Dec 2022AY 2016-17

For Appellant: Shri Gaurang Khakhar, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 143(3)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 Rajkot Jilla Co-Op Cotton The ITO, Marketing Union Ld. Ward-2(1)(5), Rajkot Vs Rajkot PAN: AAAAR4310H (Respondent) (Appellant) Assessee by: Shri Gaurang Khakhar, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 06-10-2022 Date of pronouncement : 13-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2016-17, arises from order of the CIT(A)-…

THE DY CIT, CENTRAL CIR.-6(4), MUMBAI vs. ARSHIYA RAIL INFRASTRUCTURE LTD., MUMBAI

ITA 1924/MUM/2020[2017-18]Status: DisposedITAT Mumbai04 Aug 2022AY 2017-18

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit – Central Circle – 6(4) V. Arshiya Rail Infrastructure Limited Room No. 1925, 19Th Floor 302, F-Block, Cj House Air India Building, Nariman Point Dr. Annie Besant Road Mumbai – 400021 Worli, Mumbai - 400018 Pan: Aagca9648B (Appellant) (Respondent)

For Appellant: Shri Navnit ChoudharyFor Respondent: Smt. Shailja Rai

Section 142(1)Section 143(1)Section 143(2)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT – Central Circle – 6(4) v. Arshiya Rail Infrastructure Limited Room No. 1925, 19th Floor 302, F-Block, CJ House Air India Building, Nariman Point Dr. Annie Besant Road Mumbai – 400021 Worli, Mumbai - 400018 PAN: AAGCA9648B (Appellant) (Respondent) Assessee by : Shri Navnit Choudhary Department by : Smt. Shailja Rai Date of Hearing : 09.05.2022 Date of Pronouncement : 04.08.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the rev…

VIKAS CO. OP CREDIT SOC. LTD,MEHSANA vs. ITO, WARD-3, MEHSANA

In the result, the appeal of the assessee is allowed

ITA 537/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad24 Jun 2022AY 2015-16

For Appellant: Shri Samir Vora, A.RFor Respondent: Shri Purshottam Kumar, Sr. D.R

Section 250Section 263Section 80PSection 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Vikas Co-op Credit Soc. ITO, Ltd. 1, Kalyan Park Ward-3, Society Mal Godown Road Vs Mehsana Mehsana- 384002 (Respondent) PAN: AAAJT1175H (Appellant) Assessee by: Shri Samir Vora, A.R. Revenue by: Shri Purshottam Kumar, Sr. D.R. Date of hearing : 19-05-2022 Date of pronouncement : 24-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Inc…

PAWANSUT MEDIA SERVICES PVT LTD,NEW DELHI vs. PR. CIT - 7, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 534/DEL/2021[2015-16]Status: DisposedITAT Delhi14 Oct 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri Kapil Goel, Advocate &For Respondent: Smt. Sushma Singh, CIT-DR

Section 143(3)Section 263Section 56(2)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.534/Del./2021 Assessment Year 2015-2016 Pawansut Media Services Pvt. Ltd., Delhi – 110019. The Principal PAN AAECP2155J Commissioner of Income vs. C/o. Shri Kapil Goel, Tax-7, C.R. Building, Advocate, F-26/124, ITO, I.P. Estate, New Delhi - 110 002. Sector-7, Rohini, Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate & Shri Sandeep Goel, Advocate For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 19…

SHREE CEMENT LIMITED,BEAWAR vs. PR.CIT, , UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 4/JPR/2021[2014-15]Status: DisposedITAT Jaipur23 Jun 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 04/Jp/2021 Assessment Year: 2014-15 Shree Cement Limited, Cuke Pr.Cit, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. Pan No.: Aaccs 8796 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Dilip Desai (Ca) Shri Vijay Shah (Ca) Shri Mohit Choudhary (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Pcit, Udaipur Dated 03.02.2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short The Act) For The Assessment Year 2014-15. The Grounds Of Appeal Taken By The Assessee Are As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax – Udaipur, (Here- In- After Referred To As Ld. Pr. Cit) Was Not Justified In Initiating Proceedings U/S 263 Of The Income Tax Act, 1961 Since The Order Passed By The Assessing Officer (A.O.) Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

For Appellant: Shri Dilip Desai (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 04/JP/2021 Assessment Year: 2014-15 Shree Cement Limited, cuke Pr.CIT, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. PAN No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Dilip Desai (CA) Shri Vijay Shah (CA) Shri Mohit Choudhary (CA) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ d…

AYUB ALI,CHURU vs. PCIT-3, JAIPUR

In the result, the appeal filed by the assessee is dismissed

ITA 262/JPR/2020[2015-16]Status: DisposedITAT Jaipur15 Feb 2021AY 2015-16

Bench: The Pcit On Which No Adverse Finding Was Given.”

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Mukesh Verma (CIT) a

Section 263Section 40A(3)

…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 foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 262/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2015-16 cuke Sh. Ayub Ali The Pr.CIT-3, Vs. Bus Stand Road, Jaipur. Ratangarh, Churu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABNPA1065 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Mukesh Verma (CIT) a lquokbZ dh r…

DCIT, NEW DELHI vs. M/S. RAJU INVESTMENTS (P) LTD., DELHI

Appeal of the Revenue is dismissed

ITA 302/DEL/2014[2009-10]Status: DisposedITAT Delhi21 Jan 2021AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing)

Section 139(1)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) DCIT Vs Raju Investments (P) Ltd. Central Circle-03 WZ-183, Gali No. 4 New Delhi Lajwanti Garden Delhi AAACR7499H (APPELLANT) (RESPONDENT) Appellant by Smt. Sushma Singh, CIT DR Respondent by Sh. Suresh Gupta, CA Date of Hearing 13.01.2021 Date of Pronouncement 21.01.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order dated 13/11/2013 passed by CIT(A)-1, New Delhi for Assessment Year 2009-1…

NIMBUS (INDIA) LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, both the appeals filed by the assessee are partly allowed

ITA 930/DEL/2019[2014-15]Status: DisposedITAT Delhi10 Feb 2020AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Smt. Parmita M. Biswas, CIT, DR

Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.929 & 930/Del/2019 Assessment Years : 2013-14 & 2014-15 Nimbus (India) Ltd., Vs DCIT, C/o RRA TAXINDIA, Central Circle, D-28, South Extension, Part I, Noida. New Delhi. PAN : AABCN6610K (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate, Shri Somil Aggarwal, Advocate & Shri R.P. Basi, CA Revenue by : Smt. Parmita M. Biswas, CIT, DR Date of Hearing : 09.12.2019 Date of Pronouncement : 10.02.2020 ORDER PER R.K. PANDA, AM:- The above two ap…

NIMBUS (INDIA) LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, both the appeals filed by the assessee are partly allowed

ITA 929/DEL/2019[2013-14]Status: DisposedITAT Delhi10 Feb 2020AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Smt. Parmita M. Biswas, CIT, DR

Section 132Section 153A

M/S SDC CONSTRUCTION,JAIPUR vs. PR. COMMISSIONER OF INCOME TAX, JAIPUR-1, JAIPUR

In the result, appeal of the assessee is dismissed

ITA 481/JPR/2019[2014-15]Status: DisposedITAT Jaipur28 Nov 2019AY 2014-15

For Appellant: S. L. Poddar (Adv.)For Respondent: Varinder Mehta (CIT)

Section 143(2)Section 143(3)Section 2Section 263Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 481/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke M/s SDC Construction The Pr. Commissioner of Vs. A-8, Shyam Nagar, Ajmer Road, Income Tax, Jaipur-1, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABIFS9788E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : S. L. Poddar (Adv.) jktLo dh vksj ls@ Revenue by : V…

M/S GALLEY FINANCIERS & PROPERTY CONSULTANTS PVT. LTD.,PATIALA vs. ITO, PATIALA

In the result, the appeal of the assessee partly allowed for statistical purposes

ITA 51/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh09 Jul 2019AY 2010-11

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.51/Chd/2016 "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Shri Rishabh Kapoor, AdvFor Respondent: Smt.Chanderkanta, Sr.DR

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

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए ”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH "ीमती "दवा "संह, "याय"क सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.51/Chd/2016 "नधा"रण वष" / Assessment Year : 2010-11 M/s Galley Financiers & The Income Tax Officer, बनाम Property Consultants Pvt. Ltd., Ward-1, Patiala. 4154/1, Inside Sirhindi Gate, Patiala. "थायी लेखा सं./PAN NO: AABCG3381J अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by: Shri Rishabh Kapoor, Adv. राज"व क" ओ…

SHRI RATHI STEEL (DAKSHIN) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-16, NEW DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 7973/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Sanjay Goyal, CIT, DR

Section 132Section 142(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.7971 & 7972/Del/2018 Assessment Years: 2009-10 & 2011-12 Shri Rathi Steel Ltd., Vs ACIT, J-1/202, DDA Flats, Central Circle-16, Kalkaji, New Delhi. New Delhi. – 110 019. PAN: AAACS4554L ITA Nos.7973 & 7974/Del/2018 Assessment Years: 2009-10 & 2011-12 Shri Rathi Steel (Dakshin) Ltd., ACIT, J-1/202, DDA Flats, Central Circle-16, Kalkaji, New Delhi. New Delhi. – 110 019. PAN: AAACB1192M (Appellant) (Respondent) Assessee by : Shri Ved Jain, Advocate Revenue by :…

SHRI RATHI STEEL LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-16, NEW DELHI

In the result, all the appeals filed by the assessee are allowed

ITA 7971/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Sanjay Goyal, CIT, DR

Section 132Section 142(1)Section 143(3)Section 153A

THE ACIT 4(2)(1), MUMBAI vs. M/S. PRIYASHA MEVEN FINANCE LTD, MUMBAI

In the result, both the appeals of the Revenue are dismissed

ITA 5655/MUM/2017[2013-14]Status: DisposedITAT Mumbai26 Mar 2019AY 2013-14

Bench: Shri Rajesh Kumar & Shri Amarjeet Singh

For Appellant: Shri Firoze Andhyarujina, A.RFor Respondent: Shri Abi Rama Kartikeyan, D.R

Section 143(1)Section 73

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJEET SINGH, JUDICIAL MEMBER ITA Nos.5655 & 5656/M/2017 Assessment Years: 2013-14 & 2014-15 ACIT 4(2)(1), M/s. Priyasha Meven R.No.642, Finance Ltd., 6th Floor, Room No.404, Rotunda Vs. Aayakar Bhavan, Bldg., M.K. Road, Mumbai Samachar Marg, Mumbai - 400020 Fort, Mumbai - 400023 PAN: AADCP 2042F (Appellant) (Respondent) Present for: Assessee by : Shri Firoze Andhyarujina, A.R. Revenue by : Shri Abi Rama Kartikeyan, D.R. Date of Hearing : 25.02.2019 Date of Pronouncement : 26.03.2019 O R D E…

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