Sumati Dayal v. CIT

58 Taxmann.com 367High Court2015#14296 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 1961Section 143(3)Section 68Section 133(6) of the Income Tax ActSection 133ASection 143(3) of the Income Tax ActSection 153ASection 250(4) of the Income Tax Act

Issues it is cited on

share application moneygenuineness of the transactionsection 68personcompanysection 143(3)indiadocument

Judgments citing Sumati Dayal v. CIT

Hollis Vitrified Private Limited, Morbi, Gujarat, India vs. The Principal Commissioner of Income Tax - 1, Rajkot, Gujarat, India

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

ITA 363/RJT/2024[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Fenil H. Mehta, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 363/RJT/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCH5628Q (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Assessee by : Shri Fenil H. Mehta, Ld. AR राज"कीओरसे/Revenue by : Shri S…

ACIT Central Circle 2 (2), Chennai vs. M/S Midas Golden Distilleries Private Limited, Kanchipuram

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

ITA 2562/CHNY/2017[2004-05]Status: DisposedITAT Chennai25 Apr 2025AY 2004-05

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2562/Chny/2017 िनधा:रण वष: /Assessment Year: 2004-05

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri A. Sasi Kumar, CIT
Section 143(3)

…Delhi High Court in the case of CIT Vs Ultra Modern Exports (P) Ltd [2013] 40 Taxmann.com 458(Del), CIT Vs Youth Constructions P Ltd (2013) 357 ITR 97 (Del), Onassis Axles P.Ltd Vs CIT (2014)364 ITR 53 (Del) (HC), Riddhi Promoters P Ltd Vs :- 3 -: CIT [2015] 58 Taxmann.com 367(Del) and by the Hon'ble High Court of Bombay in the case of Major Metals Ltd Vs Union of India & Others (2012) 251 CTR 385 on facts similar to the case of the assessee company, wherein the AO had conducted enquiries and established that there were cash deposits prior to the issue of cheques, the sources of which were not explained/establis…

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…

Shri Madan Lal Meena, Jaipur vs. Assistant Commissioner of Income Tax, Circle-2, Kota

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

ITA 873/JPR/2019[2007-08]Status: DisposedITAT Jaipur29 Aug 2022AY 2007-08
For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Ms. Runi Pal (Addl.CIT) a
Section 147Section 148Section 234ASection 54BSection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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. 873/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2007-08 ACIT, cuke Shri Madan Lal Meena S/o Shri Ram Lal Meena Vs. Circle-2, Kota. Village- Manpura, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHPL 3510 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv.) jktLo dh vksj ls@…

M/S. Shashvat Jewels Pvt. Ltd., Surat vs. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Surat

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

ITA 3364/AHD/2016[2007-08]Status: DisposedITAT Surat06 Feb 2020AY 2007-08

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No3364/Ahd/2016 िनधा"रण वष"/Assessment Year:2007-08 M/S. Shashvat Jewels Pvt. Deputy Commissioner Of Ltd., Income-Tax, 6/1468, Shashvat House, Circle-2(1)(2) Surat Kansara Street, Mahidharpura, Surat 395003 Pan:Aajcs 9790D अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 133(6)Section 143Section 148Section 68

…Shashvat Jewels Pvt. Ltd. v. DCIT- Circle 2(1)(2)Surat/I.T.A.No. 3364/AHD/2016 A.Y. 07-08 Page 1 of 16 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No3364/AHD/2016 िनधा"रण वष"/Assessment Year:2007-08 M/s. Shashvat Jewels Pvt. Deputy Commissioner of Ltd., Income-Tax, 6/1468, Shashvat House, Circle-2(1)(2) Surat Kansara Street, Mahidharpura, Surat 395003 PAN:AAJCS 9790D अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah, CA िनधा"रती क" ओर से /Assessee by Mrs. Anupama Sing…

Lakshya Educational Trust, Ghaziabad vs. Addl. CIT, Range-1, Ghaziabad

In the result appeal of the assessee is dismissed

ITA 4128/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Jun 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishilakshya Educational Trust, Vs. Addl. Cit, Range-1, Akhilesh Kumar, Adv., Chamber Ghaziabad No. 206-207, Ansal Satyam, Rdc Raj Nagar, Ghaziabad, Pan: Aatl6943M (Appellant) (Respondent)

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Smt Naina Soin Kapil, Sr. DR
Section 11Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Lakshya Educational Trust, Vs. Addl. CIT, Range-1, Akhilesh Kumar, Adv., Chamber Ghaziabad NO. 206-207, Ansal Satyam, RDC Raj Nagar, Ghaziabad, PAN: AATL6943M (Appellant) (Respondent) Assessee by : Shri Akhilesh Kumar, Adv Revenue by: Smt Naina Soin Kapil, Sr. DR Date of Hearing 01/04/2019 Date of pronouncement 04/06/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee, Lakshya Educational Trust, AOP, through its trustee against the o…

Durgesh Autofin P.Ltd, Bijnor vs. Prcit, Muzaffarnagar

In the result, the appeal of the assessee is allowed

ITA 2539/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Oct 2018AY 2013-14

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 2539/Del/2018 : Asstt. Year : 2013-14 Durgesh Autofin P. Ltd., Vs Pr. Commissioner Of Income Tax, C/O Sh. Pankaj Kumar, Director, Muzaffarnagar-251002 S/O Late Sh. Tejpal Singh, Mandi Kotla, Near Nehru Murti, Chandpur, Bijnot, Bijnor, Uttar Pradesh (Appellant) (Respondent) Pan No. Aaccd0768P Assessee By : Sh. Vivek Bansal, Adv. Revenue By : Ms. Rachna Singh, Cit Dr Date Of Hearing : 29.08.2018 Date Of Pronouncement : 09.10.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 13.03.2018 Of Ld. Pr. Cit, Muzaffarnagar U/S 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act).

For Appellant: Sh. Vivek Bansal, AdvFor Respondent: Ms. Rachna Singh, CIT DR
Section 143(3)Section 263Section 269SSection 271DSection 41(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 2539/Del/2018 : Asstt. Year : 2013-14 Durgesh Autofin P. Ltd., Vs Pr. Commissioner of Income Tax, C/o Sh. Pankaj Kumar, Director, Muzaffarnagar-251002 S/o Late Sh. Tejpal Singh, Mandi Kotla, Near Nehru Murti, Chandpur, Bijnot, Bijnor, Uttar Pradesh (APPELLANT) (RESPONDENT) PAN No. AACCD0768P Assessee by : Sh. Vivek Bansal, Adv. Revenue by : Ms. Rachna Singh, CIT DR Date of Hearing : 29.08.2018 Date of Pronouncement : 09.10.2018 ORDER Per N. K. Saini, AM: This is an appeal by the asse…

Sumati Dayal v. CIT (58 Taxmann.com 367) — Cited in 7 Judgments | BharatTax