Tanya Industries 322 ITR 394 (Born) IV. CIT v. Jai Kumar Bakliwal366 ITR 217 (Raj) & P 232 v. CIT

Q: How many judgments cite Tanya Industries 322 ITR 394 (Born) IV. CIT v. Jai Kumar Bakliwal366 ITR 217 (Raj) & P 232 v. CIT?

25 judgments on BharatTax cite Tanya Industries 322 ITR 394 (Born) IV. CIT v. Jai Kumar Bakliwal366 ITR 217 (Raj) & P 232 v. CIT (43 Taxmann.com 395), spanning 2020 to 2026.

Q: Which sections of the Income Tax Act does Tanya Industries 322 ITR 394 (Born) IV. CIT v. Jai Kumar Bakliwal366 ITR 217 (Raj) & P 232 v. CIT come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 148, Section 147, Section 153A, Section 69C.

43 Taxmann.com 395High Court2014#4695 most cited

What is Tanya Industries 322 ITR 394 (Born) IV. CIT v. Jai Kumar Bakliwal366 ITR 217 (Raj) & P 232 v. CIT authority for?

The court considers whether an addition made by the Assessing Officer under Section 68, relating to share application money, is justified.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2026.

Also referred to as

Tanya Industries 322 ITR 394 · section 68 · share application money · addition under section 68 · creditworthiness of creditor · source of source · onus of proof · cash credits · unexplained money · bogus LTCG

Sections most often in play

Section 68 Section 143(3)Section 148 Section 147 Section 153A Section 69C Section 131 Section 131(1A)

Issues it is cited on

source of source onus of proof addition under section 68 summons under section 131 section 131(1a)creditworthiness of the creditor price rigging paper company shell company bogus ltcg principal commissioner of income-tax share application money

Judgments citing Tanya Industries 322 ITR 394 (Born) IV. CIT v. Jai Kumar Bakliwal366 ITR 217 (Raj) & P 232 v. CIT

H K Ispat Pvt. Ltd., Panchmahal vs. The Dy.CIT, Central Circle-2, Vadodara

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1392/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER SN ITA/IT(SS)A No. AY Appellant Respondent 1 IT(SS)A No. 2015-16 ACIT, HK Ispat Pvt. Ltd., 73/Ahd/2025 Central Circle-2, R.S. 380, Vejalpur Road, Vadodara Panchmahal, Godhra-389001 [PAN : AACCH 0966 K] 2 IT(SS)A No. 2016-17 ACIT, HK Ispat Pvt. Ltd., 74/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 3 IT(SS)A No. 2017-18 ACIT, HK Ispat Pvt. Ltd., 75/Ahd/2025 Central Circle-2, Panchmahal, Godhra Vadodara [PAN : AACCH 0966 K] 4 IT(SS)A No. 2018-19 ACI…

ACIT, Central Circle-2, Vadodara vs. Hk Ispat Pvt Ltd, Godhra

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1278/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

ACIT, Central Circle-2, Vadodara vs. Hk Ispat Pvt Ltd, Godhra

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1277/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

Deputy Commissioner of Income -Tax Central Circle-1(1), Ahmedabad, Gujarat vs. Bhaveshkumar Girishbhai Bhandari, Ahmedabad, Gujarat

ITA 979/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2018-19

Section 132Section 143(1)Section 143(3)Section 144BSection 147Section 250Section 37(1)Section 68

…ITA Nos.977/Ahd/2025, 978/Ahd/2025 & 979/Ahd/2025 The Dy.CIT vs. Bhaveshkumar Amratlal Bhandari HUF & Bhaveshkumar Girishbhai Bhandari (2 appeals) Asst. Years: 2018-19, 2016-17 & 2018-19 respectively 1 (AYs) 2018-19 and 2016-17 & 2018-19 respectively, passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). Since the facts and issues for consideration are common in all these three appeals, these were heard together and are being disposed of by this consolidated order for the sake of convenience. 2. The Revenue has raised the following common grounds of appeal (extracted from ITA No.977/A…

Deputy Commissioner of Income -Tax Central Circle-1(1), Ahmedabad, Gujarat vs. Bhaveshkumar Girishbhai Bhandari, Ahmedabad, Gujarat

In the result, the appeal of the Department is allowed and the order of

ITA 978/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2016-17

For Respondent: Shri Abhijit Sr.DR

Section 132Section 143(1)Section 143(3)Section 144BSection 147Section 250Section 37(1)Section 68

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "B", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER 1. आयकर अपील सं/ITA No.977/Ahd/2025 Asst.Year 2018-19 2. आयकर अपील सं/ITA No.978/Ahd/2025 Asst.Year 2016-17 3. आयकर अपील सं/ITA No.979/Ahd/2025 Asst.Year 2018-19 1. Dy.CIT Central Circle-1(1) Ahmedabad – 380 009 2-3.Dy.CIT Central Circle-1(1) Ahmedabad – 380 009 बनाम/ v/s. 1. Girishkumar Amratlal Bhandari HUF Nava Bazar Himatnagar Himatnagar – 383 001 Dist.Sabarkantha PAN: AADHB 2136 F 2-3.Bhaveshkumar Girishbhai Bhandari…

Deputy Commissioner of Income -Tax Central Circle-1(1), Ahmedabad, Gujarat vs. Girishkumar Amratlal Bhandari HUF, Himatnagar, Gujarat

In the result, the appeal of the Department is allowed and the order of

ITA 977/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2018-19

For Respondent: Shri Abhijit Sr.DR

Section 132Section 143(1)Section 143(3)Section 144BSection 147Section 250Section 37(1)Section 68

The ACIT, Circle-1(1)(1), Ahmedabad vs. Dhaneshbhai Parshottamdas Soni, Ahmedabad

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 179/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2017-18 The ACIT, Dhaneshbhai Circle-1(1)(1), Parshottamdas Soni Ahmedabad Vs 2294/1 Chanothi Masjid, Manek Chowk, Ahmedabad-380001 Gujarat (Appellant) PAN: ADIPS1555M (Respondent) Revenue Represented: Shri V Nandakumar, CIT-DR Assessee Represented: Shri S.N. Soparkar, Sr. Adv. & Shri Parin Shah, A.R. Date of hearing : 25-10-2024 Date of pronouncement : 23-01-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed…

The DCIT, Central Circle-1(1), Ahmedabad vs. Soham Commodities Pvt. Ltd, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1381/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 1380/Ahd/2019 Assessment Year: 2010-11 The DCIT, Piyush Subodhbhai Central Circle-1(1), Jhaveri Ahmedabad Vs 16, Thakorbhai Tower, Opp. Sarita Gramudhyog, (Appellant) Law Garden, Ellisbridge, Ahmedabad-380009 PAN: AEFPJ0864C (Respondent) ITA No: 1381/Ahd/2019 Assessment Year: 2010-11 The DCIT, Soham Commodities Pvt. Central Circle-1(1), Ltd. Ahmedabad Vs 307, Shayamak Complex, Nr. Panjarapole, (Appellant) Polytechnic, Ambawadi, Ahmedabad-38…

The DCIT, Central Circle-1(1), Ahmedabad vs. Piyush Subodhbhai Jhaveri, Ahmedabad

In the result, the appeal filed by the Revenue in ITA No

ITA 1380/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2010-11

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(1)Section 143(3)Section 148Section 68

Deputy Commissioner of Income Tax, Central Circel-1(2, Nagpur vs. M/S. Vibrant Global Capital Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 229/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Oct 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke

Section 143(3)Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.229/Nag./2022 (Assessment Year : 2014–15) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(2), Nagpur v/s M/s. Vibrant Global Capital Ltd. Unit no.202, Tower–A ……………. Respondent Peninsula Business Park Senapati Bapat Marg, Lower Parel Mumbai 400 013 PAN – aaacv5656j Assessee by : Shri Kishore P. Dewani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 24/10/2024 Date of Order – 25/10/2024 O R D E R PER K.M. ROY, A.M. This appeal has been filed…

ITO, Ward-3(3)(1), Ahmedabad vs. Shri Ashesh Sidharth Agarwal, Ahmedabad

In the result, Revenue’s appeal is allowed for statistical purpose

ITA 1004/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2012-13

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 1004/Ahd/2018 (िनधार्रण वषर् / Assessment Year : 2012-13) बनाम/ Income Tax Officer Shri Ashesh Sidharth Agarwal Ward-3(3)(1), Ahmedabad Vs. D-804, Awari Flats, B/H Karnavati Bunglow, S. G. Highway, Satellite, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afwpa2415A (अपीलाथीर् /Appellant) (प्र"यथीर् / Respondent) .. अपीलाथीर् ओर से /Appellant By : Shri V. K. Mangla, Sr.D.R. प्र"यथीर् की ओर से/Respondent By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. सुनवाई की तारीख / Date Of 07/09/2022 Hearing घोषणा की तारीख /Date Of 31/10/2022 Pronouncement

For Appellant: Shri V. K. Mangla, Sr.D.RFor Respondent: Shri Tushar Hemani, Sr. Advocate &

Section 142(1)Section 143(2)Section 143(3)Section 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRAMOD M. JAGTAP, VICE PRESIDENT & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1004/Ahd/2018 (िनधार्रण वषर् / Assessment Year : 2012-13) बनाम/ Income Tax Officer Shri Ashesh Sidharth Agarwal Ward-3(3)(1), Ahmedabad Vs. D-804, Awari Flats, B/h Karnavati Bunglow, S. G. Highway, Satellite, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AFWPA2415A (अपीलाथीर् /Appellant) (प्र"यथीर् / Respondent) .. अपीलाथीर् ओर से /Appellant by : Shri V. K. Mangla, Sr.D.R. प्र"यथीर् की ओर से/Respondent by : Shri Tushar Hemani, Sr. A…

The ITO, Ward-3(3)(5), Ahmedabad vs. M/S. Panchdeep Consultants, Ahmedabad

In the result, ground number 3 of the Department’s appeal is dismissed

ITA 543/AHD/2017[2002-03]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2002-03

For Appellant: Shri Hardik Vora, A.RFor Respondent: Shri V.K. Singh, Sr. D.R

Section 143(3)Section 40A(3)Section 69C

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 543 /Ahd/2017 Assessment Year 2002-03 The ITO, Ward-3(3)(5), M/s. Panchdeep Room No. B-507, 5th Consultants 2nd Floor, Floor, Pratyaksh Kar Vs Moonlight Complex, Bhavan, Panjara Pole, Gurukul, Drive In Road, Ambawadi, Ahmedaabd-380054 Ahmedabad-380015 PAN: AAOFS2568P (Appellant) (Respondent) Assessee by: Shri Hardik Vora, A.R. Revenue by: Shri V.K. Singh, Sr. D.R. Date of hearing : 09-06-2022 Date of pronouncement : 31-08-2022 आदेश/ORDER PER : SIDDHA…

The ITO, Ward-7(2)(2), Ahmedabad vs. Eam Fruits LLP, Ahmedabad

In the result appeal of the Revenue is hereby dismissed

ITA 1835/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad31 May 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.1835/Ahd/2019 िनधा"रण वष"/Asstt. Year:2016-2017 I.T.O, Eam Fruits Llp, Ward-7(2)(2), Vs. 23, New Fruit Market, Ahmedabad. Naroda Road, Naroda, Ahmedabad-380025. Pan: Aadfe6711B

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri Sudhendu Das, Sr. D.R

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

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No.1835/AHD/2019 िनधा"रण वष"/Asstt. Year:2016-2017 I.T.O, EAM Fruits LLP, Ward-7(2)(2), Vs. 23, New Fruit Market, Ahmedabad. Naroda Road, Naroda, Ahmedabad-380025. PAN: AADFE6711B (Applicant) (Respondent) Revenue by : Shri Sudhendu Das, Sr. D.R Assessee by : Shri Biren Shah, A.R सुनवाई क" तारीख/Date of Hearing : 19/05/2022 घोषणा क" तारीख /Date of Pronouncement: 3…

Dy. Commissioner of Income Tax, Central Cir.-3, Surat vs. Sh. Hareshbhai Mohanbhai Sakariya, Surat

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No.01/SRT/2021 (AY 2010-11) IT(SS)A No.09/SRT/2020 (AY 2014-15) (Hearing in Physical Court) Deputy Commissioner of Shri Dineshchandra D Income-tax, Central Circle- Koradia, 3Room No.507, 5th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/h.Navyug College, Gate, Surat-395001 Rander Road, Surat PAN No: ACUPK 3696 A Assistant Commissioner of Vs Income-tax, Central Circle-3, Room No.507, 5th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue…

ITO, Ward-3(3)(2), Ahmedabad vs. Shri Hemant Hiralal Shah, Ahmedabad

In the result, appeal of the Revenue and CO of the assessee are dismissed

ITA 744/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad06 May 2022AY 2014-15

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarwith Cross Objection No.174/Ahd/2019 Assessment Year :2014-15 Ito, Ward-3(3)(2) Shri Hemant Hiralal Shah Ahmedabad. Vs 112, Devang Apartment, Opp: Patel Hospital Nehru Park Vastrapur Ahmedabad 380 015. Pan : Abjps 1499 K अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Revenue By : Shri V.K. Singh, Sr.Dr Assessee By : Shri Karan Shah, Ar सुनवाई क" तार"ख/Date Of Hearing : 24/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 06/05/2022 आदेश/O R D E R Per T.R. Senthil Kumar: This Appeal Is Filed By The Revenue Against Order Dated 15.01.2018 Passed By The Ld.Commissioner Of Income-Tax (Appeals)- 7, Ahmedabad [For Short “Ld.Cit(A)] Relating To The Asst.Year 2014- 15. 2. Cross Objection Filed By The Assessee Has A Delay Of 111 Days. The Assessee Filed An Affidavit Stating That He Was Away From Usa During The Period 12.5.2019 & 05.07.2019 When Form No.36 Filed By The Revenue Was Served On Him At His Address. The Form No.36

For Appellant: Shri Karan shah, ARFor Respondent: Shri V.K. Singh, Sr.DR

Section 143(1)Section 234ASection 271(1)(c)Section 69Section 69A

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE S/SHRI PRAMOD M. JAGTAP, VICE PRESIDENT AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER With Cross Objection No.174/Ahd/2019 Assessment Year :2014-15 ITO, Ward-3(3)(2) Shri Hemant Hiralal Shah Ahmedabad. Vs 112, Devang Apartment, Opp: Patel Hospital Nehru Park Vastrapur Ahmedabad 380 015. PAN : ABJPS 1499 K अपीलाथ"/ (Appellant) "" यथ…

ACIT, Allahabad vs. M/S Sunsine Infrastate Pvt Ttd, Allahabad

In the result, the appeal filed by Revenue in ITA no

ITA 103/ALLD/2017[2011-2012]Status: DisposedITAT Allahabad04 May 2022AY 2011-2012

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

For Appellant: Shri Shantanu Dhamija, CIT-DRFor Respondent: Shri Parveen Godbole,CA

Section 132(1)Section 142(1)Section 144Section 153ASection 250

…P a g e | 1 ITA No. 103/Alld/2017 and C.O.No. 22/Alld/2017 (arising out of ITA No. 103/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH “DB”, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 The Assistant Commissioner of Sunshine Infraestate Income-tax, Central Circle, v. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. PAN: AANCS9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (arising out of ITA No.10…

The DCIT, Central Circle-1(2), Ahmedabad vs. M/S. Sthapatya Shilp Construction, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 907/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 907/Ahd/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/S. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. Pan: Abffs2922P

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT,D.R

Section 147Section 148Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 907/AHD/2019 With C.O.No.170/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-2011 D.C.I.T., M/s. Sthapatya Shilp Construction, Central Circle-1(2), Vs. 2, Abhiraj Complex, Ahmedabad. 68-B, Swastic Society, Ahmedabad. PAN: ABFFS2922P (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT,D.R Shri S.S. Shukla, Sr.D.R Assessee by : Ms Nupur Shah, A.R सुनवाई क" तारीख…

The DCIT, Circle-4, Ahmedabad vs. Shri Yogeshkumar Gupta, Ahmedabad

In the result appeal of the Revenue is hereby dismissed

ITA 416/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2006-07

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 416/Ahd/2016 िनधा"रण वष"/Asstt. Year:2006-2007 D.C.I.T., Shri Yogesh Kumar Gupta, Circle-4, Vs. 19, Samrpan Bunglow, Ahmedabad. Nr. Judges Bunglow Road, Satellite, Ahmedabad-380051. Pan: Acqpg9641R

For Appellant: Shri Aseem L. Thakkar, A.RFor Respondent: Shri Vijaykumar Jaiswal, CIT.D.R

Section 143(3)Section 68

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 416/AHD/2016 िनधा"रण वष"/Asstt. Year:2006-2007 D.C.I.T., Shri Yogesh Kumar Gupta, Circle-4, Vs. 19, Samrpan Bunglow, Ahmedabad. Nr. Judges Bunglow Road, Satellite, Ahmedabad-380051. PAN: ACQPG9641R (Applicant) (Respondent) Revenue by : Shri Vijaykumar Jaiswal, CIT.D.R Assessee by : Shri Aseem L. Thakkar, A.R सुनवाई क" तारीख/Date of Hearing : 22/02/2022 घोषणा क" तारी…

Shri Ramsangbhai Bachubhai Solanki, Ahmedabad vs. ITO, Ward-6(3), Ahmedabad

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

ITA 317/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad02 Mar 2022AY 2011-12

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2011-12 Shri Ramsangbhai Bachubhai Solanki, Income-Tax Officer, 299, Rajput Vas, Darbar Vas, Vs Ward 7(3), Rethal, Tal: Sanand, Ahmedabad Dist. Ahmedabad- 382210 Pan : Bwgps 3056 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri V.K. Singh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 24/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 02/03/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-:

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

Section 142(1)Section 143(2)Section 144

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘‘सी’’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Years : 2011-12 Shri Ramsangbhai Bachubhai Solanki, Income-Tax Officer, 299, Rajput Vas, Darbar Vas, Vs Ward 7(3), Rethal, Tal: Sanand, Ahmedabad Dist. Ahmedabad- 382210 PAN : BWGPS 3056 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Shri V.K. Singh, Sr DR सुनवाई क" तार"ख/Date of Hearing : 24/02/2022 घोषणा क" तार"ख /Date of Pro…

DCIT, New Delhi vs. M/S. Jaguar Buildcon Pvt. Ltd., New Delhi

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

ITA 284/DEL/2015[2012-13]Status: DisposedITAT Delhi31 Aug 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Sunita Singh, CIT-DRFor Respondent: Shri Rakesh Joshi, CA

Section 127Section 132Section 133(6)Section 139(1)Section 143(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.283/DEL/2015 & 284/DEL/2015 Assessment Years: 2011-12 & 2012-2013 Dy. Commissioner of vs. M/s. Jaguar Buildcon Pvt. Income Tax, Ltd., Central Circle-31, 30, Community Centre, New Delhi. Saket, New Delhi. TAN/PAN: AACCJ2199J (Appellant) (Respondent) Appellant by: Ms. Sunita Singh, CIT-DR. Respondent by: Shri Rakesh Joshi, CA Date of hearing: 23 06 2021 Date of pronouncement: 31 08 2021 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeals have been fi…