Tarasafe International (P.) Ltd. v. Deputy Commissioner of Income

153 Taxmann.com 282Income Tax Appellate Tribunal2023#10452 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 147Section 148Section 143(3)Section 35(1)(ii)Section 68Section 133ASection 139(1)Section 139(4)

Issues it is cited on

section 35(1)(ii)section 35(1)mere change of opinionborrowed satisfactionsection 35penny stocksection 10(38)change of opiniontangible materialescapement of incomesection 133aaccommodation entry

Judgments citing Tarasafe International (P.) Ltd. v. Deputy Commissioner of Income

MULTI MANTECH INTERNATIONAL PRIVATE LIMITED,AHMEDABAD vs. DCIT CIRCLE 17(1), NEW DELHI

In the result, appeal of assessee in ITA No

ITA 3480/DEL/2023[2014-15]Status: DisposedITAT Delhi16 Feb 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Pallav, CAFor Respondent: Shri Ankush Kalra, Sr. DR
Section 12ASection 142(1)Section 143(2)Section 143(3)Section 14ASection 35Section 35(1)(ii)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3480/DEL/2023 [A.Y 2014-15] Multi Mantech International Vs. The Dy. CIT Pvt Ltd., M Square Circle – 17(1) Millennium Plaza New Delhi Judges Bungalow Road Opp. Swami Narayan Temple Ahmedabad City, Ahmedabad PAN: AAACM 0268 M (Appellant) (Respondent) Assessee By : Shri Pallav, CA Shri Ritik, CA Department By : Shri Ankush Kalra, Sr. DR Date of Hearing : 12.01.2026 Date of Pronouncement : 12.01.2026 ORDER PER NAVEEN CHANDRA, AM :- This appeal by…

KRISH WINES,JALGAON vs. ACIT CIRCLE 1,, JALGAON

ITA 2098/PUN/2024[2017-18]Status: DisposedITAT Pune27 Oct 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 142(1)Section 143(2)Section 145Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.2098/PUN/2024 Assessment year : 2017-18 Krish Wines Vs. ACIT, Circle – 1, Jalgaon (Respondent) C S No.3744, Station Road, Chalisgaon, Jalgaon – 424101 PAN: AACFR8799M (Appellant) Assessee by Department by Date of hearing Date of pronouncement : : : : Shri Pramod S Shingte Shri Ramnath P Murkunde 20-08-2025 27-10-2025 ORDER PER R.K. PANDA, VP: This appeal filed by the assessee is directed against the order dated 16.08.2024 of the Ld. CIT(A) / NFAC, Delhi relating to asses…

KAILASH CHAND,JAIPUR vs. ITO WARD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

ITA 565/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Sh. Dinesh Badgujar, Addl. CIT
Section 142(1)Section 144Section 144BSection 147Section 148Section 234A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,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, vk;dj vihy la-@ITA No. 565/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Kailash Chand ITO, Vs. Village Patharedi, Tehsil- Ward-Behror Kotputli, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHDPC7760R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya, Adv. & Sh. Devang Gargieya, Adv. jktLo dh vksj…

TIJARIA POLYPIPES LIMITED,JAIPUR vs. DCIT CIRLCE 4, JAIPUR

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR
Section 143(3)Section 147Section 148Section 68

…{ "clean_text": "आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nश्रीराठौड़ कमलेशजयन्तभाई, लेखा सदस्य एव श्रीनरेन्द्रकुमार, न्यायिकसदस्य के समक्ष\nBEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM\nआयकरअपीलसं. / ITA No. 616/JPR/2024\nनिर्धारणवर्ष / AssessmentYear : 2013-14\nTijariaPolypipes Ltd.\nSP-1-2316, Ramchandrapura, RIICO Vs. The DCIT\nIndustrial Area, Sitapura, Jaipur- 302 022\nCircle-4\nJaipur\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACCT 4796 M\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeb…

ACIT - 14(1)(2), MUMBAI, MUMBAI vs. D THAKKAR DEVELOPERS PVT. LTD., MUMBAI

In the result, both the appeals are partly allowed for statistical purposes

ITA 3477/MUM/2023[2014-15]Status: DisposedITAT Mumbai20 Dec 2024AY 2014-15

Bench: Smt. Beena Pillai & Smt. Renu Jauhrid Thakkar Developers Pvt. V/S. Dcit 14(1)(2), Mumbai Ltd. बनाम Aayakar Bhavan, D1 & D2, 4Th Floor, Court Churchgate, Mumbai Chambers, Vitthaldas Maharashtra-400020 Thackersey Marg, 35 New Marine Lines, Marine Lines, Maharashtra-400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcp6396E Appellant/अपीलार्थी .. Respondent/प्रतिवादी Acit 14(1)(2), Mumbai V/S. D Thakkar Developers Pvt. Room No. 455, 4Th Floor, बनाम Ltd. Aayakar Bhavan, M K. 1105/1106, Universal Road, Mumbai Magestic, Behind Rbk Maharashtra-400020 International School, P. L. Lokhande, Marg, Chembur West, Mumbai-400043 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcp6396E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Kirith ShethFor Respondent: Shri R. R. Makwana
Section 143Section 143(3)Section 148Section 250Section 263Section 35Section 35(1)Section 35(1)(ii)Section 35(1)(vii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER D Thakkar Developers Pvt. v/s. DCIT 14(1)(2), Mumbai Ltd. बनाम Aayakar Bhavan, D1 & D2, 4th Floor, Court Churchgate, Mumbai Chambers, Vitthaldas Maharashtra-400020 Thackersey Marg, 35 New Marine Lines, Marine Lines, Maharashtra-400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCP6396E Appellant/अपीलार्थी .. Respondent/प्रतिवादी ACIT 14(1)(2), Mumbai v/s. D Thakkar Developers Pvt. Room No. 455, 4th Floor, बनाम Ltd. Aayakar Bhavan, M K. 1105/1106, Universal Road, Mumbai Magestic, Be…

MAA SHARDA COLD STORAGE,KAUSHAMBI vs. ITO WARD- 2(5), ALLAHABAD

In the result, the appeal of the assessee bearing ITA No

ITA 4/ALLD/2024[2017-18]Status: DisposedITAT Allahabad22 Nov 2024AY 2017-18

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.04/Alld/2024 Assessment Year: 2017-18

Section 143(2)Section 143(3)Section 234BSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD. BEFORE SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER AND NIKHIL CHOUDHARY, ACCOUNTANT MEMBER I.T.A. No.04/Alld/2024 Assessment Year: 2017-18 Maa Sharda Cold Storage, Vs. ITO, Ward-2 (5), Samda Manjhanpur, Allahabad. Kaushambi, U.P. [PAN:AAOFM5747Q] (Respondent) (Appellant) Appellant by Sh. S.K. Jaiswal, CA Respondent by Sh. A.K. Singh, Sr. DR Date of Hearing 01.10.2024 Date of Pronouncement 22.11.2024 ORDER Per: Udayan Das Gupta, JM This appeal is filed by the assessee against the order of the Ld. CIT (A), NFAC, dated 16/10/2023, passed u/s 250 of the…

ASST. COMMISSIONER OF INCOME TAX, PANVEL CIRCLE PANVEL vs. OUTABOX MEDIA SOLUTIONS LLP, GHATKOPAR MUMBAI

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

ITA 177/PUN/2024[2017-18]Status: DisposedITAT Pune07 Nov 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

For Appellant: Shri Gunjan H KakkadFor Respondent: Shri Ramnath P Murkunde
Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2017-18 ACIT, Panvel Circle, Outabox Media Solutions LLP 710, 7th Floor, Bhaveshwar Arcade Annexe, Panvel Vs. LBS Marg, Ghatkopar, Mumbai – 400086 PAN: AAEFO2800L (Appellant) (Respondent) Assessee by : Shri Gunjan H Kakkad Department by : Shri Ramnath P Murkunde Date of hearing : 18-09-2024 Date of pronouncement : 07-11-2024 O R D E R PER R.K. PANDA, VP : This appeal filed by the Revenue is directed against the order dated 24.11.2023 of the CIT(A) / NFAC, De…

GOYAL VEGOILS LIMITED ,KASAR ,KOTA vs. DCIT , CIRCLE -2, KOTA

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,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, vk;dj vihy la-@ITA No. 243/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Goyal Vegoils Limited DCIT, Vs. C/o Goyal Vegoils Villahe Kasar, Circle-02, Kota NH-12, Tehsil Ladpura, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCG 2595 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, CA jktLo dh vksj…

SURENDRA KUMAR KAPUR. ,KOLKATA vs. DCIT,CIR-22, KOLKATA, KOLKATA

In the result, the appeal is dismissed and the substantial questions of law are answered against the revenue

ITA 1354/KOL/2023[2013-14]Status: DisposedITAT Kolkata14 Aug 2024AY 2013-14

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.1354/Kol/2023 Assessment Year: 2013-14 Surendra Kumar Kapur ………. Appellant (Pan: Afxpk4223K) Vs. Dcit, Circle-22, Kolkata ………… Respondent Appearances By: Shri Akkal Dudhwewala, Ar Appeared For Appellant. Shri Bonnie Debbarma, Jcit, Sr. Dr Appeared For Respondent. Date Of Concluding The Hearing : 11.06.2024 Date Of Pronouncing The Order : 14.08.2024 Order Per Manish Borad: This Appeal Filed By The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2013-14 Is Directed Against The Order Passed U/S 250 Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi [In Short Ld. “Cit(A)”] Dated 12.06.2023 Arising Out Of The Assessment Framed U/S 143(3) Of The Act By Dcit, Circle-22, Kolkata Dated 31.03.2016. I.T.A. No. 1354/Kol/2023 A Y: 2013-14, Surendra Kumar Kapur 2. Though Registry Has Reported That This Appeal Of The Assessee Is Time Barred By 62 Days However, Considering The Date Of Receipt Of The Impugned Order, We Find That There Is No Delay In Filing This Appeal. We, Therefore, Proceed To Adjudicate The Appeal On Merits.

Section 133ASection 143(1)(a)Section 143(2)Section 143(3)Section 250Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सद"य एवं "ी संजय सरमा, "ाियक सद" के सम" Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No.1354/KOL/2023 Assessment Year: 2013-14 Surendra Kumar Kapur ………. Appellant (PAN: AFXPK4223K) Vs. DCIT, Circle-22, Kolkata ………… Respondent Appearances by: Shri Akkal Dudhwewala, AR appeared for Appellant. Shri Bonnie Debbarma, JCIT, Sr. DR appeared for Respondent. Date of concluding the hearing : 11.06.2024 Date of pronouncing the order : 14.08.2024 ORDER Per Manish Borad, Accountant Member: This appeal filed…

SPECTRUM FOODS LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)
Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,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, vk;dj vihy la-@ITA No. 38/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke M/s Spectrum Foods Limited The Income Tax Officer, Vs. L-5, B-II, Surya House, Krishna Jaipur Marg, C-Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 3704 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar, Adv. jktLo dh…