Toffee Agricultural Farms Pvt. Ltd. v. Income Tax Officer

141 Taxmann.com 429Reported decision2022#11132 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 143(3)Section 68Section 69CSection 132Section 153ASection 69ASection 142(1)Section 143(1)

Issues it is cited on

section 31(3)section 31section 251(1)(a)section 251(1)section 69bsection 251section 69cunexplained expenditureincome-tax officercommissioner (appeals)first appealsection 142

Judgments citing Toffee Agricultural Farms Pvt. Ltd. v. Income Tax Officer

THE ABHINANDAN CO-OPERATIVE GROUP HOUSING SOCIETY LIMITED,GURGAON vs. ITO WARD-4(4), GURGAON

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

ITA 1850/DEL/2023[2011-12]Status: DisposedITAT Delhi18 Dec 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Vimal Kumarthe Abhinandan Co- Vs. Income Tax Office Operative Group Housing Ward – 4(4) Society Limited Gurgaon Plot No.Gh-8, Sector – 51, Gurgaon, Haryana – 18 Pan : Aabat 5987 D (Appellant) (Respondent) Assessee By Shri Suraj Bhan Nain, Adv. & Shri Mahfuzur Rehman, C.A. Respondent By Shri Amit Katoch, Sr. D.R. Date Of Hearing 09.10.2024 Date Of Pronouncement 18.12.2024 O R D E R Per Vimal Kumar, Jm:

Section 142Section 143(3)Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’ NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER The Abhinandan Co- Vs. Income Tax Office operative Group Housing Ward – 4(4) Society Limited Gurgaon Plot No.GH-8, Sector – 51, Gurgaon, Haryana – 18 PAN : AABAT 5987 D (Appellant) (Respondent) Assessee by Shri Suraj Bhan Nain, Adv. and Shri Mahfuzur Rehman, C.A. Respondent by Shri Amit Katoch, Sr. D.R. Date of Hearing 09.10.2024 Date of Pronouncement 18.12.2024 O R D E R PER VIMAL KUMAR, JM: 1. The appeal filed by assessee is against the order dated 24.05.2023 of L…

SUWALKA AND SUWALKA PROPERTIES AND BUILDERS PVT LTD,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRLCE, KOTA, KOTA, RAJASTHAN

ITA 302/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Oct 2024AY 2017-18

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT
Section 115BSection 129Section 142Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68Section 69A

…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.302/JP/2024 fu/kZkj.k o"kZ@Assessment Years :2017-18 cuke Suwalka and Suwalka Properties Asst. Commissioner of Vs. and Builders Pvt. Ltd. Income Tax, Bundi Road, Kunhari Ladpura, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCS 7054 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Sh.…

FEATHER INFOTECH P.LTD,DELHI vs. DCIT, GURGAON

In the result, the captioned appeal of the assessee in ITA No891/Del/2022 concerning

ITA 977/DEL/2022[2009-10]Status: DisposedITAT Delhi13 Feb 2024AY 2009-10

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri C.S. Anand, AdvocateFor Respondent: Shri T. James Singson, CIT-D.R
Section 132Section 143(3)Section 153ASection 153A(1)(b)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITAs No.977 & 891/Del/2022 Assessment Year 2009-10 & 2013-14 Feather Infotech Pvt. Ltd. DCIT C/o Ajay Kanjhlia & Associates Vs. Central Circle-I Chartered Accountants Gurgaon 3605, 1st Floor, 8th Street, Vishwas Nagar, Shahdara, Delhi. TAN/PAN: AABCF3620M (Appellant) (Respondent) Assessee by: Shri C.S. Anand, Advocate Revenue by: Shri T. James Singson, CIT-D.R. Date of hearing: 10.01.2024 Date of Pronouncement: 13.02.2024 ORDER PER PRADIP KUMAR KEDIA, AM : Both…

FEATHER INFOTECH P.LTD,DELHI vs. DCIT, GURGAON

In the result, the captioned appeal of the assessee in ITA No891/Del/2022 concerning

ITA 891/DEL/2022[2013-14]Status: DisposedITAT Delhi13 Feb 2024AY 2013-14

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri C.S. Anand, AdvocateFor Respondent: Shri T. James Singson, CIT-D.R
Section 132Section 143(3)Section 153ASection 153A(1)(b)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITAs No.977 & 891/Del/2022 Assessment Year 2009-10 & 2013-14 Feather Infotech Pvt. Ltd. DCIT C/o Ajay Kanjhlia & Associates Vs. Central Circle-I Chartered Accountants Gurgaon 3605, 1st Floor, 8th Street, Vishwas Nagar, Shahdara, Delhi. TAN/PAN: AABCF3620M (Appellant) (Respondent) Assessee by: Shri C.S. Anand, Advocate Revenue by: Shri T. James Singson, CIT-D.R. Date of hearing: 10.01.2024 Date of Pronouncement: 13.02.2024 ORDER PER PRADIP KUMAR KEDIA, AM : Both…

PRASHANT PITTI,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, the appeal of the assessee is allowed

ITA 3032/DEL/2022[2016-17]Status: DisposedITAT Delhi07 Feb 2024AY 2016-17

Bench: Shri M. Balaganesh & Ms. Astha Chandraasstt. Year 2016-17 Prashant Pitti, Vs. Acit, C-179, Central Circle-4, Vivek Vihar, Delhi. New Delhi-110095. Pan Awxpp4522D (Appellant) (Respondent)

For Appellant: Shri Nirbhay Mehta, Adv. &For Respondent: Shri P N Barnwal, CIT (DR)
Section 131Section 132Section 143(3)Section 153ASection 250Section 251(1)(a)Section 68Section 69A

…ITA No.- 3032/Del/2022 Prashant Pitti INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2016-17 Prashant Pitti, Vs. ACIT, C-179, Central Circle-4, Vivek Vihar, Delhi. New Delhi-110095. PAN AWXPP4522D (Appellant) (Respondent) Assessee by: Shri Nirbhay Mehta, Adv. & Shri Anoop Mehta, CA Department by: Shri P N Barnwal, CIT (DR) Date of Hearing: 21.11.2023 Date of 07.02.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM This appeal filed by the assessee is directed against the order dated 28.10.2022 of the…

GOEL EXIM INDIA PRIVATE LTD. ,DELHI vs. ACIT CENTRAL CIRCLE-28, DELHI

In the result, the appeal of the assessee is allowed

ITA 563/DEL/2022[2016-17]Status: DisposedITAT Delhi02 Nov 2023AY 2016-17

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2016-17 Goel Exim India Private Acit Limited Central Circle-28 4Th Shop No.403, Floor, Vs. Delhi 2633-2634, 4Th Floor, Bank Street, Karol Bagh, New Delhi-110005 Pan No.Aaacg1799B (Appellant) (Respondent) Appellant By Sh. Anup Mehta, Ca Respondent By Sh. Sh. Vivek Upadhyay, Sr. Dr Date Of Hearing: 02/11/2023 Date Of Pronouncement: 02/11/2023 Order Per N. K. Billaiya, Am: This Appeal By The Assessee Is Preferred Against The Order Of The Cit(A)-29, New Delhi Dated 19.08.2021 Pertaining To A.Y. 2016-17. 2. The Sum & Substance Of The Grievance Of The Assessee Is That The Cit(A) Erred In Confirming The Levy Of Penalty U/S. 271 (1) (C) Of The Act.

Section 143(3)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2016-17 Goel Exim India Private ACIT Limited Central Circle-28 4th Shop No.403, Floor, Vs. Delhi 2633-2634, 4th Floor, Bank Street, Karol Bagh, New Delhi-110005 PAN No.AAACG1799B (APPELLANT) (RESPONDENT) Appellant by Sh. Anup Mehta, CA Respondent by Sh. Sh. Vivek Upadhyay, Sr. DR Date of hearing: 02/11/2023 Date of Pronouncement: 02/11/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-29, N…

DCIT, CENTRAL CIRCLE-28, NEW DELHI vs. GOEL EXIM INDIA PVT. LTD. , DELHI

ITA 1592/DEL/2021[2016-2017]Status: DisposedITAT Delhi22 Sept 2023AY 2016-2017

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmadcit, Vs. M/S. Goel Exim India Pvt. Ltd. 2606/4, 1St Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent) M/S. Goel Exim India Pvt. Vs. Acit, Ltd.2606/4, Central Circle-28, 1St Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent)

Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Vs. M/s. Goel Exim India Pvt. Ltd. 2606/4, 1st Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 PAN : AACCG1799B (APPELLANT) (RESPONDENT) M/s. Goel Exim India Pvt. Vs. ACIT, Ltd.2606/4, Central Circle-28, 1st Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 PAN : AACCG1799B (APPELLANT) (RESPONDENT) Appellant by Sh. Nirbhay Mehta, Adv. Revenue by Sh. Vivek Vardhan, Sr. DR Date of he…

GOEL EXIM INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 1201/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2023AY 2016-17

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmadcit, Vs. M/S. Goel Exim India Pvt. Ltd. 2606/4, 1St Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent) M/S. Goel Exim India Pvt. Vs. Acit, Ltd.2606/4, Central Circle-28, 1St Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent)

Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Vs. M/s. Goel Exim India Pvt. Ltd. 2606/4, 1st Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 PAN : AACCG1799B (APPELLANT) (RESPONDENT) M/s. Goel Exim India Pvt. Vs. ACIT, Ltd.2606/4, Central Circle-28, 1st Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 PAN : AACCG1799B (APPELLANT) (RESPONDENT) Appellant by Sh. Nirbhay Mehta, Adv. Revenue by Sh. Vivek Vardhan, Sr. DR Date of he…

DCIT-1(1), BHOPAL vs. M/S GLOBUS MEGA PROJECT PVT. LTD, BHOPAL

In the result, both the appeals filed by the Revenue are dismissed and C

ITA 577/IND/2018[2010-11]Status: HeardITAT Indore08 Sept 2022AY 2010-11
For Appellant: Shri P.K. Mitra, CIT/DRFor Respondent: Shri Manoj Fadnis, A.R
Section 132Section 142ASection 143Section 143(3)Section 153CSection 40Section 69C

…ent in the case of CIT vs. A.L. Homes reported in (2018) 401 ITR 285 and Tribunal judgment in the case of Westland Buildtech (P.) Ltd. vs. ITO New Delhi reported in (2016) 76 taxmann.com 142 and also Delhi Tribunal in the case of Toffee Agricultural Pvt. Ltd. 141 Taxmann.com 429. Thus the addition made on account of unexplained expenditure is liable to be deleted. 8.2. Regarding u/s. 40(a)(ia) disallowance, the ld. D.R. taken us to page no. 72 of the Paper Book which is the ledger account relating to legal and professional fees wherein a sum of Rs. 11,33,500/- is paid to Municipal Corporation, Bhopal on 03.08.20…

Toffee Agricultural Farms Pvt. Ltd. v. Income Tax Officer (141 Taxmann.com 429) — Cited in 9 Judgments | BharatTax