Umesh Krishnani v. ITO

35 Taxmann.com 598High Court2013#11588 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(3)Section 263Section 56(2)(viib)Section 68

Issues it is cited on

source of sourcegenuineness of the transactionunexplained cash creditsection 68personcompanyinterestsection 14section 143(3)total income

Judgments citing Umesh Krishnani v. ITO

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, 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…

M/S. LADO CERAMIC PVT. LTD.,BELA (RANGPAR), DIST. MORBI. vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

ITA 72/RJT/2021[2016-17]Status: DisposedITAT Rajkot18 Oct 2023AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, Ld. A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.72/Rjt/2021 (Assessment Year: 2016-17) M/s. Lado Ceramic Pvt. Ltd., Vs. The Principal Commissioner of Survey No. 255/P1/P1, Jetpar Pipali Income Tax, Road, At Bela, Dist. Morbi-363641 Rajkot-1 [PAN No.AACCL7489F] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, Ld. A.R. Respondent by: Shri Shramdeep Sinha, CIT DR Date of Hearing 04.09.2023 Date of Pronouncement 18.10.2023 O R D E R PER SIDDHARTHA NA…

KANCHAN PLASTICS PRIVATE LIMITED,CUTTACK vs. DEPUTY COMMISSIONER OF INCOME TAX ASMNT CIRCLE-2(1), CUTTACK

In the result, appeal filed by the assessee stands allowed

ITA 198/CTK/2022[2017-18]Status: HeardITAT Cuttack22 Mar 2023AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Kanchan Plastics Pvt Ltd., Kanchan Plastics Pvt Ltd., Vs. Dcit, Asmnt Circle Dcit, Asmnt Circle-2(1), 222, Banka Bazar, Cuttack 222, Banka Bazar, Cuttack Cuttack Pan/Gir No. Pan/Gir No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mohit Sheth, Ar Mohit Sheth, Ar Revenue By : Shri S.C.Mohanty, Sr. S.C.Mohanty, Sr. Dr

For Appellant: Shri Mohit Sheth, ARFor Respondent: Shri S.C.Mohanty, Sr
Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2017-18 Kanchan Plastics Pvt Ltd., Kanchan Plastics Pvt Ltd., Vs. DCIT, ASMNT Circle DCIT, ASMNT Circle-2(1), 222, Banka Bazar, Cuttack 222, Banka Bazar, Cuttack Cuttack PAN/GIR No. PAN/GIR No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Mohit Sheth, AR Mohit Sheth, AR…

SHRI MILAP HARESHKUMAR SOMAIYA,JAMNAGAR vs. THE ACIT, CIRCLE-1, JAMNAGAR

In the result, the appeal filed by the Assessee is allowed

ITA 20/RJT/2020[2016-17]Status: DisposedITAT Rajkot17 Feb 2023AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 24Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year: 2016-17 Milap Hareshkumar The DCIT, Circle-2(2), Somaiya matru Ashish, Jamnagar Amba Vijay Society, Nr. Vs Gita Vidhyalaya Mandir (Respondent) Jamnagar, Gujarat PAN No: BOYPS7496M (Appellant) Assessee Represented: Shri Dushyant Maharshi, A.R. Revenue Represented: Shri B.D. Gupta, Sr. D.R. Date of hearing : 02-02-2023 Date of pronouncement : 17-02-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- Th…

DY. COMMR. OF INCOME TAX, MORBI CIRCLE,, MORBI vs. M/S QUTONE CERAMIC P. LTD., MORBI

In the result, appeal of the Revenue is dismissed

ITA 219/RJT/2017[2013-14]Status: DisposedITAT Rajkot28 Sept 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2013-14

For Appellant: Shri Shramdeep Sinha, CIT (DR)For Respondent: Shri Sarvesh Gohil, AR
Section 133(6)Section 142(1)Section 14ASection 36(1)(va)Section 68

…ITA No.219/RJT/2017 Assessment Year: 2013-14 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2013-14 Dy. Commissioner of Income Tax, vs. M/s. Qutone Ceramic Pvt. Ltd., Morbi Circle, Morbi. 8-A, National Highway, At. Dhuva, Tal. Wankaner. [PAN – AAACQ 1841 L] (Appellant) (Respondent) Appellant by : Shri Shramdeep Sinha, CIT (DR) Respondent by : Shri Sarvesh Gohil, AR Date of hearing : 05.09.2022 Date of pronouncement : 28.09.2022 O R D E R PER…

SHRI DINESH LADURAMJI CHOUDHARY,,SURAT vs. THE INCOME TAX OFFICER, WARD-5(1), ( NEW WARD-2(2)(1), ), SURAT

In the result, appeal of the assessee is partly allowed

ITA 1144/AHD/2015[2009-10]Status: DisposedITAT Surat25 Oct 2019AY 2009-10

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.1144/Ahd/2015 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dinesh Laduramji Vs The Income Tax Officer, Choudhary, 1051-52, Adarsh . Ward-5(1), Surat. Market-2, Ring Road, (New Ward -2(2)(1), Surat) Surat – 395 002. [Pan: Afepc 9017 Q] अपीलाथ" / Appellant ""यथ"/Respondent

Section 131Section 68

…Shri Dinesh Laduramji Choudhary Vs. ITO, Ward-5(1), Surat/ITA No.1144/AHD/2015 for A.Y. 2009-10 Page 1 of 13 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.1144/AHD/2015 "नधा"रण वष"/Assessment Year: 2009-10 Shri Dinesh Laduramji Vs The Income Tax Officer, Choudhary, 1051-52, Adarsh . Ward-5(1), Surat. Market-2, Ring Road, (New Ward -2(2)(1), Surat) Surat – 395 002. [PAN: AFEPC 9017 Q] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Ramesh Malpani – CA…

SINGIRI SRIKANTH PADMAPRIYA,CHENNAI vs. DCIT NON CORPORATE CIRCLE 12(1), CHENNAI

In the result, the assessee’s appeal is treated as allowed for

ITA 2662/CHNY/2017[2013-14]Status: DisposedITAT Chennai12 Dec 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. Sushma Harini, Advocate
Section 68

…आयकर अपील"य अ"धकरण ,’बी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. No. 2662/Chny/2017 "नधा"रण वष"/Assessment Year : 2013-14 Smt. Singiri Srikanth Padmapriya, The Deputy Commissioner of No. 12, Govindappa Naicken Street, Vs. Income Tax, Chennai – 600 001. Non Corporate Circle 12(1), Chennai – 600 006. [PAN: AALPP 7763Q] (#$यथ&/Respondent) (अपीलाथ"/Appellant) Assessee by : Shri. Sushma Harini, Advocate : Shri. Har…

GEMORIOUM,JAIPUR vs. ITO, JAIPUR

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

ITA 378/JPR/2014[2010-11]Status: DisposedITAT Jaipur28 Feb 2018AY 2010-11
For Appellant: Shri Rohan Sogani (CA)For Respondent: Smt. Poonam Rai, (DCIT)
Section 145(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 378/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2010-11. cuke M/s. Gemorium, The Income Tax Officer, Vs. 1969, Dhabhaiji Ka Khura, Ward 5(1), Ramganj Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AACFG 7515 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani (CA) jktLo dh vksj ls@ Revenue by : Smt. Poonam Rai, (DCI…

LATE SHRI SANJAY PALIYA THROUGH L/H SMT. JAISHREE PALIYA,PIPARIYA vs. THE DCIT, CIRCLE, ITARSI

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

ITA 922/IND/2016[2012-13]Status: DisposedITAT Indore30 May 2017AY 2012-13

Bench: Shri C.M. Garg & Shri O.P. Meena

Section 234BSection 271(1)(c)Section 68

…Late shri Sanjay Paliya ITA 922/Ind/2016 आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ITA. No. 922/Ind/2016 "नधा"रण वष" /Assessment Year: 2012-13 Late Shri Sanjay Paliya Through L/H Smt. JaishreePaliya Pipariya :: अपीलाथ" /Appellant PAN – ABXPP 5864H Vs Dy. CIT, Circle :: ""यथ"/Respondent Itarsi Shri Ashish Goyal & Shri N.D. "नधा"रती क" ओर से/Assessee by Patwa राज"व क" ओर से/Revenue by Shri Mohd. Javed 24.5.2017 सुनवाई क" तार"ख Date of hearing 30.5.2017 उ"घोषणा क" त…