Vardhman Overseas Ltd., 343 ITR 408 (Del) and Dattatray Poultry Breeding Farm P. Ltd. v. ACIT

104 Taxmann.com 366High Court2019#8684 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Issues it is cited on

proximate nexussection 269ssection 36(2)protective assessmentstatement under section 132(4)section 131(1a)retracted statementsection 41(1)source of sourcesection 269ssbusiness expediencysection 41

Judgments citing Vardhman Overseas Ltd., 343 ITR 408 (Del) and Dattatray Poultry Breeding Farm P. Ltd. v. ACIT

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 978/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

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

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 977/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

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

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 976/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

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

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

SMT. RITABEN SAKETKUMAR TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 975/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

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

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

THE ITO WARD-5(3)(1) (PREVIOUSLY THE ACIT, CENTRAL CIRCLE-2(2)), AHMEDABAD vs. SHRI SAKETKUMAR RUGNATH TANNA LEGAL HEIR OF LATE SMT. INDUMATIBEN RUGNATH TANNA, AHMEDABAD

In the result the assessee appeal in ITA

ITA 921/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

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

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

THE ACIT, CENTRAL CIRCLE-2(2), AHMEDABAD vs. SMT. RITABEN SAKETKUMAR TANNA, AHMEDABAD

In the result the assessee appeal in ITA

ITA 920/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2007-08

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

Section 132Section 133ASection 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos.977 & 978/Ahd/2019 IT(SS)A No. 343/Ahd/2019 Asst. Years 2007-08 & 2014-15 & 2013-14 Saketkumar Rugnath Tanna The D.C.I.T, 68, Chimanbhai Jivabhai Central Circle-2(2), Market,Vasna, Vs Ahmedabad. Ahmedabad-382460. PAN: ABCPT5144R (Appellant) (Respondent) ITA No.976/Ahd/2019 & IT(SS)A No. 337/Ahd/2019 Asst. Year 2014-15 & 2013-14 Indumati Rugnath Tanna, The D.C.I.T, By L/h.Saketkumar Central Circle-2(2), Rugnath Tanna, Vs Ahmedabad. 68, Chimanbhai Jivabhai…

RAUNIKA FASHION,NEW DELHI vs. ITO WARD 21(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2311/DEL/2019[2015-16]Status: DisposedITAT Delhi23 May 2023AY 2015-16

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Shri Atiq Ahemad, Sr.DR
Section 133(6)Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2311/DEL/2019 Assessment Year 2015-16 Raunika Fashion Pvt. Ltd. Vs. The Income Tax Officer J- 1906 LGF (Lower Ground Floor) Ward-21(1) CR Park New Delhi New Delhi TAN/PAN: AADCR2715H (Appellant) (Respondent) Appellant by: None Respondent by: Shri Atiq Ahemad, Sr.DR Date of hearing: 16 05 2023 Date of pronouncement: 23 05 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee against the order of the ld. Commissioner…

BHUPENDRA HOUSE CRANE SERVICE PVT. LTD.,,MEHSANA vs. THE DCIT, MEHSANA CIRCLE,, MEHSANA

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

ITA 979/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royassessment Year : 2014-15 Bhupendra House Crane Dcit, Services Pvt. Ltd., Vs Mehsana Circle, 1, Opp. Ongc Fire Station, Mehsana Highway Road, Palavasana, Mehsana [Pan : Aadcb 2969 H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Biren Shah, Ar Revenue By : Shri V.K. Mangla, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 07/09/2022 घोषणा क" तार"ख /Date Of Pronouncement: 12/10/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Gandhinagar, Ahmedabad [“Cit(A) In Short]” Dated 08.01.2018. 2. The Issue Raised In Ground No.1 Relates To The Addition Of Rs.9,218/- Made By The Assessing Officer & Confirmed By The Learned Cit(A) On Account Of Interest Attributable To Interest Free Advance Paid To Shri Hoshiyarsingh B. Luhar.

For Appellant: Shri Biren Shah, ARFor Respondent: Shri V.K. Mangla, Sr. DR
Section 143(2)Section 40A(2)(b)Section 41(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2014-15 Bhupendra House Crane DCIT, Services Pvt. Ltd., Vs Mehsana Circle, 1, Opp. ONGC Fire Station, Mehsana Highway Road, Palavasana, Mehsana [PAN : AADCB 2969 H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Biren Shah, AR Revenue by : Shri V.K. Mangla,…

THE DY. COMMR. OF INCOME TAX, CIR.-2,, JAMNAGAR vs. ADITYA COKE PRIVATE LIMITED,, BHACHAU - KUTCH

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

ITA 554/RJT/2015[2012-13]Status: DisposedITAT Rajkot16 Sept 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 554/Rjt/2015 िनधा"रण वष"/Asstt. Years: 2012-2013 D.C.I.T., Aditya Coke Private Limited, Circle-2, Vs. Survey No.14, Jamnagar Village Chopadva, Tal. Bhachai, Dist. Kutch, (Gujarat)

For Appellant: Shri P.V. Shivraman, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R
Section 133(6)Section 41(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 554/Rjt/2015 िनधा"रण वष"/Asstt. Years: 2012-2013 D.C.I.T., Aditya Coke Private Limited, Circle-2, Vs. Survey No.14, Jamnagar Village Chopadva, Tal. Bhachai, Dist. Kutch, (Gujarat) PAN: AAECA3029Q Revenue by : Shri Aarsi Prasad, CIT. D.R Assessee by : Shri P.V. Shivraman, A.R सुनवाई क" तारीख/Date of Hearing : 07/07/2022 घोषणा क" तारीख /Date of Pronouncement: 16/09/2022 आदेश/O R D E R PER BENCH: The capt…

THE ITO., WARD-2(1)(1),, AHMEDABAD vs. GAYATRI INTERMEDIATES PVT. LTD.,, AHMEDABAD

In the result, appeal filed by the Revenue is dismissed

ITA 3074/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad10 Dec 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri Tushar Hemani & P.B. Parmar
Section 41Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 3074/AHD/2015 (Assessment Year: 2012-13) Income Tax Officer, Ward- V/S M/s Gayatri Intermediates 2(1)(1), Ahmedabad Ltd. 201/2/3 Phase-III, GIDC, Vatva, Ahmedabad (Appellant) (Respondent) PAN: AAACG5330N Appellant by : Shri Lalit P. Jain, Sr. D.R. Respondent by : Shri Tushar Hemani & P.B. Parmar (आदेश)/ORDER Date of hearing : 03 -10-2019 Date of Pronouncement : 10 -12-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. This appeal filed by the Revenu…

DHARAMTAR MOTORS SERVICES PETROLEUM PRODUCT,,AHMEDABAD vs. THE ITO, WARD-6(1)(4),, AHMEDABAD

In the results, both the appeals of the assessee are allowed

ITA 1438/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad21 Nov 2019AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1438 & 2534/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-2013 M/S Dharamtar Motor Services Income Tax Officer, Petroleum Product, Vs. Ward 6(1)(4) C/O. Ketan H. Shah, Advocate 903, Ahmedabad. Sapphire Complex, C.G. Road, Navrangpura, Ahmedabad. Pan: Aabfd9182F

For Respondent: Shri L.P. Jain, Sr. D.R
Section 271(1)(c)Section 68

…ing notice u/s 133(6) by the Assessing Officer. In our case, the AO has applied sec. 41(1) to the amount credited to partner's account and addition sought to be made in the case of the appellant i.e. registered firm. • Gujarat High Court in Dattatray Poultry, 104 Taxmann.com 366 dated 29-01- 2019. Identical finding wherein, it is held that, when the genuineness of sundry creditors has been doubted, of respective years then sec. 68 would be applicable in respective years but not sec. 41(1). In this case, there was inquiry under 133(6] has also been made and therefore, genuineness has been doubted. In para 14 of th…

THE ACIT, CIRCLE-5,, AHMEDABAD vs. SMT. MADHURI PRADIPKUMAR KAWADIYA,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

ITA 1803/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad15 Jul 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Rifaur Rahman

For Appellant: Shri Tushar Hemani, ARFor Respondent: Shri L.P. Jain, Sr.DR
Section 41Section 41(1)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI RIFAUR RAHMAN, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1803/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2011-12 DCIT, Cir.3(1)(2) Vs. Smt.Madhuri Pradipkumar Kawadiya Ahmedabad. C-302, Prestige Tower B/h. Judges Bungalow Bodekdev Ahmedabad. PAN : AEDPK 8810 M अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Revenue by : Shri L.P. Jain, Sr.DR Assessee by : Shri Tushar Hemani, AR सुनवाई क" तार"ख/Date of Hearing : 28/06/2019 घोषणा क" तार"ख /Date of Pronouncement: 15/07…

Vardhman Overseas Ltd., 343 ITR 408 (Del) and Dattatray Poultry Breeding Farm P. Ltd. v. ACIT (104 Taxmann.com 366) — Cited in 12 Judgments | BharatTax