(vi) Kahan Udyog v. Commissioner of Income-tax

219 Taxmann 23High Court2013#7748 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Issues it is cited on

section 256(1)section 256eligible businesssection 44asection 44adsundry creditorssection 44section 69cincome-tax officerunexplained moneysection 153cincome from other sources

Judgments citing (vi) Kahan Udyog v. Commissioner of Income-tax

Sln Coffee Curing Works, Kudloor vs. Assistant Commissioner of Income Tax, Central Circle, Mysore

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

ITA 571/BANG/2022[2014-15]Status: DisposedITAT Bangalore20 Jan 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Vasudevan, A.RFor Respondent: Shri Manjunath Karkihalli, D.R
Section 132Section 153CSection 69

…ITA No.569/Bang/2022 SLN Coffee Curing Works, Kushalnagar IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.569 to 571/Bang/2022 Assessment Year: 2012 – 13 to 2014-15 SLN Coffee Curing Works Post Box No.47, KIADB Industrial Area, Kudloor ACT Kushal Nagar Vs. Central Circle Karnataka 571 234 Mysore PAN NO :AALFS1182L APPELLANT RESPONDENT Appellant by : Shri T. Vasudevan, A.R. Respondent by : Shri Manjunath Karkihalli, D.R. Date of Hearing : 30.11.2022 Date of Pronouncement : 20.01.2023 O R D E R PER CHAND…

Sln Coffee Curing Works, Kudloor vs. Assistant Commissioner of Income Tax, Central Circle, Mysore

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

ITA 570/BANG/2022[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Vasudevan, A.RFor Respondent: Shri Manjunath Karkihalli, D.R
Section 132Section 153CSection 69

…ITA No.569/Bang/2022 SLN Coffee Curing Works, Kushalnagar IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.569 to 571/Bang/2022 Assessment Year: 2012 – 13 to 2014-15 SLN Coffee Curing Works Post Box No.47, KIADB Industrial Area, Kudloor ACT Kushal Nagar Vs. Central Circle Karnataka 571 234 Mysore PAN NO :AALFS1182L APPELLANT RESPONDENT Appellant by : Shri T. Vasudevan, A.R. Respondent by : Shri Manjunath Karkihalli, D.R. Date of Hearing : 30.11.2022 Date of Pronouncement : 20.01.2023 O R D E R PER CHAND…

Sln Coffee Curing Works, Kudloor vs. Assistant Commissioner of Income Tax, Central Circle, Mysore

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

ITA 569/BANG/2022[2012-13]Status: DisposedITAT Bangalore20 Jan 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Vasudevan, A.RFor Respondent: Shri Manjunath Karkihalli, D.R
Section 132Section 153CSection 69

…ITA No.569/Bang/2022 SLN Coffee Curing Works, Kushalnagar IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.569 to 571/Bang/2022 Assessment Year: 2012 – 13 to 2014-15 SLN Coffee Curing Works Post Box No.47, KIADB Industrial Area, Kudloor ACT Kushal Nagar Vs. Central Circle Karnataka 571 234 Mysore PAN NO :AALFS1182L APPELLANT RESPONDENT Appellant by : Shri T. Vasudevan, A.R. Respondent by : Shri Manjunath Karkihalli, D.R. Date of Hearing : 30.11.2022 Date of Pronouncement : 20.01.2023 O R D E R PER CHAND…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 221/BANG/2022[2017-18]Status: DisposedITAT Bangalore28 Nov 2022AY 2017-18

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 220/BANG/2022[2016-17]Status: DisposedITAT Bangalore28 Nov 2022AY 2016-17

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 219/BANG/2022[2015-16]Status: DisposedITAT Bangalore28 Nov 2022AY 2015-16

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 218/BANG/2022[2014-15]Status: DisposedITAT Bangalore28 Nov 2022AY 2014-15

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 217/BANG/2022[2013-14]Status: DisposedITAT Bangalore28 Nov 2022AY 2013-14

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, all these appeals are partly allowed

ITA 216/BANG/2022[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

M/S. Godwin Resort & Hotel Pvt. Ltd., Meerut vs. ACIT, Meerut

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

ITA 1841/DEL/2016[2011-12]Status: DisposedITAT Delhi14 Oct 2019AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Sandeep Sapra, AdvFor Respondent: Shri S.S. Rana, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.1841/DEL/2016 Assessment Year: 2011-12 M/s. Godwin Resort & vs. ACIT, Central Circle, Hotel Pvt. Ltd., Meerut. 38, 1st Floor Chetan Medical Complex, Chippi Tank, Meerut. TAN/PAN: AADCG 3027H (Appellant) (Respondent) Appellant by: Shri Sandeep Sapra, Adv. Respondent by: Shri S.S. Rana, CIT-DR Date of hearing: 28 08 2019 Date of pronouncement: 14 10 2019 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeal has been filed by the assessee against the impugned…

Smt. Ruchi Mittal, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2811/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 RADHA MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: AAMPM9282G) (APPELLANT) (RESPONDENT) Assessment Year: 2013-14 RUCHIE MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: ADDPG0409P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hardik Bedi, Adv. & Sh. P.K. Kamal & Sh. Lalit Mohan, CA Revenue by : Ms. Paramita Tripathi, CIT(DR) ORDER PER H.S. SIDHU, JM…

Smt. Radha Mital, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2810/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 RADHA MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: AAMPM9282G) (APPELLANT) (RESPONDENT) Assessment Year: 2013-14 RUCHIE MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: ADDPG0409P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hardik Bedi, Adv. & Sh. P.K. Kamal & Sh. Lalit Mohan, CA Revenue by : Ms. Paramita Tripathi, CIT(DR) ORDER PER H.S. SIDHU, JM…

Smt. Shalini Gupta, New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessees is allowed and appeal filed by the revenue is dismissed

ITA 6103/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Jun 2018AY 2011-12

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12 Shalini Gupta Dcit 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 Pan Aeupg2620J (Appellant) (Respondent)

Section 132Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Shalini Gupta DCIT 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Assessee by Sh. R. S. Singhvi, Advocate Department by Sh. S. S. Rana, CIT DR Assessment Year: 2011-12 DCIT Shalini Gupta Central Circle -04 Vs 43/1, Raipur Road, Civil New Delhi Lines, New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Department by Sh. S. S. Rana, CIT DR Assessee by Sh. R. S…

DCIT, New Delhi vs. Mrs. Shalini Gupta, New Delhi

In the result, the appeal filed by the assessees is allowed and appeal filed by the revenue is dismissed

ITA 5938/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Jun 2018AY 2011-12

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12 Shalini Gupta Dcit 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 Pan Aeupg2620J (Appellant) (Respondent)

Section 132Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Shalini Gupta DCIT 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Assessee by Sh. R. S. Singhvi, Advocate Department by Sh. S. S. Rana, CIT DR Assessment Year: 2011-12 DCIT Shalini Gupta Central Circle -04 Vs 43/1, Raipur Road, Civil New Delhi Lines, New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Department by Sh. S. S. Rana, CIT DR Assessee by Sh. R. S…

(vi) Kahan Udyog v. Commissioner of Income-tax (219 Taxmann 23) — Cited in 14 Judgments | BharatTax