Vijay Kumar Talwar v. CIT

196 Taxmann 136Supreme Court of India2011#15247 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2022.

Judgments citing Vijay Kumar Talwar v. CIT

SHRI SANJAY SHANTILAL JAIN,MUMBAI vs. JCIT, CENTRAL RANGE-8 , MUMBAI

In the result, the appeal of the In the result, the appeal of the assessee is having ITA No

ITA 6124/MUM/2018[2010-11]Status: DisposedITAT Mumbai31 Oct 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, Dcit-Cc 8(3), 72-7, Kalpataru Residency Tower 6Th Floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. Pan No. Aabpj 3761 A Appellant Respondent Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, Jcit, Central Range-8, 72-7, Kalpataru Residency Tower 6Th Floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. Pan No. Aabpj 3761 A Appellant Respondent : Assessee By Mr. Rushabh Mehta, Ar Revenue By : Mr. Manoj Kumar, Cit- Dr : Date Of Hearing 15/09/2022 Date Of Pronouncement : 31/10/2022

For Respondent: Assessee by Mr. Rushabh Mehta, AR
Section 143(3)Section 40A(3)Section 50Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, DCIT-CC 8(3), 72-7, Kalpataru Residency Tower 6th floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. PAN No. AABPJ 3761 A Appellant Respondent Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, JCIT, Central Range-8, 72-7, Kalpataru Residency Tower 6th floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. PAN No. AA…

SHRI SANJAY SHANTILAL JAIN,MUMBAI vs. DCIT, CENTRAL RANGE-8 (3), MUMBAI

In the result, the appeal of the In the result, the appeal of the assessee is having ITA No

ITA 6123/MUM/2018[2010-11]Status: DisposedITAT Mumbai31 Oct 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, Dcit-Cc 8(3), 72-7, Kalpataru Residency Tower 6Th Floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. Pan No. Aabpj 3761 A Appellant Respondent Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, Jcit, Central Range-8, 72-7, Kalpataru Residency Tower 6Th Floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. Pan No. Aabpj 3761 A Appellant Respondent : Assessee By Mr. Rushabh Mehta, Ar Revenue By : Mr. Manoj Kumar, Cit- Dr : Date Of Hearing 15/09/2022 Date Of Pronouncement : 31/10/2022

For Respondent: Assessee by Mr. Rushabh Mehta, AR
Section 143(3)Section 40A(3)Section 50Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, DCIT-CC 8(3), 72-7, Kalpataru Residency Tower 6th floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. PAN No. AABPJ 3761 A Appellant Respondent Assessment Year: 2010-11 Shri Sanjay Shantilal Jain, JCIT, Central Range-8, 72-7, Kalpataru Residency Tower 6th floor, Aayakar Bhavan, Vs. B, Sion Koliwada Road, Sion, M.K. Road, Mumbai-400022. Mumbai-400020. PAN No. AA…

COMMISSONER OF INCOME TAX vs. M/S SHAW WALLACE

In the result, the appeal fails and is hereby

ITA/501/2013HC Karnataka09 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(3)Section 14ASection 260Section 41(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.501 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME TAX C.R. BUILDING, QUEENS ROAD BANGALORE-01. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(3), ROOM No.555 ADYAKAR BHAVAN M.K. ROAD, MUMBAI-20. ... APPELLANTS (BY SRI. JEEVAN J. NEERALGI, & SRI. E.I. SANMATHI, ADVS.,) AND: M/S. SHAW WALLACE DISTILLERIES LTD., BANK OF BARODA BUILDING WALLCHAND HIRACHAND MARG BALLARD ESTATE, MUMBAI-400018.…

THE DIRECTOR OF INCOME-TAX vs. M/S SASKEN COMMUNICATION

In the result, the appeal is dismissed

ITA/241/2011HC Karnataka10 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 201Section 201(1)Section 260Section 260ASection 28Section 5(2)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.241 OF 2011 BETWEEN: 1. THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATIONRASHTROTHANA BHAVANNRUPATHUNGA ROAD,BANGALORE 2. THE INCOME TAX OFFICER INTERNATIONAL TAXATION,WARD 19 (2)RASHTROTHANA BHAVANNRUPATHUNGA ROAD, BANGALORE ... APPELLANTS (By SRI.K.V.ARAVIND, ADV.,) AND: M/S SASKEN COMMUNICATION TECHNOLOGIES LTD., NO.139/25, AMARJYOTHI LAYOUT, RING ROAD, BANGALORE ... RE…

TITAN ENGINEERING CO. PVT. LTD., ,DURGAPUR vs. DCIT, CIRCLE - 1(2), KOLKATA

Appeal is partly allowed in above terms

ITA 2250/KOL/2018[2012-13]Status: DisposedITAT Kolkata17 May 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Titan Engineering Co. Pvt. V/S. Dcit, Circle-1(2), Ltd., Sanjibi Sarani, Aayakar Bhawan, P-7, 7Th Floor, Chowringhee Durgapur-713210 [Pan No.Aabct 4321 K] Square, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri H.V. Bhardwaj, Fca अपीलाथ" क" ओर से/By Appellant Shrishankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 07-05-2019 सुनवाई क" तार"ख/Date Of Hearing 17-05-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-1, Kolkata’S Order Dated 05.09.2018 Passed In Case No.18161/Cit(A)-1/Kol./Cir.-1(2)/2015-16, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. Learned Counsel Representing Assessee Does Not Press For First Substantive Ground Raised In The Instant Appeal Challenging Liquidated Damage Disallowance Of ₹85,099/- Made In Both The Lower Proceedings Keeping In Mind Smallness Of The Amount. 3. This First Substantive Ground Is Rejected As Not Pressed. 4. Next Comes The Estimated Ad Hoc Disallowance Of Site Expense Amounting To ₹4,74,241/- In Both The Lower Proceedings. The Cit(A)’S Detailed Discussion To This Effect Reads As Follows:-

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 Titan Engineering Co. Pvt. V/s. DCIT, Circle-1(2), Ltd., Sanjibi Sarani, Aayakar Bhawan, P-7, 7th Floor, Chowringhee Durgapur-713210 [PAN No.AABCT 4321 K] Square, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri H.V. Bhardwaj, FCA अपीलाथ" क" ओर से/By Appellant ShriShankar Halder, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 07-05-2019 सुनवाई क" तार"ख/Date of Hearing 17-05-2019 घोषणा क" तार"ख/Date of Pronou…

Commissioner of Income Tax-V, vs. Sri S.Venkat Reddy, (PAN ALAPS4009A)

In the result, the appeal fails and is hereby

ITTA/501/2013HC Telangana24 Oct 2013
Section 143(3)Section 14ASection 260Section 41(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.501 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME TAX C.R. BUILDING, QUEENS ROAD BANGALORE-01. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(3), ROOM No.555 ADYAKAR BHAVAN M.K. ROAD, MUMBAI-20. ... APPELLANTS (BY SRI. JEEVAN J. NEERALGI, & SRI. E.I. SANMATHI, ADVS.,) AND: M/S. SHAW WALLACE DISTILLERIES LTD., BANK OF BARODA BUILDING WALLCHAND HIRACHAND MARG BALLARD ESTATE, MUMBAI-400018.…

Vijay Kumar Talwar v. CIT (196 Taxmann 136) — Cited in 6 Judgments | BharatTax