Vijay Protein Ltd. v. ACIT (

4 SOT 479Income Tax Appellate Tribunal2004#24840 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Judgments citing Vijay Protein Ltd. v. ACIT (

Dinesh Kumar Jain, Mumbai vs. ITO-22(1)(2), Mumbai

In the result, the appeal of the Assessee is dismissed

ITA 373/JODH/2019[2010-11]Status: DisposedITAT Jodhpur27 Oct 2023AY 2010-11
Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH ‘DB’: JODHPUR (Through Video Conferencing) BEFORE, SHRI SAKTIJIT DEY, VICE PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Sh. Dinesh Kumar Jain Income Tax Officer, C/o Ashok Kumar 22(1)(2) Bansal, Vs. Mumbai Chartered Accountant Agarwal Colony Balotra-344 022 PAN-AEUPJ 5128E (Appellant) (Respondent) Appellant by None Respondent by Mr. Rajeev Mohan, JCIT-DR Date of Hearing 22/09/2023 Date of Pronouncement 27/10/2023 ORDER PER DR. B.R.R. KUMAR, AM: This appeal is preferred by the Assessee against order dated 27/08/2019 passed by the Learned Commissioner of…

DCIT -32(1), Mumbai vs. Jain Naresh Nemichand HUF, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1367/MUM/2022[2010-11]Status: DisposedITAT Mumbai22 Aug 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Bledcit – 32(1) V. Jain Naresh Nemichand Huf Room No. 702, 7Th Floor 202, Ganjawala Elagance Kautilya Bhavan Gnjawala Lane, Borivali (W) Bandra Kurla Complex Mumbai - 400092 Bandra(E), Mumbai - 400051 Pan: Aadhj5277K (Appellant) (Respondent) Assessee By : Shri Bhupendra Shah Department By Vranda U/S. Matkari

For Appellant: Shri Bhupendra Shah
Section 133(6)Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER DCIT – 32(1) v. Jain Naresh Nemichand HUF Room No. 702, 7th Floor 202, Ganjawala Elagance Kautilya Bhavan Gnjawala Lane, Borivali (W) Bandra Kurla Complex Mumbai - 400092 Bandra(E), Mumbai - 400051 PAN: AADHJ5277K (Appellant) (Respondent) Assessee by : Shri Bhupendra Shah Department by Vranda U/s. Matkari Date of Hearing : 10.08.2022 Date of Pronouncement : 22.08.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the revenue against ord…

The ITO, Ward-3(1)(3), Ahmedabad vs. Patidar Steel Pvt. Ltd., Ahmedabad

In the result, appeal filed by the Revenue is dismissed

ITA 647/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad25 Mar 2019AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: None
Section 133(6)Section 40A(3)

…inflated purchase. Thereafter in appeal ld. CIT(A) relying on the judgment of N.K. Proteins Ltd. restricted the addition to the extent of Rs. 31,69,250/-. 6. We have gone through the relevant record and impugned order. In the case of N.K Proteins Ltd. (2004) 4 SOT 479 ITAT, Ahmedabad has held and in such cases, disallowance of 25% of total amount of bogus purchases can meet the end of justice and no separate addition was required in respect of peak credit in the account. Therefore, in our considered opinion, ld. CIT(A) has passed detailed and reasoned order and same does not require any kind of interference at o…