Vijay Proteins Ltd. v. CIT

58 Taxmann.com 44High Court2015#720 most cited

What is Vijay Proteins Ltd. v. CIT authority for?

When an assessee makes alleged bogus or hawala purchases but subsequently makes genuine sales from those purchases, the addition to income should be restricted only to the estimated profit embedded in such transactions, not the entire purchase value.

140

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

Vijay Proteins Ltd. v. CIT · bogus purchases · hawala purchases · accommodation entries · section 68 · section 69C · profit estimation · unexplained expenditure · genuineness of transactions · only profit taxable · 58 Taxmann.com 44

Sections most often in play

Section 147Section 148Section 133(6)Section 143(3)Section 68Section 145(3)Section 69CSection 131
Read the full judgment

Issues it is cited on

section 145(2)circular tradingpaper companylive linkentry operatoraccommodation entrysection 69ccommercial expediencysection 40a(3)addition u/s 68section 145(3)genuineness of the transaction

Judgments citing Vijay Proteins Ltd. v. CIT

The DCIT, Central Circle-3, Baroda vs. M/S. Ultratech Transmission Pvt. Ltd, Baroda

In the result, appeal of the Revenue is partly allowed for assessment year 2016-17

ITA 1661/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2016-17
For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 393, 394, 395, 396 & 1661 /Ahd/2019 Assessment Years 2009-10 to 2012-13 & 2016-17 The Deputy Commissioner M/s. Ultratech of Income Tax, Transmission Pvt. Ltd, Central Circle-3, Vs GF-1, Radhakrishna Flat, 603, 6th Floor, Plot No. -7, Shanti Aayakar Bhavan, Niketan, SOC Race Course Circle, Nr. ESI Hospital, Vadodara-390007 Opp. Haveli Productivity (Appellant) Road, Alkapuri, Vadodara PAN: AABCU3751A (Respondent) Assessee by: Shri S.N. Soparkar, A.R. Reven…

DCIT, Circle-4, Jaipur vs. M/S Kandoi Metal Powders Manufacturing Company Pvt. Ltd., Jaipur

In the result, both the appeals are partly allowed

ITA 244/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Sept 2022AY 2012-13
For Appellant: Sh. S. L. Poddar (Adv.)For Respondent: Sh. Sanjay Dhariwal (CIT) a
Section 139Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 122/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Kandoi Metal Powders Manufacturing DCIT, Company, Vs. Central Circle-3, Jaipur. F-381, 382, Road No. 9F, VKI Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCK 0316 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 244/JP/2022 fu/kZkj.k o"kZ@Assessme…

Principal Commissioner of Income Tax, Central-1, Kolkata vs. Kartick Bose

ITAT/115/2021HC Calcutta08 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 142(1)Section 143(2)Section 143(3)Section 260ASection 263

…O-58 ITAT/115/2021 IA No.GA/2/2021 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA -Versus- KARTICK BOSE Appearance: Mr. Soumen Bhattachryya, Adv. ...for the appellant. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE BIVAS PATTANAYAK Date : 8th July, 2022. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 22nd January, 2020 passed by the Income Tax Appellate Tribunal…

ITO Ward 2 (3), Thane vs. Shri. Chandrashekhar Nathalal Trivedi, Mira Road

In the result, appeal filed by the assessee is partly allowed and appeal filed by the learned assessing officer is dismissed

ITA 7432/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Chandrasekhar Nathalal Trivedi Income Tax Officer, 704, Akash Ganga, Near Jangid Ward 2(5), Thane Room No. 13, B-Wing, 6Th Circle, Mtnl Road, Mira Road Vs. East, Thane-401107 Floor, Ashar It Park, Wagle Industrial Estate, Road No.16- Z, Thane(W)-400604 (Appellant) (Respondent) Pan No. Aaapt3199H Income Tax Officer, 2(5), Room Chandrasekhar Nathalal Trivedi No. 13, B-Wing, 6Th Floor, 704, Akash Ganga, Near Jangid Ashar It Park, Wagle Industrial Circle, Mtnl Road, Mira Road Vs. Estate, Road No.16-Z, East, Thane-401107 Thane(W)-400604

Section 143(1)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM Chandrasekhar Nathalal Trivedi Income Tax Officer, 704, Akash Ganga, Near Jangid Ward 2(5), Thane Room No. 13, B-Wing, 6th Circle, MTNL Road, Mira Road Vs. East, Thane-401107 Floor, Ashar IT Park, Wagle Industrial Estate, Road No.16- Z, Thane(W)-400604 (Appellant) (Respondent) PAN No. AAAPT3199H Income Tax Officer, 2(5), Room Chandrasekhar Nathalal Trivedi No. 13, B-Wing, 6th Floor, 704, Akash Ganga, Near Jangid Ashar IT Park, Wagle Industrial Circle, MTNL Road, Mira Road Vs. Estate, Road No…

Chandrashekhar Nathalal Trivedi, Mira Road vs. ITO Ward 2 (5), Thane

In the result, appeal filed by the assessee is partly allowed and appeal filed by the learned assessing officer is dismissed

ITA 6605/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Chandrasekhar Nathalal Trivedi Income Tax Officer, 704, Akash Ganga, Near Jangid Ward 2(5), Thane Room No. 13, B-Wing, 6Th Circle, Mtnl Road, Mira Road Vs. East, Thane-401107 Floor, Ashar It Park, Wagle Industrial Estate, Road No.16- Z, Thane(W)-400604 (Appellant) (Respondent) Pan No. Aaapt3199H Income Tax Officer, 2(5), Room Chandrasekhar Nathalal Trivedi No. 13, B-Wing, 6Th Floor, 704, Akash Ganga, Near Jangid Ashar It Park, Wagle Industrial Circle, Mtnl Road, Mira Road Vs. Estate, Road No.16-Z, East, Thane-401107 Thane(W)-400604

Section 143(1)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM Chandrasekhar Nathalal Trivedi Income Tax Officer, 704, Akash Ganga, Near Jangid Ward 2(5), Thane Room No. 13, B-Wing, 6th Circle, MTNL Road, Mira Road Vs. East, Thane-401107 Floor, Ashar IT Park, Wagle Industrial Estate, Road No.16- Z, Thane(W)-400604 (Appellant) (Respondent) PAN No. AAAPT3199H Income Tax Officer, 2(5), Room Chandrasekhar Nathalal Trivedi No. 13, B-Wing, 6th Floor, 704, Akash Ganga, Near Jangid Ashar IT Park, Wagle Industrial Circle, MTNL Road, Mira Road Vs. Estate, Road No…

DCIT, Circle-1(1)(2), Vadodara vs. M/S Kalptaru Packaging Pvt Ltd, Vadodara

In the result, the appeal of the Revenue is dismissed and the cross objection disposed off as above

ITA 2039/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad23 Feb 2022AY 2015-16
For Appellant: Shri Rameshkumar L. Sadhu, Sr. D.RFor Respondent: Shri Anil R. Shah & Ms. Kinjal Shah, A.R
Section 144Section 145(1)Section 250(6)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA No. 2039/Ahd/2018 & C.O. No. 38/Ahd/2020 Assessment Year 2015-16 The DCIT, Circle-1(1)(2), M/s. Kalptaru Vadodara Packaging Pvt. Ltd. D- Vs 3, Kunj Plaza, Palace Road, Vadodara-390001 PAN No:AAECK0259Q M/s. Kalptaru Packaging Vs The DCIT, Circle- Pvt. Ltd. D-3, Kunj Plaza, 1(1)(2), Vadodara Palace Road, Vadodara- 390001 (Respondent) PAN No: AAECK0259Q (Appellant) Appellant by : Shri Rameshkumar L. Sadhu, Sr. D.R. Respondent by…

Rr Carwell Pvt Ltd, New Delhi vs. DCIT Central Circle-4, New Delhi

In the result, appeals filed by the assessee for AY

ITA 9158/DEL/2019[2017-18]Status: DisposedITAT Delhi11 Feb 2022AY 2017-18

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.9153, 9154, 9155, 9156, 9157 & 9158/Del./2019 Assessment Years 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 R R Carwell Pvt. Ltd., The DCIT, 149A, 1st Floor, Baba House, Kilokari, Opp. vs., Central Circle-4, Maharani Bagh, New Delhi – 110 014 New Delhi. PAN AAFCR1764E (Appellant) (Respondent) For Assessee : Shri Gurjeet Singh, C.A. & Shri Shantanu Jain, C.A. For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 15.11.2021 Date of Pronouncem…

Rr Carwell Pvt Ltd, New Delhi vs. DCIT Central Circle-4, New Delhi

In the result, appeals filed by the assessee for AY

ITA 9157/DEL/2019[2016-17]Status: DisposedITAT Delhi11 Feb 2022AY 2016-17

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.9153, 9154, 9155, 9156, 9157 & 9158/Del./2019 Assessment Years 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 R R Carwell Pvt. Ltd., The DCIT, 149A, 1st Floor, Baba House, Kilokari, Opp. vs., Central Circle-4, Maharani Bagh, New Delhi – 110 014 New Delhi. PAN AAFCR1764E (Appellant) (Respondent) For Assessee : Shri Gurjeet Singh, C.A. & Shri Shantanu Jain, C.A. For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 15.11.2021 Date of Pronouncem…

Rr Carwell Pvt Ltd, New Delhi vs. DCIT Central Circle-4, New Delhi

In the result, appeals filed by the assessee for AY

ITA 9156/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2022AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.9153, 9154, 9155, 9156, 9157 & 9158/Del./2019 Assessment Years 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 R R Carwell Pvt. Ltd., The DCIT, 149A, 1st Floor, Baba House, Kilokari, Opp. vs., Central Circle-4, Maharani Bagh, New Delhi – 110 014 New Delhi. PAN AAFCR1764E (Appellant) (Respondent) For Assessee : Shri Gurjeet Singh, C.A. & Shri Shantanu Jain, C.A. For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 15.11.2021 Date of Pronouncem…

Rr Carwell Pvt Ltd, New Delhi vs. DCIT Central Circle-4, New Delhi

In the result, appeals filed by the assessee for AY

ITA 9155/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2022AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.9153, 9154, 9155, 9156, 9157 & 9158/Del./2019 Assessment Years 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 R R Carwell Pvt. Ltd., The DCIT, 149A, 1st Floor, Baba House, Kilokari, Opp. vs., Central Circle-4, Maharani Bagh, New Delhi – 110 014 New Delhi. PAN AAFCR1764E (Appellant) (Respondent) For Assessee : Shri Gurjeet Singh, C.A. & Shri Shantanu Jain, C.A. For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 15.11.2021 Date of Pronouncem…

Rr Carwell Pvt Ltd, New Delhi vs. DCIT Central Circle-4, New Delhi

In the result, appeals filed by the assessee for AY

ITA 9154/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2022AY 2013-14

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.9153, 9154, 9155, 9156, 9157 & 9158/Del./2019 Assessment Years 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 R R Carwell Pvt. Ltd., The DCIT, 149A, 1st Floor, Baba House, Kilokari, Opp. vs., Central Circle-4, Maharani Bagh, New Delhi – 110 014 New Delhi. PAN AAFCR1764E (Appellant) (Respondent) For Assessee : Shri Gurjeet Singh, C.A. & Shri Shantanu Jain, C.A. For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 15.11.2021 Date of Pronouncem…

Rr Carwell Pvt Ltd, New Delhi vs. DCIT Central Circle-4, New Delhi

In the result, appeals filed by the assessee for AY

ITA 9153/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Feb 2022AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.9153, 9154, 9155, 9156, 9157 & 9158/Del./2019 Assessment Years 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18 R R Carwell Pvt. Ltd., The DCIT, 149A, 1st Floor, Baba House, Kilokari, Opp. vs., Central Circle-4, Maharani Bagh, New Delhi – 110 014 New Delhi. PAN AAFCR1764E (Appellant) (Respondent) For Assessee : Shri Gurjeet Singh, C.A. & Shri Shantanu Jain, C.A. For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 15.11.2021 Date of Pronouncem…

Rahul Kalubhai Kakadia, Varachha vs. ITO, Ward 3(3)(4), Surat

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

ITA 495/SRT/2019[2014-15]Status: DisposedITAT Surat04 Feb 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Rahul Kalubhai Kakadia Income Tax Officer 59,Vishnu Nagar-1, Ankur Ward-3(3)(4), Surat Vs Chowkdi, Nr. Mini Bazar, A.K.Road, Varachha, Surat- 395 008 Pan Aolpk 7873 G Nvbunha@Yahoo.Co.In Appellant / Assessee Respondent / Revenue

Section 133(6)Section 143(3)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Shri Rahul Kalubhai Kakadia Income Tax Officer 59,Vishnu Nagar-1, Ankur Ward-3(3)(4), Surat Vs Chowkdi, Nr. Mini Bazar, A.K.Road, Varachha, Surat- 395 008 PAN AOLPK 7873 G nvbunha@yahoo.co.in Appellant / assessee Respondent / Revenue Assessee by Shri Hiren R. Vepari, CA Revenue by Ms. Anupama Singla,Sr-DR Date of hearing 08.02.2022 Date of pronouncement 08.02.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. T…

M/S. Madhav Organizers Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1920/AHD/2011[1995-96]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1995-96

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Madhav Organizers Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1919/AHD/2011[1994-95]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1994-95

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Madhav Organizers Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1918/AHD/2011[1993-94]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1993-94

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Madhav Organizers Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1917/AHD/2011[1992-93]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1992-93

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Kotel Properties Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1916/AHD/2011[1995-96]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1995-96

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Kotel Properties Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1915/AHD/2011[1994-95]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1994-95

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…

M/S. Kotel Properties Pvt.Ltd., Baroda vs. The Income Tax Officer, Ward-1(4), Baroda

In the result, the appeal of the Revenue is dismissed

ITA 1914/AHD/2011[1993-94]Status: DisposedITAT Ahmedabad08 Nov 2021AY 1993-94

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Respondent: Ms. Urvashi Shodhan, A.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA No. No. Year Appellant Respondent Kotel Properties Pvt. Ltd., GF-74, Avishkar I.T.O., ITA No.1913 to 1992-93 Complex, Old Padra Ward-1(4), 1-4 1916/Ahd/2011 to Road, Vadodara. 1995-96 Vadodara. PAN:AABCK9165A ITA No.1807- 1994-95 Kotel Properties I.T.O., 1808/Ahd/2011 & Pvt. Ltd., Ward-1(4), 5-6 1995-96 PAN:AABCK916 Vadodara. 5A Madhav Organizers Pvt. Ltd.…