Vishnulal Karwa v. ITO

32 Taxmann 276Reported decision1987#8416 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 115BBESection 131Section 133ASection 143(3)Section 147Section 148Section 37(1)Section 68

Issues it is cited on

section 115bebogus share capitalproximate nexussection 113section 142aonus of proofreference to tporetrospective amendmentsection 158bbsection 91source of sourcepreponderance of probability

Judgments citing Vishnulal Karwa v. ITO

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

In the result, all the appeals filed by the revenue\nstands dismissed

ITA 4878/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 May 2025AY 2020-21
Section 131Section 133ASection 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"A\" BENCH MUMBAI\nBEFORE HON'BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nHON'BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\nITA No. 4872, 4878, 4866 & 4865/Mum/2023\n(A.Ys: 2017-18, 2020-21, 2021-22 & 2018-19)\n\nDCIT, Central Circle – 5(2) Vs. AGV Consultants,\nRoom No. 1908, Air India\nBldg, Nariman Point,\nMumbai – 400021\nA-101, Ashoka Tower,\nKullupwali Road,\nBorivali (E), Mumbai –\n400066.\n\nPAN/GIR No. AAZFA0780A\n(Applicant)\n(Respondent)\n\nAssessee by\nShri Neelkanth Khandelwal\nRevenue by\nDR K.R. Subhash, CIT-Ld.DR &\nShri Ram Krishn Kedia,…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

In the result, all the appeals filed by the revenue stands dismissed

ITA 4872/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 4872, 4878, 4866 & 4865/Mum/2023 (A.Ys: 2017-18, 2020-21, 2021-22 & 2018-19) DCIT, Central Circle – 5(2) Vs. AGV Consultants, Room No. 1908, Air India A-101, Ashoka Tower, Bldg, Nariman Point, Kullupwali Road, Mumbai – 400021 Borivali (E), Mumbai – 400066. PAN/GIR No. AAZFA0780A (Applicant) (Respondent) Assessee by Shri Neelkanth Khandelwal Revenue by DR K.R. Subhash, CIT-Ld.DR & Shri Ram Krishn Kedia, Sr. AR Date of Hearing 08.04.2025 Date of Pro…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

In the result, all the appeals filed by the revenue\nstands dismissed

ITA 4866/MUM/2023[2021-22]Status: DisposedITAT Mumbai27 May 2025AY 2021-22
Section 131Section 133ASection 250Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"A\" BENCH MUMBAI\nBEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &\nHON'BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\nITA No. 4872, 4878, 4866 & 4865/Mum/2023\n(A.Ys: 2017-18, 2020-21, 2021-22 & 2018-19)\n\nDCIT, Central Circle – 5(2) Vs. AGV Consultants,\nRoom No. 1908, Air India A-101, Ashoka Tower,\nBldg, Nariman Point, Kullupwali Road,\nMumbai – 400021 Borivali (E), Mumbai –\n400066.\nPAN/GIR No. AAZFA0780A\n(Applicant)\n(Respondent)\n\nAssessee by Shri Neelkanth Khandelwal\nRevenue by DR K.R. Subhash, CIT-Ld.DR &\nShri Ram Krishn Kedia, Sr. AR\n…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 5(2), MUMBAI, NARIMAN POINT, MUMBAI vs. AGV CONSULTANTS , BORIVALI (E), MUMBAI

In the result, all the appeals filed by the revenue stands dismissed

ITA 4865/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 May 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 4872, 4878, 4866 & 4865/Mum/2023 (A.Ys: 2017-18, 2020-21, 2021-22 & 2018-19) DCIT, Central Circle – 5(2) Vs. AGV Consultants, Room No. 1908, Air India A-101, Ashoka Tower, Bldg, Nariman Point, Kullupwali Road, Mumbai – 400021 Borivali (E), Mumbai – 400066. PAN/GIR No. AAZFA0780A (Applicant) (Respondent) Assessee by Shri Neelkanth Khandelwal Revenue by DR K.R. Subhash, CIT-Ld.DR & Shri Ram Krishn Kedia, Sr. AR Date of Hearing 08.04.2025 Date of Pro…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA RADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 49/NAG/2021[2013-14]Status: DisposedITAT Nagpur29 Jul 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),NAGPUR, NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 48/NAG/2021[2012-13]Status: DisposedITAT Nagpur29 Jul 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER , NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 47/NAG/2021[2011-12]Status: DisposedITAT Nagpur29 Jul 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR, NAGPUR vs. M/S. SUFLAM INFRA PROJECT LTD, NAGPUR

In the result, the departmental appeal is dismissed

ITA 46/NAG/2021[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil Hirani, Adv &For Respondent: Shri Kailash C. Kanojiya, CTI DR
Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No.97/Nag./2019 (Assessment Year : 2014-15) Sufalam Infra Project Ltd 125, Abhyankar Road, Sitabuldi, Nagpur ……………. Appellant PAN – AAQCS2011N v/s Pr. Commissioner of Income Tax ……………. Respondent (Central) Nagpur Assessee by : Shri Kapil Hirani, Adv & Shri Mukesh Agrawal, CA Revenue by : Shri Kailash C. Kanojiya, CTI DR AND ITA No.46/Nag./2021 (Assessment Year : 2014-15) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle 1(1), Nagpur v/s Sufalam Infra Proj…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 140/NAG/2021[2018-19]Status: DisposedITAT Nagpur29 Jul 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 27/NAG/2020[2015-16]Status: DisposedITAT Nagpur29 Jul 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 26/NAG/2020[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No. 26/Nag./2020 (Assessment Year : 2014-15) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur PAN : AAJFR4038G AND ITA No.27/Nag./2020 (Assessment Year : 2015-16) Assistant Commissioner of Income Tax, Central Circle-1(1). ……………. Appellant Nagpur v/s M/s. Radha Madhav Developers, 125, Abyankar Road, Sitabuldi, ……………. Respondent Nagpur, PAN : AAJFR4038…

SUFALAM INFRA PROJECTS LTD ,NAGPUR vs. PR. CIT (CENTRAL ), NAGPUR

In the result, the departmental appeal is dismissed

ITA 97/NAG/2019[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil Hirani, Adv &For Respondent: Shri Kailash C. Kanojiya, CTI DR
Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA No.97/Nag./2019 (Assessment Year : 2014-15) Sufalam Infra Project Ltd 125, Abhyankar Road, Sitabuldi, Nagpur ……………. Appellant PAN – AAQCS2011N v/s Pr. Commissioner of Income Tax ……………. Respondent (Central) Nagpur Assessee by : Shri Kapil Hirani, Adv & Shri Mukesh Agrawal, CA Revenue by : Shri Kailash C. Kanojiya, CTI DR AND ITA No.46/Nag./2021 (Assessment Year : 2014-15) Asstt. Commissioner of Income Tax ……………. Appellant Central Circle 1(1), Nagpur v/s Sufalam Infra Proj…

SRI JAGDISH PRASAD SHARMA,NEW DELHI vs. ITO, GHAZIABAD

The appeal of the assessee is dismissed

ITA 104/DEL/2015[2009-10]Status: DisposedITAT Delhi13 Jan 2020AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.N.Charysri Jagdish Prasad Sharma, Vs. Ito, C/O. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2Nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi Pan: Azpps2130R (Appellant) (Respondent)

For Appellant: Ms. Timsi Sharma, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC +C”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER Sri Jagdish Prasad Sharma, Vs. ITO, C/o. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi PAN: AZPPS2130R (Appellant) (Respondent) Assessee by : Ms. Timsi Sharma, CA Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 14/10/2019 Date of pronouncement 13/01/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A), Ghaziaba…

Vishnulal Karwa v. ITO (32 Taxmann 276) — Cited in 13 Judgments | BharatTax