“Section 133(4)”

Section References (mined)Section 133Section 133(4)7 judgments

SRUSTI REALMART LIMITED ,MUMBAI vs. INCOME TAX OFFICER 14(3)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 4202/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Aug 2025AY 2018-19

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Mr. Gunjan KakkadFor Respondent: Shri Mahadevan A.M. Krishnan

Section 115JSection 133(4)Section 143(1)Section 143(2)Section 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI PRABHASH SHANKAR, AM Srusti

RAHUL JABARMAL JAIN,MUMBAI vs. ASSISTANT. COMMISSIONER OF INCOME TAX -19(3), MUMBAI, MUMBAI

In the result, the appeal is accordingly partly allowed for statistical purposes in the above terms

ITA 3525/MUM/2024[2008-09]Status: DisposedITAT Mumbai05 Mar 2025AY 2008-09

Bench: Shri B R Baskaran & Shri Raj Kumar Chauhanrahul Jabarmal Jain Vs. Acit 19(3) 1204/B 12 Floor, Pratiksha Tower, R. 5Th Floor, Piramal Chamber, S. Nimkar Marg, Mumbai Central, Lalbaug, Mumbai-400 012 Mumbai-400 008 Pan: Aempj8236K (Appellant) (Respondent)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 37

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SH. NAVAL KISHORE, KOTA

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. Anil Dhaka (CIT)

Section 139Section 143Section 153ASection 234ASection 68

company namely 'SJSL' is engaged in providing \naccommodation entries. Thus the same is a paper company. On \nperusal of the statement recorded under section 133(4) reproduced by \nthe Assessing Officer in his order there was remarks made by such \ndirector to the effect that material/document seized during the search

NAVAL KISHORE ,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

ITA 205/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. Anil Dhaka (CIT)

Section 139Section 143Section 153ASection 234ASection 68

company namely 'SJSL' is engaged in providing\naccommodation entries. Thus the same is a paper company. On\nperusal of the statement recorded under section 133(4) reproduced by\nthe Assessing Officer in his order there was remarks made by such\ndirector to the effect that material/document seized during the search

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

ITA 378/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18

For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@

Section 131

company namely 'SJSL' is engaged in providing accommodation entries. Thus the same is a paper company. On perusal of the statement recorded under section 133(4) reproduced by the Assessing Officer in his order there was remarks made by such director to the effect that material/document seized during the search

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NARESH JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to\ncost

ITA 374/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18

For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR

Section 131Section 133ASection 133A(3)(iii)

company namely 'SJSL' is engaged in providing\naccommodation entries. Thus the same is a paper company. On perusal of the statement\nrecorded under section 133(4) reproduced by the Assessing Officer in his order there was\nremarks made by such director to the effect that material/document seized during the search

M/S ENRICE ENTERPRISES PVT LTD,CHENNAI vs. DCIT,CENTRAL CIRCLE-3(4), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1168/CHNY/2023[2019-20]Status: DisposedITAT Chennai06 Mar 2024AY 2019-20

Bench: Shri Manjunatha. G & Shri Manomohan Das

For Appellant: Shri D. Anand, AdvFor Respondent: Shri R. Clement Ramesh –

Section 132Section 271Section 271ASection 274

आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मंजूनाथा. जी, लेखा सद