“Section 133(1)”

Section References (mined)Section 133Section 133(1)7 judgments

ARUNA ALLOY STEELS PRIVATES LIMITED,MADURAI vs. ACIT,CORP. CIRCLE-1, MADURAI, MADURAIQ

In the result, appeal filed by the assessee is allowed

ITA 2803/CHNY/2024[2016-17]Status: DisposedITAT Chennai26 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Respondent: Mr.Ashwin D. Gowda

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 156Section 80I

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

NILDHARA LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(1)(1), AHMEDABAD

In the result, the Ground Nos

ITA 271/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad08 Jan 2025AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri A. P. Singh, CIT DR

Section 131Section 133(1)Section 143(3)Section 147Section 68

ledger account. However, the Assessing Officer rejected the explanation of the assessee on the basis that Shri Gohil in his statement recorded under Section 133(1) of the Act has accepted the fact he was not doing any real business and only dealt with accommodation entries. Therefore, the Assessing Officer

GEP SOLUTIONS PRIVATE LIMITED,MUMBAI vs. NFAC, DELHI

In the result, appeal of the assessee is allowed

ITA 601/MUM/2024[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhassessment Year: 2021-22

For Appellant: Shri Sumant Chadha, CA & Shri Paras Nath, CAFor Respondent: Dr. Kishor Dhule, CIT, DR

Section 10ASection 154Section 250Section 44A

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI AMARJIT

THE DCIT, CENTRAL CIRCLE-3, VADODARA vs. M/S. AARYA DEVELOPERS, VADODARA

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 973/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2014-15

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri Sudhendu Das, CIT. DRFor Respondent: Shri S. N. Soparkar, Sr. Advocate

Section 131Section 131(1)Section 133ASection 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR

QUESS CORP LIMITED (SUCCESSOR TO ARAVON SERVICES PVT LTD.),MUMBAI vs. DY CIT 9(1)(2), MUMBAI

ITA 1961/MUM/2019[2014-15]Status: DisposedITAT Mumbai05 Jan 2024AY 2014-15

Section 143(3)Section 40A(2)(b)

income. In response, vide letter\ndated 23/09/2016, the Appellant sought time to furnish details but\nfailed to provide the same. Thereafter, summons under Section 133(1)\nof the Act were issued to the aforesaid Director/President. In\nresponse, vide letter dated 19/10/2016, the Director/President filed\nreturn of income for the Assessment

AGROHA CAPITAL SERVICES LTD,DELHI vs. ITO, WAR4D-1(4), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed

ITA 1143/DEL/2018[2009-10]Status: DisposedITAT Delhi14 Mar 2023AY 2009-10

Bench: Shri C.M. Gargassessment Year: 2009-10 Agroha Capital Services Ltd., Vs. Ito, C/O Raj Kumar & Associates, Cas, Ward-1(4), L-7A (Lgf), South Extn. Part Ii, New Delhi New Delhi. Pan: Aaaca9515B (Appellant) (Respondent) Assessee By : Shri Raj Kumar, Ca & Shri Suraj Gupta, Advocate Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 20.12.2022 Date Of Pronouncement : 14.03.2023 Order This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A)-1, New Delhi, Dated 11.01.2018, For Assessment Year 2009-10. 2. The Ld. Assessee’S Representative (Ar) Submitted That The Assessee Does Not Want To Press Grounds No.1 & 2, Hence, The Same Are Dismissed As ‘Not Pressed.’

For Appellant: Shri Raj Kumar, CA &For Respondent: Shri Om Prakash, Sr. DR

Section 133(1)Section 133(6)Section 153Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2009

M/S MEGA MANAGEMENT SERVICES PVT LTD.,MUMBAI vs. DCIT CC 6 (4), MUMBAI

In the result, appeal by the assessee is partly allowed

ITA 7811/MUM/2019[2013-14]Status: DisposedITAT Mumbai16 Dec 2022AY 2013-14

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं. 7811/मुं/2019 ("न.व. 2013-14) M/S. Mega Management Services P. Ltd. 301 Level-3, Ceejay House F Block Shiv Sagar Estate, Dr. Annie Besant Worli, Mumbai 400018 ...... अपीलाथ"/Appellant Pan: Aaacm4143K बनाम Vs. Dcit, Central Circle 6(4) Room No. 209, 2Nd Floor Aayakar Bhavan, M.K. Road ..... ""तवाद"/Respondent Mumbai 400020 अपीलाथ" "वारा/ Appellant By : Shri Piyush Chhajed ""तवाद" "वारा/Respondent By : Dr. Samuel Pitta

For Appellant: Shri Piyush ChhajedFor Respondent: Dr. Samuel Pitta

Section 133(1)Section 14ASection 36(1)(iii)Section 37Section 37(1)Section 68

आयकर अपील"य अ"धकरण मुंबईपीठ “बी” "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखाकार सद"य