“Section 132(6)”

Section References (mined)Section 132Section 132(6)4 judgments

ABHIRUCHI MARKETING P. LTD., ,KOLKATA vs. ITO, WARD 7(1), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 934/KOL/2025[2008-2009]Status: DisposedITAT Kolkata31 Dec 2025AY 2008-2009

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Abhiruchi Marketing P. Ltd. C/O. S.N. Ghosh & Associates, Ito, Ward 7(1) Advocates, Aaykar Bhawan, P-7, 2, Garstin Place, 2 Nd Floor, Suite Chowringhee Square, Fifth Floor, Vs. No.203, Off Hare Street, Kolkata, Kolkata-700069, West Bengal West Bengal-700001 (Appellant) (Respondent) Pan No. Aagca1408B Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Manas Mondal, Dr Date Of Hearing: 16.10.2025 Date Of Pronouncement: 31.12.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Manas Mondal, DR

Section 131Section 132(6)Section 133(6)Section 142(1)Section 143(1)Section 147Section 263Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Abhiruchi

ITO-19(3)(1), MUMBAI vs. REEMA VIVEK KOTHAR, MUMBAI

In the result, appeal of the Revenue is allowed in the aforesaid terms

ITA 1646/MUM/2023[2011-12]Status: DisposedITAT Mumbai05 Apr 2024AY 2011-12

Bench: Justice (Retd.) C.V. Bhadang & Shri B.R. Baskaran: A.Y : 2011-12 Income Tax Officer-19(3)(1), Vs. Reema Vivek Kothar Mumbai. (Appellant) 122 122, Kalpvriksha Apartments, Ridge Road, Mumbai 400 006. Pan : Aalpk2958G (Respondent)

For Appellant: Ms. Mahita NairFor Respondent: Shri Vijay Mehta

Section 132(6)Section 143(2)Section 54Section 54F

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT AND SHRI B.R. BASKARAN

TIRUPATI BALAJI FIBER LTD.,MUZAFFARNAGAR vs. ACIT, CENTRAL CIRCLE- 28, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 2356/DEL/2019[2012-13]Status: DisposedITAT Delhi09 Jun 2023AY 2012-13

Bench: Shri C.M. Gargtirupati Balaji Fiber Ltd, Vs. Acit, 9Th Km Stone, Bhopra Road, Central Circle-28, Muzaffarnagar, Uttar Pradesh New Delhi (Appellant) (Respondent) Pan: Aaacb3161E Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 10/05/2023 Date Of Pronouncement 09/06/2023

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Om Prakash, Sr. DR

Section 68

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member Tirupati Balaji Fiber Ltd, VS

ACIT, CIRCLE-27(2), NEW DELHI vs. WRIGLEY INDIA PVT. LTD., NEW DELHI

In the result we dismiss this appeal by the Revenue

ITA 5960/DEL/2017[2004-05]Status: DisposedITAT Delhi09 Aug 2021AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Madhumita Roy[A.Y 2004-05]

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Bharat B. Garg, Sr. DR

Section 132(6)Section 133(6)Section 80I

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT