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13 results for “section 68”+ Section 11Aclear

Sorted by relevance

Mumbai38Delhi29Bangalore14SC13Ahmedabad13Lucknow11Kolkata8Chandigarh8Cochin7Jaipur7Karnataka7Indore6Nagpur5Visakhapatnam2Calcutta2Hyderabad2Telangana2A.K. SIKRI ROHINTON FALI NARIMAN1Andhra Pradesh1

Key Topics

Section 6812Section 26312Addition to Income5Section 143(3)4Section 2503Section 1542Section 1482Bogus Purchases2Reopening of Assessment2

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1278/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

section 68 of the Act is adjudicated in subsequent paras. IT(SS)A No. 73/Ahd/2025 and others Group Appeals - HK Ispat Pvt Ltd Asst.Year : 2015-16 to 2021-2022 - 12– 6.12 So far as loan taken from Abedabibi Mehboob Foda for Rs.22,05,000/- is concerned (Sr. No.1), the appellant has submitted sufficient evidences as tabularized herein above (para

H K ISPAT PVT. LTD.,PANCHMAHAL vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1392/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad
18 Mar 2026
AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

section 68 of the Act is adjudicated in subsequent paras. IT(SS)A No. 73/Ahd/2025 and others Group Appeals - HK Ispat Pvt Ltd Asst.Year : 2015-16 to 2021-2022 - 12– 6.12 So far as loan taken from Abedabibi Mehboob Foda for Rs.22,05,000/- is concerned (Sr. No.1), the appellant has submitted sufficient evidences as tabularized herein above (para

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1277/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

section 68 of the Act is adjudicated in subsequent paras. IT(SS)A No. 73/Ahd/2025 and others Group Appeals - HK Ispat Pvt Ltd Asst.Year : 2015-16 to 2021-2022 - 12– 6.12 So far as loan taken from Abedabibi Mehboob Foda for Rs.22,05,000/- is concerned (Sr. No.1), the appellant has submitted sufficient evidences as tabularized herein above (para

M/S. PANCHMAHAL STEEL LTD.,,BARODA vs. THE PR. CIT-1, VADODARA

In the result, the appeal of the assessee is allowed for both the assessment years in question

ITA 127/AHD/2021[2010-11]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Manish J Shah & Shri Rushin Patel, A.RsFor Respondent: Shri R. N. Dsouza, CIT DR
Section 143(3)Section 148Section 154Section 263

68,63,129/- on September 16, 2010. The return was selected for scrutiny, leading to an assessment order under Section 143(3) of the Income Tax Act on January 30, 2013, which determined a revised loss of Rs. 5,35,90,266/-. This figure was later amended to Rs. 9,66,38,129/- following a Commissioner of Income

M/S. PANCHMAHAL STEEL LTD.,,BARODA vs. THE PR. CIT-1, VADODARA

In the result, the appeal of the assessee is allowed for both the assessment years in question

ITA 128/AHD/2021[2011-12]Status: DisposedITAT Ahmedabad27 Sept 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Manish J Shah & Shri Rushin Patel, A.RsFor Respondent: Shri R. N. Dsouza, CIT DR
Section 143(3)Section 148Section 154Section 263

68,63,129/- on September 16, 2010. The return was selected for scrutiny, leading to an assessment order under Section 143(3) of the Income Tax Act on January 30, 2013, which determined a revised loss of Rs. 5,35,90,266/-. This figure was later amended to Rs. 9,66,38,129/- following a Commissioner of Income

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LIMITED,, VADODARA

Appeal is dismissed

ITA 117/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2006-07

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

Section 155(11A) of the Act. In the second round before the Assessing Officer and even before the ld. CIT(A), the contention of the assessee remained that the goods exported to the said tune of Rs.1.70 crores had returned back in the next year i.e. in FY 2007-08 pertaining to AY 2008-09. The claim

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

Appeal is dismissed

ITA 109/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2006-07

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

Section 155(11A) of the Act. In the second round before the Assessing Officer and even before the ld. CIT(A), the contention of the assessee remained that the goods exported to the said tune of Rs.1.70 crores had returned back in the next year i.e. in FY 2007-08 pertaining to AY 2008-09. The claim

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

Appeal is dismissed

ITA 110/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2007-08

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

Section 155(11A) of the Act. In the second round before the Assessing Officer and even before the ld. CIT(A), the contention of the assessee remained that the goods exported to the said tune of Rs.1.70 crores had returned back in the next year i.e. in FY 2007-08 pertaining to AY 2008-09. The claim

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

Appeal is dismissed

ITA 112/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2009-10

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

Section 155(11A) of the Act. In the second round before the Assessing Officer and even before the ld. CIT(A), the contention of the assessee remained that the goods exported to the said tune of Rs.1.70 crores had returned back in the next year i.e. in FY 2007-08 pertaining to AY 2008-09. The claim

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

Appeal is dismissed

ITA 113/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2011-12

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

Section 155(11A) of the Act. In the second round before the Assessing Officer and even before the ld. CIT(A), the contention of the assessee remained that the goods exported to the said tune of Rs.1.70 crores had returned back in the next year i.e. in FY 2007-08 pertaining to AY 2008-09. The claim

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LIMITED,, VADODARA

Appeal is dismissed

ITA 118/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2011-12

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

Section 155(11A) of the Act. In the second round before the Assessing Officer and even before the ld. CIT(A), the contention of the assessee remained that the goods exported to the said tune of Rs.1.70 crores had returned back in the next year i.e. in FY 2007-08 pertaining to AY 2008-09. The claim

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

Appeal is dismissed

ITA 111/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2008-09

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

Section 155(11A) of the Act. In the second round before the Assessing Officer and even before the ld. CIT(A), the contention of the assessee remained that the goods exported to the said tune of Rs.1.70 crores had returned back in the next year i.e. in FY 2007-08 pertaining to AY 2008-09. The claim

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LIMITED,, VADODARA

Appeal is dismissed

ITA 116/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2005-06

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarsn

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT-DR

Section 155(11A) of the Act. In the second round before the Assessing Officer and even before the ld. CIT(A), the contention of the assessee remained that the goods exported to the said tune of Rs.1.70 crores had returned back in the next year i.e. in FY 2007-08 pertaining to AY 2008-09. The claim