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6 results for “reassessment u/s 147”+ Section 255(7)clear

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Key Topics

Section 686Addition to Income6Section 69C4Reassessment4Section 153A2Section 69A2Section 145(3)2Disallowance2Unexplained Investment

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 94/IND/2018[2009-10]Status: DisposedITAT Indore04 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

7 M/s. Shivalika Realities Pvt. Ltd. ITA No.95 & 94/Ind/2018 . in form of a separate paper book running from page nos. 104 to 428 with a prayer of admission of such additional evidences under Rule 29 and Rule 18(4) of the Income-Tax (Appellate Tribunal) Rules, 1963. A copy of the paper book containing the additional evidences was also provided

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 95/IND/2018[2008-09]Status: DisposedITAT Indore04 Oct 2021AY 2008-09

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

7 M/s. Shivalika Realities Pvt. Ltd. ITA No.95 & 94/Ind/2018 . in form of a separate paper book running from page nos. 104 to 428 with a prayer of admission of such additional evidences under Rule 29 and Rule 18(4) of the Income-Tax (Appellate Tribunal) Rules, 1963. A copy of the paper book containing the additional evidences was also provided

2

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

ITA 67/IND/2021[2015-16]Status: DisposedITAT Indore23 Dec 2021AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

7,90,003 16. Monalisa Agency Pvt. Ltd. MAPL 24,822 - 1,26,776 - 30,00,000 2,99,999 17. Rajgharana Trading Pvt. RTPL - - 1,67,213 Ltd. - 40,00,000 4,00,004 18. Satabdi Realstate Pvt. Ltd. SRPL - - 1,43,771 - 42,00,000 4,20,000 19. Sanskar Commosale Pvt. SCPL

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

ITA 68/IND/2021[2016-17]Status: DisposedITAT Indore23 Dec 2021AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

7,90,003 16. Monalisa Agency Pvt. Ltd. MAPL 24,822 - 1,26,776 - 30,00,000 2,99,999 17. Rajgharana Trading Pvt. RTPL - - 1,67,213 Ltd. - 40,00,000 4,00,004 18. Satabdi Realstate Pvt. Ltd. SRPL - - 1,43,771 - 42,00,000 4,20,000 19. Sanskar Commosale Pvt. SCPL

ACIT,CENTRAL-1, INDORE vs. M/S ESSENCE COMMODITIES P LTD, INDORE

In the result all the appeals of revenue for A

ITA 184/IND/2020[2013-14]Status: DisposedITAT Indore10 Feb 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Shreya JainFor Respondent: Shri P.K Mishra, CIT (DR)

reassessment proceedings made detailed enquiry and established beyond doubt that the losses obtained by assessee on NMCE platform were contrived losses and these losses were incurred by executing the synchronized trade dealings in illiquid commodities. The Ld. CIT(DR) also submitted that Cross Objection No.17/Ind/2020 Cross Objection Nos.04 & 09/Ind/2021 Essence Commodities Pvt. Ltd., the losses were incurred with a specific

ACIT (CENTRAL)-1 INDORE, INDORE vs. ESSENCE COMMODITIES (P) LTD., INDORE

In the result all the appeals of revenue for A

ITA 675/IND/2019[2011-12]Status: DisposedITAT Indore10 Feb 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

For Appellant: Shri Shreya JainFor Respondent: Shri P.K Mishra, CIT (DR)

reassessment proceedings made detailed enquiry and established beyond doubt that the losses obtained by assessee on NMCE platform were contrived losses and these losses were incurred by executing the synchronized trade dealings in illiquid commodities. The Ld. CIT(DR) also submitted that Cross Objection No.17/Ind/2020 Cross Objection Nos.04 & 09/Ind/2021 Essence Commodities Pvt. Ltd., the losses were incurred with a specific