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9 results for “transfer pricing”+ Section 144Bclear

Sorted by relevance

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Key Topics

Section 14816Section 14712Addition to Income8Section 2637Section 143(3)5Survey u/s 133A3Section 143(2)2Section 92C2Section 144C(5)

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

ITA 229/IND/2023[2015-16]Status: DisposedITAT Indore26 Sept 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

Section 143(3)Section 263Section 271E

144B of the Act but to also file an appeal before the Hon'ble Bench challenging the legality/ validity of revisionary order passed by the Ld. Principal Commissioner of Income Tax-1, Bhopal under section 263 of the Income-Tax Act, 1961. 4. It was for the aforesaid reason that the present appeal is being filed before

M/S LIMAGRAIN INDIA PVT. LTD. ,SECUNDERABAD, HYDRABAD vs. N.F.A.C, DELHI

2
Section 2532
Limitation/Time-bar2
Bogus/Accommodation Entry2
ITA 65/IND/2022[2017-18]Status: Disposed
ITAT Indore
19 Jan 2024
AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 M/S.Limagrain India National Faceless Private Limited, Assessment Centre, H.No. 1-8-201 To 203, Delhi Ashoka My Home बनाम/ Chambers, Flat No. 208, 209, 2Nd Vs. Floor, S.P.Road, Secunderabad, Hyderabad (Assessee / Appellant) (Revenue / Respondent) Pan: Aaccb6862A Assessee By Shri Pankaj Sancheti, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.12.2023 Date Of Pronouncement 19.01.2024

Section 139(1)Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 92C

section 144C(13) & 144B of the Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal. Page 1 of 20 M/s.Limagrain India Private Ltd., Indore. Vs. NFAC,Delhi Assessment year 2017-18 2. The registry has informed that that the present appeal is filed after a delay of 11 days and therefore

S GANDHI JEWELLERY PRIVATE LIMITED,INDORE vs. PCIT-1, INDORE, INDORE

Appeal is allowed

ITA 311/IND/2024[2017-18]Status: DisposedITAT Indore21 Feb 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year: 2017-18 S. Gandhi Jewellery Pcit-1, Private Limited, Indore C/O Adv. Hitesh Chimnani, बनाम/ Ug-37 Trade Centre, Vs. 18, South Tukoganj, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aamcs1613G Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ram Kumar Yadav, Sr. Dr Date Of Hearing 10.02.2025 Date Of Pronouncement 21.02.2025

Section 143(2)Section 143(3)Section 147Section 263

144B r.w.s. 147 and the same issue of cash deposit and eventual purchase- sale of jewellery was examined and accepted or addition was made in the reassessment proceedings after taking a conscious view. The sales of the assessee are subject to VAT and have not been doubted throughout. (kind attention is invited to pages

NAVIN KUMAR JAIN,INDORE vs. ITO ACIT DYCIT FACELESS ASSESSMENT, INDORE

In the result, both appeals of the assessee are allowed

ITA 469/IND/2023[2014-15]Status: DisposedITAT Indore29 May 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 148

transferred to other parties by RTGS etc. The assessee is one of the beneficiaries of the cash deposits. The asseessee had deposited cash of Rs. 50,17,236/-in the account of society and the same was not disclosed in the return of income. Cash deposition in this case remained unexplained.The facts have been examined and found correct. 3. Therefore

NAVIN KUMAR JAIN,INDORE vs. INCOME TAX OFFICER FACELESS ASSESSMENT CENTRE, INDORE

In the result, both appeals of the assessee are allowed

ITA 468/IND/2023[2013-14]Status: DisposedITAT Indore29 May 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 148

transferred to other parties by RTGS etc. The assessee is one of the beneficiaries of the cash deposits. The asseessee had deposited cash of Rs. 50,17,236/-in the account of society and the same was not disclosed in the return of income. Cash deposition in this case remained unexplained.The facts have been examined and found correct. 3. Therefore

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

ITA 259/IND/2024[2016-17]Status: DisposedITAT Indore20 Sept 2024AY 2016-17

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

Section 10(38)Section 147Section 148Section 151Section 68

transfer, either at the time of purchase or at the time of sale of share by the appellant, treatment of LTCG as unexplained credit under section 68 of the Act and confirmation thereof by Ld. CIT(A) is wholly unjustified, improper and bad in law. 06) Section 68: Issue: Burden to prove :- That the Commissioner of Income tax (A) erred

SHAILESH KALWADIA (HUF) ,UJJAIN vs. INCOME TAX OFFICER BPL-C-(91)(1), UJJAIN

The appeal of the assessee is allowed for statistical purpose

ITA 160/IND/2026[2013-14]Status: DisposedITAT Indore27 Mar 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 246ASection 250Section 253

144B of the Act, the total income of the Assessee was computed & assessed at Rs. 19,96,350/-. The total income as per the return of income was at Rs.1,53,375/-. The addition of Rs.18,42,978/- was made as income from undisclosed sources in guise of share transaction. The tax on total income assessed was directed

SHAILESH KALWADIA (HUF),UJJAIN vs. INCOME TAX OFFICER, BPL-C(91)(1), BHOPAL

The appeal of the assessee is allowed for statistical purpose

ITA 464/IND/2025[2013-14]Status: DisposedITAT Indore27 Mar 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 246ASection 250Section 253

144B of the Act, the total income of the Assessee was computed & assessed at Rs. 19,96,350/-. The total income as per the return of income was at Rs.1,53,375/-. The addition of Rs.18,42,978/- was made as income from undisclosed sources in guise of share transaction. The tax on total income assessed was directed

BIHARILAL,HOSHANGABAD vs. COMISSIONER OF INCOME TAX (APPEALS), NFAC-DELHI

Appeal is allowed for statistical purpose

ITA 278/IND/2025[2018-19]Status: DisposedITAT Indore19 Feb 2026AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2018-19 Assessment Unit Of Income- Biharilal, Tax Department S/O Gaurishankar, 508, Ward No. 15, बनाम/ Shobhapur, Vs. Hoshangabad (Assessee/Appellant) (Revenue/Respondent) Pan: Eonpb2765E Assessee By Ms. Saniya Farhaz Memon, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2026 Date Of Pronouncement 19.02.2026

Section 142(1)Section 144Section 147Section 148Section 148ASection 50C(2)

144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on following grounds: Page 1 of 11 Biharilal ITA No. 278/Ind/2025 - AY 2018-19 “Ground1. Because the very initiation of proceeding us 147 and issuance of notice u/s 148 are bad in law, invalid and therefore, the assessment is liable