(1) In Deputy Commissioner of Income Tax v. Manak Shoes Co. P. Limited

11 ITR (Trib) 673Income Tax Appellate Tribunal2011#13222 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2021.

Judgments citing (1) In Deputy Commissioner of Income Tax v. Manak Shoes Co. P. Limited

Asst. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Abir Infrastructure Private Limited, Hyderabad

In the result, the appeal of the revenue is dismissed in above terms

ITA 2068/HYD/2018[2010-11]Status: DisposedITAT Hyderabad11 Jun 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Asst. Commissioner Of Vs. Abir Infrastructure Pvt. Income-Tax, Ltd., Hyderabad. Central Circle – 1(3), Hyderabad. Pan – Aafc3608N (Appellant) (Respondent)

For Appellant: Shri H. SrinivasuluFor Respondent: Shri M. Dayasagar
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 Asst. Commissioner of Vs. Abir Infrastructure Pvt. Income-tax, Ltd., Hyderabad. Central Circle – 1(3), Hyderabad. PAN – AAFC3608N (Appellant) (Respondent) Revenue by: Shri M. Dayasagar Assessee by: Shri H. Srinivasulu Date of hearing: 27/05/2021 Date of pronouncement: 11/06/2021 O R D E R PER L.P. SAHU, AM: This appeal of the Revenue for AY 2010-11 is directed against the CIT(A) - 11, Hyderabad’s order, dated 24/07/2018 invo…

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Andhra Bank, Hyderabad

In the result appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 315/HYD/2019[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Union Bank Of India, Vs. Dy. Commissioner Of (Erstwhile Andhra Income-Tax, Bank), Hyderabad. Circle – 1(1), Hyderabad. Pan – Aabca 7375C (Appellants) (Respondent) Assessment Year: 2010-11 Dy. Commissioner Of Vs. Union Bank Of India, Income-Tax, (Erstwhile Andhra Circle – 1(1), Bank), Hyderabad. Hyderabad Pan – Aabca 7375C

For Appellant: Shri S. AnanthamFor Respondent: Smt. Amisha S. Gupt
Section 143Section 143(3)Section 147Section 148Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 Union Bank of India, Vs. Dy. Commissioner of (Erstwhile Andhra Income-tax, Bank), Hyderabad. Circle – 1(1), Hyderabad. PAN – AABCA 7375C (Appellants) (Respondent) Assessment Year: 2010-11 Dy. Commissioner of Vs. Union Bank of India, Income-tax, (Erstwhile Andhra Circle – 1(1), Bank), Hyderabad. Hyderabad PAN – AABCA 7375C (Appellants) (Respondent) Assessee by: Shri S. Anantham Revenue by: Smt. Amisha S. Gupt Date of hearing…

Union Bank of India (Erstwhile-Andhra Bank), Mumbai vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

In the result appeal of the assessee is allowed and the appeal of the revenue is dismissed

ITA 192/HYD/2019[2010-11]Status: DisposedITAT Hyderabad20 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Union Bank Of India, Vs. Dy. Commissioner Of (Erstwhile Andhra Income-Tax, Bank), Hyderabad. Circle – 1(1), Hyderabad. Pan – Aabca 7375C (Appellants) (Respondent) Assessment Year: 2010-11 Dy. Commissioner Of Vs. Union Bank Of India, Income-Tax, (Erstwhile Andhra Circle – 1(1), Bank), Hyderabad. Hyderabad Pan – Aabca 7375C

For Appellant: Shri S. AnanthamFor Respondent: Smt. Amisha S. Gupt
Section 143Section 143(3)Section 147Section 148Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 Union Bank of India, Vs. Dy. Commissioner of (Erstwhile Andhra Income-tax, Bank), Hyderabad. Circle – 1(1), Hyderabad. PAN – AABCA 7375C (Appellants) (Respondent) Assessment Year: 2010-11 Dy. Commissioner of Vs. Union Bank of India, Income-tax, (Erstwhile Andhra Circle – 1(1), Bank), Hyderabad. Hyderabad PAN – AABCA 7375C (Appellants) (Respondent) Assessee by: Shri S. Anantham Revenue by: Smt. Amisha S. Gupt Date of hearing…

Sunil Vishram Chawda, Hyd, Hyderabad vs. DCIT, Circle-14(1), Hyd, Hyderabad

In the result, all the appeals under consideration are allowed

ITA 1433/HYD/2015[2012-13]Status: DisposedITAT Hyderabad25 May 2018AY 2012-13

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…ncome has escaped assessment. In this connection, we refer to the following case laws discussed would demonstrate what would amount to ‘change of opinion’ which bars reassessment: (1) In Deputy Commissioner of Income Tax Vs. Manak Shoes Co. P. Limited, (2011) 11 ITR (Trib) 673 (Del), the Tribunal held that where regular assessment had been made under Section 143(3) allowing depreciation of factory building, plant and machinery, and reassessment proceedings were initiated on the ground that depreciation was not admissible since the assessee had no manufacturing activity during the year, the Tribunal found that the…

Sunil Vishram Chawda, Hyd, Hyderabad vs. CIT (OSD), Range-10, Hyd, Hyderabad

In the result, all the appeals under consideration are allowed

ITA 1432/HYD/2015[2011-12]Status: DisposedITAT Hyderabad25 May 2018AY 2011-12

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…ncome has escaped assessment. In this connection, we refer to the following case laws discussed would demonstrate what would amount to ‘change of opinion’ which bars reassessment: (1) In Deputy Commissioner of Income Tax Vs. Manak Shoes Co. P. Limited, (2011) 11 ITR (Trib) 673 (Del), the Tribunal held that where regular assessment had been made under Section 143(3) allowing depreciation of factory building, plant and machinery, and reassessment proceedings were initiated on the ground that depreciation was not admissible since the assessee had no manufacturing activity during the year, the Tribunal found that the…

Sunil Vishram Chawda, Hyd, Hyderabad vs. ACIT, Circle-10(1), Hyd, Hyderabad

In the result, all the appeals under consideration are allowed

ITA 1431/HYD/2015[2010-11]Status: DisposedITAT Hyderabad25 May 2018AY 2010-11

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…ncome has escaped assessment. In this connection, we refer to the following case laws discussed would demonstrate what would amount to ‘change of opinion’ which bars reassessment: (1) In Deputy Commissioner of Income Tax Vs. Manak Shoes Co. P. Limited, (2011) 11 ITR (Trib) 673 (Del), the Tribunal held that where regular assessment had been made under Section 143(3) allowing depreciation of factory building, plant and machinery, and reassessment proceedings were initiated on the ground that depreciation was not admissible since the assessee had no manufacturing activity during the year, the Tribunal found that the…

Sunil Vishram Chawda, Hyd, Hyderabad vs. ACIT, Circle-10(1), Hyd, Hyderabad

In the result, all the appeals under consideration are allowed

ITA 1430/HYD/2015[2009-10]Status: DisposedITAT Hyderabad25 May 2018AY 2009-10

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. SaiprasadFor Respondent: Shri B. Suresh Babu
Section 194H

…ncome has escaped assessment. In this connection, we refer to the following case laws discussed would demonstrate what would amount to ‘change of opinion’ which bars reassessment: (1) In Deputy Commissioner of Income Tax Vs. Manak Shoes Co. P. Limited, (2011) 11 ITR (Trib) 673 (Del), the Tribunal held that where regular assessment had been made under Section 143(3) allowing depreciation of factory building, plant and machinery, and reassessment proceedings were initiated on the ground that depreciation was not admissible since the assessee had no manufacturing activity during the year, the Tribunal found that the…

(1) In Deputy Commissioner of Income Tax v. Manak Shoes Co. P. Limited (11 ITR (Trib) 673) — Cited in 7 Judgments | BharatTax