1. Jute Corporation of India Ltd. v. CIT(A)

290 ITR 655High Court2007#10494 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing 1. Jute Corporation of India Ltd. v. CIT(A)

SHRI INDERJIT BAJAJ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 76/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Jul 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.76/Asr/2023 Assessment Year: 2020-21

Section 143(1)Section 250oSection 36(1)(va)Section 37(1)Section 43B

…y, the argument was placed before the bench related to addition of additional evidence. The ld. AR I.T.A. No.76/Asr/2023 5 Assessment Year: 2020-21 relied on the Hon’ble Jurisdictional High Court of in the case of Abhishek Industries Ltd. Vs.CIT&Anr. (2007) 290 ITR 655 (P & H); “5. As to whether additional ground of appeal can be raised by an assessee before the appellate authority during the course of hearing of the appeal or not, is no more res Integra. In Jute Corporaion of India Ltd. vs. CIT &Anr. (1991) 191 ITR 688 (SC) and National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC), Hon’ble Supreme Co…

K. JAYANTILAL SECURITIES PRIVATE LIMITED ,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CIRCLE-4(3), MUMBAI

In the result, this appeal by the assessee stands allowed for statistical purposes

ITA 4715/MUM/2017[2005-06]Status: DisposedITAT Mumbai05 Feb 2018AY 2005-06

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 4715/Mum/2017 ("नधा"रण वष" / Assessment Year: 2005-06) K Jayantilal Securities Pvt. Ltd. Jt. Cit (Osd), बनाम/ 2Nd Floor, Ps 4, Circle 4(3), Room No. 649, Rotunda Building Dalal Street, Aaykar Bhavan, Mumbai Vs. Mumbai – 400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaack 4621 Q (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Sanjay C. Shah ""यथ" क" ओर से/Respondent By : Ms. N. Hemalatha सुनवाई क" तार"ख / : 16.11.2017 Date Of Hearing घोषणा क" तार"ख / : 05.02.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against The Order By The Commissioner Of Income Tax (Appeals) Dated 05.05.2017 & Pertains To The Assessment Year 2005- 06. 2. The Grounds Of Appeal Read As Under: Learned Ld. Commissioner Of Income Tax (Appeals) Erred In Confirming The Order Of Learned Assessing Officer In Levying Income Tax @ 30% On Short Term Capital Gains On Sale Of Shares Of Rs.3,47,979/- As Against 10% U/S. 111A Of The Act As Claimed By The Appellant.

For Appellant: Shri Sanjay C. ShahFor Respondent: Ms. N. Hemalatha
Section 111ASection 116Section 143Section 154Section 155Section 156Section 186Section 200ASection 206C

…4. SAT Narain vs ITO (2005) 94 TTJ (Del) 499 5. Kanoi Industries (P) Ltd. Vs. DCIT (2006) 102 TTJ (Kol) 285 6. Ashwani Kumar vs. ACIT (2007) 110 TTJ (Asr) 890 7. DCIT vs. Ruchira Papers Ltd. (2007) 110 TTJ (Chd) 995 8. Abhishek Industries Ltd. Vs. CIT (2007) 290 ITR 655 (P&H) 9. Jasbeer Kaur Bhatia vs. Assistant Commissioner of Gift Tax (2007) 111 TTJ (Chd) 180 9. Upon careful consideration and hearing both the counsel I find that the additional ground deserves to be admitted. Since it requires reference to factual records also and it was not raised before the ld. Commissioner of Income Tax (Appeals), I deem i…

DCIT, NEW DELHI vs. M/S. AJAY ENTERPRISES PVT. LTD., NEW DELHI

In the result, the appeals of the assessee for A

ITA 1348/DEL/2013[2008-09]Status: DisposedITAT Delhi31 Jul 2017AY 2008-09

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: A.Y. 2008-09For Respondent: A.Y. 2008-09
Section 41(1)

…return of income. The ld. CIT(A) has ignored the fact that legal issue can be raised at any point of time. Reliance is placed on the following decisions : 1. Jute Corporation of India Ltd. Vs. CIT(A) (1991)187-ITR 688 2. Abhishek Industries Ltd Vs. CIT (2007) 290 ITR 655 (P&H) 3. Hindustan Construction Co. Ltd Vs. CIT (1994) 208 ITR 291 (Bom.) 4. CIT Vs. Pruthvi Brokers & Shareholders (2012) 349 ITR 336 5. CIT Vs. Jaiparbolic Spring (2008) 306 ITR 42 6. CIT Vs. Aspentech India Pvt. Ltd. (ITA No. 1233/2011 28.11.2011). 4. On the other hand, the ld. DR relied on the order of the ld. CIT(A). ITA Nos. 898 & 899 and…

AJAY ENTERPRISES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for A

ITA 898/DEL/2013[2008-09]Status: DisposedITAT Delhi31 Jul 2017AY 2008-09

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: A.Y. 2008-09For Respondent: A.Y. 2008-09
Section 41(1)

…return of income. The ld. CIT(A) has ignored the fact that legal issue can be raised at any point of time. Reliance is placed on the following decisions : 1. Jute Corporation of India Ltd. Vs. CIT(A) (1991)187-ITR 688 2. Abhishek Industries Ltd Vs. CIT (2007) 290 ITR 655 (P&H) 3. Hindustan Construction Co. Ltd Vs. CIT (1994) 208 ITR 291 (Bom.) 4. CIT Vs. Pruthvi Brokers & Shareholders (2012) 349 ITR 336 5. CIT Vs. Jaiparbolic Spring (2008) 306 ITR 42 6. CIT Vs. Aspentech India Pvt. Ltd. (ITA No. 1233/2011 28.11.2011). 4. On the other hand, the ld. DR relied on the order of the ld. CIT(A). ITA Nos. 898 & 899 and…

M/S. KIWI FOODS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 2616/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Apr 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

M/S KIWI FOODS INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2610/DEL/2013[2004-05]Status: DisposedITAT Delhi13 Apr 2016AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

M/S. RITE PAC INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 2609/DEL/2013[2008-09]Status: DisposedITAT Delhi13 Apr 2016AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

M/S. RITE PACK INDUSTRIES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 3053/DEL/2012[2005-06]Status: DisposedITAT Delhi13 Apr 2016AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

ACIT, NEW DELHI vs. M/S. PLASTOGRAPH INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is allowed on the legal issue and the appeal of the department is dismissed

ITA 3557/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Feb 2016AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3052/Del/2012 : Asstt. Year : 2003-04 M/S Plastograph India Pvt. Ltd., Vs Dcit, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (Appellant) (Respondent) Ita No. 3557/Del/2012 : Asstt. Year : 2003-04 Acit, Vs M/S Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (Appellant) (Respondent) Pan No. Aaacp7194F Assessee By : Sh. Vinod Kumar Bindal & Sanjeev Bindal, Cas Revenue By : Sh. R. B. Meena, Cit Dr Date Of Hearing : 02.02.2016 Date Of Pronouncement : 09.02.2016 Order Per N. K. Saini, Am: These Cross Appeals Are Directed Against The Order Dated 30.04.2012 Of Ld. Cit(A)-Xxxi, New Delhi.

For Appellant: Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA No. 3052/Del/2012 : Asstt. Year : 2003-04 M/s Plastograph India Pvt. Ltd., Vs DCIT, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) ITA No. 3557/Del/2012 : Asstt. Year : 2003-04 ACIT, Vs M/s Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AAACP7194F Assessee by : Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAs Revenue by : Sh. R. B. Meena, CIT DR Date of Hearing : 02.02.2016…

M/S. PLASTOGRAPH INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed on the legal issue and the appeal of the department is dismissed

ITA 3052/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Feb 2016AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3052/Del/2012 : Asstt. Year : 2003-04 M/S Plastograph India Pvt. Ltd., Vs Dcit, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (Appellant) (Respondent) Ita No. 3557/Del/2012 : Asstt. Year : 2003-04 Acit, Vs M/S Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (Appellant) (Respondent) Pan No. Aaacp7194F Assessee By : Sh. Vinod Kumar Bindal & Sanjeev Bindal, Cas Revenue By : Sh. R. B. Meena, Cit Dr Date Of Hearing : 02.02.2016 Date Of Pronouncement : 09.02.2016 Order Per N. K. Saini, Am: These Cross Appeals Are Directed Against The Order Dated 30.04.2012 Of Ld. Cit(A)-Xxxi, New Delhi.

For Appellant: Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA No. 3052/Del/2012 : Asstt. Year : 2003-04 M/s Plastograph India Pvt. Ltd., Vs DCIT, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) ITA No. 3557/Del/2012 : Asstt. Year : 2003-04 ACIT, Vs M/s Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AAACP7194F Assessee by : Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAs Revenue by : Sh. R. B. Meena, CIT DR Date of Hearing : 02.02.2016…

1. Jute Corporation of India Ltd. v. CIT(A) (290 ITR 655) — Cited in 10 Judgments | BharatTax