109 Taxman 66(SC) Malabar Industrial Co. Ltd. v. Commissioner of Income-tax

158 Taxmann 160Supreme Court of India2007#10464 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2023.

Judgments citing 109 Taxman 66(SC) Malabar Industrial Co. Ltd. v. Commissioner of Income-tax

BHURAMAL RAJMAL SURANA & SONS PVT. LTD.,DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS)-4, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 254/JPR/2023[2017-18]Status: DisposedITAT Jaipur17 Jul 2023AY 2017-18

Bench: Her; (B) No Proceedings Were Directed To Be Initiated In Original Appeal Order Dt. 28.02.2022 And/Or; (C) It Has Been Passed In Haste Without Affording Reasonable Opportunity To The Appellant.

For Appellant: Shri S.R. Sharma, CAFor Respondent: Mrs. Manisha Choudhary (Addl.CIT)
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 154Section 270ASection 271ASection 41(1)Section 68

…ंआयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 254/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18. cuke Bhuramal Rajmal Surana & Sons The ACIT Vs. Pvt. Ltd., Central Circle-2, M-26, Greater Kailash-II, Market, Jaipur. New Delhi. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCB 0074 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri…

T.RAJARAJESWARI,KOVILPATTI vs. PCIT , BIBIKULAM

The appeal stands partly allowed in terms of our above order

ITA 518/CHNY/2022[2017-18]Status: DisposedITAT Chennai17 May 2023AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: ShriK.Balasubramanian(Advocate)-Ld. ARFor Respondent: Shri R. Mohan Reddy (CIT) –Ld.DR
Section 143(3)Section 154Section 263

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.518/Chny/2022 (िनधाBरणवषB / Assessment Year: 2017-18) Mrs. T.Rajarajeswari ACIT बनाम 204, 1st Street, Thirumangai Nagar, Circle-1, / Vs. Kovilpatti-628 501. Tuticorin. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AGQPR-8573-B (अपीलाथ%/Appellant) : (&'थ% / Respondent) अपीलाथ%कीओरसे/ Appellant by : ShriK.Balasubramanian(Advocate)-Ld. AR &'थ%कीओ…

SHRI DEEPAK KHANNA,JAIPUR vs. PR.CIT-2, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 19/JPR/2021[2016-17]Status: DisposedITAT Jaipur07 Sept 2022AY 2016-17
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT)
Section 142(1)Section 143(2)Section 143(3)Section 263Section 44ASection 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 19/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke Sh. Deepak Khanna PCIT, Vs. F-198, Sitapura Industrial Area, Jaipur-2 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFXPK 5933 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Sanjay Dhariwal…

RAJENDRA AND URSULA JOSHI HOLDINGS PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JAIPUR

In the result both the appeal of the assessee is allowed

ITA 192/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18
For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 190/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Skill Principal Commissioner of Development Private Limited, Vs. Income Tax-2, Jaipur Office No. 506 Anchor Mall, Third Floor, Anchor Mall, Ajmer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Responde…

RAJENDRA AND URSULA JOSHI FOOD INDUSTRIES PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOMETAX-1, JAIPUR

ITA 191/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18

Bench: Us On The Following Grounds In This Appeal;

For Appellant: Shri Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 133(6)Section 142(1)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 191/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Food Principal Commissioner of Industries Private Limited, Vs. Income Tax-1, Jaipur 603 Elements Mall, 6th Floor Ajmer Road, Jaipur- 302021. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCR 1374 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh v…

RAJENDRA AND URSULA JOSHI SKILL DEVELOPMENT PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JAIPUR

In the result both the appeal of the assessee is allowed

ITA 190/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18
For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 190/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Skill Principal Commissioner of Development Private Limited, Vs. Income Tax-2, Jaipur Office No. 506 Anchor Mall, Third Floor, Anchor Mall, Ajmer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Responde…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. GAYATRI PROJECTS LIMITED , HYDERABAD

Appeals are partly allowed in above terms

ITA 481/HYD/2020[2017-18]Status: DisposedITAT Hyderabad24 Jan 2022AY 2017-18

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri B. Shanti Kumar &For Respondent: Sri Solgy Kottaram CIT(DR)
Section 143(3)

…ITA Nos 2051 and 2052 of 2018 and ITA No.481 of 2020 Gayatri Projects Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member ITA Nos.2051 & 2052/Hyd/2018 & ITA No.481/Hyd/2020 Assessment Years:2015-15, 2016-17 & 2017-18 A.C.I.T Vs. Gayatri Projects Ltd Central Circle-2(4) Hyderabad Hyderabad PAN:AAACG8040K (Appellant) (Respondent) Revenue by: Sri Solgy Kottaram CIT(DR) Assessee by: Sri B. Shanti Kumar & Shri Mohan KumarDR Date of hearing: 02/01/2022 Date of pronouncem…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD vs. GAYATRI PROJECTS LIMITED, HYDERABAD

Appeals are partly allowed in above terms

ITA 2052/HYD/2018[2016-17]Status: DisposedITAT Hyderabad24 Jan 2022AY 2016-17

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri B. Shanti Kumar &For Respondent: Sri Solgy Kottaram CIT(DR)
Section 143(3)

…ITA Nos 2051 and 2052 of 2018 and ITA No.481 of 2020 Gayatri Projects Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member ITA Nos.2051 & 2052/Hyd/2018 & ITA No.481/Hyd/2020 Assessment Years:2015-15, 2016-17 & 2017-18 A.C.I.T Vs. Gayatri Projects Ltd Central Circle-2(4) Hyderabad Hyderabad PAN:AAACG8040K (Appellant) (Respondent) Revenue by: Sri Solgy Kottaram CIT(DR) Assessee by: Sri B. Shanti Kumar & Shri Mohan KumarDR Date of hearing: 02/01/2022 Date of pronouncem…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD vs. GAYATRI PROJECTS LIMITED , HYDERABAD

Appeals are partly allowed in above terms

ITA 2051/HYD/2018[2014-15]Status: DisposedITAT Hyderabad24 Jan 2022AY 2014-15

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri B. Shanti Kumar &For Respondent: Sri Solgy Kottaram CIT(DR)
Section 143(3)

…ITA Nos 2051 and 2052 of 2018 and ITA No.481 of 2020 Gayatri Projects Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member ITA Nos.2051 & 2052/Hyd/2018 & ITA No.481/Hyd/2020 Assessment Years:2015-15, 2016-17 & 2017-18 A.C.I.T Vs. Gayatri Projects Ltd Central Circle-2(4) Hyderabad Hyderabad PAN:AAACG8040K (Appellant) (Respondent) Revenue by: Sri Solgy Kottaram CIT(DR) Assessee by: Sri B. Shanti Kumar & Shri Mohan KumarDR Date of hearing: 02/01/2022 Date of pronouncem…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. KNR CONSTRUCTIONS LIMITED, HYDERABAD

Appeals are dismissed

ITA 190/HYD/2018[2013-14]Status: DisposedITAT Hyderabad23 Apr 2021AY 2013-14

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

For Appellant: Smt. Nivedita Biswas & Shri Sunil Kumar Pandey (D.Rs)For Respondent: Shri S. Rama Rao
Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘ A ‘ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) ITA Nos.190 & 191/Hyd/2018 (Assessment Years : 2013-14 & 2014-15) Dy. Commissioner of Vs. M/s. KNR Constructions Limited, Income Tax, Plot Nos.113 & 114, Phase I, KNR Central Circle 2(1), House, Kavuri Hills, Hyderabad. Hyderabad. PAN AAACK 8316L Appellant Respondent Appellant By : Smt. Nivedita Biswas & Shri Sunil Kumar Pandey (D.Rs) Respondent By : Shri S. Rama Rao. Date of Hearing : 24.02.2021. Date of Pronouncement : 23.04.2…