131 ITR 451 (SC); Hukumchand Mills Ltd. v. CIT

260 ITR 433High Court2003#13929 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing 131 ITR 451 (SC); Hukumchand Mills Ltd. v. CIT

LANGAR COMMITTEE HANUMAN MANDIR,MALERKOTLA vs. INCOME TAX OFFICER, (EXAMPTION),, JALANDHAR

In the result, the assessee’s appeal is disposed on the aforesaid terms

ITA 516/ASR/2017[2014-15]Status: DisposedITAT Amritsar15 Mar 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A No. 516/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. Subhash Jain & Kartik Jain (C As)For Respondent: Sh. S.S. Negi (DR)
Section 10Section 143(3)Section 2(24)(iia)

…vs. ITO(E) correct determination of the assessee’s tax liability. The case law in the matter is legion, and toward which we may refer some other decisions, as follows: CIT v. Assam Travels Shipping Service [1993] 199 ITR 1 (SC); CIT v. C.C.C. Holdings [2003] 260 ITR 433 (Mad); Thanthi Trust v. Asst. CIT [1999] 238 ITR 117 (Mad); Controller of Estate Duty v. R.Brahadeeswaran [1987] 163 ITR 680 (Mad); CIT v. Cellulose Products of India Ltd. [1985] 151 ITR 499 (Guj-FB). The matter accordingly shall travel back to the file of the AO for adjudication afresh in accordance with law, in light of the foregoing findings/…

SHYAMALA PICTURES AND HOTEL PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 1185/CHNY/2015[2009-10]Status: DisposedITAT Chennai27 Sept 2017AY 2009-10

Bench: Shri Sanjay Arora & Shri George Mathan

For Appellant: Shri Ashish Tripathi, Jt. CITFor Respondent: 04.07.2017
Section 143(3)Section 14ASection 14A(2)Section 28

…ala Pictures And Hotel Pvt. Ltd. v. Dy. CIT to the nature and scope of the duty and power of the tribunal/appellate authority: Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC); Hukumchand Mills Ltd v. CIT [1967] 63 ITR 232 (SC); CIT v. C.C.C. Holdings [2003] 260 ITR 433 (Mad); CIT v. Indian Express (Madurai) Pvt. Ltd. [1983] 140 ITR 705 (Mad); Thanthi Trust v. Asst. CIT [1999] 238 ITR 117 (Mad); Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351(Bom-FB); Controller of Estate Duty v. R.Brahadeeswaran [1987] 163 ITR 680 (Mad); CIT v. Cellulose Products of India Ltd. [1985] 151 ITR 499 (Guj-FB). 6. In the re…

JOHN CRANE SEALING SYSTEMS INDIA PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, both the assessee’s and Revenue’s appeals are partly allowed

ITA 785/CHNY/2016[2011-12]Status: DisposedITAT Chennai15 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.621/Mds/2016 "नधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Ragunathan Sampath, AdvocateFor Respondent: 19.06.2017
Section 143(3)

…w reference to the following decisions regarding the scope of the powers of the tribunal, rendered in different fact settings: Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC); Hukumchand Mills Ltd v. CIT [1967] 63 ITR 232 (SC); CIT v. C.C.C. Holdings [2003] 260 ITR 433 (Mad); CIT v. Indian Express (Madurai) Pvt. Ltd. [1983] 140 ITR 705 (Mad); Thanthi Trust v. Asst. CIT [1999] 238 ITR 117 (Mad); Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351(Bom-FB); Controller of Estate Duty v. R.Brahadeeswaran [1987] 163 ITR 680 (Mad); CIT v. Cellulose Products of India Ltd. [1985] 151 ITR 499 (Guj-FB). We decide acc…

DCIT, CHENNAI vs. JOHN CRANE SEALING SYSTEMS (INDIA) PRIVATE LIMITED, CHENNAI

In the result, both the assessee’s and Revenue’s appeals are partly allowed

ITA 621/CHNY/2016[2011-12]Status: DisposedITAT Chennai15 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.621/Mds/2016 "नधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Ragunathan Sampath, AdvocateFor Respondent: 19.06.2017
Section 143(3)

…w reference to the following decisions regarding the scope of the powers of the tribunal, rendered in different fact settings: Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC); Hukumchand Mills Ltd v. CIT [1967] 63 ITR 232 (SC); CIT v. C.C.C. Holdings [2003] 260 ITR 433 (Mad); CIT v. Indian Express (Madurai) Pvt. Ltd. [1983] 140 ITR 705 (Mad); Thanthi Trust v. Asst. CIT [1999] 238 ITR 117 (Mad); Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351(Bom-FB); Controller of Estate Duty v. R.Brahadeeswaran [1987] 163 ITR 680 (Mad); CIT v. Cellulose Products of India Ltd. [1985] 151 ITR 499 (Guj-FB). We decide acc…

OLYMPUS ELEVATOR PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, the assessee’s appeal (in ITA No

ITA 149/CHNY/2015[2009-2010]Status: DisposedITAT Chennai15 Jun 2017AY 2009-2010

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Shri Sanath Kumar Raha, Jt. CITFor Respondent: 15.05.2017
Section 143(3)Section 28Section 36(1)(vii)Section 37(1)

…onsidered as having travelled outside the purview of this appeal, reference is made to the decisions, inter alia, in Hukumchand Mills Ltd v. CIT [1967] 63 ITR 232 (SC); CIT v. Assam Travels Shipping Service [1993] 199 ITR 1 (SC); CIT v. C.C.C. Holdings [2003] 260 ITR 433 (Mad); CIT vs. Ramnath Goenka (Decd.) & Othrs.[2001] 252 ITR 653, 654 (Mad); Thanthi Trust v. Asst. CIT [1999] 238 ITR 117 (Mad); CIT vs. Rayala Corporation (P.) Ltd. [1995] 215 ITR 883 (Mad); CIT v. Indian Express (Madurai) Pvt. Ltd. [1983] 140 ITR 705 (Mad); Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351 (Bom-FB); Controller of Estate…

OLYMPUS ELEVATOR PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

In the result, the assessee’s appeal (in ITA No

ITA 148/CHNY/2015[2009-2010]Status: DisposedITAT Chennai15 Jun 2017AY 2009-2010

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Shri Sanath Kumar Raha, Jt. CITFor Respondent: 15.05.2017
Section 143(3)Section 28Section 36(1)(vii)Section 37(1)

…onsidered as having travelled outside the purview of this appeal, reference is made to the decisions, inter alia, in Hukumchand Mills Ltd v. CIT [1967] 63 ITR 232 (SC); CIT v. Assam Travels Shipping Service [1993] 199 ITR 1 (SC); CIT v. C.C.C. Holdings [2003] 260 ITR 433 (Mad); CIT vs. Ramnath Goenka (Decd.) & Othrs.[2001] 252 ITR 653, 654 (Mad); Thanthi Trust v. Asst. CIT [1999] 238 ITR 117 (Mad); CIT vs. Rayala Corporation (P.) Ltd. [1995] 215 ITR 883 (Mad); CIT v. Indian Express (Madurai) Pvt. Ltd. [1983] 140 ITR 705 (Mad); Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351 (Bom-FB); Controller of Estate…

AGILE ELECTRIC SUB ASSEMBLY (P) LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal is disposed of in the aforesaid terms

ITA 2497/CHNY/2016[2011-12]Status: DisposedITAT Chennai29 Dec 2016AY 2011-12

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2497/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri T.Banusekar, CAFor Respondent: Shri Pathlavath Peerya, CIT
Section 143(3)Section 79

…of a presumption, i.e., without meeting the requirements of the Act, so that it is incumbent on us to correct the same, and for which there is ample authority (refer: Kapurchand Shrimal v. CIT [1981] 131 ITR 451, (460, 461) (SC); CIT v. C.C.C. Holdings [2003] 260 ITR 433 (Mad)), also moved by the fact that the issue of loss and depreciation are inter- connected, if not intertwined, in-as-much as the provision of s. 72A is equally applicable and required to be met for both, and on a continuing basis. An anomalous situation on the non-satisfaction of the conditions of s. 72A - which applies to both, the claim of lo…

131 ITR 451 (SC); Hukumchand Mills Ltd. v. CIT (260 ITR 433) — Cited in 7 Judgments | BharatTax