18 Taxman 158 (Del) 9. J.P. Srivastava & Sons (Kanpur) Ltd. v. CIT

222 CTR 593High Court2009#19935 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Judgments citing 18 Taxman 158 (Del) 9. J.P. Srivastava & Sons (Kanpur) Ltd. v. CIT

Au Small Finance Bank Limited, Jaipur vs. Principal Commissioner of Income Tax, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 279/JPR/2023[2018-19]Status: DisposedITAT Jaipur01 Aug 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri Arvind Kumar, CIT

Section 263Section 36(1)(va)Section 36(1)(viia)Section 36(1)(viii)

…291 CTR 245 (Bom.) 7. Flextronics Software Systems Ltd. vs CIT [2010] 128 TTJ 107 (Delhi) 8. P.C. Puri vs CIT [1984] 18 Taxman 158 (Del) 9. J.P. Srivastava & Sons (Kanpur) Ltd vs CIT [1978] 111 ITR 326 (All.) 10. CIT vs Nirmal Chemicals Works (P) Ltd. [2009] 222 CTR 593 (Guj.) 11. State Bank of India vs ACIT & Ors [2019] 411 ITR 664 (Bom.) 12. Subrata Banik vs CIT, Central-III (2013) 144 ITD 676 (Kol. Trib) 13. Kannur Distt. Co-op Bank Ltd vs ACIT, Circle 2(1), Kannur[2012] 20 Taxmann.com 667 (Coch) 14. CIT vs Industrial Engineering Project Pvt. Ltd. (1993) 202 ITR 1014 9 AU SMALL FINANCE BANK LTD . JAIPUR VS P…

Au Small Finance Bank Limited, Jaipur vs. Principal Commissioner of Income Tax, Jaipur-1

In the result both the appeals filed by the assessee in ITA

ITA 203/JPR/2022[2017-18]Status: DisposedITAT Jaipur28 Jul 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri James Kurian, CIT

Section 115JSection 263Section 35ASection 36(1)(viia)

…er concurs with the claim made by the assessee and thus, no disallowance has been made in this regard. The said contention can be substantiated by Hon’ble High Court of Gujarat in the case of Commissioner of Income-Tax Vs. Nirma Chemicals Works P. Ltd. (2009) 222 CTR 593 (Guj) [04.02.2008], wherein it was held that: “The contention on behalf of the Revenue that the assessment order does not reflect any application of mind as to the eligibility or otherwise under section 80-I of the Act requires to be noted to be rejected. An assessment order cannot incorporate reasons for making/granting a claim of deduction. If…

Castamet Works Private Limited, Kharwa vs. Principle Commissioner of Income Tax, Udaipur

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18

For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)

Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…Officer concurs with the claim made by the assessee and thus, no disallowance has been made in this regard. The said contention of Appellant is substantiated by following judicial precedents: Commissioner of Income Tax Vs. Nirma Chemicals Works P. Ltd. (2009) 222 CTR 593 (Guj) [04.02.2008], Rayon Silk Mills Versus Commissioner of Income-Tax. (1996) State Bank of India vs. Assistant Commissioner of Income tax and Ors. [2019] 411 ITR 664 (Bom) [15.06.2018] 36 Castamet Works Private Limited vs. PCIT 63. In view of the above, Ld. PCIT was not justified in exercising jurisdiction u/s 263 of the Act against the App…

Jitinder Singh Chadha, New Delhi vs. Prcit-18, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2732/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Dec 2018AY 2013-14

Bench: Sh. N. K. Saini, Hon’Ble & Smt. Beena A. Pillaiita No. 2732/Del/2018 : Asstt. Year : 2013-14 Mr. Jitindar Singh Chadha, Vs Pr. Cit-18, C-266, Defence Colony, New Delhi-110002 New Delhi-110024 (Appellant) (Respondent) Pan No. Aabpc6181D Assessee By : Sh. R. S. Ahuja, Ca Revenue By : Sh. Kumar Hrishikesh, Cit Dr Date Of Hearing : 04.12.2018 Date Of Pronouncement : 31.12.2018 Order Per N. K. Saini: This Is An Appeal By The Assessee Against The Order Dated 31.03.2018 Of Ld. Pr. Cit-18, New Delhi.

For Appellant: Sh. R. S. Ahuja, CAFor Respondent: Sh. Kumar Hrishikesh, CIT DR

Section 143(3)Section 263Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Smt. Beena A. Pillai, Judicial Member ITA No. 2732/Del/2018 : Asstt. Year : 2013-14 Mr. Jitindar Singh Chadha, Vs Pr. CIT-18, C-266, Defence Colony, New Delhi-110002 New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABPC6181D Assessee by : Sh. R. S. Ahuja, CA Revenue by : Sh. Kumar Hrishikesh, CIT DR Date of Hearing : 04.12.2018 Date of Pronouncement : 31.12.2018 ORDER Per N. K. Saini, Vice President: This is an appeal by the assessee against the order dated 31.03.2018 of ld. Pr. CIT-18, New De…