196 (Kol.-Trib.) 11. Century Enka Limited v. Dy. CIT

154 ITD 426Income Tax Appellate Tribunal2015#3620 most cited

What is 196 (Kol.-Trib.) 11. Century Enka Limited v. Dy. CIT authority for?

Additional depreciation allowance that was already granted in the original assessment cannot be withdrawn in a subsequent assessment.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Century Enka Limited · additional depreciation · section 143(3) · withdrawal of allowance · spillover depreciation · ITAT

Also reported as

58 Taxmann.com 318

Sections most often in play

Section 14ASection 143(3)Section 41(1)Section 115JBSection 132Section 144CSection 153ASection 153C

Issues it is cited on

section 80ia(8)initial assessment yearadditional depreciationwritten down valueblock of assetssection 41(1)section 41section 80iasection 115jbook profitssection 80isection 115jb

Judgments citing 196 (Kol.-Trib.) 11. Century Enka Limited v. Dy. CIT

Acc Ltd ( Formerly Known As the Associates Cement Companies Ltd), Mumbai vs. Addl CIT Ltu, Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 4669/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…367 ITR 266 (Karnataka) 9. ITO v. Smt. Urmila Bhandari [IT Appeal Nos.766, 2593 (Delhi) of 2013, dated 20-10-2014] 10. Dy. CIT v. Selvel Advertising (P.) Ltd. [2015] 58 taxmann.com 196 (Kol.-Trib.) 11. Century Enka Limited v. Dy. CIT [2015] 58 taxmann.com 318/154 ITD 426 (Kol.-Trib.) 12. Janak Dehydration (P.) Ltd. v. Asstt. CIT [2011] 44 SOT 93 (Ahmedabad) (URO) 13. U.P. State Bridge Corporation Ltd. v. Dy. CIT [2015] 62 taxmann.com 61/70 SOT 517 (Lucknow - Trib.) 14. Asst. CIT v. Apex Packing Products (P.) Ltd. [IT Appeal Nos. 145 to 150 (PNJ) of 2013, dated 3-1- 2014] 30. On the other hand, it was vehemently a…

Addl.C.I.T. Ltu, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 4556/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…367 ITR 266 (Karnataka) 9. ITO v. Smt. Urmila Bhandari [IT Appeal Nos.766, 2593 (Delhi) of 2013, dated 20-10-2014] 10. Dy. CIT v. Selvel Advertising (P.) Ltd. [2015] 58 taxmann.com 196 (Kol.-Trib.) 11. Century Enka Limited v. Dy. CIT [2015] 58 taxmann.com 318/154 ITD 426 (Kol.-Trib.) 12. Janak Dehydration (P.) Ltd. v. Asstt. CIT [2011] 44 SOT 93 (Ahmedabad) (URO) 13. U.P. State Bridge Corporation Ltd. v. Dy. CIT [2015] 62 taxmann.com 61/70 SOT 517 (Lucknow - Trib.) 14. Asst. CIT v. Apex Packing Products (P.) Ltd. [IT Appeal Nos. 145 to 150 (PNJ) of 2013, dated 3-1- 2014] 30. On the other hand, it was vehemently a…

DCIT-Ltu - 2, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2958/MUM/2019[2010-11]Status: DisposedITAT Mumbai07 Nov 2022AY 2010-11
Section 143(3)Section 14A

…367 ITR 266 (Karnataka) 9. ITO v. Smt. Urmila Bhandari [IT Appeal Nos.766, 2593 (Delhi) of 2013, dated 20-10-2014] 10. Dy. CIT v. Selvel Advertising (P.) Ltd. [2015] 58 taxmann.com 196 (Kol.-Trib.) 11. Century Enka Limited v. Dy. CIT [2015] 58 taxmann.com 318/154 ITD 426 (Kol.-Trib.) 12. Janak Dehydration (P.) Ltd. v. Asstt. CIT [2011] 44 SOT 93 (Ahmedabad) (URO) 13. U.P. State Bridge Corporation Ltd. v. Dy. CIT [2015] 62 taxmann.com 61/70 SOT 517 (Lucknow - Trib.) 14. Asst. CIT v. Apex Packing Products (P.) Ltd. [IT Appeal Nos. 145 to 150 (PNJ) of 2013, dated 3-1- 2014] 30. On the other hand, it was vehemently…

ACIT, Circle-10(2), Kolkata vs. M/S Philips Carbon Black Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2628/KOL/2019[2013-14]Status: DisposedITAT Kolkata05 Jul 2022AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 2628/Kol/2019 Assessment Year : 2013-14 ACIT, Circle-10(2), Kolkata Vs. M/s Philips Carbon Black Ltd. (PAN: AABCP 5762 E) Appellant Respondent Date of Hearing 11.05.2022 Date of Pronouncement 05.07.2022 For the Appellant Shri Ashim Choudhury, Advocate Shri Kinjal Buria, ACA For the Respondent Shri Manish Kanojia, CITDR Shri Tushar Dhawal Singh, CITDR ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the revenue against the order of the Commissioner…

Andhra Pradesh Granite Midwest Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-1(1), Hyderabad

Appeal is allowed

ITA 831/HYD/2019[2016-17]Status: DisposedITAT Hyderabad23 Feb 2021AY 2016-17

Bench: Shri S.S. Godara & Shri L.P. Sahuassessment Year: 2016-17 Andhra Pradesh Granite Vs. Acit, Circle 1(1) (Midwest) Private Limited Hyderabad Hyderabad [Pan: Aagca3570N] (Appellant) (Respondent) Assessee By: Sri M.V. Joshi, Adv. Revenue By: Sri Sunil Kumar Pandey, Dr Date Of Hearing: 02/02/2021 Date Of Pronouncement: 23/02/2021 Order Per Bench This Assessee’S Appeal Is Directed Against The Commissioner Of Income Tax (Appeals)–1 [‘Cit(A)’ For Short], Hyderabad’S Order Dated 25.04.2019 In Case No. 10243/2018-19/Dcit, Cir.1(1)/Hyd/Cit(A)-1/Hyd/2019-20 For A.Y. 2016-17 Passed In Proceedings U/S 143(3) Of The Income Tax Act, 1961 [ ‘The Act’ For Short].

For Appellant: Sri M.V. Joshi, AdvFor Respondent: Sri Sunil Kumar Pandey, DR
Section 143(3)Section 32Section 32(1)Section 32(1)(ii)Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. GODARA, Judicial Member AND Shri L.P. SAHU, Accountant Member Assessment Year: 2016-17 Andhra Pradesh Granite Vs. ACIT, Circle 1(1) (Midwest) Private Limited Hyderabad Hyderabad [PAN: AAGCA3570N] (Appellant) (Respondent) Assessee by: Sri M.V. Joshi, Adv. Revenue by: Sri Sunil Kumar Pandey, DR Date of hearing: 02/02/2021 Date of pronouncement: 23/02/2021 ORDER PER BENCH This assessee’s appeal is directed against the Commissioner of Income Tax (Appeals)–1 [‘CIT(A)’ for short], Hyderabad’s order dated…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Paharpur Cooling Towers Ltd., Kolkata

ITA 219/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 Feb 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

…educed rate of 10% in the earlier year since they were acquired after 180 days, the remaining additional depreciation at the rate of 10% shall be allowed in the subsequent year. - DCIT vs Cosmos Films Ltd (139 ITD 628) (ITAT Delhi) - Century Enka Ltd Vs DCIT (154 ITD 426) (ITAT Kolkata) - Universal Cables Ltd Vs DCIT (68 SOT 307) (ITAT Kolkata) - Birla Corporation Ltd Vs DCIT (69 SOT 217) (ITAT Kolkata) - ACIT Vs SIL Investment Ltd (54 SOT 54) (ITAT Chennai) - Ashok Leyland Ltd Vs DCIT (67 taxmann.com 48) (ITAT Chennai) Apart from the above the appellant also referred to the second proviso to Sec 32(1) which also…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Paharpur Cooling Towers Ltd., Kolkata

ITA 218/KOL/2018[2012-13]Status: DisposedITAT Kolkata28 Feb 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

…educed rate of 10% in the earlier year since they were acquired after 180 days, the remaining additional depreciation at the rate of 10% shall be allowed in the subsequent year. - DCIT vs Cosmos Films Ltd (139 ITD 628) (ITAT Delhi) - Century Enka Ltd Vs DCIT (154 ITD 426) (ITAT Kolkata) - Universal Cables Ltd Vs DCIT (68 SOT 307) (ITAT Kolkata) - Birla Corporation Ltd Vs DCIT (69 SOT 217) (ITAT Kolkata) - ACIT Vs SIL Investment Ltd (54 SOT 54) (ITAT Chennai) - Ashok Leyland Ltd Vs DCIT (67 taxmann.com 48) (ITAT Chennai) Apart from the above the appellant also referred to the second proviso to Sec 32(1) which also…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Paharpur Cooling Towers Ltd., Kolkata

ITA 217/KOL/2018[2011-12]Status: DisposedITAT Kolkata28 Feb 2020AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 143(3)Section 144C(3)Section 14ASection 154Section 43B

…educed rate of 10% in the earlier year since they were acquired after 180 days, the remaining additional depreciation at the rate of 10% shall be allowed in the subsequent year. - DCIT vs Cosmos Films Ltd (139 ITD 628) (ITAT Delhi) - Century Enka Ltd Vs DCIT (154 ITD 426) (ITAT Kolkata) - Universal Cables Ltd Vs DCIT (68 SOT 307) (ITAT Kolkata) - Birla Corporation Ltd Vs DCIT (69 SOT 217) (ITAT Kolkata) - ACIT Vs SIL Investment Ltd (54 SOT 54) (ITAT Chennai) - Ashok Leyland Ltd Vs DCIT (67 taxmann.com 48) (ITAT Chennai) Apart from the above the appellant also referred to the second proviso to Sec 32(1) which also…

Samarth Fablon Private Limited, Kolkata vs. Principal CIT, Central - 1, Kolkata

In the result, appeal of assessee is partly allowed

ITA 1120/KOL/2018[2013-14]Status: DisposedITAT Kolkata13 Mar 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 263Section 32(1)Section 32(1)(ii)Section 32(1)(iia)

…1 Samarth Fablon Private Ltd., AY 2013-14 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1120/Kol/2018 Assessment Year: 2013-14 Samarth Fablon Private Ltd. Vs. Pr. Commissioner of Income-tax, (PAN: AAKCS7663N) Central-1, Kolkata Appellant Respondent Date of Hearing 24.01.2019 Date of Pronouncement 13.03.2019 For the Appellant Shri Sarvesh Chhaparia, FCA For the Respondent Shri A. K. Nayak, CIT, DR ORDER Per Shri A.T.Varkey, J…

DCIT, Circle-6(1), Kolkata vs. M/S National Engineering Industries Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1791/KOL/2017[2013-14]Status: DisposedITAT Kolkata28 Dec 2018AY 2013-14

Bench: Shri J. Sudhakar Reddy, Am & Shri A.T. Varkey, Jm]

Section 92C

…resaid, we do not find that any interference is called for with the order of the Tribunal, or that any question of law arises in this appeal for determination by this Court.” 10. Further we note that Coordinate Bench of this Tribunal Century Enka Ltd. vs DCIT 154 ITD 426 and Birla Corporation Ltd. vs DCIT 69 SOT 217 has also taken a similar view and we note that the Ld. CIT(A) has given a relief to the assessee by following the order of this Tribunal in Birla Corporation Ltd. (supra) and Century Enka Ltd. (supra) and the Universal Cables Ltd. vs DCIT (2015) 57 taxmann.com 95 (Kolkata). Since the Ld. CIT(A) has fo…

Century Enka Limited., Pune vs. D.C.I.T Cir - 6, Kolkata.

In the result, assessee’s appeal stands partly allowed for statistical purpose

ITA 301/KOL/2013[2009-10]Status: DisposedITAT Kolkata03 Jun 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2009-10

Section 143(3)Section 14ASection 234BSection 32(1)(iia)

…the decision of Birla Corportion Ltd., supra. The decisions cited by Ld. AR were fairly conceded by the ld. DR. we find that the issue involved is squarely covered by the decision of Coordinate bench by this Tribunal in assessee’s own case reported in (2015) 154 ITD 426 (Kolkata), wherein it was held as under:- ‘The issue on proposition of law regarding allowance of remaining additional depreciation in the next assessee year u/s 32(1)(iia) of the Act was covered in favour of assessee and against revenue by the decision of coordinate bench of ITAT Kolkata ‘A’ Bench in the case of Birla Corporation Ltd. Vs. DCIT i…

DCIT, Circle - 6, Kolkata vs. M/S. Century Enka Ltd., Kolkata

In the result, the appeal of revenue is allowed for statistical purposes and that of the assessee is partly allowed

ITA 665/KOL/2012[2008-09]Status: DisposedITAT Kolkata18 May 2016AY 2008-09

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Akash Mansinka, FCAFor Respondent: Shri Niraj Kumar, CIT, DR & Shri A. K. Sinha, JCIT, Sr. DR
Section 143(3)Section 32(1)(iia)Section 43B

…al held that the assessee is entitled to claim the remaining portion of 50% additional depreciation in the subsequent year. He also placed on record another decision of Coordinate Bench of this Tribunal in assessee’s own case for AY 2006-07 reported in (2015) 154 ITD 426 (Kolkata), which in turn placed reliance on the decision of Birla Corporation Ltd., supra. The decisions cited by Ld. AR were fairly conceded by the ld. DR. We find that the issue involved is squarely covered by the decision of Coordinate bench by this Tribunal in assessee’s own case reported in (2015) 154 ITD 426 (Kolkata), wherein it was held a…

Century Enka Limited, Pune vs. DCIT, Circle - 6, Kolkata

In the result, the appeal of revenue is allowed for statistical purposes and that of the assessee is partly allowed

ITA 335/KOL/2012[2008-09]Status: DisposedITAT Kolkata18 May 2016AY 2008-09

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Akash Mansinka, FCAFor Respondent: Shri Niraj Kumar, CIT, DR & Shri A. K. Sinha, JCIT, Sr. DR
Section 143(3)Section 32(1)(iia)Section 43B

…al held that the assessee is entitled to claim the remaining portion of 50% additional depreciation in the subsequent year. He also placed on record another decision of Coordinate Bench of this Tribunal in assessee’s own case for AY 2006-07 reported in (2015) 154 ITD 426 (Kolkata), which in turn placed reliance on the decision of Birla Corporation Ltd., supra. The decisions cited by Ld. AR were fairly conceded by the ld. DR. We find that the issue involved is squarely covered by the decision of Coordinate bench by this Tribunal in assessee’s own case reported in (2015) 154 ITD 426 (Kolkata), wherein it was held a…