217 ITR 597 (SC), Rattan Gupta v. Union of India

9 Taxmann.com 62High Court2011#18403 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 131 Section 133(6)Section 139 Section 142(1)Section 143(3)Section 144 Section 147 Section 148

Judgments citing 217 ITR 597 (SC), Rattan Gupta v. Union of India

DCIT, Circle-4(2), New Delhi vs. Cds Infra Projects Ltd., New Delhi

In the result, the appeal of Revenue and cross-objection of Assessee are dismissed

ITA 1445/DEL/2023[2012-13]Status: DisposedITAT Delhi24 Nov 2025AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2012-13 Deputy Commissioner Of Income Vs. M/S. Cds Infra Projects Ltd., B-94, Tax, Circle 4(2), Okhla Industrial Area, Phase-Ii, New Delhi. New Delhi-110020 Pan :Aadcc0273D (Appellant) (Respondent)

Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 Deputy Commissioner of Income Vs. M/s. CDS Infra Projects Ltd., B-94, Tax, Circle 4(2), Okhla Industrial Area, Phase-II, New Delhi. New Delhi-110020 PAN :AADCC0273D (Appellant) (Respondent) Cross-Objection No.148/Del/2023 (Arising out of ITA No.1445/Del/2023) Assessment Year: 2012-13 M/s. CDS Infra Projects Ltd., B- Vs. Deputy Commissioner of Income Tax, 94, Okhla Industrial Area, Phase- Circle 4(2), II, New Delhi. New Delhi-110020 PA…

Jai Jagannath Mover P. Ltd., Kolkata vs. I.T.O., Ward-11(4), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 206/KOL/2020[2009-10]Status: DisposedITAT Kolkata18 Feb 2022AY 2009-10

Bench: Shri A. T. Varkey, Jm]

Section 147

…1 Jai Jagannath Mover P. Ltd, AY: 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “B(SMC)” BENCH, KOLKATA [Before Shri A. T. Varkey, JM] I.T.A. No. 206/Kol/2020 Assessment Year: 2009-10 Jai Jagannath Mover Pvt. Ltd. Vs. Income-tax Officer, Wd-11(4), (PAN: AABCJ6221E) Kolkata. Appellant Respondent Date of Hearing (virtual) 09.02.2022 Date of Pronouncement 18.02.2022 For the Appellant Shri K. M. Roy, CA For the Respondent Smt. Archana Gupta, Sr. DR ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-4, Kolkata dated 13.12.2019 for AY 2009-10. 2. The assessee has raised additional gr…

Jsk Industries Private Limited, Mumbai vs. DCIT CC-8(1), Mumbai

ITA 5891/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Oct 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA Nos.5891, 5892, 5893, 5894, 5895, 5896 & 5897/M/2019 Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16 & 2016-17 M/s. JSK Industries Pvt. Dy. CIT Ltd., Central Circle-8(1), 9 A.K. Naik Marg, Aayakar Bhavan, Vs. Near New Empire M.K. Marg, Cinema, New Marine Lines, CST, Mumbai 400001 Mumbai - 400020 PAN: AABCJ 5937F (Appellant) (Respondent) ITA Nos.6311, 6312, 6313, 6314, 6315 & 6316/M/2019 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-1…

Ashapura Minechem Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 3(3), Mumbai

In the result, the appeal is allowed

ITA 6974/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12

Bench: Us Is A Listed Public Limited Company Engaged In The Business Of Mining Bauxite & Selling The Same In Domestic As Well As International Market. The Assessee Had Filed An Income Tax Return Disclosing Total Loss Of Rs 509.11 Crores Whereas The Assessment Under

Section 143(3)Section 155J

…ITA No. 6974/Mum/17 Assessment year: 2011-12 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] ITA No. 6974/Mum/17 Assessment year: 2011-12 Ashapura Minichem Limited ……………….………Appellant c/o H N Motiwala & Co, 50 Sharda Chambers, 33 New Marine Lines, Mumbai 400 020 [PAN: AAACA0957F] Vs Deputy Commissioner of Income Tax Central Circle 3(3), Mumbai ……………………Respondent Appearances by H N Motiwala for the appellant Anadi Verma for the respondent February 19th ,2020 Date of concluding the hearing: : Date of pronouncement…

Time Media & Entertainment LLP (Earlier Time Media & Entertainment Private Limited), Mumbai vs. Income Tax Officer 16(1)(5), Mumbai

In the result, the appeal of the assessee in ITA no

ITA 6534/MUM/2017[2010-11]Status: DisposedITAT Mumbai18 Jun 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6534/Mum/2017 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Time Media & Income Tax Officer- Entertainment Llp (Earlier 16(1)(5) Time Media & R.No. 439, 4 Th Floor, V. Entertainment Private Aayakar Bhavan, Ltd.) M.K Marg, 104, Rachna, V.P Road, Mumbai-400020 Vile Parle (W), Mumbai-400056 स्थायी ऱेखा सं./ Pan: Aaact1581C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Reepal G. Tralshawala Revenue By: Shri. D.G. Pansari (Dr) सुनवाई की तारीख /Date Of Hearing : 28.03.2019 घोषणा की तारीख /Date Of Pronouncement : 18.06.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 6534/Mum/2017, Is Directed Against Appellate Order Dated 31.07.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”) In Appeal No. Cit(A)-4/It-89/Ito-16(1)(5)/2016-17, For Assessment Year 2010-11, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 30.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2010-11. I.T.A. No.6534/Mum/2017

For Appellant: Shri. Reepal G. TralshawalaFor Respondent: Shri. D.G. Pansari (DR)

Section 143(1)Section 143(2)Section 143(3)

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6534/Mum/2017 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Time Media & Income Tax Officer- Entertainment LLP (Earlier 16(1)(5) Time Media & R.No. 439, 4 th Floor, v. Entertainment Private Aayakar Bhavan, Ltd.) M.K Marg, 104, Rachna, V.P Road, Mumbai-400020 Vile Parle (W), Mumbai-400056 स्थायी ऱेखा सं./ PAN: AAACT1581C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Reepal G. Tralshawal…