23(Bom.), Sesa Goa Ltd. v. Additional Commissioner of Income-Tax

117 Taxmann.com 548High Court2020#11034 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 143(3)Section 250 Section 143(2)Section 12A Section 142(1)Section 143(1)Section 11 Section 11(1)(2)

Issues it is cited on

section 10b section 139(5)section 11(1)commissioner (appeals)section 10 section 26 assistant commissioner section 11 section 139 section 25 previous year section 250

Judgments citing 23(Bom.), Sesa Goa Ltd. v. Additional Commissioner of Income-Tax

SHREE KUTCHI LAL RAMESHWAR ASHRAM AND ANNAKSHETRA TRUST,MUMBAI vs. EXEM. WARD 2(3), MUMBAI, MUMBAI

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

ITA 8624/MUM/2025[2023-24]Status: DisposedITAT Mumbai09 Feb 2026AY 2023-24

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhailshree Kutchi Lal Rameshwar Vs. Income Exem. Ward 2(3), Ashram & Annakshetra Trust Income Tax Appellate Tribunal, 35/1028, Shyadri Chsl, Maharishi Karve Road, Dattmandir Road, Pant Nagar, Mumbai-400020. Ghatkpar East, Mumbai-400075. Pan/Gir No:Aaatk0199C (Appellant) (Respondent)

Section 11Section 11(1)(a)Section 12ASection 143Section 143(1)Section 143(3)Section 246Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “H(SMC)” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Shree Kutchi Lal Rameshwar vs. Income Exem. Ward 2(3), Ashram and Annakshetra Trust Income Tax Appellate Tribunal, 35/1028, Shyadri CHSL, Maharishi Karve Road, DattMandir Road, Pant Nagar, Mumbai-400020. Ghatkpar East, Mumbai-400075. PAN/GIR No:AAATK0199C (Appellant) (Respondent) Appellant by Shri KiritSheth Respondent by Shri PravinSalunkhe, Sr. DR Date of Hearing 03.02.2026 Date of Pronouncement 09.02.2026 O R D E R PER VIKRAM SINGH YADAV, AM: Th…

ACIT, CIR-1(1), RAJKOT, RAJKOT vs. SHRI RAJKOT DISTRICT CO OPERATIVE BANK LTD, RAJKOT

The appeal of the revenue is dismissed

ITA 188/RJT/2024[2015-16]Status: DisposedITAT Rajkot05 Aug 2025AY 2015-16

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.188/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner Of Income- Vs. Rajkot District Co-Operative Bank Tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaar0564K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr : 09/06 /2025 Date Of Hearing Date Of Pronouncement : 05/08 /2025

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR

Section 143(3)Section 36(1)Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL,RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.188/RJT/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner of Income- Vs. Rajkot District Co-Operative Bank tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAR0564K (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri…

MR. ASHWIN RAJENDRA BADE,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOLHAPUR, KOLHAPUR

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

ITA 1892/PUN/2024[2019-20]Status: DisposedITAT Pune21 Apr 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita. No.1892/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Bhuvanesh KankaniFor Respondent: Shri Ramnath Murkunde

Section 115BSection 133ASection 142(1)Section 143(2)Section 143(3)Section 250Section 271ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA. No.1892/PUN/2024 Assessment Year : 2019-20 Ashwin Rajendra Bade, Vs. ACIT, Central Circle, 164E, 8th Lane, Kolhapur Rajarampuri, Kolhapur – 416 008 Maharashtra PAN : AISPB6344A Appellant Respondent Appellant by : Shri Bhuvanesh Kankani Respondent by : Shri Ramnath Murkunde Date of hearing : 13.02.2025 Date of pronouncement : 21.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed at the instance of assessee pertaining…

CHEVALIER P J CHERIAN ARTS AND CULTURAL FOUNDATION,ASHOK NAGAR vs. DDI EXEMPTIONS, CHENNAI

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 702/CHNY/2024[2021-2022]Status: DisposedITAT Chennai04 Sept 2024AY 2021-2022

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.702/Chny/2024 िनधा"रण वष" /Assessment Year: 2021-22 Chevalier Pj Cherian Arts & The Ddi (Exemptions), Cultural Foundation, Vs. Chennai. 45, First Avenue Ashok Nagar, Chennai – 600083. [Pan: Aaaac 8002B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Assessee By : Shri P. Ravichandran, Ca ""थ" की ओर से /Revenue By : Shri N. Sanjay Gandhi, Jcit सुनवाई की तारीख/Date Of Hearing : 13.06.2024 घोषणा की तारीख /Date Of Pronouncement : 05.09.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals)-1, Surat [Hereinafter “Cit(A)] In Din & Order No. Itba/Apl/S/250/2023-24/1060188727(1), Dated 29.01.2024. 2. The Assessee Has Raised The Following Grounds Of Appeal. 1. The Orders Of The Assessing Officer & The First Appellate Authority Are Contrary To Law. 2. The Denial Of Exemption Under Section 11 To The Extent Of :- 2 -: Rs.16,60,000/- Is Contrary To Law When The Appellant Had Filed Form 10 Along With The Necessary Resolution For Accumulation Of Income. 3. The Denial Of Exemption By The First Appellate Authority On The Grounds That The Audit Report In Form 1Ob Was Incomplete Is Erroneous & In Any Case The Appellant Ought To Have Been Given An Opportunity To Rebut & Explain The Incompleteness. 4. The Appellant Craves Leave To Raise Additional Grounds.”

For Appellant: Shri P. Ravichandran, CAFor Respondent: Shri N. Sanjay Gandhi, JCIT

Section 11Section 11(1)Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, उपा"" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.702/Chny/2024 िनधा"रण वष" /Assessment Year: 2021-22 Chevalier PJ Cherian Arts and The DDI (Exemptions), Cultural Foundation, Vs. Chennai. 45, First Avenue Ashok Nagar, Chennai – 600083. [PAN: AAAAC 8002B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Assessee by : Shri P. Ravichandran, CA ""थ" की ओर से /Revenue by : Shri N. Sanjay Gandhi, JCIT…

JAIPUR JEWELLERY SHOW,JAIPUR vs. ACIT-DCIT CIRCLE (EXEMP.), JAIPUR, JAIPUR

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

ITA 164/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Jun 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR

Section 11Section 12ASection 143(3)Section 250Section 264

…1 JAIPUR JEWELLERY SHOW VS ACIT , CIRCLE (EXEMPTION), JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 164/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s. Jaipur Jewellery Show cuke The ACIT Vs. TF-01, Gold Souk, Jagatpura Road (Exemption) Near Jawahar Circle, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAJ 2064 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajeev Sogani, CA…

INCOME TAX OFFICER, WARD-4(1), THANE vs. RAJ MAITRY & ESKON DEVELOPER, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2117/MUM/2023[2018-19]Status: DisposedITAT Mumbai29 Jan 2024AY 2018-19

Bench: Shri N. K. Choudhry & Shri Gagan Goyalito Ward 4(1), R. No. 3, A Wing, 6Th Floor, Ashar It Park, Wagle, Industrial Estate, Thane Thane (W)-400 064 ...... Appellant Vs. M/S Raj Maitry & Eskon Developer Viva Maitry Height, Opp. Cosmos, Legend, Sector-3, Viva Hdl Scheme, Virar (W)-401303 Pan – Aapfr9847R ..... Respondent

For Appellant: Smt. Sanyogita Nagpal, Ld. DRFor Respondent: Shri Yashwant Gupta, Ld. AR

Section 142(1)Section 143(3)Section 250Section 46A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITO Ward 4(1), R. No. 3, A Wing, 6th floor, Ashar IT Park, Wagle, Industrial Estate, Thane Thane (W)-400 064 ...... Appellant Vs. M/s Raj Maitry & Eskon Developer Viva Maitry Height, Opp. Cosmos, Legend, Sector-3, Viva HDL Scheme, Virar (W)-401303 PAN – AAPFR9847R ..... Respondent Appellant by : Smt. Sanyogita Nagpal, Ld. DR Respondent by : Shri Yashwant Gupta, Ld. AR Date of hearing : 20/11/2023 Date of pronouncement : 29/01/2024 ORDER PER GAGAN GOYAL, A.M: Th…

GOA MINERALS PRIVATE LIMITED,VASCO vs. ACIT, CIRCLE - 2(1), PANAJI

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

ITA 63/PAN/2020[2014-15]Status: DisposedITAT Panaji11 Oct 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.63/Pan/2020 िनधा"रण वष" / Assessment Year : 2014-15 Goa Minerals Private Limited, The Assistant P.B.No.14, Salgaocar House, V Commissioner Of Income Dr.F.L.Gomes Road, S Tax, Circle-2(1), Panaji, Vasco Da Gama, Goa. Goa – 403802 Pan: Aaacg 6716 C Appellant / Assessee Respondent / Revenue Assessee By Shri Veer Raghavan – Ar Revenue By Shri N. Shrikanth – Dr Date Of Hearing 09/10/2023 Date Of Pronouncement 11/10/2023

Section 139(5)Section 143(3)Section 251(1)

…आयकर अपीलीय अिधकरण "ायपीठ पणजी, पणजीम"। IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH : : PANAJI [VIRTUAL HEARING AT PUNE] BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.63/PAN/2020 िनधा"रण वष" / Assessment Year : 2014-15 Goa Minerals Private Limited, The Assistant P.B.No.14, Salgaocar House, V Commissioner of Income Dr.F.L.Gomes Road, s Tax, Circle-2(1), Panaji, Vasco da Gama, Goa. Goa – 403802 PAN: AAACG 6716 C Appellant / Assessee Respondent / Revenue Assessee by Shri Veer Raghavan – AR Revenue by Shri N. Shrikanth – DR Date of hearing 09/10/2023…

SHRI RAJKOT DISTT. CO. OP. BANK LTD.,,RAJKOT-GUJARAT vs. THE ASSTT. COMMR. OF INCOME TAX, CIRCLE-1(2),, RAJKOT-GUJARAT

In the result, the appeal of the assessee is allowed

ITA 288/RJT/2018[2014-15]Status: DisposedITAT Rajkot19 Jul 2023AY 2014-15

Bench: Shri Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri D.M. Rindani, Ld. A.RFor Respondent: Shri B.D. Gupta, Ld. Sr. D.R

Section 250Section 30(1)(viii)Section 35(1)(viii)Section 36(1)(vi)Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Shri Rajkot District The ACIT, Cooperative Bank Ltd., Circle-1(2), Jilla Bank Bhavan, Vs Rajkot Kasturba Road, Opp; (Respondent) Chaudhari High School- Rajkot PAN: AAAAR0564K (Appellant) Assessee by: Shri D.M. Rindani, Ld. A.R. Revenue by: Shri B.D. Gupta, Ld. Sr. D.R. Date of hearing : 11-07-2023 Date of pronouncement : 19-07-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This a…

NISARG ENTERPRISE PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 278/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad04 Nov 2022AY 2017-18

Bench: Ld Acit, Circle - 3(1)(1), Ahmedabad. This Claim Was Referred In Submission To Cit(A) In Letter Dt 29-9-2021. 3. In Law & In Facts & Circumstances Of The Appellant'S Case, The Learned Commissioner Of Income-Tax (Appeals) Has Grossly Erred In In Dismissing Appellant'S Ground Of Charging Interest U/S.234A Of I.T. Act For Rs.1,076/-.

For Appellant: Shri Hemanshu Shah, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Nisarg Enterprise Pvt. The ACIT, Ltd., Circle-3(1)(1), 3601/3602, Phase-IV, Vs Ahmedabad GIDC, Trikampura, (Respondent) Mehmdabad Highway Road, Ahmedabad-382445 PAN: AAACN8527E (Appellant) Assessee by: Shri Hemanshu Shah, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 01-11-2022 Date of pronouncement : 04-11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the ord…