23 ITR 427 (SC) 4. JN. Singh & Co. Pvt Ltd. v. CIT

81 ITR 633High Court1971#18316 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Judgments citing 23 ITR 427 (SC) 4. JN. Singh & Co. Pvt Ltd. v. CIT

Kalaignar Tv Pvt. Ltd., Chennai vs. ACIT Non Corporate Circle 20(1), Chennai

ITA 2442/CHNY/2018[2012-13]Status: DisposedITAT Chennai20 Jul 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2442, 2443 & 2444/Chny/2018 िनधा"रण वष"/Assessment Years: 2012-13, 2013-14 & 2014-15 Kalaignar Tv Pvt. Ltd., The Assistant Commissioner Of “Anna Arivalayam”, 367/369, Anna Vs. Income Tax, Salai, Teynampet, Chennai 600 018. Non Corporate Circle 20(1), [Pan:Aadck0898E] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Sandeep Bagmar, Advocate ""थ" की ओर से/Respondent By : Shri M. Swaminathan, Sr. Standing Counsel & Ms. Pushpa, Jr. Standing Counsel सुनवाई की तारीख/ Date Of Hearing : 11.05.2022 घोषणा की तारीख /Date Of Pronouncement : 20.07.2022 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai, All Dated 30.05.2018 Relevant To The Assessment Years 2012- 13, 2013-14 & 2014-15. Since The Facts Are Identical & Common Issue Has Been Raised, All The Appeals Were Heard Together & Being Disposed Off By This Common Order For The Sake Of Brevity. In The Assessment Year 2012-13, The Assessee Has Raised Following Grounds: “The Grounds Of Appeal Stated Hereunder Are Independent Of & Without Prejudice To One Another:

For Appellant: Shri Sandeep Bagmar, AdvocateFor Respondent: Shri M. Swaminathan, Sr. Standing Counsel
Section 37Section 37(1)

…ssioner of Income tax and Excess Profits Tax [1950] 18 ITR 557 (Bom) 2. CIT v. H. Hirjee [1951] 19 ITR 612 (Cal) 3. CIT v. H. Hiriee [1953] 23 ITR 427 (SC) 4. JN. Singh & Co. Pvt Ltd. v. CIT [1966] 60 ITR 732 (Pun) 5. Hingir Rampur Coal Co. Ltd. v. CIT [1971] 81 ITR 633 (Bom) 6. Lakshmiji Sugar Mills Co. (P.) Ltd. v. CIT [1975] 98 ITR 568 (Del) 7. Rohtas Industries Ltd. v. CIT [19681 67 ITR 361 (Pat) 9 I.T.A. Nos.2442 to 2444/Chny/18 8. CIT v. Birla Cotton Spinning and Weaving Mills Ltd. [1971] 82 ITR 166(SC) 9. CIT v. Dhanrajgirji Raja Narasingirji [1973] 91 ITR 544 (SC) 10. CIT v. Ahmedabad Controlled Iron &…

Kalaignar Tv Pvt. Ltd., Chennai vs. ACIT Non Corporate Circle 20(1), Chennai

ITA 2444/CHNY/2018[2014-15]Status: DisposedITAT Chennai20 Jul 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2442, 2443 & 2444/Chny/2018 िनधा"रण वष"/Assessment Years: 2012-13, 2013-14 & 2014-15 Kalaignar Tv Pvt. Ltd., The Assistant Commissioner Of “Anna Arivalayam”, 367/369, Anna Vs. Income Tax, Salai, Teynampet, Chennai 600 018. Non Corporate Circle 20(1), [Pan:Aadck0898E] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Sandeep Bagmar, Advocate ""थ" की ओर से/Respondent By : Shri M. Swaminathan, Sr. Standing Counsel & Ms. Pushpa, Jr. Standing Counsel सुनवाई की तारीख/ Date Of Hearing : 11.05.2022 घोषणा की तारीख /Date Of Pronouncement : 20.07.2022 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai, All Dated 30.05.2018 Relevant To The Assessment Years 2012- 13, 2013-14 & 2014-15. Since The Facts Are Identical & Common Issue Has Been Raised, All The Appeals Were Heard Together & Being Disposed Off By This Common Order For The Sake Of Brevity. In The Assessment Year 2012-13, The Assessee Has Raised Following Grounds: “The Grounds Of Appeal Stated Hereunder Are Independent Of & Without Prejudice To One Another:

For Appellant: Shri Sandeep Bagmar, AdvocateFor Respondent: Shri M. Swaminathan, Sr. Standing Counsel
Section 37Section 37(1)

…ssioner of Income tax and Excess Profits Tax [1950] 18 ITR 557 (Bom) 2. CIT v. H. Hirjee [1951] 19 ITR 612 (Cal) 3. CIT v. H. Hiriee [1953] 23 ITR 427 (SC) 4. JN. Singh & Co. Pvt Ltd. v. CIT [1966] 60 ITR 732 (Pun) 5. Hingir Rampur Coal Co. Ltd. v. CIT [1971] 81 ITR 633 (Bom) 6. Lakshmiji Sugar Mills Co. (P.) Ltd. v. CIT [1975] 98 ITR 568 (Del) 7. Rohtas Industries Ltd. v. CIT [19681 67 ITR 361 (Pat) 9 I.T.A. Nos.2442 to 2444/Chny/18 8. CIT v. Birla Cotton Spinning and Weaving Mills Ltd. [1971] 82 ITR 166(SC) 9. CIT v. Dhanrajgirji Raja Narasingirji [1973] 91 ITR 544 (SC) 10. CIT v. Ahmedabad Controlled Iron &…

Kalaignar Tv Pvt. Ltd., Chennai vs. ACIT Non Corporate Circle 20(1), Chennai

ITA 2443/CHNY/2018[2013-14]Status: DisposedITAT Chennai20 Jul 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 2442, 2443 & 2444/Chny/2018 िनधा"रण वष"/Assessment Years: 2012-13, 2013-14 & 2014-15 Kalaignar Tv Pvt. Ltd., The Assistant Commissioner Of “Anna Arivalayam”, 367/369, Anna Vs. Income Tax, Salai, Teynampet, Chennai 600 018. Non Corporate Circle 20(1), [Pan:Aadck0898E] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Sandeep Bagmar, Advocate ""थ" की ओर से/Respondent By : Shri M. Swaminathan, Sr. Standing Counsel & Ms. Pushpa, Jr. Standing Counsel सुनवाई की तारीख/ Date Of Hearing : 11.05.2022 घोषणा की तारीख /Date Of Pronouncement : 20.07.2022 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Assessee Are Directed Against Separate Orders Of The Ld. Commissioner Of Income Tax (Appeals) 14, Chennai, All Dated 30.05.2018 Relevant To The Assessment Years 2012- 13, 2013-14 & 2014-15. Since The Facts Are Identical & Common Issue Has Been Raised, All The Appeals Were Heard Together & Being Disposed Off By This Common Order For The Sake Of Brevity. In The Assessment Year 2012-13, The Assessee Has Raised Following Grounds: “The Grounds Of Appeal Stated Hereunder Are Independent Of & Without Prejudice To One Another:

For Appellant: Shri Sandeep Bagmar, AdvocateFor Respondent: Shri M. Swaminathan, Sr. Standing Counsel
Section 37Section 37(1)

…ssioner of Income tax and Excess Profits Tax [1950] 18 ITR 557 (Bom) 2. CIT v. H. Hirjee [1951] 19 ITR 612 (Cal) 3. CIT v. H. Hiriee [1953] 23 ITR 427 (SC) 4. JN. Singh & Co. Pvt Ltd. v. CIT [1966] 60 ITR 732 (Pun) 5. Hingir Rampur Coal Co. Ltd. v. CIT [1971] 81 ITR 633 (Bom) 6. Lakshmiji Sugar Mills Co. (P.) Ltd. v. CIT [1975] 98 ITR 568 (Del) 7. Rohtas Industries Ltd. v. CIT [19681 67 ITR 361 (Pat) 9 I.T.A. Nos.2442 to 2444/Chny/18 8. CIT v. Birla Cotton Spinning and Weaving Mills Ltd. [1971] 82 ITR 166(SC) 9. CIT v. Dhanrajgirji Raja Narasingirji [1973] 91 ITR 544 (SC) 10. CIT v. Ahmedabad Controlled Iron &…

Hiranandani Akruti Jv, Mumbai vs. DCIT Cen Cir 5(1), Mumbai

The appeal of the assessee is partly allowed

ITA 5678/MUM/2015[2012-13]Status: DisposedITAT Mumbai03 Oct 2017AY 2012-13

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2012-13 Hiranandani Akruti Jv, Dcit, 6Th Floor, Akruti Trade Centre, Central Circle-5(1), बनाम/ Road No.7, Marol, M.I.D.C. Mumbai Vs. Andheri (East), Mumbai-400093 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaaa1443H

Section 115Section 143(1)Section 143(2)Section 143(3)Section 2Section 30Section 37(1)Section 57

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, एच,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2012-13 Hiranandani Akruti JV, DCIT, 6th Floor, Akruti Trade Centre, Central Circle-5(1), बनाम/ Road No.7, Marol, M.I.D.C. Mumbai Vs. Andheri (East), Mumbai-400093 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAAA1443H "नधा"रती क" ओर से / Assessee by Shri Viral Doshi Shri M.C. Omi Ningshen-DR राज"व क" ओर से / Revenue by सुनवाई क" तार"ख /…

Navinchandra N . Majithia, Mumbai vs. ITO 9(2)(1), Mumbai

The appeal of the assessee is partly allowed

ITA 2830/MUM/2013[1999-00]Status: DisposedITAT Mumbai18 Nov 2016AY 1999-00

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 1999-2000 Shri Navinchandra N. Income Tax Officer-9(2)(1) Majithia, Aayakar Bhavan, बनाम/ 304, Kedia Chambers, M.K. Road, Vs. Near New Era Cinema, Mumbai-400020 S.V. Road, Malad (W), Mumbai-400064 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaepm6435F "नधा"रती क" ओर से / Assessee By M/S. Keyuri Desai Shri Sushil Kumar Poddar,Dr राज"व क" ओर से / Revenue By 16/11/2016 सुनवाई क" तार"ख / Date Of Hearing : 18/11/2016 आदेश क" तार"ख /Date Of Order:

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 1999-2000 Shri Navinchandra N. Income Tax Officer-9(2)(1) Majithia, Aayakar Bhavan, बनाम/ 304, Kedia Chambers, M.K. Road, Vs. Near New Era Cinema, Mumbai-400020 S.V. Road, Malad (W), Mumbai-400064 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAEPM6435F "नधा"रती क" ओर से / Assessee by M/s. Keyuri Desai Shri Sushil Kumar Poddar,DR राज"…

23 ITR 427 (SC) 4. JN. Singh & Co. Pvt Ltd. v. CIT (81 ITR 633) — Cited in 5 Judgments | BharatTax