234 ITR 557 (MP); Mofussil Warehouse & Trading Co. Ltd. v. CIT

238 ITR 867High Court1999#12462 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Judgments citing 234 ITR 557 (MP); Mofussil Warehouse & Trading Co. Ltd. v. CIT

Shri Krishna Mohan Chuorsiya, Rajgarh vs. The Pr. CIT Ujjain, Ujjain

ITA 626/IND/2019[2014-15]Status: DisposedITAT Indore25 May 2021AY 2014-15

Bench: Shri Manish Borad & Mis Madhumita Royassessment Year:2014-15 Shri Krishna Mohan Pr. Cit Choursiya(Prop. Of M/S Laxmi Ujjain Mp बनाम/ Auto Parts) Vs. Ward No.14, Bus Stand, Kurawar Rajgarh(M.P.) (Appellant) (Respondent ) P.A. No.Aempc3634G

Section 143Section 143(2)Section 143(3)Section 263Section 68

…ommissioner of Income-tax, Patiala v. Himachal Pradesh 186 Taxman 105 (Himachal 11. Financial Corpn. Pradesh) Commissioner of income tax V/s Prafulla C.Pant And 176 Taxman 184 12 Dharam Veer JJ (Uttrakhand) Mofussil Warehouse & Trading Co.Ltd.V/s Commissioner 238 ITR 867 (Madras) 13 Of Income tax Durgalal & Co. Vis Commissioner Oflncome tax 14 220 ITR 456(Delhi) Commissioner Oflncome tax Vis Active Traders (P) Ltd. 15 214 ITR583 (Calcutta) Addl.Commissioner Of Income tax Vis Mukur 111 ITR 312 (Gujarat) 16 Corporation 7. We have heard rival contentions and perused the records placed before us and carefully gone t…

Shri Shaligram Barod, Indore vs. Pr. CIT-1, Indore

ITA 625/IND/2019[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

Section 143(3)Section 263Section 40A(2)(b)Section 54Section 54BSection 54FSection 54F(1)

…(Allahabad) Commissioner of Income-tax, Patia1a v. Himachal 186 Taxman 105 Pradesh Financial Corpn. (Himachal 11. Pradesh) Commissioner of income tax Vis Prafulla C.Pant 176 Taxman 184 And 12 Dharam Veer JJ (Uttrakhand) Mofussi1 Warehouse & Trading Co.Ltd.V/s 238 ITR 867 (Madras) Commissioner 13 Of Income tax 14 Durga1a1 & Co. Vis Commissioner Oflncome tax 220 ITR 456(De1hi) 15 Commissioner Oflncome tax Vis Active Traders (P) 214 ITR583 (Calcutta) Add1.Commissioner Of Income tax Vis Mukur 111 ITR 312 (Gujarat) 16 Corporation 10. We have heard rival contentions and perused the records placed before us and careful…

M/S. Sanee Infrastructure Pvt. Ltd., Bhopal vs. The Pr CIT, Bhopal

In the result appeal of the assessee is partly allowed

ITA 742/IND/2018[15-16]Status: DisposedITAT Indore01 Jun 2020

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 M/S. Sanee Infrastructure Pr.Cit-2, Pvt. Ltd, Vs. Bhopal D-1, Machna Colony, 6 No Bus Stop, Bhopal (Appellant) (Revenue ) Pan No.Aagcs8307M Appellant By Shri Arun Jain, Ca Revenue By Shri S.B. Prasad, Cit Date Of Hearing 12.03.2020 Date Of Pronouncement 01.06.2020 O R D E R

Section 143(2)Section 143(3)Section 263Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2015-16 M/s. Sanee Infrastructure Pr.CIT-2, Pvt. Ltd, Vs. Bhopal D-1, Machna Colony, 6 No Bus Stop, Bhopal (Appellant) (Revenue ) PAN No.AAGCS8307M Appellant by Shri Arun Jain, CA Revenue by Shri S.B. Prasad, CIT Date of Hearing 12.03.2020 Date of Pronouncement 01.06.2020 O R D E R PER MANISH BORAD, AM. The above captioned appeal filed at the instance of assessee pertaining to Assessment Year 2015-16 is directed a…

M/S. Bhandari Hospital and Research Centre, Indore vs. The Pr. CIT-1, Indore

ITA 355/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

Section 131(1)(d)Section 143(3)Section 144ASection 263Section 35A

…issioner of Income-tax, Patiala v. Himachal Pradesh 186 Taxman 105 (Himachal . Financial Corpn. Pradesh) Commissioner of income tax V/s Prafulla C.Pant And Dharam 176 Taxman 184 12 Veer JJ (Uttrakhand) Mofussil Warehouse & Trading Co. Ltd.V/s Commissioner Of 238 ITR 867 (Madras) 13 Income tax 14 Durgalal & Co. Vis Commissioner Of Income tax 220 ITR 456 (Delhi) 15 Commissioner of Income tax Vis Active Traders (P) Ltd. 214 ITR583 (Calcutta) 16 Add1.Commissioner Of Income tax Vis Mukur Corporation III ITR 312 (Gujarat) 2. Further reliance is here by placed or following decisions of Supreme Court, High Courts and…

Sh. Nittan Aneja, Sbs Nagar vs. The Principal Commissioner of Income Tax, Jalandhar

In the result, both the assessee’s appeal and the Revenue’s C

ITA 288/ASR/2016[2011-12]Status: DisposedITAT Amritsar31 Jul 2018AY 2011-12

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 288/(Asr)/2016 Assessment Year: 2011-12

For Appellant: Sh. Rakesh Joshi (Adv.)For Respondent: Sh. Bhawani Shankar (D.R.)
Section 143(3)Section 263

…rs [1996] 220 ITR 167 (MP); CIT v. Everest Cold Storage [1996] 220 ITR 241 (MP); K.A. Ramaswamy Chettiar vs. CIT [1996] 220 ITR 657 (Mad); CIT v. Kohinoor Tobacco Products (P.) Ltd. [1998] 234 ITR 557 (MP); Mofussil Warehouse & Trading Co. Ltd. vs. CIT [1999] 238 ITR 867 (Mad); CIT vs. Export House [2002] 256 ITR 603 (P&H); CIT vs. Arunaben Sumankumar [2003] 259 ITR 386 (Guj); Pt. Lashkari Ram vs. CIT [2005] 272 ITR 309 (All); CIT vs. Deepak Kumar Garg [2008] 299 ITR 435 (MP); CIT vs. Toyota Motor Corpn. [2008] 306 ITR 49 (Del) (affirmed by the apex court vide its judgment at [2008] 306 ITR 52 (SC)), on some of w…

Lally Motors India Pvt. Ltd, Jalandhar vs. The Principal Commissioner of Income Tax-2, Jalandhar

In the result, the assessee’s appeal is dismissed

ITA 218/ASR/2017[2012-13]Status: DisposedITAT Amritsar12 Apr 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 218(Asr)/2017 Assessment Year: 2012-13

For Appellant: Sh. Sameer Bhatia (Adv.)For Respondent: Sh. Bhawani Shankar (D. R.)
Section 119Section 143(3)Section 14ASection 263

…995] 214 ITR 583 (Cal); CIT vs. Mahavar Traders [1996] 220 ITR 167 (MP); K.A. Ramaswamy Chettiar vs. CIT [1996] 220 ITR 657 6 ITA No.218 (Asr)/2017(AY 2012-13) Lally Motors India P. Ltd. v. Pr.CIT (Mad); Mofussil Warehouse & Trading Co. Ltd. vs. CIT [1999] 238 ITR 867 (Mad); CIT vs. Export House [2002] 256 ITR 603 (P&H); CIT vs. Arunaben Sumankumar [2003] 259 ITR 386 (Guj); Pt. Lashkari Ram vs. CIT [2005] 272 ITR 309 (All); CIT vs. Deepak Kumar Garg [2008] 299 ITR 435 (MP); CIT vs. Toyota Motor Corpn. [2008] 306 ITR 49 (Del) (affirmed by the apex court, vide its judgment at [2008] 306 ITR 52 (SC)). (also refer…

ITO 2(1)(4), Mumbai vs. Canara Bank Securities Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 821/MUM/2016[2008-09]Status: DisposedITAT Mumbai07 Dec 2017AY 2008-09

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2008-09 Income Tax Officer-2(1)(4), M/S Canara Bank Securities Room No.553, 5Th Floor, Ltd. बनाम/ Aayakar Bhavan, 7Th Floor, Maker Chamber-Iii, Vs. M.K. Road, Nariman Point, Mumbai-400020 Mumbai-400021 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaacg2218H

Section 115JSection 143(2)Section 143(3)Section 263Section 263oSection 56

…ombay in CIT v. Gabriel India Limited 203 ITR 108 (Bom.) . The reliance of the CIT on the decisions of CIT v. Jagdish Chand Walia & Sons 234 ITR 595(P&H.), CIT v. Emery Stone Manufacturing Co. 213 ITR 843(Raj.) , Mofussil Warehouse and Trading Co. Ltd. v. CIT 238 ITR 867 (Mad.) and Hon’ble Supreme Court decision in Malabar Industrial Co. Ltd v. CIT 243 ITR 83(SC) is also not correct and in view of discussions above , it cannot be said that the AO has passed assessment order dated 08th October 2010 u/s 143(3) of the Act without any application of mind. We in view of the discussions above are of considered view and…

Ayyazuddin J, Khan, Navi Mumbai vs. CIT- 22

In the result, the assessee’s appeal is dismissed

ITA 2881/MUM/2014[2009-10]Status: DisposedITAT Mumbai29 Jun 2016AY 2009-10

Bench: Shri Sanjay Arora, Am & Shri Pawan Singh, Jm आयकर अपील सं./I.T.A. No. 2881/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) Ayyazuddin J. Khan Ito-22(3)-1, Block No. 103, Aggarwal Upavan, Tower No. 6, Vashi Railway बनाम/ Plot No. 11, Sector – 19, Nerul, Station, Complex, Vashi, Vs. Navi Mumbai-400 706 Navi Mumbai-400 073 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Atxpk 4365 N (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Kishore K. Poddar ""यथ" क" ओर से/Respondent By : Shri H. N. Singh

For Appellant: Shri Kishore K. PoddarFor Respondent: Shri H. N. Singh
Section 143(3)Section 263

…P.) Ltd. vs. CIT [1994] 205 ITR 45 (Gau); CIT vs. Active Traders (P.) Ltd. [1995] 214 ITR 583 (Cal); CIT vs. Mahavar Traders[1996] 220 ITR 167 (MP); K.A. Ramaswamy Chettiar vs. CIT [1996] 220 ITR 657 (Mad); Mofussil Warehouse & Trading Co. Ltd. vs. CIT [1999] 238 ITR 867 (Mad.); CIT vs. Export House, Amritsar [2002] 256 ITR 603 (P&H); PT. Lashkari Ram vs. CIT [2005] 272 ITR 309 (All.); CIT vs. Deepak Kumar Garg [2008] 299 ITR 435 (MP); CIT vs. Toyota Motor Corpn. [2008] 306 ITR 49 (Del) (affirmed by the apex court, vide its judgment at [2008] 306 ITR 52 (SC)); CIT vs. Arunaben Sumankumar [2003] 259 ITR 386 (Guj);…