298/234 Taxman 253/375 ITR 522 (Kar.), Kostub Investment Ltd. v. CIT

45 Taxmann.com 123High Court2014#12810 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 144BSection 14ASection 37

Judgments citing 298/234 Taxman 253/375 ITR 522 (Kar.), Kostub Investment Ltd. v. CIT

Amar Brothers Global P.Ltd, Kanpur vs. AO Circle-1(1), Kanpur

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

ITA 175/LKW/2024[2018-19]Status: DisposedITAT Lucknow29 Jul 2025AY 2018-19

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.175/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2018-19 Amar Brothers Global Pvt Ltd V. Dcit Circle-2(1)(1) 87/112, Kalpi Road, Kanpur- Vaibhav Bhawan, 802003. 15/295-A, Civil Lines, Kanpur-208001. Pan:Aaica6776A अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rakesh Garg, Adv प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 02 07 2025 घोर्णा कक तारीख/ Date Of 29 07 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Amit Kumar, CIT(DR)
Section 143(2)Section 143(3)Section 144BSection 14ASection 37

…आयकर अपीलीय अधिकरण ‘ए’ न्यायपीठ, लखनऊ। IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW श्री कुल भारत, उपाध्यक्ष एवं श्री ननखखल चौिरी, लेखा सदस्य के समछ BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER आयकर अपील सं/ ITA No.175/LKW/2024 ननिाारण वर्ा/ Assessment Year: 2018-19 Amar Brothers Global Pvt Ltd v. DCIT Circle-2(1)(1) 87/112, Kalpi Road, Kanpur- Vaibhav Bhawan, 802003. 15/295-A, Civil Lines, Kanpur-208001. PAN:AAICA6776A अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant by: Shri Rakesh Garg, Adv प्रत्यर्थी कक और से /Respondent by: S…

Gmm Pfaudler Ltd., Ahmedabad vs. The Dy. CIT., Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 2213/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2022AY 2012-13
For Appellant: Shri S.N. Soparkar, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 14ASection 36

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1. 1370/Ahd/2015 2010-11 The DCIT, Circle-4, A’bad GMM Pfaulder P. Ltd. A’bad 2. 2003/Ahd/2016 2011-12 The DCIT, Circle-2(1)(1), GMM Pfaulder A’bad P. Ltd. A’bad 3. 2827/Ahd/2016 2012-13 The DCIT, Circle-2(1)(1), GMM Pfaulder A’bad P. Ltd. A’bad 4. 951/Ahd/2015 2010-11 GMM Pfaulder P. Ltd. The DCIT, A’bad Circle-2(1)(1), A’bad 5. 2212/Ahd/2016 2011-12 GMM Pfaulder P. Ltd. The DCIT, A’bad Circle-2(1)(1), A’bad 6. 2213/Ahd/2…

Gmm Pfaudler Ltd., Ahmedabad vs. The Dy. CIT., Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 2212/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2022AY 2011-12
For Appellant: Shri S.N. Soparkar, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 14ASection 36

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1. 1370/Ahd/2015 2010-11 The DCIT, Circle-4, A’bad GMM Pfaulder P. Ltd. A’bad 2. 2003/Ahd/2016 2011-12 The DCIT, Circle-2(1)(1), GMM Pfaulder A’bad P. Ltd. A’bad 3. 2827/Ahd/2016 2012-13 The DCIT, Circle-2(1)(1), GMM Pfaulder A’bad P. Ltd. A’bad 4. 951/Ahd/2015 2010-11 GMM Pfaulder P. Ltd. The DCIT, A’bad Circle-2(1)(1), A’bad 5. 2212/Ahd/2016 2011-12 GMM Pfaulder P. Ltd. The DCIT, A’bad Circle-2(1)(1), A’bad 6. 2213/Ahd/2…

The Dy. Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad vs. Gmm P Foulder Pvt. Limited, Ahmedabad

Appeal is dismissed

ITA 2003/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2022AY 2011-12
For Appellant: Shri S.N. Soparkar, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 14ASection 36

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1. 1370/Ahd/2015 2010-11 The DCIT, Circle-4, A’bad GMM Pfaulder P. Ltd. A’bad 2. 2003/Ahd/2016 2011-12 The DCIT, Circle-2(1)(1), GMM Pfaulder A’bad P. Ltd. A’bad 3. 2827/Ahd/2016 2012-13 The DCIT, Circle-2(1)(1), GMM Pfaulder A’bad P. Ltd. A’bad 4. 951/Ahd/2015 2010-11 GMM Pfaulder P. Ltd. The DCIT, A’bad Circle-2(1)(1), A’bad 5. 2212/Ahd/2016 2011-12 GMM Pfaulder P. Ltd. The DCIT, A’bad Circle-2(1)(1), A’bad 6. 2213/Ahd/2…

Gmm Pfaudler Ltd., Ahmedabad vs. The Dy.CIT., Circle-2(1)(1), Ahmedabad

Appeal is dismissed

ITA 951/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2022AY 2010-11
For Appellant: Shri S.N. Soparkar, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 14ASection 36

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1. 1370/Ahd/2015 2010-11 The DCIT, Circle-4, A’bad GMM Pfaulder P. Ltd. A’bad 2. 2003/Ahd/2016 2011-12 The DCIT, Circle-2(1)(1), GMM Pfaulder A’bad P. Ltd. A’bad 3. 2827/Ahd/2016 2012-13 The DCIT, Circle-2(1)(1), GMM Pfaulder A’bad P. Ltd. A’bad 4. 951/Ahd/2015 2010-11 GMM Pfaulder P. Ltd. The DCIT, A’bad Circle-2(1)(1), A’bad 5. 2212/Ahd/2016 2011-12 GMM Pfaulder P. Ltd. The DCIT, A’bad Circle-2(1)(1), A’bad 6. 2213/Ahd/2…

The DCIT, Circle-4, Ahmedabad vs. Gmm Pfaulder Pvt. Limited, Ahmedabad

Appeal is dismissed

ITA 1370/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2022AY 2010-11
For Appellant: Shri S.N. Soparkar, Sr. A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 14ASection 36

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Sl. Appeal ITA A.Y. Appellant Respondent No. 1. 1370/Ahd/2015 2010-11 The DCIT, Circle-4, A’bad GMM Pfaulder P. Ltd. A’bad 2. 2003/Ahd/2016 2011-12 The DCIT, Circle-2(1)(1), GMM Pfaulder A’bad P. Ltd. A’bad 3. 2827/Ahd/2016 2012-13 The DCIT, Circle-2(1)(1), GMM Pfaulder A’bad P. Ltd. A’bad 4. 951/Ahd/2015 2010-11 GMM Pfaulder P. Ltd. The DCIT, A’bad Circle-2(1)(1), A’bad 5. 2212/Ahd/2016 2011-12 GMM Pfaulder P. Ltd. The DCIT, A’bad Circle-2(1)(1), A’bad 6. 2213/Ahd/2…

Mesers Hotel Grand Mumtaz, Srinagar vs. Assistant Commissioner of Income Tax, Circle-3, Srinagar

In the result, appeal of the assessee ITA441/Asr/2018 is allowed

ITA 441/ASR/2018[2013-14]Status: DisposedITAT Amritsar25 Aug 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 441/Asr/2018 Assessment Year: 2013-14 M/s Hotel Grand Mumtaz, M.A. Vs. ACIT, Circle-3 Road, Srinagar, Kashmir. Srinagar. [PAN:AAEFH1182J] (Respendent) (Appellant) Appellant by Sh. None. (Written Submission) Respondent by Sh.S.M. Surendranath, Sr. DR. Date of Hearing 22.08.2022 Date of Pronouncement 25 .08.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal was filed by the assessee against the order of the ld. Commissioner of Income Tax(Appeals)-…

Shri Harshvardhan Johari, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, ground no. 2 of assessee’s appeal is dismissed

ITA 654/JPR/2017[2010-11]Status: DisposedITAT Jaipur12 Mar 2020AY 2010-11
For Appellant: Shri Dileep Shivpuri (Adv.)For Respondent: Shri Varinder Mehta (CIT) a
Section 132Section 139Section 139(1)Section 143(1)Section 143(3)Section 153ASection 37Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ”A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 654/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke Shri Harshvardhan Johari The DCIT, Vs. T-2 Pallavi Apartment, Central Circle-3, Opp. Laxmi Vilas Hotel, Jaipur. Tonk Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFVPJ 2660 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dileep Shivpuri (Adv.) jktLo…

298/234 Taxman 253/375 ITR 522 (Kar.), Kostub Investment Ltd. v. CIT (45 Taxmann.com 123) — Cited in 8 Judgments | BharatTax