Which sections of the Income Tax Act does 318/154 ITD 426 (Kol.-Trib.) 12. Janak Dehydration (P.) Ltd. v. Asstt. CIT come up under?

It is most often cited in judgments turning on Section 14A, Section 41(1).

318/154 ITD 426 (Kol.-Trib.) 12. Janak Dehydration (P.) Ltd. v. Asstt. CIT

Q: How many judgments cite 318/154 ITD 426 (Kol.-Trib.) 12. Janak Dehydration (P.) Ltd. v. Asstt. CIT?

23 judgments on BharatTax cite 318/154 ITD 426 (Kol.-Trib.) 12. Janak Dehydration (P.) Ltd. v. Asstt. CIT (44 SOT 93), spanning 2017 to 2023.

44 SOT 93Income Tax Appellate Tribunal2011#5062 most cited

What is 318/154 ITD 426 (Kol.-Trib.) 12. Janak Dehydration (P.) Ltd. v. Asstt. CIT authority for?

An Assessing Officer who has allowed a deduction under section 80-IB cannot later withdraw or withhold it in a subsequent assessment year. The Assessing Officer is restricted from re-examining the question of eligibility for relief once it has been granted.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2023.

Also referred to as

Janak Dehydration (P.) Ltd. v. Asstt. CIT · 44 SOT 93 · section 80-IB · deduction allowed · subsequent assessment · Assessing Officer · re-examination · withdrawal of relief

Sections most often in play

Section 14A Section 41(1)

Issues it is cited on

section 80la section 80ib(4)section 80l section 80ia(5)section 80ia(4)(i)section 80ia(8)initial assessment year resulting company section 80ia(4)infrastructure facility deduction under section 80ia demerger

Judgments citing 318/154 ITD 426 (Kol.-Trib.) 12. Janak Dehydration (P.) Ltd. v. Asstt. CIT

Deputy Commissioner of Income Tax Central Circle-1(4), Mumbai vs. Samruddhi Cement Limited (Since Amalgamated Into M/S.Ultratech Cement Limited), Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 5318/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 May 2022AY 2011-12

Section 139(1)Section 143(3)Section 43Section 43B

…y Commissioner of Incme Tax v. Selvel Advertising (P.) Ltd. [2015]37 ITR(T) 611 (Kolkata Trib.) 11. Century Enka Limited vs. Deputy Commissioner of Income Tax [ITA No. 560/Kol/2010] 12.Janak Dehydration (P.) Ltd. v. Assistant Commissioner of Income-Tax [2011] 44 SOT 93 (Ahmedabad)(URO)/[201 0]134 TT J 1 (Ahmedabad)(UO) 13. U.P. State Bridge Corporation Ltd. V. Deputy Commissioner of Income- Tax [2015] 70 SOT 517 (Lucknow Trib.)/[2015] 171 TT J 353 (Lucknow Trib.) 14. Asst. Commissioner of Income - Tax vs. M/s. Apex Packing Products (P) Ltd. (ITA Nos. 145 to 150/PNJ/2013) 30. On the other hand, it was vehemently a…

Deputy Commissioner of Income Tax Central Circle-1(4), Mumbai vs. Samruddhi Cement Limited (Since Amalgamated Into M/S.Ultratech Cement Limited), Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 4835/MUM/2017[2010-11]Status: DisposedITAT Mumbai05 May 2022AY 2010-11

Section 139(1)Section 143(3)Section 43Section 43B

Ultra Tech Cement Ltd, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result appeals of the Revenue are dismissed, whereas appeals of the assessee are allowed in part in terms indicated hereinabove

ITA 5065/MUM/2014[2009-10]Status: DisposedITAT Mumbai05 Apr 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm M/S. Ultratech Cement Ltd., Vs. Acit – 2(2), Mumbai Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) M/S. Ultratech Cement Ltd., Vs. Dcit – 2(2), Mumbai Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) Acit – 2(2), Mumbai Vs. M/S. Ultratech Cement Ltd., Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) Dcit – 2(2), Mumbai Vs. M/S. Ultratech Cement Ltd., Ahura Centre, B Wing, 2Nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 Pan/Gir No. Aaacl6442L Appellant) .. Respondent) M/S. Ultratech Cement Ltd., Assessee By Shri Arvind Sonde Alongwith Shri Sampat Kabra Revenue By Smt. S.Padmaja

Section 127Section 143(3)Section 14ASection 271Section 80Section 80l

…\IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM M/s. Ultratech Cement Ltd., Vs. ACIT – 2(2), Mumbai Ahura Centre, B Wing, 2nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 PAN/GIR No. AAACL6442L Appellant) .. Respondent) M/s. Ultratech Cement Ltd., Vs. DCIT – 2(2), Mumbai Ahura Centre, B Wing, 2nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 093 PAN/GIR No. AAACL6442L Appellant) .. Respondent) ACIT – 2(2), Mumbai Vs. M/s. Ultratech Cement Ltd., Ahura Centre, B Wing, 2nd Floor, Mahakali Caves Road, Andheri – East Mumbai – 400 09…