32 (SC) Meyer Apparel Pvt. Ltd (ii) PCIT v. Gujarat State Financial Corporation

126 Taxmann.com 154Supreme Court of India2021#22405 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Judgments citing 32 (SC) Meyer Apparel Pvt. Ltd (ii) PCIT v. Gujarat State Financial Corporation

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I NOIDA, NOIDA vs. M/S RUDRA BUILDWELL HOMES PVT. LTD., DELHI

Accordingly, all the grounds of appeal taken by Revenue are dismissed

ITA 4119/DEL/2025[2022-23]Status: DisposedITAT Delhi24 Dec 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwaldy. Cit, M/S Rudra Buildwell Homes Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. Pan-Aafcr6959P (Appellant) (Respondent) Dy. Cit, M/S Rudra Buildwell Projects Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. Pan-Aaecr9589E (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Dy. CIT, M/s Rudra Buildwell Homes Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. PAN-AAFCR6959P (Appellant) (Respondent) Dy. CIT, M/s Rudra Buildwell Projects Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. PAN-AAECR9589E (Appellant) (Respondent) Assessee by Shri Vir Sain Aggarwal, Adv. and Shri Rohit Kapoor, Adv. Department by Shri Mahesh K…

ITO WARD 17(1), NEW DELHI vs. MEYER APPAREL PVT. LTD., HARYANA

In the result, the appeal of Revenue is dismissed

ITA 6453/DEL/2019[2006-07]Status: DisposedITAT Delhi19 Oct 2023AY 2006-07

Bench: Shri C.M. Garg & Dr. B. R. R. Kumarito, Vs. Meyer Apparel Pvt. Ltd, Ward-17(1), 42, Milestone Delhi Jaipur Highway, New Delhi Kherki Daula, Gurgaon (Appellant) (Respondent) Pan: Aaach3928L

For Appellant: Shri V. K. Bindal, CAFor Respondent: Ms. Smita Singh, Sr. DR

Section 28

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member AND Dr. B. R. R. Kumar, Accountant Member ITO, Vs. Meyer Apparel Pvt. Ltd, Ward-17(1), 42, Milestone Delhi Jaipur Highway, New Delhi Kherki Daula, Gurgaon (Appellant) (Respondent) PAN: AAACH3928l Assessee by : Shri V. K. Bindal, CA Revenue by: Ms. Smita Singh, Sr. DR Date of Hearing 19/07/2023 Date of pronouncement 19/10/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the revenue against the order of the ld CIT(A)-6, Delhi dated 08.05.2019 for AY 2006-07. 2. The Revenue has raised the following…

SHARE MICROFIN LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYERABAD

In the result, appeal filed by the assessee is dismissed

ITA 430/HYD/2020[2016-17]Status: DisposedITAT Hyderabad12 Jun 2023AY 2016-17

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2016-17 Share Microfin Ltd Vs. Dy. C. I. T. Hyderabad Circle 3(1) Pan:Aaecs9243C Hyderabad (Appellant) (Respondent) Assessee By: Shri A.G. Sitaraman, Ca Revenue By: Shri Jeevan Lal Lavidiya, Dr Date Of Hearing: 17/04/2023 Date Of Pronouncement: 12/06/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 23003.2020 Of The Learned Cit (A)-3, Hyderabad Relating To A.Y.2016-17. 2. There Is A Delay Of 5 Days In Filing Of This Appeal By The Assessee For Which The Assessee Has Filed A Condonation Application Along With An Affidavit Explaining The Reasons For Such Delay. The Reasons Given Therein Is Due To The Prevailing Covid 2019 Pandemic. After Considering The Contents Of The Condonation Application Explaining The Reasons Filed Along With The Affidavit, The Delay In Filing Of The Appeal By The Assessee Is Condoned & The Appeal Is Admitted For Adjudication.

For Appellant: Shri A.G. Sitaraman, CAFor Respondent: Shri Jeevan Lal Lavidiya, DR

Section 143(2)Section 28Section 41(1)

…leted. He also relied on the following decisions: a) Tirunelveli Motor Bus Service Co. vs. CIT (1970) 78 ITR 55 S.C b) Pr. CIT vs. Gujarat State Financial Corporation (2020) 122 Taxmann.com 101 (Guj.) c) Pr. CIT vs. Gujarat State Financial Corporation (2021) 126 Taxmann.com 154. d) CIT vs. Pasupati Spinning Weaving Mills Ltd (2017) 79 Taxmann.com 400 10. The learned DR, on the other hand, heavily relied on the order of the Assessing Officer and the CIT (A). He also relied on the following decisions: a) CIT vs. T.V. Sundaram Iyengar & Sons Ltd (1996) 88 Taxman 429 (SC) b) CIT vs. Ramaniyam Homes (P) Ltd (2016)…