36 Taxmann.com 523 3. Plastiblends India Ltd. v. Addl.CIT

138 Taxmann.com 416High Court2022#4962 most cited

What is 36 Taxmann.com 523 3. Plastiblends India Ltd. v. Addl.CIT authority for?

Proceedings under section 153A of the Income Tax Act, 1961, which deal with search and seizure assessments, are a complete code in themselves and cannot be invoked for the benefit of the Revenue alone.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

Plastiblends India Ltd. v. Addl.CIT · 36 Taxmann.com 523 · section 153A · search and seizure assessment · complete code · benefit of revenue

Sections most often in play

Section 80A(5)Section 80ACSection 115JBSection 139(1)Section 143(3)Section 14ASection 56Section 80P

Issues it is cited on

section 10basection 10b(8)section 139(3)section 80a(5)section 80ac(ii)section 108section 104section 80p(2)(i)section 80ia(8)cost plus methodsection 10bsection 80ac

Judgments citing 36 Taxmann.com 523 3. Plastiblends India Ltd. v. Addl.CIT

Alidar Seva Sahakari Mandli Ltd., Gir Somnath vs. Income Tax Officer, Ward-4, Veraval

In the result, appeal of the assessee is dismissed

ITA 474/RJT/2017[2013-14]Status: DisposedITAT Rajkot13 Jul 2022AY 2013-14
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 472, 473 & 474/Rjt/2017 Assessment Years 2012-13, 2013-14 & 2014-15 Shri Aliadar Seva The ITO, Sahakari Mandli Ltd., Ward-4, Veraval, At.: Alidar, Vs (Respondent) Ta: Kodinar, Dist: Gir, Somnath-362270 PAN: AAAJA0071F (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- These three appeals filed by the assessee for A.Y. 2012…

Alidar Seva Sahakari Mandli Ltd., Gir Somnath vs. Income Tax Officer, Ward-4, Veraval

In the result, appeal of the assessee is dismissed

ITA 473/RJT/2017[2013-14]Status: DisposedITAT Rajkot13 Jul 2022AY 2013-14
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 472, 473 & 474/Rjt/2017 Assessment Years 2012-13, 2013-14 & 2014-15 Shri Aliadar Seva The ITO, Sahakari Mandli Ltd., Ward-4, Veraval, At.: Alidar, Vs (Respondent) Ta: Kodinar, Dist: Gir, Somnath-362270 PAN: AAAJA0071F (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- These three appeals filed by the assessee for A.Y. 2012…

Aliadar Seva Sahakari Mandli Ltd., Gir Somnath vs. Income Tax Officer, Ward-4, Veraval

In the result, appeal of the assessee is dismissed

ITA 472/RJT/2017[2012-13]Status: DisposedITAT Rajkot13 Jul 2022AY 2012-13
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 472, 473 & 474/Rjt/2017 Assessment Years 2012-13, 2013-14 & 2014-15 Shri Aliadar Seva The ITO, Sahakari Mandli Ltd., Ward-4, Veraval, At.: Alidar, Vs (Respondent) Ta: Kodinar, Dist: Gir, Somnath-362270 PAN: AAAJA0071F (Appellant) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 30-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- These three appeals filed by the assessee for A.Y. 2012…