4 (Karnataka), DCIT v. National Engineering Industrial Ltd.

135 Taxmann.com 193Reported decision2022#16671 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 250Section 32(1)(iia)Section 115JBSection 135Section 143(3)Section 144BSection 144CSection 147

Judgments citing 4 (Karnataka), DCIT v. National Engineering Industrial Ltd.

JCIT(OSD), Cir011(1), Kolkata vs. M/S. Philips Carbon Black Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 234/KOL/2023[2014-15]Status: DisposedITAT Kolkata28 Aug 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumari.T.A. No.234/Kol/2023 Assessment Year: 2014-15 Jcit(Osd), Circle-11(1), Kolkata........................…...........................……….……Appellant Vs. M/S Philips Carbon Black Ltd.............…..….…..….........……........……...…..…..Respondent Duncan House, 31 Netaji Subhas Road, Kol-1. [Pan: Aabcp5762E] Appearances By: Shri Praveen Kishore, Cit-Dr, Appeared On Behalf Of The Appellant. Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 30, 2025 Date Of Pronouncing The Order : August 29Th, 2025 Order Per Rajesh Kumar:

Section 144CSection 250Section 32(1)Section 32(1)(ii)Section 32(1)(iia)Section 80Section 80I

…आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Duvvuru RL Reddy, Vice President and Shri Rajesh Kumar, Accountant Member I.T.A. No.234/Kol/2023 Assessment Year: 2014-15 JCIT(OSD), Circle-11(1), Kolkata........................…...........................……….……Appellant vs. M/s Philips Carbon Black Ltd.............…..….…..….........……........……...…..…..Respondent Duncan House, 31 Netaji Subhas Road, Kol-1. [PAN: AABCP5762E] Appearances by: Shri Praveen Kishore, CIT-DR, appeared on behalf of the appellant. Shri Akkal Dudhewala, AR, appeared on behalf of…

Assistant Commissioner of Income Tax-3(4), Mumbai vs. Lubrizol India Pvt Ltd, Thane

In the result, the appeal of the revenue bearing ITA No

ITA 5955/MUM/2024[2016-17]Status: DisposedITAT Mumbai13 Feb 2025AY 2016-17

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassistant Commissioner Of Vs Lubrizol India Pvt Ltd Income-Tax-3(4), Mumbai 9/3, Lubrizol India Private Limited- 5Th Room No.559, Floor, Plant, Thane Belapur Road, Turbhe Aayakar Bhavan, Churchgate Naka, Turbhe, Navi Mumbai, Thane- Mumbai-400 020 400 705 Pan: Aaacl0126H Appellant Respondent

For Appellant: Shri Paras Savla & Shri ShreyasFor Respondent: Shri Ram Krishn Kedia (SR DR)
Section 144BSection 147Section 250Section 32Section 32(1)(iia)Section 37Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assistant Commissioner of vs Lubrizol India Pvt Ltd Income-tax-3(4), Mumbai 9/3, Lubrizol India Private Limited- 5th Room No.559, Floor, Plant, Thane Belapur Road, Turbhe Aayakar Bhavan, Churchgate Naka, Turbhe, Navi Mumbai, Thane- Mumbai-400 020 400 705 PAN: AAACL0126H APPELLANT RESPONDENT C.O. No.288/Mum/2024 (Arising out of ITA No.5955/Mum/2024) (Assessment Year: 2016-17) Lubrizol India Pvt Ltd vs Assistant Commissioner of Income- 9/3, Lubrizol India Private t…

Ginza Industries Ltd, Kolkata vs. DCIT, Cir. 5(1), Kolkata

In the result, both the appeals of the assessee are partly allowed

ITA 620/KOL/2021[2014-15]Status: DisposedITAT Kolkata08 Dec 2022AY 2014-15
Section 14ASection 250Section 80J

…आयकरअपील"यअ"धकरण, कोलकाता पीठ- ‘A’ IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH-A "ी मनीष बोरड, लेखा सद"यएवं सम" : "ी संजय शमा" "या"यक सद"य Before: DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER आयकरअपीलसं.य/ "नधा"रण वष"ः Assessment Year:2013-14 And "नधा"रण वष"ः Assessment Year:2014-15 Ginza Industries Ltd DCIT, Cir-5(1), Kolkata बनाम/ A-501 & 502, Lotus Aaykar Bhavan, P-7 V/s. Corporate Park, Jay Chowringhee Square, Coach Lane, off Westtern Kolkata-700 069. Express Highway, Goregaon (East), Mumbai-400063. PAN: AABCG 0675P अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ"क"ओरसे/ S…

Ginza Industries Ltd, Kolkata vs. DCIT, Cir. 5(1), Kolkata

In the result, both the appeals of the assessee are partly allowed

ITA 619/KOL/2021[2013-14]Status: DisposedITAT Kolkata08 Dec 2022AY 2013-14
Section 14ASection 250Section 80J

…आयकरअपील"यअ"धकरण, कोलकाता पीठ- ‘A’ IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH-A "ी मनीष बोरड, लेखा सद"यएवं सम" : "ी संजय शमा" "या"यक सद"य Before: DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER आयकरअपीलसं.य/ "नधा"रण वष"ः Assessment Year:2013-14 And "नधा"रण वष"ः Assessment Year:2014-15 Ginza Industries Ltd DCIT, Cir-5(1), Kolkata बनाम/ A-501 & 502, Lotus Aaykar Bhavan, P-7 V/s. Corporate Park, Jay Chowringhee Square, Coach Lane, off Westtern Kolkata-700 069. Express Highway, Goregaon (East), Mumbai-400063. PAN: AABCG 0675P अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ"क"ओरसे/ S…

ACIT, Circle-10(2), Kolkata vs. M/S Philips Carbon Black Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2628/KOL/2019[2013-14]Status: DisposedITAT Kolkata05 Jul 2022AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 2628/Kol/2019 Assessment Year : 2013-14 ACIT, Circle-10(2), Kolkata Vs. M/s Philips Carbon Black Ltd. (PAN: AABCP 5762 E) Appellant Respondent Date of Hearing 11.05.2022 Date of Pronouncement 05.07.2022 For the Appellant Shri Ashim Choudhury, Advocate Shri Kinjal Buria, ACA For the Respondent Shri Manish Kanojia, CITDR Shri Tushar Dhawal Singh, CITDR ORDER Per Shri Rajesh Kumar, AM: This is an appeal preferred by the revenue against the order of the Commissioner…