424 (Madras) CIT v. Swelect Energy Systems Ltd. v. Jayanthi Natarajan v. ACIT

100 Taxmann.com 511High Court2018#21821 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 10AA Section 143(3)Section 154

Issues it is cited on

section 143(2)section 143 section 14 section 143(3)total income business document interest

Judgments citing 424 (Madras) CIT v. Swelect Energy Systems Ltd. v. Jayanthi Natarajan v. ACIT

Assistant Commissioner of Income Tax, Jaipur vs. Jaipur Min Dev Syndicate Ltd., Jaipur

The appeal of the assessee is partly allowed

ITA 677/JPR/2023[2012-13]Status: DisposedITAT Jaipur27 May 2024AY 2012-13

For Appellant: Sh. Pramod Patni (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)

Section 10ASection 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 639/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 cuke Precious Jewels Corporation, ACIT, Vs. C-Scheme, Jaipur DCIT Cir-6, Jaipur, C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFP 3798 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Pramod Patni (CA) jktLo dh vksj ls@ Revenue by : S…

Precious Jewels Corporation, C-Scheme, Jaipur vs. ACIT DCIT Cir-6, Jaipur, C-Sechme

The appeal of the assessee is partly allowed

ITA 639/JPR/2023[2016-17]Status: DisposedITAT Jaipur27 May 2024AY 2016-17

For Appellant: Sh. Pramod Patni (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)

Section 10ASection 143(3)

ACIT, CC-2(1), Kol, Kolkata vs. Shalimar Hatcheries Limited, Kolkata

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

ITA 546/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Jan 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 35(1)(ii)

…ITA No. 546/KOL/2023 Assessment Year: 2012-2013 & C.O. No. 13/KOL/2023 (in ITA No. 546/KOL/2023) Shalimar Hatcheries Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 546/KOL/2023) Assessment Year: 2012-2013 Assistant Commissioner of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17th Floor, EVEREST HOUSE, Kolkata-700071 [PAN…