510 (Karnataka); (vii) PCIT v. Ankit Metal & Power Ltd.

109 Taxmann 93High Court2019#8150 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Issues it is cited on

Judgments citing 510 (Karnataka); (vii) PCIT v. Ankit Metal & Power Ltd.

SHYAM METALICS AMD ENERGY LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 1(1), , KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 1074/KOL/2025[2014-2015]Status: DisposedITAT Kolkata15 Sept 2025AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2014-15 Shyam Metalics & Engery Ltd…...………..............................……….……Appellant 83, Trinity Tower, 7Th Floor, Topsia, Kol-700046, [Pan: Aahcs5842A] Vs. Dcit, Central Circle-1(1), Kolkata…………………………...……...…..…..Respondent Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri Praveen Kishore, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 23, 2025 Date Of Pronouncing The Order : September 15, 2025 Order Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 08.04.2025 Of The Commissioner Of Income Tax (Appeals)- 22, Kolkata [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2014-15 Shyam Metalics And Engery Ltd…...………..............................……….……Appellant 83, Trinity Tower, 7th Floor, Topsia, Kol-700046, [PAN: AAHCS5842A] vs. DCIT, Central Circle-1(1), Kolkata…………………………...……...…..…..Respondent Appearances by: Shri Akkal Dudhewala, AR, appeared on behalf of the appellant. Shri Praveen Kishore, DR, appeared on behalf of the Respondent. Date of concluding the hearing : July 23,…

SRF LTD.,,GURGAON vs. ADDL CIT, NEW DELHI

In the result, this ground of the assessee is allowed for statistical purposes

ITA 774/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Feb 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Ussrf Limited Vs. Acit Unitech Crest, Greenwood Range – 9, City Block – C, Sector – 45, Ltu, New Delhi Gurgaon – 122 003 Pan No. Aaacs 0206 P (Appellant) (Respondent) Assessee By Shri Pradeep Dinodia, Shri R. K. Kapoor C.A. Shri Ravi Kumar Revenue By Shri Mahesh Shah, Cit (Dr) Shri Rajesh Kumar, Cit (Dr) Date Of Hearing: 10/01/2023 Date Of Pronouncement: 23/02/2023 Order Per Anil Chaturvedi, Am: The Present Appeal Is Filed By The Assessee Directed Against The Order Dated 27.09.2016 Of The Commissioner Of Income Tax (Appeals)-44, New Delhi [For Short, Cit(A)] Under Section 143(3) R.W.S 144C Of The Income Tax Act, 1961 [For Short, 'The Act'] For Assessment Year 2009-10. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under:-

Section 143(2)Section 143(3)Section 144CSection 14ASection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER SRF Limited Vs. ACIT Unitech Crest, Greenwood Range – 9, City Block – C, Sector – 45, LTU, New Delhi Gurgaon – 122 003 PAN No. AAACS 0206 P (APPELLANT) (RESPONDENT) Assessee by Shri Pradeep Dinodia, Shri R. K. Kapoor C.A. Shri Ravi Kumar Revenue by Shri Mahesh Shah, CIT (DR) Shri Rajesh Kumar, CIT (DR) Date of hearing: 10/01/2023 Date of Pronouncement: 23/02/2023 ORDER PER ANIL CHATURVEDI, AM: The present appeal is filed by the assessee directed against the order…

NAGAR URBAN CO-OPERATIVE BANK LIMITED,,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE ,, AHMEDNAGAR

In the result, the appeal of the assessee stands partly allowed for statistical purposes

ITA 2555/PUN/2017[2012-13]Status: DisposedITAT Pune24 Mar 2021AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2555/Pun/2017 िनधा"रण वष" / Assessment Year : 2012-13 Nagar Urban Co-Operative Bank Ltd., Post Box No.7, Central Bank Road, Ahmednagar-414001. .......अपीलाथ" / Appellant Pan : Aaaan0509L बनाम / V/S. Dcit, Ahmednagar Circle, ……""यथ" / Respondent Ahmednagar. Assessee By : None Revenue By : Shri Vitthal Bhosale सुनवाई क" तारीख / Date Of Hearing : 23.03.2021 घोषणा क" तारीख / Date Of Pronouncement : 24.03.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 2, Pune (‘Cit(A)’ For Short) Dated 20.07.2017 For The Assessment Year 2012-13. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. That The Learned Acit Ahmednagar Has Erred On The Facts & In The Circumstances In Not Allowing Claims Made During The Course Of Hearing For Exempted Income Of Dividend Of Rs. 1487135/- & Expenses Debited To P & L A/C On Account Of Depreciation On Govt. Securities Rs. 11200000/- To Be Allowed As Exempted Income As Well As Allowable Expenses & The Same Were Also Dismissed By The Commissioner Of Income Tax (Appeals) Ii Pune. 2. That Your Appellant Prays That He May Be Allowed To Add, To Alter Or Amend The Above Grounds Of Appeal.”

For Appellant: NoneFor Respondent: Shri Vitthal Bhosale
Section 41(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.2555/PUN/2017 िनधा"रण वष" / Assessment Year : 2012-13 Nagar Urban Co-operative Bank Ltd., Post Box No.7, Central Bank Road, Ahmednagar-414001. .......अपीलाथ" / Appellant PAN : AAAAN0509L बनाम / V/s. DCIT, Ahmednagar Circle, ……""यथ" / Respondent Ahmednagar. Assessee by : None Revenue by : Shri Vitthal Bhosale सुनवाई क" तारीख / Date of Hearing : 23.03.2021 घोषणा क" तारीख / Date of Pronouncement : 24.03.2021…

510 (Karnataka); (vii) PCIT v. Ankit Metal & Power Ltd. (109 Taxmann 93) — Cited in 13 Judgments | BharatTax