54 (Bom.) (xviii) Obulapuram Mining Co, (P.) Ltd. v. Dy. CIT

160 ITD 224Income Tax Appellate Tribunal#13525 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 149Section 250Section 68

Judgments citing 54 (Bom.) (xviii) Obulapuram Mining Co, (P.) Ltd. v. Dy. CIT

Lasco Chemie Private Limited, Delhi vs. Income Tax Officer, Ward-15(2), New Delhi, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 3811/DEL/2025[2012-13]Status: DisposedITAT Delhi08 Apr 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlasco Chemie Private Vs. Income Tax Officer, Limited, Ward-15(2), Delhi 10489 Kalptaru, Sadar Thana Road Motia Khan, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcl 3502 E Appellant .. Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(3)Section 147Section 148Section 149Section 151Section 250

…oshi v CIT: 95 ITD 300 (Mum.) - Monga Metals (P) Limited: 67 TTJ 247 (All) - Verma Roadways v. ACIT: 75 ITD 183 (All) - Sarita Devi Kajaria v. ITO: 89 ITD 109 (Kol) (TM) - ITO v. Pukhraj N. Jain: 95 ITD 281 (Mum.) - Obulapuram Mining Company (P.) Ltd v. DCIT: 160 ITD 224 (Bang) 42. It is submitted that the case of the appellant is squarely covered by the aforesaid decisions since in the present case as well the assessing officer has failed to prove that the appellant and the third parties have colluded and undertaken client code modification with the connivance of the broker, with an intent to evade taxes and ha…

Goyal Vegoils Limited, Kasar, Kota vs. DCIT, Circle -2, Kota

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…aran (2008) 297 ITR 135 (Mad) (xv) CIT Vs. S.M Aggarwal 292 ITR 43 (xvi) Straptex India (P) Ltd. Vs. DCIT [2003] 84 ITD 320 (Mum) (xvii) R.W. Promotions (P.) Ltd. v. Asstt. CIT [2015] 61 taxmann.com 54 (Bom.) (xviii) Obulapuram Mining Co, (P.) Ltd. v. Dy. CIT 160 ITD 224 (Bang. - Trib.) (xix) CIT v. Indrajit Singh Suri [2013] 33 taxmann.com 281/215 Taxman 581 (Guj.) (xx) Smt. Sunita Dhadda v. Dy. CIT [2013] 33 taxmann.com 639 (JP.- Trib.) 2.11The Ld.CIT(A) has finally relied on the tests of human probability in confirming the addition, referring to the decisions in the case of Sumati Dayal vs. CIT (214 ITR 801…

Rajrajeshwari Gupta, Kota vs. ITO, Ward 1(1), Kota

In the result, the appeal of the assessee is allowed with no orders as to costs

ITA 245/JPR/2024[2012-13]Status: DisposedITAT Jaipur07 Aug 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajendra Sisodia AdvFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR
Section 10(38)Section 143(3)Section 148Section 68Section 69C

…aran (2008) 297 ITR 135 (Mad) (xv) CIT Vs. S.M Aggarwal 292 ITR 43 (xvi) Straptex India (P) Ltd. Vs. DCIT [2003] 84 ITD 320 (Mum) (xvii) R.W. Promotions (P.) Ltd. v. Asstt. CIT [2015] 61 taxmann.com 54 (Bom.) (xviii) Obulapuram Mining Co, (P.) Ltd. v. Dy. CIT 160 ITD 224 (Bang. - Trib.) (xix) CIT v. Indrajit Singh Suri [2013] 33 taxmann.com 281/215 Taxman 581 (Guj.) (xx) Smt. Sunita Dhadda v. Dy. CIT [2013] 33 taxmann.com 639 (JP.- Trib.) 34 RAJ RAJESHWARI GUPTA VS ITO, WARD 1(3), KOTA 2.6 Reliance is place on the judgement of ITAT, Mumbai, in the case of Kamla Devi S. Doshi in ITA No.1957/Mum/2015 reported on 2…

M/S Gogga Gurusanthaiah and Brothers, Hospet vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3319/BANG/2018[2015-16]Status: DisposedITAT Bangalore28 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…same is allowable u/s.37 of the Act. Ld.Counsel, inter alia, placed reliance on following decisions:- (a) ACIT vs. Essel Mining &Inds. Ltd (2016-TIOL-371-ITAT-Kol) (b) NMDC Limited vs. ACIT (ITA No.1823 and 182/Hyd/2017) (c) Obulapuram Mining Company (P) Ltd (160 ITD 224)(Bang) 7.8.2. He submitted that deduction made by MC towards contribution to SPV for the purpose of restoration of environment is based on the principle, “Polluter pays principle” held by Hon’ble Clacutta High Court in the case of Shyam Sel 12 ITA Nos.3317-3319/Bang/2018. M/s.Gogga Gurusanthaiah and Brothers. Ltd vs. DCIT reported in (2016) 72 t…

M/S Gogga Gurusanthaiah and Brothers, Hospet vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3318/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…same is allowable u/s.37 of the Act. Ld.Counsel, inter alia, placed reliance on following decisions:- (a) ACIT vs. Essel Mining &Inds. Ltd (2016-TIOL-371-ITAT-Kol) (b) NMDC Limited vs. ACIT (ITA No.1823 and 182/Hyd/2017) (c) Obulapuram Mining Company (P) Ltd (160 ITD 224)(Bang) 7.8.2. He submitted that deduction made by MC towards contribution to SPV for the purpose of restoration of environment is based on the principle, “Polluter pays principle” held by Hon’ble Clacutta High Court in the case of Shyam Sel 12 ITA Nos.3317-3319/Bang/2018. M/s.Gogga Gurusanthaiah and Brothers. Ltd vs. DCIT reported in (2016) 72 t…

M/S Gogga Gurusanthaiah and Brothers, Hospet vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3317/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…same is allowable u/s.37 of the Act. Ld.Counsel, inter alia, placed reliance on following decisions:- (a) ACIT vs. Essel Mining &Inds. Ltd (2016-TIOL-371-ITAT-Kol) (b) NMDC Limited vs. ACIT (ITA No.1823 and 182/Hyd/2017) (c) Obulapuram Mining Company (P) Ltd (160 ITD 224)(Bang) 7.8.2. He submitted that deduction made by MC towards contribution to SPV for the purpose of restoration of environment is based on the principle, “Polluter pays principle” held by Hon’ble Clacutta High Court in the case of Shyam Sel 12 ITA Nos.3317-3319/Bang/2018. M/s.Gogga Gurusanthaiah and Brothers. Ltd vs. DCIT reported in (2016) 72 t…

M/S. Veerabhadrappa Sangappa & Company, Sandur vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT
Section 145Section 28Section 5

…same is allowable u/s.37 of the Act. Ld.Counsel, inter alia, placed reliance on following decisions:- (a) ACIT vs. Essel Mining &Inds. Ltd (2016-TIOL-371-ITAT-Kol) (b) NMDC Limited vs. ACIT (ITA No.1823 and 182/Hyd/2017) (c) Obulapuram Mining Company (P) Ltd (160 ITD 224)(Bang) 7.8.2. He submitted that deduction made by MC towards contribution to SPV for the purpose of restoration of environment is based on the principle, “Polluter pays principle” held by Hon’ble Clacutta High Court in the case of Shyam Sel Ltd vs. DCIT reported in (2016) 72 taxmann.com 105. Ld.Counsel submitted that, Ld.AO was not justified in i…

54 (Bom.) (xviii) Obulapuram Mining Co, (P.) Ltd. v. Dy. CIT (160 ITD 224) — Cited in 7 Judgments | BharatTax