59 Taxman 453 (Bom.) and CIT v. Chodavaram Co-operative Sugars Ltd.

163 ITR 420High Court1987#11199 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2000 to 2017.

Also reported as

30 Taxmann 615

Judgments citing 59 Taxman 453 (Bom.) and CIT v. Chodavaram Co-operative Sugars Ltd.

DCIT, NEW DELHI vs. M/S. C.J. INTERNATIONAL HOTEL LTD., NEW DELHI

Appeals are dismissed

ITA 79/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Mar 2017AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Dcit, Vs C.J. International Hotels Ltd., Circle-3(1), Le Meridian, Windsor Place, New Delhi. Janpath, New Delhi. (Pan: Aaacc0174E) Assessment Year: 2007-08 Assessment Year: 2010-11 C.J. International Hotels Ltd., Vs Dcit, New Delhi. Circle-3(1), New Delhi. (Appellant) (Respondent) Assessee By: Shri Umesh Chand Dubey, Sr. Dr Department By: Shri Tarandeep Singh, Ca

For Appellant: Shri Umesh Chand Dubey, Sr. DRFor Respondent: Shri Tarandeep Singh, CA
Section 143(3)Section 147Section 234BSection 244A

…tax. The decisions so relied on are : CIT v. Mysore Sugar Co. Ltd. [1990] 183 ITR 113 / 51 Taxman 208 (Kar.), CIT v. Seksaria Biswan Sugar Factory (P.) Ltd. [1992] 195 ITR 778 /[1991] 59 Taxman 453 (Bom.) and CIT v. Chodavaram Co-operative Sugars Ltd. [1987] 163 ITR 420/ 30 Taxman 615 (AP). We have carefully perused the decisions. It is clear from the facts stated by the High Courts that in each of the I.T.A. Nos. 79/D/2014 I.T.A. Nos. 6713 & 6714/D/13 cases, the assessee's right to ITA No.771, 787 & 1107/Del./2012 ITA No.218 & 386/Del./2013 realise the excess price was the subject-matter of dispute pending in t…

M/S. CJ INTERNATIONAL HOTELS LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeals are dismissed

ITA 6714/DEL/2013[2010-11]Status: DisposedITAT Delhi31 Mar 2017AY 2010-11

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Dcit, Vs C.J. International Hotels Ltd., Circle-3(1), Le Meridian, Windsor Place, New Delhi. Janpath, New Delhi. (Pan: Aaacc0174E) Assessment Year: 2007-08 Assessment Year: 2010-11 C.J. International Hotels Ltd., Vs Dcit, New Delhi. Circle-3(1), New Delhi. (Appellant) (Respondent) Assessee By: Shri Umesh Chand Dubey, Sr. Dr Department By: Shri Tarandeep Singh, Ca

For Appellant: Shri Umesh Chand Dubey, Sr. DRFor Respondent: Shri Tarandeep Singh, CA
Section 143(3)Section 147Section 234BSection 244A

…tax. The decisions so relied on are : CIT v. Mysore Sugar Co. Ltd. [1990] 183 ITR 113 / 51 Taxman 208 (Kar.), CIT v. Seksaria Biswan Sugar Factory (P.) Ltd. [1992] 195 ITR 778 /[1991] 59 Taxman 453 (Bom.) and CIT v. Chodavaram Co-operative Sugars Ltd. [1987] 163 ITR 420/ 30 Taxman 615 (AP). We have carefully perused the decisions. It is clear from the facts stated by the High Courts that in each of the I.T.A. Nos. 79/D/2014 I.T.A. Nos. 6713 & 6714/D/13 cases, the assessee's right to ITA No.771, 787 & 1107/Del./2012 ITA No.218 & 386/Del./2013 realise the excess price was the subject-matter of dispute pending in t…

M/S. CJ INTERNATIONAL HOTELS LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeals are dismissed

ITA 6713/DEL/2013[2007-08]Status: DisposedITAT Delhi31 Mar 2017AY 2007-08

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Dcit, Vs C.J. International Hotels Ltd., Circle-3(1), Le Meridian, Windsor Place, New Delhi. Janpath, New Delhi. (Pan: Aaacc0174E) Assessment Year: 2007-08 Assessment Year: 2010-11 C.J. International Hotels Ltd., Vs Dcit, New Delhi. Circle-3(1), New Delhi. (Appellant) (Respondent) Assessee By: Shri Umesh Chand Dubey, Sr. Dr Department By: Shri Tarandeep Singh, Ca

For Appellant: Shri Umesh Chand Dubey, Sr. DRFor Respondent: Shri Tarandeep Singh, CA
Section 143(3)Section 147Section 234BSection 244A

…tax. The decisions so relied on are : CIT v. Mysore Sugar Co. Ltd. [1990] 183 ITR 113 / 51 Taxman 208 (Kar.), CIT v. Seksaria Biswan Sugar Factory (P.) Ltd. [1992] 195 ITR 778 /[1991] 59 Taxman 453 (Bom.) and CIT v. Chodavaram Co-operative Sugars Ltd. [1987] 163 ITR 420/ 30 Taxman 615 (AP). We have carefully perused the decisions. It is clear from the facts stated by the High Courts that in each of the I.T.A. Nos. 79/D/2014 I.T.A. Nos. 6713 & 6714/D/13 cases, the assessee's right to ITA No.771, 787 & 1107/Del./2012 ITA No.218 & 386/Del./2013 realise the excess price was the subject-matter of dispute pending in t…

M/S. CJ INTERNATIONAL HOTELS LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 386/DEL/2013[2009-10]Status: DisposedITAT Delhi05 Feb 2016AY 2009-10

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri M.S. Syali, Senior Advocate and Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR

…tax. The decisions so relied on are : CIT v. Mysore Sugar Co. Ltd. [1990] 183 ITR 113 / 51 Taxman 208 (Kar.), CIT v. Seksaria Biswan Sugar Factory (P.) Ltd. [1992] 195 ITR 778 /[1991] 59 Taxman 453 (Bom.) and CIT v. Chodavaram Co-operative Sugars Ltd. [1987] 163 ITR 420/ 30 Taxman 615 (AP). We have carefully perused the decisions. It is clear from the facts stated by the High Courts that in each of the cases, the assessee’s right to 23 ITA No.771, 787 & 1107/Del./2012 ITA No.218 & 386/Del./2013 realise the excess price was the subject-matter of dispute pending in the High Court and the High Courts had passed dif…

DCIT, NEW DELHI vs. M/S. C.J. INTERNATIONAL HOTELS LTD., NEW DELHI

ITA 218/DEL/2013[2009-10]Status: DisposedITAT Delhi05 Feb 2016AY 2009-10

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri M.S. Syali, Senior Advocate and Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR

…tax. The decisions so relied on are : CIT v. Mysore Sugar Co. Ltd. [1990] 183 ITR 113 / 51 Taxman 208 (Kar.), CIT v. Seksaria Biswan Sugar Factory (P.) Ltd. [1992] 195 ITR 778 /[1991] 59 Taxman 453 (Bom.) and CIT v. Chodavaram Co-operative Sugars Ltd. [1987] 163 ITR 420/ 30 Taxman 615 (AP). We have carefully perused the decisions. It is clear from the facts stated by the High Courts that in each of the cases, the assessee’s right to 23 ITA No.771, 787 & 1107/Del./2012 ITA No.218 & 386/Del./2013 realise the excess price was the subject-matter of dispute pending in the High Court and the High Courts had passed dif…

M/S. CJ INTERNATIONAL HOTELS LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 787/DEL/2012[2008-09]Status: DisposedITAT Delhi05 Feb 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri M.S. Syali, Senior Advocate and Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR

…tax. The decisions so relied on are : CIT v. Mysore Sugar Co. Ltd. [1990] 183 ITR 113 / 51 Taxman 208 (Kar.), CIT v. Seksaria Biswan Sugar Factory (P.) Ltd. [1992] 195 ITR 778 /[1991] 59 Taxman 453 (Bom.) and CIT v. Chodavaram Co-operative Sugars Ltd. [1987] 163 ITR 420/ 30 Taxman 615 (AP). We have carefully perused the decisions. It is clear from the facts stated by the High Courts that in each of the cases, the assessee’s right to 23 ITA No.771, 787 & 1107/Del./2012 ITA No.218 & 386/Del./2013 realise the excess price was the subject-matter of dispute pending in the High Court and the High Courts had passed dif…

M/S. CJ INTERNATIONAL HOTELS LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 771/DEL/2012[2003-04]Status: DisposedITAT Delhi05 Feb 2016AY 2003-04

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri M.S. Syali, Senior Advocate and Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR

…tax. The decisions so relied on are : CIT v. Mysore Sugar Co. Ltd. [1990] 183 ITR 113 / 51 Taxman 208 (Kar.), CIT v. Seksaria Biswan Sugar Factory (P.) Ltd. [1992] 195 ITR 778 /[1991] 59 Taxman 453 (Bom.) and CIT v. Chodavaram Co-operative Sugars Ltd. [1987] 163 ITR 420/ 30 Taxman 615 (AP). We have carefully perused the decisions. It is clear from the facts stated by the High Courts that in each of the cases, the assessee’s right to 23 ITA No.771, 787 & 1107/Del./2012 ITA No.218 & 386/Del./2013 realise the excess price was the subject-matter of dispute pending in the High Court and the High Courts had passed dif…

ACIT, NEW DELHI vs. M/S. C.J. INTERNATIONAL HOTELS LTD., NEW DELHI

ITA 1107/DEL/2012[2008-09]Status: DisposedITAT Delhi05 Feb 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri M.S. Syali, Senior Advocate and Shri Tarandeep Singh, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR

…tax. The decisions so relied on are : CIT v. Mysore Sugar Co. Ltd. [1990] 183 ITR 113 / 51 Taxman 208 (Kar.), CIT v. Seksaria Biswan Sugar Factory (P.) Ltd. [1992] 195 ITR 778 /[1991] 59 Taxman 453 (Bom.) and CIT v. Chodavaram Co-operative Sugars Ltd. [1987] 163 ITR 420/ 30 Taxman 615 (AP). We have carefully perused the decisions. It is clear from the facts stated by the High Courts that in each of the cases, the assessee’s right to 23 ITA No.771, 787 & 1107/Del./2012 ITA No.218 & 386/Del./2013 realise the excess price was the subject-matter of dispute pending in the High Court and the High Courts had passed dif…

THE K.C.P. LTD vs. COMMR. OF INCOME TAX, BANGALORE

C.A. No.-007652-007652 - 1996Supreme Court09 Aug 2000
For Respondent: COMMISSIONER OF INCOME TAX, BANGALORE
Section 256(1)Section 3

…come-Tax Vs. Mysore Sugar Co. Ltd. (1990) 183 ITR 113 (Kant), Commissioner of Income-Tax Vs. Seksaria Biswan Sugar Factory Pvt. Ltd. (1992) 195 ITR 778 (Bom) and Commissioner of Income-Tax, A.P.-I Vs. Chodavaram Co- operative Sugars Ltd. (1987) 163 ITR 420 (A.P.). We have carefully perused the decisions. It is clear from the facts stated by the High Courts that in each of the cases the assessees right to realise the excess price was subject matter of dispute pending in the High Court and the High Courts had passed different interim orders pursuant to which the respective assessees were…

59 Taxman 453 (Bom.) and CIT v. Chodavaram Co-operative Sugars Ltd. (163 ITR 420) — Cited in 9 Judgments | BharatTax