(a) Mohammad Ashraf War v. ITO

161 Taxmann.com 293Reported decision2007#13536 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 115BBESection 132Section 133ASection 139(1)Section 142(1)Section 143(3)Section 145(3)Section 153A

Issues it is cited on

depreciation on leased assetssection 80minterest on refundsection 244mistake apparent from recordsection 244aicdssection 260section 260asection 24section 43section 26

Judgments citing (a) Mohammad Ashraf War v. ITO

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H
Section 115BSection 143(3)Section 145(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 648/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s Kiran Fine Jewellers Private DCIT, Vs. Limited, Central Circle-02, F-19, Gautam Marg, Vaishali Jaipur Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCK7512P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R.…

M/S Maharashtra Apex Corporation Limited, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 246/BANG/2018[2000-01]Status: DisposedITAT Bangalore28 Sept 2022AY 2000-01

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…

M/S Maharashtra Apex Corporation Limited, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 244/BANG/2018[1999-00]Status: DisposedITAT Bangalore28 Sept 2022AY 1999-00

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…

M/S Maharashtra Apex Corporation Limited, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 242/BANG/2018[1998-99]Status: DisposedITAT Bangalore28 Sept 2022AY 1998-99

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…

M/S Maharashtra Apex Corporation Ltd, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 241/BANG/2018[1997-98]Status: DisposedITAT Bangalore28 Sept 2022AY 1997-98

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…

M/S Maharashtra Apex Corporation Limited, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 240/BANG/2018[1996-97]Status: DisposedITAT Bangalore28 Sept 2022AY 1996-97

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…

M/S Maharashtra Apex Corporation Limited, Manipal vs. Deputy Commissioner of Income Tax Circle-1, Udupi

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 239/BANG/2018[1995-96]Status: DisposedITAT Bangalore28 Sept 2022AY 1995-96

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anil Kumar, CA
Section 244ASection 260ASection 43

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 239 to 242, 244 & 246/Bang/2018 Assessment Years : 1995-96 to 2000-2001 M/s. Maha Rashtra The Deputy Apex Corpn. Ltd., Commissioner of Syndicate House, Income Tax, Manipal – 576 104. Circle – 1, PAN: AACCM2741B Udupi. Vs. APPELLANT RESPONDENT Assessee by : Shri Anil Kumar, CA : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 28-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals arises out of an order dat…