ACIT (OSD) v. GAIL Mangalore Petrochemicals\nLtd

171 Taxmann.com 17Reported decision2025#16972 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 11USection 11UA(2)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

Issues it is cited on

section 79section 31(1)statutory duessection 238section 60tax collected at sourcesection 31going concernsection 56(2)(viib)tax benefitunabsorbed depreciationsection 30

Judgments citing ACIT (OSD) v. GAIL Mangalore Petrochemicals\nLtd

The ACIT., Mehsana Circle, Mehsana vs. M/S. B & C Energy Infra Pvt.Ltd., Ahmedabad

In the result, the appeal of the Department is dismissed and the appeal

ITA 1674/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad24 Apr 2025AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Rushin Patel, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R
Section 143(3)Section 220(2)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1674/Ahd/2019 (Assessment Year: 2015-16) Assistant Commissioner of Vs. M/s. B&C Energy Infra Pvt. Ltd., Income Tax, 405, Chandra Prabhu Corporate Mehsana Circle, House, B/h. Sales India Show Mehsana Room, Modhera Char Rasta, [PAN No.AAFCB1482R] Mehsana-384002 (Appellant) .. (Respondent) I.T.A. No.1553/Ahd/2019 (Assessment Year: 2015-16) M/s. B&C Energy Infra Pvt. Ltd., Vs. Deputy Commissioner of 405, Chandra Prabhu Corporate Income Tax, House, B/h. Sales In…

M/S. B & C Energy Infra Ltd., Mehsana vs. The DCIT, Circle Mehasana, Mehsana

In the result, the appeal of the Department is dismissed and the appeal

ITA 1553/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad24 Apr 2025AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Rushin Patel, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R
Section 143(3)Section 220(2)Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1674/Ahd/2019 (Assessment Year: 2015-16) Assistant Commissioner of Vs. M/s. B&C Energy Infra Pvt. Ltd., Income Tax, 405, Chandra Prabhu Corporate Mehsana Circle, House, B/h. Sales India Show Mehsana Room, Modhera Char Rasta, Mehsana-384002 [PAN No.AAFCB1482R] (Appellant) .. (Respondent) I.T.A. No.1553/Ahd/2019 (Assessment Year: 2015-16) M/s. B&C Energy Infra Pvt. Ltd., Vs. Deputy Commissioner of 405, Chandra Prabhu Corporate Income Tax, House, B/h. Sales In…

Jasrati Education Solutions Limited, Gurgaon vs. Additional Joint Deputy Assistant Commissioner of Income Tax, Delhi

ITA 1148/DEL/2024[2018-19]Status: DisposedITAT Delhi21 Mar 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 238Section 30(4)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1147, 1149 & 1148/Del/2024 Assessment Years: 2013-14, 2016-17 & 2018-19 Jasrati Education Solutions Ltd., Vs National Faceless Assessment 514, Udyog Vihar Phase-III, Centre, Gurgaon, Delhi.. Haryana – 122 001. PAN: AAACP1698Q (Appellant) (Respondent) Assessee by : Shri Gaurav Jain, Advocate & Shri Rahul Prabhakar, Advocate Revenue by : Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing : 13.03.2025 Date of Pronouncement : .03.2025 ORDER PER ANUBHAV S…

Jasrati Education Solutions Limited, Gurgaon vs. Assistant Joint Deputy Assistant Commissioner of Income Tax, Delhi

ITA 1147/DEL/2024[2013-14]Status: DisposedITAT Delhi21 Mar 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 238Section 30(4)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1147, 1149 & 1148/Del/2024 Assessment Years: 2013-14, 2016-17 & 2018-19 Jasrati Education Solutions Ltd., Vs National Faceless Assessment 514, Udyog Vihar Phase-III, Centre, Gurgaon, Delhi.. Haryana – 122 001. PAN: AAACP1698Q (Appellant) (Respondent) Assessee by : Shri Gaurav Jain, Advocate & Shri Rahul Prabhakar, Advocate Revenue by : Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing : 13.03.2025 Date of Pronouncement : .03.2025 ORDER PER ANUBHAV S…

Krishan Dev Verma, Jaipur vs. ITO Ward - 1, Bhiwani

ITA 1147/DEL/2020[2014-15]Status: DisposedITAT Delhi06 Jan 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 238Section 30(4)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1147, 1149 & 1148/Del/2024 Assessment Years: 2013-14, 2016-17 & 2018-19 Jasrati Education Solutions Ltd., Vs National Faceless Assessment 514, Udyog Vihar Phase-III, Centre, Gurgaon, Delhi.. Haryana – 122 001. PAN: AAACP1698Q (Appellant) (Respondent) Assessee by : Shri Gaurav Jain, Advocate & Shri Rahul Prabhakar, Advocate Revenue by : Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing : 13.03.2025 Date of Pronouncement : .03.2025 ORDER PER ANUBHAV S…

ACIT (OSD) v. GAIL Mangalore Petrochemicals\nLtd (171 Taxmann.com 17) — Cited in 5 Judgments | BharatTax