ACIT v. Narmada Chematur Petrochemicals Ltd.

194 Taxmann 103High Court2010#16317 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2025.

Also reported as

233 CTR 265

Sections most often in play

Section 115JBSection 132(1)Section 139(1)Section 139(5)Section 142(1)Section 143(3)Section 145ASection 147

Judgments citing ACIT v. Narmada Chematur Petrochemicals Ltd.

M/S. Bodal Chemicals Ltd., Ahmedabad vs. The Dy.CIT, Circle-1, Ahmedabad

In the result, the appeals being IT(SS)A No

ITA 318/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri B.P. Srivastava, Sr.DR
Section 115JSection 132(1)Section 139(1)Section 139(5)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 153A(1)(b)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद। आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER IT(SS)A No.27 TO 30/Ahd/2021 Assessment Year : 2006-07 TO 2009-10 IT(SS)A No.14/Ahd/2022 Asstt.Year : 2010-11 The Dy.CIT M/s.Bodal Chemicals Ltd. Cent.Cir.1(1) Vs Plot No.123-124 Ahmedabad. Phase-1, GIDC Vatva, Ahmedabad. PAN : AAACD 5352 M Asstt.Year : 2009-10 IT(SS)A No.…

The DCIT, Circle-3(1)(1), Ahmedabad vs. M/S. Patel Alloy Steel Co. Pvt. Ltd., Ahmedabad

In the result, the appeal filed by revenue is dismissed

ITA 2340/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad01 Feb 2021AY 2014-15
For Appellant: Shri Tushar Hemani, Sr. A.RFor Respondent: Shri L.P. Jain, Sr. D.R
Section 143(2)Section 143(3)Section 145ASection 40A(2)(b)

…held in the lower appellate findings. He quotes hon'ble jarisdictional high court decision in Tax Appeal No. 436 and 437/2011 CIT vs. Bell Granito Ceramica dated 13-96-2012 following its earlier judgment ACIT vs. Narmada Chemator Petro- chemicals Ltd. (2010) 233 CTR 265 (Guj) rejecting Revenue's substantial question framed in challenging tribunal's order that no such addition could be made on account of excise duty to closing stock unless a balancing I.T.A Nos.1961,857,1213.2617,2921 & CO 210/Ahd/2012 A.Y. 2004-05, 08-09 & 09-10 Page No ACIT vs. M/s. Patel Alloy Steel Pvt. Ltd 27 deduction is allowed in P& L acc…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Amol Dicalite Ltd., Ahmedabad

Appeals are dismissed

ITA 1248/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad03 May 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D .RFor Respondent: Shri S. N. Soparkar, A. R
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

…al High Court in Narmada Chematur Petrochemicals Ltd. (supra). Accordingly, this common issue in the appeals of the Revenue is dismissed.” Since the controversy is covered by the judgment of this Court in ACIT v. Narmada Chematur Petrochemicals Limited (2010) 233 CTR 265 (Guj.), therefore, in our opinion, no question of law, much less, any substantial question of law arises in these two tax appeals for the consideration of this Court. Both the Tax Appeals are accordingly dismissed.” Since, we find that the issue is squarely covered by the judgment passed by the Jurisdictional High Court as mentioned above, we fi…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Amol Dicalite Ltd., Ahmedabad

Appeals are dismissed

ITA 1247/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad03 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D .RFor Respondent: Shri S. N. Soparkar, A. R
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

…al High Court in Narmada Chematur Petrochemicals Ltd. (supra). Accordingly, this common issue in the appeals of the Revenue is dismissed.” Since the controversy is covered by the judgment of this Court in ACIT v. Narmada Chematur Petrochemicals Limited (2010) 233 CTR 265 (Guj.), therefore, in our opinion, no question of law, much less, any substantial question of law arises in these two tax appeals for the consideration of this Court. Both the Tax Appeals are accordingly dismissed.” Since, we find that the issue is squarely covered by the judgment passed by the Jurisdictional High Court as mentioned above, we fi…

E.R. Textiles Limited, Kolkata vs. CIT(A)-4, Kolkata

In the result, the appeal of the revenue is partly allowed while the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 1426/KOL/2016[2007-08]Status: DisposedITAT Kolkata28 Sept 2018AY 2007-08

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 1426/Kol/2016 Assessment Year 2007-08 M/S. E.R. Textiles Ltd...............................………………………………………………………..Appellant 1-433, Gariahat Road, B1-4A, 4Th Floor, Jodhpur Park, Kolkata – 700 068. [Pan: Aabce 6569 N] Dcit, Circle 10 Kolkata...................………………………………………….....................Respondent Kolkata. I.T.A. No. 1393/Kol/2016 Assessment Year 2007-08 Dcit, Circle 10 Kolkata...................………………………………………….........................Appellant Kolkata. M/S. E.R. Textiles Ltd...............................……………………………………………………Respondent 1-433, Gariahat Road, B1-4A, 4Th Floor, Jodhpur Park, Kolkata – 700 068. [Pan: Aabce 6569 N]

Section 36(1)(iii)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A. No. 1426/Kol/2016 Assessment Year 2007-08 M/s. E.R. Textiles Ltd...............................………………………………………………………..Appellant 1-433, Gariahat Road, B1-4A, 4th Floor, Jodhpur Park, Kolkata – 700 068. [PAN: AABCE 6569 N] DCIT, Circle 10 Kolkata...................………………………………………….....................Respondent Kolkata. I.T.A. No. 1393/Kol/2016 Assessment Year 2007-08 DCIT, Circle 10 Kolkata...................………………………………………….........................Appellant Kolkata. M/s. E.R. Te…

DCIT, Cir-10(2), Kolkata vs. M/S E.R. Textile Ltd., Kolkata

In the result, the appeal of the revenue is partly allowed while the appeal of the assessee is treated as partly allowed for statistical purposes

ITA 1393/KOL/2016[2007-08]Status: DisposedITAT Kolkata28 Sept 2018AY 2007-08

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 1426/Kol/2016 Assessment Year 2007-08 M/S. E.R. Textiles Ltd...............................………………………………………………………..Appellant 1-433, Gariahat Road, B1-4A, 4Th Floor, Jodhpur Park, Kolkata – 700 068. [Pan: Aabce 6569 N] Dcit, Circle 10 Kolkata...................………………………………………….....................Respondent Kolkata. I.T.A. No. 1393/Kol/2016 Assessment Year 2007-08 Dcit, Circle 10 Kolkata...................………………………………………….........................Appellant Kolkata. M/S. E.R. Textiles Ltd...............................……………………………………………………Respondent 1-433, Gariahat Road, B1-4A, 4Th Floor, Jodhpur Park, Kolkata – 700 068. [Pan: Aabce 6569 N]

Section 36(1)(iii)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A. No. 1426/Kol/2016 Assessment Year 2007-08 M/s. E.R. Textiles Ltd...............................………………………………………………………..Appellant 1-433, Gariahat Road, B1-4A, 4th Floor, Jodhpur Park, Kolkata – 700 068. [PAN: AABCE 6569 N] DCIT, Circle 10 Kolkata...................………………………………………….....................Respondent Kolkata. I.T.A. No. 1393/Kol/2016 Assessment Year 2007-08 DCIT, Circle 10 Kolkata...................………………………………………….........................Appellant Kolkata. M/s. E.R. Te…

ACIT v. Narmada Chematur Petrochemicals Ltd. (194 Taxmann 103) — Cited in 6 Judgments | BharatTax