ACIT v. P.I. Industries

23 Taxmann.com 301Reported decision2012#20066 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 2003)Section 115BBGSection 143(1)Section 143(3)Section 147ASection 178(1) (Electricity ActSection 178(2) (Electricity ActSection 2(24)

Issues it is cited on

section 80iasection 80companytotal incomebusinessdocument

Judgments citing ACIT v. P.I. Industries

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(2), DELHI, DELHI vs. CRYSTAL CROP PROTECTION LIMITED, DELHI

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

ITA 2379/DEL/2023[2013-14]Status: DisposedITAT Delhi09 Jan 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.2330/Del/2023 (Assessment Year 2018-19) Dy. Cit, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising Out Of Ita No.2330/Del/2023 (Assessment Year 2018-19) Crystal Crop Protection Dy. Cit, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) Assessee By Shri S.S. Nagar, Ca Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30.10.2025 Date Of Pronouncement 09.01.2026 C.O. No.159/Del/2023 Dcit Vs. Crystal Crop Protection Limited O R D E R Per Manish Agarwal, Am: The Captioned Two Appeals Are Filed By The Revenue & Cross Objection Is Filed By The Assessee For Following Assessment Years.

Section 1Section 143(3)Section 148Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2330/Del/2023 (ASSESSMENT YEAR 2018-19) Dy. CIT, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. PAN-AABCJ3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising out of ITA No.2330/Del/2023 (ASSESSMENT YEAR 2018-19) Crystal Crop Protection Dy. CIT, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. PAN-AABCJ3574E (Appellant) (Respondent) Assessee…

DCIT CIRCLE 4(2), NEW DELHI vs. CRYSTAL CROP PROTECTION LIMITED, DELHI

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

ITA 2330/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.2330/Del/2023 (Assessment Year 2018-19) Dy. Cit, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising Out Of Ita No.2330/Del/2023 (Assessment Year 2018-19) Crystal Crop Protection Dy. Cit, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) Assessee By Shri S.S. Nagar, Ca Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30.10.2025 Date Of Pronouncement 09.01.2026 C.O. No.159/Del/2023 Dcit Vs. Crystal Crop Protection Limited O R D E R Per Manish Agarwal, Am: The Captioned Two Appeals Are Filed By The Revenue & Cross Objection Is Filed By The Assessee For Following Assessment Years.

Section 1Section 143(3)Section 148Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2330/Del/2023 (ASSESSMENT YEAR 2018-19) Dy. CIT, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. PAN-AABCJ3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising out of ITA No.2330/Del/2023 (ASSESSMENT YEAR 2018-19) Crystal Crop Protection Dy. CIT, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. PAN-AABCJ3574E (Appellant) (Respondent) Assessee…

MAYUR DYECHEM INTERMEDIATES LLP,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(2), AHMEDABAD

In the result, Ground No. 5 of the assessee’s appeal is allowed for statistical purposes

ITA 231/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad18 Jun 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri Kalpesh Rupavatia, Sr. DR
Section 115BSection 143(1)Section 234BSection 270ASection 40Section 40A(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.231/Ahd/2023 (Assessment Year: 2017-18) Mayur Dyechem Intermediates Vs. Deputy Commissioner of LLP, Income Tax, A-1/108, Phase-II, Circle-3(2), GIDC Vatva Vatva, Ahmedabad Ahmedabad-382445 [PAN No.AAZFM4023E] (Appellant) .. (Respondent) Appellant by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, ARs Respondent by: Shri Kalpesh Rupavatia, Sr. DR Date of Hearing 30.04.2025 Date of Pronouncement 18.06.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEM…

DHOLU CONSTRUCTION & PROJECTS LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, appeal filed by the Revenue is dismissed

ITA 3144/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad26 Sept 2019AY 2010-11

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 142(1)Section 143(2)Section 147Section 148Section 2(24)(x)Section 801ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) ITA. Nos: 3144, 3145 & 3146/AHD/2016 (Assessment Years: 2010-11, 2012-13 & 2013-14 ) Dholu Construction & V/S DCIT, Circle-1(1)(2), Prodjects Ltd. 401, Ahmedabad GalaArgos, B/h, Harikrupa Tower, Gujarat College Road, Ellisbridge, Ahmedbad-380006 (Appellant) (Respondent) ITA. Nos: 566 & 874/AHD/2017 (Assessment Year: 2011-12 ) Dholu Construction & V/S ACIT(OSD), Range-1, Prodjects Ltd. 401, Ahmedabad GalaArgos, B/h, Harikrupa Tower, Gujarat College Road, Ellisb…

ACIT v. P.I. Industries (23 Taxmann.com 301) — Cited in 4 Judgments | BharatTax