Ahmedabad Electricity Co. Ltd. v. CIT

199 ITR 351High Court1993#162 most cited

What is Ahmedabad Electricity Co. Ltd. v. CIT authority for?

Appellate authorities can consider additional grounds for deduction, even if not originally claimed before the Assessing Officer or Appellate Assistant Commissioner, provided the facts are not disputed and it pertains to a legal claim for correct tax liability. This is because the purpose of an appeal is to ascertain the correct tax liability.

441

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Ahmedabad Electricity Co. Ltd. v. CIT · 199 ITR 351 · Bombay HC · additional grounds · appellate authority · legal claim · ascertain correct tax liability · revenue account deduction

Also reported as

66 Taxmann 27

Sections most often in play

Section 143(3)Section 148Section 147Section 1961Section 153ASection 139(1)Section 132Section 153C

Issues it is cited on

section 253(2)section 253(1)section 119chief commissionersection 115jsection 254cross objectionfinal assessment ordersection 29section 234bsection 43draft assessment order

Judgments citing Ahmedabad Electricity Co. Ltd. v. CIT

Bellflower Infrabuild Pvt Ltd, Delhi vs. ACIT Central Circle-13, Delhi

In the result, Appeal in ITA Nos

ITA 1330/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Oct 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

…1 ITA Nos. 1329, 1330, 1331,1332 & 1333/Del/2023 Bell Flower Infrabuild (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1329/Del/2023, A.Y.2012-13) ITA No. 1330/Del/2023, A.Y.2013-14) ITA No. 1331/Del/2023, A.Y.2014-15) ITA No. 1332/Del/2023, A.Y.2015-16) ITA No. 1333/Del/2023, A.Y.2016-17) Bellflower Infrabuild Pvt. ACIT Ltd. Central Circle-13, E-2, S. No. 21, Site No.-1793, Vs. ARA Centre, Jhandewalan Kotla Road, Opp. Extension, Balbhaban, Delhi-110002 Delhi PAN : AACCB96…

Bellflower Infrabuild Pvt Ltd., New Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, Appeal in ITA Nos

ITA 1329/DEL/2023[2012-13]Status: DisposedITAT Delhi23 Oct 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

…1 ITA Nos. 1329, 1330, 1331,1332 & 1333/Del/2023 Bell Flower Infrabuild (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1329/Del/2023, A.Y.2012-13) ITA No. 1330/Del/2023, A.Y.2013-14) ITA No. 1331/Del/2023, A.Y.2014-15) ITA No. 1332/Del/2023, A.Y.2015-16) ITA No. 1333/Del/2023, A.Y.2016-17) Bellflower Infrabuild Pvt. ACIT Ltd. Central Circle-13, E-2, S. No. 21, Site No.-1793, Vs. ARA Centre, Jhandewalan Kotla Road, Opp. Extension, Balbhaban, Delhi-110002 Delhi PAN : AACCB96…

M/S. Buniyad Chemicals Ltd., Mumbai vs. The ACIT., C.C.2(3), Ahmedabad

In the result, the Appeals are dismissed

ITA 2422/AHD/2011[2008-09]Status: DisposedITAT Mumbai18 Oct 2024AY 2008-09

Bench: Smt. Beena Pillai & Smt. Renu Jauhri

Section 143Section 148Section 2Section 250

…” 2.1 The Ld. AR placed reliance on following decision in support to admit additional ground.  National Thermal Power Corporation Vs. CIT [229 ITR 383] (SC)  Jute Corporation of India Ltd. Vs. CIT (187 ITR 688) (SC)  Ahmedabad Electricity Co. Ltd. Vs. CIT (199 ITR 351) (Bom) 2.2 The Ld. DR though objected to the admission of addition ground however could not controvert that the issue raised in the additional ground can be adjudicated based on the facts already available on record. 2.3 Upon perusal of the additional grounds, we find that these are directly connected with the addition made in the hands of the as…

M/S. Buniyad Chemicals Ltd., Mumbai vs. The ACIT., C.C.2(3), Ahmedabad

In the result, the Appeals are dismissed

ITA 2421/AHD/2011[2003-04]Status: DisposedITAT Mumbai18 Oct 2024AY 2003-04

Bench: Smt. Beena Pillai & Smt. Renu Jauhri

Section 143Section 148Section 2Section 250

…” 2.1 The Ld. AR placed reliance on following decision in support to admit additional ground.  National Thermal Power Corporation Vs. CIT [229 ITR 383] (SC)  Jute Corporation of India Ltd. Vs. CIT (187 ITR 688) (SC)  Ahmedabad Electricity Co. Ltd. Vs. CIT (199 ITR 351) (Bom) 2.2 The Ld. DR though objected to the admission of addition ground however could not controvert that the issue raised in the additional ground can be adjudicated based on the facts already available on record. 2.3 Upon perusal of the additional grounds, we find that these are directly connected with the addition made in the hands of the as…

Subhash Runwal, Bibwewadi, Pune vs. Income Tax Officer Ward 5(4) Pune, Pune

The appeal of the assessee is ALLOWED

ITA 1279/PUN/2024[2012-2013]Status: DisposedITAT Pune01 Oct 2024AY 2012-2013

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2012-13 Subhash Runwal 204, Solitari-5, Nr. Kalyan Bhel, Bibwewadi Rd., Pune-411037. Pan: Adbpr7670R. . . . . . . . Appellant

For Appellant: Mr CD Upasani [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 133(6)Section 143(3)Section 144Section 148Section 250Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND HON’BLE SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2012-13 Subhash Runwal 204, Solitari-5, Nr. Kalyan Bhel, Bibwewadi Rd., Pune-411037. PAN: ADBPR7670R. . . . . . . . Appellant V/s The Income Tax Officer, Ward-5(4), Pune. . . . . . . . Respondent Appearances Assessee by : Mr CD Upasani [‘Ld. AR’] Revenue by : Mr BS Rajpurohit [‘Ld. DR’] Date of conclusive Hearing : 11/09/2024 Date of Pronouncement : 01/10/2024 ORDER PER G. D. PADMAHSHALI, AM; This appeal agitates DIN & Orders ITBA/A…

Suvidha Buildtech Pvt Ltd, Delhi vs. ACIT Central Circle-13, Delhi

In the result, both the appeals of the assessee are dismissed

ITA 1366/DEL/2023[2013-14]Status: DisposedITAT Delhi02 Aug 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri N. K. Bansal, Sr. DR
Section 153CSection 153D

…IT(A) to entertain additional grounds of appeal raised by the Assessee in seeking modification of the assessment order passed by the AO. Jute Corp. of India Ltd. 187 ITR 688 (SC) National Thermal Power Co. Ltd. 229 ITR 383 (SC), Ahmedabad Electricity Co. Ltd. 199 ITR 351 (Bom) (FB). Further, the AO in his remand report has also not raised any objection against the additional" ground taken by the assessee. Thus, the additional ground taken is allowed to be considered. 8.2 The AO in his remand report has submitted that: "The above submissions of the assessee company, are not acceptable as the contentions raised the…

Suvidha Buildtech Pvt Ltd, Delhi vs. ACIT Central Circle-13, Delhi

In the result, both the appeals of the assessee are dismissed

ITA 1365/DEL/2023[2012-13]Status: DisposedITAT Delhi02 Aug 2024AY 2012-13

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri N. K. Bansal, Sr. DR
Section 153CSection 153D

…IT(A) to entertain additional grounds of appeal raised by the Assessee in seeking modification of the assessment order passed by the AO. Jute Corp. of India Ltd. 187 ITR 688 (SC) National Thermal Power Co. Ltd. 229 ITR 383 (SC), Ahmedabad Electricity Co. Ltd. 199 ITR 351 (Bom) (FB). Further, the AO in his remand report has also not raised any objection against the additional" ground taken by the assessee. Thus, the additional ground taken is allowed to be considered. 8.2 The AO in his remand report has submitted that: "The above submissions of the assessee company, are not acceptable as the contentions raised the…

Tata Steel Limited (Successor to Tata Steel Long Products Limited), Kolkata vs. ACIT, Circle Rourkela, Rourkela

In the result, the appeal of the assessee is allowed

ITA 241/CTK/2023[2014-15]Status: DisposedITAT Cuttack22 May 2024AY 2014-15

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-15 Tata Steel Ltd. ( Tata Steel Ltd. (Successor To Vs. Asst. Commis Asst. Commissioner Of Income Tata Steel Long Products Ltd. Tata Steel Long Products Ltd.), Tax-, Circle Circle- Rourkela Bileipada, Joda, Keonjhar Bileipada, Joda, Keonjhar Pan/Gir No Pan/Gir No.Aaact 2803 M (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Ms Shreya Loyalka, Ca : Ms Shreya Loyalka, Ca Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 22/0 05/2024 Date Of Pronouncement : 22/0 /05/2024 O R D E R Per Bench

For Appellant: Ms Shreya Loyalka, CAFor Respondent: Shri Sanjay Kumar, CIT
Section 147Section 148Section 37

…n placed on various judicial pronouncements which are as under: P a g e 2 | 11 Assessment Year : 2014-15 1) NTPC Ltd vs CIT (1998) 229 ITR 383 (SC) 2. Jute Corporation of India Ltd vs CIT(1991) 187 ITR 688 (SC) 3. Ahmedabad Electricity Co Ltd. Vs CIT(1993) 199 ITR 351 (Bom) 4. DCIT vs Wheels India Ltd (ITA No.251/Chny/2010 order dated 14th March, 2014 5. All Cargo Global Logistics Ltd vs DCIT (ITA No.5018/Mum/2010) order dated 6th July, 2012. 5. Per contra, ld. CIT D.R objected to the admission of the additional grounds taken and submits that if the assessee has any objections regarding the validity of the re-…

Assistant Commissioner of Income Tax, Mumbai vs. Essar Ports Ltd., Mumbai

In the result, appeal of the Revenue is dismissed

ITA 406/MUM/2024[2015-16]Status: DisposedITAT Mumbai09 May 2024AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 144C(1)Section 14ASection 4A

…Ltd. Ltd. Vs. Dy. CIT [ITA 3307/Mum/2014, dated 13.12.2017] (Mum). In the said case, the Tribunal relying on the judgment of the Hon'ble High Court of Bombay in the case of Ahmedabad Electricity Company Itd. Vs. CIT, & Godavari Sugar Mills Ltd. Vs. CIT (1993) 199 ITR 351 (Bom), had observed, that the purpose of an appeal in an income tax matter is to ascertain the correct tax liability of the assessee in accordance with law. On the basis of its aforesaid observation, the tribunal had observed that as there is no estoppel against law, therefore, income wrongly declared under a wrong notion or under mistaken notion…

Dhanterash Sales Private Limited., Kolkata vs. ITO, Ward-12(1), Kolkata.

In the result, the appeal of the assessee stands allowed

ITA 1184/KOL/2023[2014-15]Status: DisposedITAT Kolkata26 Feb 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.1184/Kol/2023 Assessment Year: 2014-15 Dhanterash Sales Pvt. Ltd………….........................…………………….……Appellant 229, Ajc Bose Road, Kolkata – 700020. [Pan: Aadcd2722L] Vs. Ito, Ward-12(1), Kolkata………..…..…….…..….........…........……...…..…..Respondent Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2024 Date Of Pronouncing The Order : February 26, 2024 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.11.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(3)Section 250Section 263Section 69C

…the additional grounds and decide on merits. In respect of the above proposition, we rely on the following decisions:  National Thermal Power Co. Ltd. Vs. CIT 229 ITR 383 (SC)  Jute Corporation Of India Ltd. 187 ITR 688 (SC)  Ahmedabad Electricity Co. Ltd. 199 ITR 351 (Bom) (FB) In view of the above, we request your Honour to kindly consider our additional ground of appeal and decide on merits.” 4. A perusal of the above grounds of appeal would reveal that apart from challenging the additions made/confirmed by the lower authorities on merits, the assessee has also assailed the validity of the assessment order…

M/S. New Mangalore Port Authority, Mangaluru vs. Assistant Commissioner of Income-Tax, Circle-1(1), Mangaluru

In the result, the appeal of the assessee is allowed and the cross-objection filed by the Revenue is dismissed

ITA 755/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri G Manoj Kumar, CIT (DR)
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80I

…t set forth in the memorandum of appeal, and in deciding the appeal the Tribunal is not restricted to the grounds set forth in the memorandum of appeal or taken by leave of the Tribunal. • Ahmedabad Electricity Co. Ltd. and Godavari Sugar Mills Ltd. vs. CIT [199 ITR 351 (Bom)] wherein it was held that there is nothing in section 254(1) of the Income Tax Act which limits the jurisdiction of the Appellate Tribunal in any manner. The phrase 'pass such order thereon"found in Sec. 254(1) of the Act does not in any way restrict the jurisdiction of the Tribunal but, on the contrary, confers the widest possible jurisdic…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 3553/MUM/2011[2006-07]Status: DisposedITAT Mumbai29 Nov 2023AY 2006-07

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 2452/MUM/2011[2005-06]Status: DisposedITAT Mumbai29 Nov 2023AY 2005-06

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 3867/MUM/2008[2001-2002]Status: DisposedITAT Mumbai29 Nov 2023AY 2001-2002

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4745/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4744/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Nov 2023AY 2003-2004

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4743/MUM/2007[2002-2003]Status: DisposedITAT Mumbai29 Nov 2023AY 2002-2003

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

The Dy CIT 3(2), Mumbai vs. M/S. Nuclear Power Corporation of India Ltd, Mumbai

ITA 4603/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT Range 3(2), Mumbai

ITA 4413/MUM/2004[2000-01]Status: DisposedITAT Mumbai29 Nov 2023AY 2000-01

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Nuclear Power Corporation of India Ltd., Mumbai vs. Addl.Commr.of Income Tax, Spl. RG.32, Mumbai

ITA 202/MUM/2004[98-99]Status: DisposedITAT Mumbai29 Nov 2023

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…