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 367,154 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

Shri Surendra Ramnath Nayak, Belgavi vs. The ITO, Ward - 1(2), Belgavi

The appeal of the assessee is ALLOWED

ITA 46/PAN/2020[2013-14]Status: DisposedITAT Panaji24 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Mormugao

The appeal of the assessee is ALLOWED

ITA 44/PAN/2020[2016-17]Status: FixedITAT Panaji24 Aug 2023AY 2016-17

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Mormugao

The appeal of the assessee is ALLOWED

ITA 43/PAN/2020[2010-11]Status: FixedITAT Panaji24 Aug 2023AY 2010-11

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

ITO, Ward - 1 (3), Panaji vs. Shri Arnav Jeet Baruah, Miramar

The appeal of the assessee is ALLOWED

ITA 37/PAN/2020[2013-14]Status: DisposedITAT Panaji24 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

M/S Chowgule & Company Private Limited, Mormugao vs. JCIT, Margao Range, Margao

The appeal of the assessee is ALLOWED

ITA 36/PAN/2020[2010-11]Status: FixedITAT Panaji24 Aug 2023AY 2010-11

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Marmugao

The appeal of the assessee is ALLOWED

ITA 27/PAN/2020[2014-15]Status: FixedITAT Panaji24 Aug 2023AY 2014-15

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Marmugao

The appeal of the assessee is ALLOWED

ITA 26/PAN/2020[2013-14]Status: FixedITAT Panaji24 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Mormugao

The appeal of the assessee is ALLOWED

ITA 25/PAN/2020[2012-13]Status: FixedITAT Panaji24 Aug 2023AY 2012-13

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Mormugao

The appeal of the assessee is ALLOWED

ITA 24/PAN/2020[2011-12]Status: FixedITAT Panaji24 Aug 2023AY 2011-12

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Morumgao

The appeal of the assessee is ALLOWED

ITA 23/PAN/2020[2009-10]Status: FixedITAT Panaji24 Aug 2023AY 2009-10

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Colorcon Asia Private Limited, Verna

The appeal of the assessee is ALLOWED

ITA 22/PAN/2020[2012-13]Status: FixedITAT Panaji24 Aug 2023AY 2012-13

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Colorcon Asia Private Limited, Verna

The appeal of the assessee is ALLOWED

ITA 21/PAN/2020[2011-12]Status: DisposedITAT Panaji24 Aug 2023AY 2011-12

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Colorcon Asia Private Limited, Verna

The appeal of the assessee is ALLOWED

ITA 20/PAN/2020[2010-11]Status: FixedITAT Panaji24 Aug 2023AY 2010-11

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Colorcon Asia Private Limited, Verna

The appeal of the assessee is ALLOWED

ITA 19/PAN/2020[2008-09]Status: FixedITAT Panaji24 Aug 2023AY 2008-09

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

M/S Sunil Chetndas Katariya, HUF, Nashik vs. Principal Commissioner of Income-Tax-1, Nashik

In the result, the appeal filed by the assessee stands allowed

ITA 261/PUN/2022[2011-12]Status: DisposedITAT Pune21 Aug 2023AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.261/Pun/2022 िनधा"रण वष" / Assessment Year : 2011-12 M/S. Sunil Chetandas Vs. Pr.Cit-1, Nashik. Katariya, 649, Sai Villa, Lam Road, Deolali Camp, Nashik- 422401. Pan : Aaths6634R Appellant Respondent Assessee By : Shri Sanket Joshi Revenue By : Shri Ajay Kumar Kesari Date Of Hearing : 10.08.2023 Date Of Pronouncement : 21.08.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Pr. Commissioner Of Income Tax-1, Nashik [‘Pcit’] Dated 12.03.2021 For The Assessment Year 2011-12. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. The Learned Pcit Erred In Holding That The Asst. Order Passed U/S 143(3) R.W.S. 147 In The Case Of The Assessee For A.Y.2011 - 12 Was Erroneous & Prejudicial To The Interest Of Revenue & Thereby

For Appellant: Shri Sanket JoshiFor Respondent: Shri Ajay Kumar Kesari
Section 139Section 143(3)Section 147Section 148Section 263Section 269S

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.261/PUN/2022 िनधा"रण वष" / Assessment Year : 2011-12 M/s. Sunil Chetandas Vs. Pr.CIT-1, Nashik. Katariya, 649, Sai Villa, Lam Road, Deolali Camp, Nashik- 422401. PAN : AATHS6634R Appellant Respondent Assessee by : Shri Sanket Joshi Revenue by : Shri Ajay Kumar Kesari Date of hearing : 10.08.2023 Date of pronouncement : 21.08.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld…

DCIT, Circle - 1(1), Panaji vs. Dempo Industries Private Ltd, Panaji

Appeals of the Revenue are DISMISSED and Four appeals of the Assessee are ALLOWED

ITA 72/PAN/2020[2012-13]Status: DisposedITAT Panaji21 Aug 2023AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Ms Rucha Vaidya [‘Ld. AR’]For Respondent: Mr B. Y. Chavan [‘Ld. DR’]
Section 250Section 253(1)Section 253(2)

…Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v Western Rolling Mills Pvt. Ltd.’ reported at 156 ITR 54 (Bom) and ‘Jute Corporation of India Ltd. v CIT’ find placed in 187 ITR 688(SC) and ‘Ahmedabad Electricity Co. Ltd. v CIT’ reported in 199 ITR 351(Bom), ergo same stands admitted. 6. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Dempo Industries Private Ltd, Panaji vs. JCIT, Range - 1, Panaji

Appeals of the Revenue are DISMISSED and Four appeals of the Assessee are ALLOWED

ITA 70/PAN/2020[2012-13]Status: DisposedITAT Panaji21 Aug 2023AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Ms Rucha Vaidya [‘Ld. AR’]For Respondent: Mr B. Y. Chavan [‘Ld. DR’]
Section 250Section 253(1)Section 253(2)

…Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v Western Rolling Mills Pvt. Ltd.’ reported at 156 ITR 54 (Bom) and ‘Jute Corporation of India Ltd. v CIT’ find placed in 187 ITR 688(SC) and ‘Ahmedabad Electricity Co. Ltd. v CIT’ reported in 199 ITR 351(Bom), ergo same stands admitted. 6. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Dempo Industries Private Ltd, Panaji vs. DCIT, Circle - 1(1), Panaji

Appeals of the Revenue are DISMISSED and Four appeals of the Assessee are ALLOWED

ITA 69/PAN/2020[2010-11]Status: DisposedITAT Panaji21 Aug 2023AY 2010-11

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Ms Rucha Vaidya [‘Ld. AR’]For Respondent: Mr B. Y. Chavan [‘Ld. DR’]
Section 250Section 253(1)Section 253(2)

…Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v Western Rolling Mills Pvt. Ltd.’ reported at 156 ITR 54 (Bom) and ‘Jute Corporation of India Ltd. v CIT’ find placed in 187 ITR 688(SC) and ‘Ahmedabad Electricity Co. Ltd. v CIT’ reported in 199 ITR 351(Bom), ergo same stands admitted. 6. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Dempo Industries Private Limited, Panaji vs. JCIT, Range - 1, Panaji

Appeals of the Revenue are DISMISSED and Four appeals of the Assessee are ALLOWED

ITA 68/PAN/2020[2009-10]Status: DisposedITAT Panaji21 Aug 2023AY 2009-10

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Ms Rucha Vaidya [‘Ld. AR’]For Respondent: Mr B. Y. Chavan [‘Ld. DR’]
Section 250Section 253(1)Section 253(2)

…Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v Western Rolling Mills Pvt. Ltd.’ reported at 156 ITR 54 (Bom) and ‘Jute Corporation of India Ltd. v CIT’ find placed in 187 ITR 688(SC) and ‘Ahmedabad Electricity Co. Ltd. v CIT’ reported in 199 ITR 351(Bom), ergo same stands admitted. 6. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Dempo Industries Pvt. Ltd, Panaji vs. Addl. CIT, Range - 1, Panaji

Appeals of the Revenue are DISMISSED and Four appeals of the Assessee are ALLOWED

ITA 67/PAN/2020[2008-09]Status: DisposedITAT Panaji21 Aug 2023AY 2008-09

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Ms Rucha Vaidya [‘Ld. AR’]For Respondent: Mr B. Y. Chavan [‘Ld. DR’]
Section 250Section 253(1)Section 253(2)

…Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v Western Rolling Mills Pvt. Ltd.’ reported at 156 ITR 54 (Bom) and ‘Jute Corporation of India Ltd. v CIT’ find placed in 187 ITR 688(SC) and ‘Ahmedabad Electricity Co. Ltd. v CIT’ reported in 199 ITR 351(Bom), ergo same stands admitted. 6. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…