Air Conditioning Specialities (P.) Ltd. v. Union of India

221 ITR 739High Court1996#13767 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

section 254(2)section 115jb(2)disallowance of interest expendituremistake apparent on recordput to useinterest under section 234asection 36(1)(iii)section 270regular assessmentdisallowance under section 14asection 115jdisallowance u/s 14a

Judgments citing Air Conditioning Specialities (P.) Ltd. v. Union of India

Deputy Commissioner of Income Tax Circle 1(1)(1), Vadodara vs. Gujarat Urja Vikas Nigam Limited, Vadodara

In the result, the appeal filed by the Revenue in ITA No

ITA 293/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2020-21

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Ramit Kochar, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 166/Ahd/2022 & 231/Ahd/2024 Assessment Years: 2017-18 & 2020-21 Gujarat Urja Vikas The ACIT/DCIT, Nigam Ltd., Circle-1(1)(1), Sardar Patel Vidyut Vs Vadodara Bhavan, Race Course Circle, Baroda-390007 PAN: AACCG2861L (Respondent) (Appellant) ITA Nos: 223/Ahd/2022 & 293/Ahd/2024 Assessment Years: 2017-18 & 2020-21 The JCIT (OSD)/DCIT, Gujarat Urja Vikas Circle-1(1)(1), Nigam Ltd., Vadodara Vs Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-3…

Gujarat Urja Vikas Nigam Ltd., Vadodara vs. The Dy.CIT, Circle-1(1)(1), Vadodara

In the result, the appeal filed by the Revenue in ITA No

ITA 231/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2020-21

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Ramit Kochar, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 166/Ahd/2022 & 231/Ahd/2024 Assessment Years: 2017-18 & 2020-21 Gujarat Urja Vikas The ACIT/DCIT, Nigam Ltd., Circle-1(1)(1), Sardar Patel Vidyut Vs Vadodara Bhavan, Race Course Circle, Baroda-390007 PAN: AACCG2861L (Respondent) (Appellant) ITA Nos: 223/Ahd/2022 & 293/Ahd/2024 Assessment Years: 2017-18 & 2020-21 The JCIT (OSD)/DCIT, Gujarat Urja Vikas Circle-1(1)(1), Nigam Ltd., Vadodara Vs Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-3…

The Jt.CIT, (OSD)Circle-1(1)(1), Vadodara vs. Gujarat Urja Vikas Nigam Ltd., Vadodara

In the result, the appeal filed by the Revenue in ITA No

ITA 223/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2017-18

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Ramit Kochar, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 166/Ahd/2022 & 231/Ahd/2024 Assessment Years: 2017-18 & 2020-21 Gujarat Urja Vikas The ACIT/DCIT, Nigam Ltd., Circle-1(1)(1), Sardar Patel Vidyut Vs Vadodara Bhavan, Race Course Circle, Baroda-390007 PAN: AACCG2861L (Respondent) (Appellant) ITA Nos: 223/Ahd/2022 & 293/Ahd/2024 Assessment Years: 2017-18 & 2020-21 The JCIT (OSD)/DCIT, Gujarat Urja Vikas Circle-1(1)(1), Nigam Ltd., Vadodara Vs Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-3…

Gujarat Urja Vikas Nigam Ltd., Vadodara vs. The ACIT, Circle-1(1)(1), Vadodara

In the result, the appeal filed by the Revenue in ITA No

ITA 166/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2017-18

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Ramit Kochar, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 166/Ahd/2022 & 231/Ahd/2024 Assessment Years: 2017-18 & 2020-21 Gujarat Urja Vikas The ACIT/DCIT, Nigam Ltd., Circle-1(1)(1), Sardar Patel Vidyut Vs Vadodara Bhavan, Race Course Circle, Baroda-390007 PAN: AACCG2861L (Respondent) (Appellant) ITA Nos: 223/Ahd/2022 & 293/Ahd/2024 Assessment Years: 2017-18 & 2020-21 The JCIT (OSD)/DCIT, Gujarat Urja Vikas Circle-1(1)(1), Nigam Ltd., Vadodara Vs Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-3…

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…s within the State cannot refuse to follow the jurisdictional High Court’s decision on the ground that the decision of some other High Court was pending disposal before the Supreme Court. Air Conditioning Specialists Pvt. Ltd. vs. Union of India & Ors. (1996)221 ITR 739 (Guj.) The Commissioner of Income Tax is a “Tribunal” subject to the supervisory jurisdiction of the High Court under Article 227 of the Constitution. Hence, he is bound to obey the law declared by the High Court. It is not open to the Commissioner of Income Tax to I.T.A Nos. 25 & 25./Rjt/2021 and C.O. Nos. 1 & 2/Rjt/2021 A.Ys. 2006-07 & 07-08 P…

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…s within the State cannot refuse to follow the jurisdictional High Court’s decision on the ground that the decision of some other High Court was pending disposal before the Supreme Court. Air Conditioning Specialists Pvt. Ltd. vs. Union of India & Ors. (1996)221 ITR 739 (Guj.) The Commissioner of Income Tax is a “Tribunal” subject to the supervisory jurisdiction of the High Court under Article 227 of the Constitution. Hence, he is bound to obey the law declared by the High Court. It is not open to the Commissioner of Income Tax to I.T.A Nos. 25 & 25./Rjt/2021 and C.O. Nos. 1 & 2/Rjt/2021 A.Ys. 2006-07 & 07-08 P…

ACIT-Central Circle -1, Ludhiana vs. M/S Aarti International Ltd., Ludhiana

The appeal of the Revenue is partly allowed in light of aforesaid directions

ITA 102/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh26 Oct 2022AY 2011-12

Bench: Cit(A)?

For Appellant: Shri Subhash Aggarwal, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 143(1)Section 143(3)Section 154Section 244ASection 244A(2)Section 250(6)

…n the decision of the non-jurisdictional High Court ignoring the binding precedent available. 4.3 Reference may also be made to the decision of the Hon'ble Gujrat High Court in the case of Air Conditioning Specialists Pvt. Ltd. vs. Union of India & Ors. (1996)221 ITR 739 (Guj.) where the said issue came up for consideration. The Court in unambiguous terms addressing the settled position held that the Commissioner of Income Tax is a "Tribunal" subject to the supervisory jurisdiction of the High Court under Article 227 of the Constitution. Hence, he is bound to obey the law declared by the High Court. The Court in…

Air Conditioning Specialities (P.) Ltd. v. Union of India (221 ITR 739) — Cited in 7 Judgments | BharatTax