Allied Industries (1993) 201 ITR 325 (Guj), Gujarat Paghuthan Energy Corporation (P) Ltd. v. DCIT

225 Taxmann 70High Court#13775 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 139(1)Section 11 Section 12A Section 143(1)Section 11(1)Section 11(2)Section 115BA Section 115BAA

Issues it is cited on

section 115ba section 115baa section 80j domestic company application of income registration under section 12a section 139(1)section 115b section 139 section 80 section 12a section 11

Judgments citing Allied Industries (1993) 201 ITR 325 (Guj), Gujarat Paghuthan Energy Corporation (P) Ltd. v. DCIT

Jayshri Gopallal Maharajshrini Surat Srusti Trust, Surat vs. ITO, Exemption Ward, Surat

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR

Section 12ASection 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 1238/SRT/2024 (Assessment Year: 2022-23) Jayshri Gopallal Maharajshrini Vs. Assistant Director of Income Surat Srusti Trust, Tax, CPC, Bengaluru Makanjipark Society, Nr. Balashram, Katargam, Income Tax Officer, (JAO), Surat-395004 Exemption Ward, Surat [PAN No.AAATJ1753H] (Appellant) .. (Respondent) Shri Chitrang Vaiwala, C.A. from the office Appellant by : of Shri Sapnesh Sheth, C.A. Respondent by: Shri Mukesh Jain, CIT DR Date of Hea…

Shree Suigam Khodadhor Panjara Pole, Surat vs. ITO, Exemption Ward, Surat

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR

Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 1278/SRT/2024 (Assessment Year: 2019-20) Shree Suigam Khodadhor Vs. Assistant Director of Income Panjara Pole, Tax, CPC, Bengaluru 301, Kumudchandra Krupa Jurisdictional Assessing Society, Sonifalia, Gopipura, Officer, Surat-395001 Income Tax Officer, Exemption Ward, Surat [PAN No.AACTS5485R] (Appellant) .. (Respondent) Appellant by : Shri Sapnesh Sheth, C.A. Respondent by: Shri Mukesh Jain, Sr. DR 26.03.2025 Date of Hearing Date of Pronouncement 21.04…

Shyamsundar Polymers Pvt. Ltd., Durgapur vs. I.T.O., Ward - 2(4), Durgapur

In the result, the appeal stands disposed of with the above direction

ITA 1653/KOL/2024[2020-2021]Status: DisposedITAT Kolkata10 Feb 2025AY 2020-2021

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115BSection 139(1)Section 2Section 36(1)(va)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1653/Kol/2024 Assessment Year: 2020-21 Shyamsundar Polymers Pvt. Ltd. Vs. ITO, Ward-2(4), Durgapur (PAN: AASCS 5711 P) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 19.12.2024 क" "त"थ Date of Pronouncement/ 10.02.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Prasenjeet Ram, CA "नधा"रती क" ओर से For the revenue / राज"…

Principal Commissioner of Income Tax Central 2 Kolkata vs. Fastner Commodeal Pvt Ltd

In the result, the appeal stands disposed of with the above direction

ITAT/267/2024HC Calcutta10 Jan 2025

Bench: :

Section 115BSection 139(1)Section 260A

…OD-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/267/2024 IA NO: GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA VS. FASTNER COMMODEAL PVT. LTD. BEFORE : THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 10th January, 2025 Appearance : Ms. Smita Das De, Adv. Mr. Amit Sharma, Adv. …for Appellant The Court : This appeal has been filed by the revenue under section 260A of the Income Tax Act, 1961 (the Act) against the order dated March 7, 2024 passed by the…

Fastner Commodeal Private Limited, Siliguri vs. ADIT (CPC), Bengaluru

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 1010/KOL/2023[2020-2021]Status: DisposedITAT Kolkata07 Mar 2024AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 115BSection 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 1010/Kol/2023 Assessment Year: 2020-21 Fastner Commodeal Private Limited vs ADIT, CPC, Bengaluru PAN: AABCF 2204 R Appellant Respondent Date of Hearing 13.02.2024 Date of Pronouncement 07.03.2024 For the Assessee Shri Ranjeet Kumar Garodia, AR For the Revenue Shri B.K. Singh, JCIT, Sr. DR ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2020-21 is directed against the order dated 31.07.2023 passed by the ld. Commissioner…

Kgy Glass Industries (P) Ltd, Surat vs. Asstt. Director of Income of Income Tax, CPC, Bangaluru

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 316/SRT/2022[2020-21]Status: DisposedITAT Surat11 May 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Kgy Glass Industries (P) Ltd., Asstt. Director Of Income Plot No. 827, Gidc, Sachin, Tax, Cpc, Vs. Surat-394230. Bengaluru. Pan: Aaeck 0946 J Appellant Respondednt

Section 115BSection 115JSection 139(1)Section 143(1)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) KGY Glass Industries (P) Ltd., Asstt. Director of Income Plot No. 827, GIDC, Sachin, Tax, CPC, Vs. Surat-394230. Bengaluru. PAN: AAECK 0946 J APPELLANT RESPONDEDNT Assessee by Shri Kiran K Shah, CA Department by Shri Ashok B. Koli, CIT-DR Date of hearing 27/02/2023 Date of pronouncement 11/05/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learne…

Rang Avdhut Mandir Trust, Bardoli vs. Income Tax Officer, Ward - 1, Bardoli

In the result, this appeal of assessee is allowed

ITA 336/SRT/2022[2017-15]Status: DisposedITAT Surat12 Apr 2023AY 2017-15

Bench: Shri Pawan Singh(Physical Hearing) Rang Avdhut Mandir Trust, I.T.O., 208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. Pan No. Aaaar 3731 Q Appellant/ Assessee Respondent/ Revenue

Section 11Section 11(2)Section 119(2)(b)Section 12ASection 139(1)Section 139(4)Section 143(1)Section 254(1)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Rang Avdhut Mandir Trust, I.T.O., 208, Sarvoday Nagar Society, Bardoli, Ward-1, Vs. Surat. Bardoli. PAN No. AAAAR 3731 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Kiran K Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 12/04/2023 Date of pronouncement 12/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal…