AM Shah v. CIT 238 IT12 415 (Guj); GT Vs. Sint. P.K. Koehammu Anna, Peroke

125 ITR 624Supreme Court of India1980#7227 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 111ASection 112Section 112ASection 115BBSection 115JBSection 13(4)Section 14Section 141

Issues it is cited on

section 274(1)section 43b(f)section 2(45)section 36(l)(iii)section 211section 271(l)section 32(1)(iia)house property incomesection 140full and true disclosuresection 271(l)(c)additional depreciation

Judgments citing AM Shah v. CIT 238 IT12 415 (Guj); GT Vs. Sint. P.K. Koehammu Anna, Peroke

Matrix Partners India Investment Holdings, Llc, Mauritius vs. Deputy Commissioner of Income Tax, Mumbai

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

ITA 3097/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Jan 2025AY 2020-21

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

Section 115JSection 13(3)Section 143(2)Section 234ASection 270ASection 274

…owed to be carried forward without setting off against the Long-term capital gain of Rs. 31,59,01,013/-. In support the assessee relied on following decisions: • decision of Hon’ble Supreme Court in case of CIT vs. P.K.K Kochammu Amma Peroke reported in (1980)125 ITR 624 • decision of coordinate bench of this Tribunal in case of GK Rammurti vs. JCIT reported in (2010) 37 SOT 345 • decision of Hon’ble Bangalore Tribunal in case of IBM World Trade Corporation vs DIT reported in (2012) 54 SOT 39 3.1. The assessee contended that, it can apply beneficial provisions qua each transaction, though flowing under the same…

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…:1: ITA Nos. 1717 to 1720/Hyd/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH “A”, HYDERABAD BEFORE JUSTICE (Retd.) C.V. BHADANG, PRESIDENT, SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.1717 to 1720 & 1722/Hyd/2017 Assessment Years: 2009-10 to 2012-13 and 2014-15 Vs. M/s. SEW Infrastructure Deputy Commissioner of Limited, Income Tax, 6-3-871, Snehlata, Central Circle – Greenland Roads, 2(2), Hyderabad. Begumpet, Hyderabad. PAN : AADCS4061P (Appellant) (Respondent) Assessee by: Shri K.K. Chaitanya, Senior Advocate and Shri S. Ramarao, Advocate. Revenue by: Smt. Ma…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 42/RPR/2023[2016-17]Status: DisposedITAT Raipur09 Jun 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Limited, Bilaspur vs. Assisstant Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 41/RPR/2023[2015-16]Status: DisposedITAT Raipur09 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 40/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 39/RPR/2023[2013-14]Status: DisposedITAT Raipur09 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Limited, Bilaspur vs. Jt. Commissioner of Income Tax (OSD), Circle-1(1), Bilaspur

ITA 66/RPR/2021[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

Assistant Commissioner of Income Tax, Circle -1(1), Bilaspur vs. South Eastern Coalfields Limited, Bilaspur

ITA 170/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Limited, Bilaspur vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur

ITA 167/RPR/2018[2012-13]Status: DisposedITAT Raipur09 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

The Deputy Commissioner of Income Tax, Circle 1(1)Bilaspur, Bilaspur(Cg) vs. The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg)

ITA 97/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

The South Eastern Coal Fields Ltd., Bilaspur, Bilaspur(Cg) vs. The Dy. Commissioner of Income Tax, Circle, 1(1)Bilaspur, Bilaspur(Cg)

ITA 163/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coal Fields Ltd., Bilaspur(Cg) vs. Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg)

ITA 144/BIL/2017[2011-12]Status: DisposedITAT Raipur09 Jun 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

Deputy Commissioner of Income Tax, Circle -1(1), Bilaspur(Cg) vs. South Eastern Coal Fields Ltd., Bilaspur(Cg)

ITA 143/BIL/2017[2010-11]Status: DisposedITAT Raipur09 Jun 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

ITA 156/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

The Dy. CIT- Cir.-1(1), Bilaspur(Cg) vs. South Eastern Coalfilds Ltd., Bilaspur(Cg)

ITA 152/BIL/2014[2009-10]Status: DisposedITAT Raipur09 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpia

Section 271(1)(c)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1. 152/RPR/2014 The Deputy South Eastern 2009-10 Commissioner of Coalfields Ltd., Income Tax, Seepat Road, Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E 2. 156/RPR/2014 South Eastern The Deputy 2009-10 Coalfields Ltd., Commissioner of Seepat Road, Income Tax, Bilaspur (C.G.) Circle-1(1), PAN: AADCS2066E Bilaspur 3-4. 39/RPR/2023 South Eastern The Deputy 2013-14 4…

AM Shah v. CIT 238 IT12 415 (Guj); GT Vs. Sint. P.K. Koehammu Anna, Peroke (125 ITR 624) — Cited in 15 Judgments | BharatTax