What is Ambica Quarry Works v. State of Gujarat authority for?

The law declared by a judgment is the principle derived from reading the judgment as a whole in light of the questions it addresses. Lower authorities are bound by the orders of higher authorities due to judicial discipline.

How many judgments cite Ambica Quarry Works v. State of Gujarat?

117 judgments on BharatTax cite Ambica Quarry Works v. State of Gujarat (4 SCC 363), spanning 2013 to 2026.

Which sections of the Income Tax Act does Ambica Quarry Works v. State of Gujarat come up under?

It is most often cited in judgments turning on Section 1961, Section 250 of the Income-tax Act, Section 5 of the Limitation Act, Section 200A(1), Section 1961), Section 200A(1) of the Act.

Ambica Quarry Works v. State of Gujarat (4 SCC 363)

Thimmiah Narayanappa Muralidhar, Shivamogga vs. Income Tax Officer, Ward-3, Shivamogga

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1578/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Sept 2024AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2017-18 Shri. Thimmiah Narayanappa Muralidhar, Vs. Ito, No.5, Karidevaraker I Cross, Gandhibazaar, Ward – 3, Shimoge – 577 202. Shivamogga. Pan : Bqkpm 0728 C Appellant Respondent Assessee By : S/Shri. Ravishankar & Monish Sowkar, Advocates. Revenue By : Shri. Ganesh R Gale, Standing Counsel For Department. Date Of Hearing : 23.09.2024 Date Of Pronouncement : 23.09.2024

For Appellant: S/Shri. Ravishankar and Monish Sowkar, AdvocatesFor Respondent: Shri. Ganesh R Gale, Standing Counsel for Department

Section 115BSection 143(3)Section 234ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2017-18 Shri. Thimmiah Narayanappa Muralidhar, Vs. ITO, No.5, Karidevaraker I Cross, Gandhibazaar, Ward – 3, Shimoge – 577 202. Shivamogga. PAN : BQKPM 0728 C APPELLANT RESPONDENT Assessee by : S/Shri. Ravishankar and Monish Sowkar, Advocates. Revenue by : Shri. Ganesh R Gale, Standing Counsel for Department. Date of hearing : 23.09.2024 Date of Pronouncement : 23.09.2024 O R D E R Per George George K, Vice President: This appeal at the instance…

Kifs International LLP, Ahmedabad vs. National Faceless Assessment Centre, Delhi Presently With ACIT, Central Circle-1(4), Ahmedabad

ITA 684/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad08 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 682, 683 & 684/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2016-17 To 2018-19) Kifs International Llp Acit बनाम/ B-81, Pariseema Complex, Circle-5(2)(1), Vs. C. G. Road, Ellisbridge, Narayan Chambers Ahmedabad 380006 Building, Ashram Road, Ahmedabad [Presently With Acit, Central Circle 1(4), 3Rd Floor, Aaykar Bhavan, Ashrma Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaqfk2892L (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Advocate & Assessee By : Shri Parimalsinh B. Parmar, A.Rs. Revenue By : Shri Ritesh Parmar, Cit. Dr & Shri Rajdeep Singh, Sr.Dr (On 08.11.2023) & Shri Kamlesh Makwana, Cit.Dr (On 30.01.2024) सुनवाई क" तार"ख / Date Of 08/11/2023 & 30.01.2024 Hearing घोषणा क" तार"ख /Date Of 08/02/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Bunch Of Three Appeals Filed By The Assessee Are Directed Against The Common Order Dated 14.08.2023 Passed By Ld. Commissioner Of Income Tax (Appeals)-11, Ahmedabad (In Short ‘Cit(A)’) Arising Out Of The Orders Dated

For Appellant: Shri Parimalsinh B. Parmar, A.RsFor Respondent: Shri Ritesh Parmar, CIT. DR & Shri

Section 143(3)Section 147Section 32Section 32(1)Section 43(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 682, 683 & 684/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2016-17 to 2018-19) KIFS International LLP ACIT बनाम/ B-81, Pariseema Complex, Circle-5(2)(1), Vs. C. G. Road, Ellisbridge, Narayan Chambers Ahmedabad 380006 Building, Ashram Road, Ahmedabad [Presently with ACIT, Central Circle 1(4), 3rd Floor, Aaykar Bhavan, Ashrma Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAQFK2892L (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Advocate…

Kifs International LLP, Ahmedabad vs. The ACIT, Circle-5(2)(1) Presently With ACIT, Central Circle-1(4), Ahmedabad

ITA 683/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad08 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 682, 683 & 684/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2016-17 To 2018-19) Kifs International Llp Acit बनाम/ B-81, Pariseema Complex, Circle-5(2)(1), Vs. C. G. Road, Ellisbridge, Narayan Chambers Ahmedabad 380006 Building, Ashram Road, Ahmedabad [Presently With Acit, Central Circle 1(4), 3Rd Floor, Aaykar Bhavan, Ashrma Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaqfk2892L (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Advocate & Assessee By : Shri Parimalsinh B. Parmar, A.Rs. Revenue By : Shri Ritesh Parmar, Cit. Dr & Shri Rajdeep Singh, Sr.Dr (On 08.11.2023) & Shri Kamlesh Makwana, Cit.Dr (On 30.01.2024) सुनवाई क" तार"ख / Date Of 08/11/2023 & 30.01.2024 Hearing घोषणा क" तार"ख /Date Of 08/02/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Bunch Of Three Appeals Filed By The Assessee Are Directed Against The Common Order Dated 14.08.2023 Passed By Ld. Commissioner Of Income Tax (Appeals)-11, Ahmedabad (In Short ‘Cit(A)’) Arising Out Of The Orders Dated

For Appellant: Shri Parimalsinh B. Parmar, A.RsFor Respondent: Shri Ritesh Parmar, CIT. DR & Shri

Section 143(3)Section 147Section 32Section 32(1)Section 43(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 682, 683 & 684/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2016-17 to 2018-19) KIFS International LLP ACIT बनाम/ B-81, Pariseema Complex, Circle-5(2)(1), Vs. C. G. Road, Ellisbridge, Narayan Chambers Ahmedabad 380006 Building, Ashram Road, Ahmedabad [Presently with ACIT, Central Circle 1(4), 3rd Floor, Aaykar Bhavan, Ashrma Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAQFK2892L (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Advocate…

Kifs International LLP, Ahmedabad vs. The ACIT, Circle-5(2)(1) Presently With ACIT, Central Circle-1(4), Ahmedabad

ITA 682/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad08 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 682, 683 & 684/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2016-17 To 2018-19) Kifs International Llp Acit बनाम/ B-81, Pariseema Complex, Circle-5(2)(1), Vs. C. G. Road, Ellisbridge, Narayan Chambers Ahmedabad 380006 Building, Ashram Road, Ahmedabad [Presently With Acit, Central Circle 1(4), 3Rd Floor, Aaykar Bhavan, Ashrma Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaqfk2892L (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Advocate & Assessee By : Shri Parimalsinh B. Parmar, A.Rs. Revenue By : Shri Ritesh Parmar, Cit. Dr & Shri Rajdeep Singh, Sr.Dr (On 08.11.2023) & Shri Kamlesh Makwana, Cit.Dr (On 30.01.2024) सुनवाई क" तार"ख / Date Of 08/11/2023 & 30.01.2024 Hearing घोषणा क" तार"ख /Date Of 08/02/2024 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Bunch Of Three Appeals Filed By The Assessee Are Directed Against The Common Order Dated 14.08.2023 Passed By Ld. Commissioner Of Income Tax (Appeals)-11, Ahmedabad (In Short ‘Cit(A)’) Arising Out Of The Orders Dated

For Appellant: Shri Parimalsinh B. Parmar, A.RsFor Respondent: Shri Ritesh Parmar, CIT. DR & Shri

Section 143(3)Section 147Section 32Section 32(1)Section 43(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos. 682, 683 & 684/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2016-17 to 2018-19) KIFS International LLP ACIT बनाम/ B-81, Pariseema Complex, Circle-5(2)(1), Vs. C. G. Road, Ellisbridge, Narayan Chambers Ahmedabad 380006 Building, Ashram Road, Ahmedabad [Presently with ACIT, Central Circle 1(4), 3rd Floor, Aaykar Bhavan, Ashrma Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAQFK2892L (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Advocate…

Barunei Roller Flour Mill (P) Ltd vs. Commissioner of Income Tax (Appeals) 1

In the result, the award of the maximum uniform rate for the

ITA/1/2022HC Orissa03 Nov 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

…(iv) It is further submitted that since the grant of interest is discretionary, exercise of such power has to be informed by reason, and in this regard has referred to the case of Lanka Venkateswarlu (D) By Lrs. vs State of A.P. & Ors. reported in (2011) 4 SCC 363 (para 29) (pg. 96-107), wherein the Supreme Court has held that all discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should not form the basis o…

Mansarovar Commercial Pvt. Ltd vs. Commissioner of Income Tax Delhi

C.A. No.-005769-005769 - 2022Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 26Section 6(3)

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5769 OF 2022 Mansarovar Commercial Pvt. Ltd. …Appellant Versus Commissioner of Income Tax, Delhi …Respondent WITH CIVIL APPEAL NO. 5773 OF 2022 CIVIL APPEAL NO. 5772 OF 2022 CIVIL APPEAL NO. 5771 OF 2022 CIVIL APPEAL NO. 5770 OF 2022 J U D G M E N T M.R. SHAH, J. 1. Feeling aggrieved and dissatisfied with the impugned common judgment and order dated 22.02.2016 passed by the High Court of Delhi at New Delhi in Income CA 5769/2022 Etc. Page 1 of 67 Digitally signed by R Natarajan Date: 2023.04.10 16:38:20 IST Reason: Signatu…

Principal Commnr. of Income Tax, Sambalpur vs. Binay Kumar Jindal, HUF

ITA/7/2023HC Orissa02 Mar 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Rsg Solutions Private Limited, New Delhi vs. ACIT, Circle-20(2), New Delhi

ITA 1478/DEL/2021[2019-20]Status: DisposedITAT Delhi22 Sept 2022AY 2019-20

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Shri Arvind Soni, CAFor Respondent: Shri Rajesh Kumar, CIT(DR) and Ms. Rajeshjwari R., JCIT, Sr. DR

Section 139(1)Section 36(1)(va)Section 43Section 43B

…the ―law declared‖ is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. 16. The Hon‘ble Supreme Court in CIT vs. Ralson Industries Ltd. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 17. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article…

Apex Insurance Consultant Ltd, New Delhi vs. ITO Ward -3(1), New Delhi

ITA 4748/DEL/2019[2014-15]Status: DisposedITAT Delhi12 Sept 2022AY 2014-15

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-Ii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeca3234H Assessee By : None Revenue By : Sh. Kanav Bali, Cit Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement: 12.09.2022

For Appellant: NoneFor Respondent: Sh. Kanav Bali, CIT DR

Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. 16. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 17. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article…

Sona Fashions Inc, Delhi vs. ITO, Ward-29(5), New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1217/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Aug 2022AY 2018-19

Bench: Shri Saktijit Memberassessment Year: 2018-19 Sona Fashions Inc. Vs. Ito, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi Pan :Aacfs7353L (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT MEMBER, JUDICIAL MEMBER Assessment Year: 2018-19 Sona Fashions Inc. Vs. ITO, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi PAN :AACFS7353L (Appellant) (Respondent) Appellant by Sh. Ashok Kumar Bhatia, CA Respondent by Sh. Om Parkash, Sr. DR Date of hearing 30.08.2022 Date of pronouncement 30.08.2022 ORDER This is an appeal by the assessee against order dated 30.03.2022 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2018-19. 2. The d…

Rajan Banquet Pvt.Ltd., Moradabad vs. ACIT-1, Moradabad

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1427/DEL/2022[2020-21]Status: DisposedITAT Delhi04 Aug 2022AY 2020-21

Bench: Shri Saktijit Deyassessment Year: 2020-21

Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2020-21 Sh. Rajan Banquet Pvt. Ltd., Vs. ACIT-1, Opp. Commissioner Office, Moradabad Near Court, Civil Lines, Moradabad, Uttar Pradesh PAN :AABCR1514N (Appellant) (Respondent) Appellant by None Respondent by Sh. Om Parkash, Sr. DR Date of hearing 04.08.2022 Date of pronouncement 04.08.2022 ORDER This is an appeal by the assessee against order dated 13.05.2022 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2020-21. 2. When the appeal was called f…