AMP Spg. & Wvg. Mills (P.) Ltd. v. ITO

100 ITD 142Income Tax Appellate Tribunal2006#13171 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2019 to 2022.

Judgments citing AMP Spg. & Wvg. Mills (P.) Ltd. v. ITO

Shri Pavan M.Sharma L/H of Late Mahesh L.Sharma, Ahmedabad vs. The ADIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 2772/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…e of section 6 of the Land Acquisition Act, 1984, is plain and unambiguous; there is no scope for reading something into it. It may be useful to refer to the Ahmedabad special bench Tribunal decision in the case of AMP Spg. & Wvg. Mills (P.) Ltd. v ITO [2006] 100 ITD 142 (Ahmedabad - ITAT) (SB), where is the Tribunal observed as under: 12. Therefore, one of the pillars of statutory interpretation, viz., the literal rule, demands that if the meaning of the statutory interpretation is plain, the Courts must apply the same regardless of the result. The very concept of interpretation connotes the introduction of ele…

Shri Pavan M.Sharma L/H of Late Mahesh L.Sharma, Ahmedabad vs. The ADIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 2771/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…e of section 6 of the Land Acquisition Act, 1984, is plain and unambiguous; there is no scope for reading something into it. It may be useful to refer to the Ahmedabad special bench Tribunal decision in the case of AMP Spg. & Wvg. Mills (P.) Ltd. v ITO [2006] 100 ITD 142 (Ahmedabad - ITAT) (SB), where is the Tribunal observed as under: 12. Therefore, one of the pillars of statutory interpretation, viz., the literal rule, demands that if the meaning of the statutory interpretation is plain, the Courts must apply the same regardless of the result. The very concept of interpretation connotes the introduction of ele…

Shri Pavan M.Sharma L/H of Late Mahesh L.Sharma, Ahmedabad vs. The Income Tax Officer, Ward-9(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1032/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2004-05
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…e of section 6 of the Land Acquisition Act, 1984, is plain and unambiguous; there is no scope for reading something into it. It may be useful to refer to the Ahmedabad special bench Tribunal decision in the case of AMP Spg. & Wvg. Mills (P.) Ltd. v ITO [2006] 100 ITD 142 (Ahmedabad - ITAT) (SB), where is the Tribunal observed as under: 12. Therefore, one of the pillars of statutory interpretation, viz., the literal rule, demands that if the meaning of the statutory interpretation is plain, the Courts must apply the same regardless of the result. The very concept of interpretation connotes the introduction of ele…

Shri Pavan M.Sharma L/H of Late Mahesh L.Sharma, Ahmedabad vs. The Income Tax Officer, Ward-9(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1031/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2004-05
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…e of section 6 of the Land Acquisition Act, 1984, is plain and unambiguous; there is no scope for reading something into it. It may be useful to refer to the Ahmedabad special bench Tribunal decision in the case of AMP Spg. & Wvg. Mills (P.) Ltd. v ITO [2006] 100 ITD 142 (Ahmedabad - ITAT) (SB), where is the Tribunal observed as under: 12. Therefore, one of the pillars of statutory interpretation, viz., the literal rule, demands that if the meaning of the statutory interpretation is plain, the Courts must apply the same regardless of the result. The very concept of interpretation connotes the introduction of ele…

Shri Pavan M.Sharma L/H of Late Mahesh L.Sharma, Ahmedabad vs. The Income Tax Officer, Ward-9(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1030/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…e of section 6 of the Land Acquisition Act, 1984, is plain and unambiguous; there is no scope for reading something into it. It may be useful to refer to the Ahmedabad special bench Tribunal decision in the case of AMP Spg. & Wvg. Mills (P.) Ltd. v ITO [2006] 100 ITD 142 (Ahmedabad - ITAT) (SB), where is the Tribunal observed as under: 12. Therefore, one of the pillars of statutory interpretation, viz., the literal rule, demands that if the meaning of the statutory interpretation is plain, the Courts must apply the same regardless of the result. The very concept of interpretation connotes the introduction of ele…

Shri Pavan M.Sharma L/H of Late Mahesh L.Sharma, Ahmedabad vs. The Income Tax Officer, Ward-9(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1029/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2003-04
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: Shri Purushottam Kumar, Sr. D.R
Section 144Section 22Section 234BSection 271Section 271DSection 27ISection 57Section 68

…e of section 6 of the Land Acquisition Act, 1984, is plain and unambiguous; there is no scope for reading something into it. It may be useful to refer to the Ahmedabad special bench Tribunal decision in the case of AMP Spg. & Wvg. Mills (P.) Ltd. v ITO [2006] 100 ITD 142 (Ahmedabad - ITAT) (SB), where is the Tribunal observed as under: 12. Therefore, one of the pillars of statutory interpretation, viz., the literal rule, demands that if the meaning of the statutory interpretation is plain, the Courts must apply the same regardless of the result. The very concept of interpretation connotes the introduction of ele…

Jai Bhikshu Credit and Holding Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee are allowed

ITA 2911/DEL/2016[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Smt Beena A Pillai & Shri Prashant Maharishijai Bhikshu Credit & Holding Vs. Dcit, Ltd, F-591, Sarita Vihar, Circle-13(1), New Delhi New Delhi Pan: Aaacj0774F (Appellant) (Respondent)

For Appellant: Shri V P Guta & Anuvav KumarFor Respondent: Ms. Naina Soin Kapil, Sr. DR
Section 143(3)Section 73

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Jai Bhikshu Credit and Holding Vs. DCIT, Ltd, F-591, Sarita Vihar, Circle-13(1), New Delhi New Delhi PAN: AAACJ0774F (Appellant) (Respondent) Assessee by : Shri V P Guta & Anuvav Kumar, Adv Revenue by: Ms. Naina Soin Kapil, Sr. DR Date of Hearing 25/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT(A)-5, Delhi dated 01.04.2016 for the Assessment Year 2012-13. 2.…

AMP Spg. & Wvg. Mills (P.) Ltd. v. ITO (100 ITD 142) — Cited in 7 Judgments | BharatTax