Amrit Feeds Ltd. v. ACIT

51 DTR 315High Court2011#25178 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 147Section 43(5)Section 139Section 148Section 250

Judgments citing Amrit Feeds Ltd. v. ACIT

Assistant Commissioner of Income Tax, Corporate Circle 1(1), Chennai vs. M/S Cholamandalam Investment & Finance Company Ltd, Chennai

In the result, the appeal of the Revenue is partly allowed

ITA 2836/CHNY/2024[2014-15]Status: DisposedITAT Chennai28 Apr 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Mr. Ajith Kumar Jain CA & Mr. Kunal Shah, CAFor Respondent: Mr. R. Clement Ramesh Kumar, CIT &
Section 143(3)Section 250Section 43(5)

…e Madras High Court in the case of CIT v. Chakiat - Agencies (P.) Ltd. [2009] 314 ITR 200 - The Hon’ble Supreme Court in the case of Gemini Leather Stores vs ITO [1975] 100 ITR 1 The Hon’ble Calcutta High Court in the case of Amrit Feeds Ltd. - vs ACIT [2011] 51 DTR 315 (Cal) 10.6 Per contra, the ld.DR supported the orders of the lower authorities. 10.7 We have heard the rival contentions and perused the orders of the lower authorities. We have adjudicated the issues raised in the appeal on merits in favour of the assessee and hence the legal ground raised by the assessee is not adjudicated and kept open as it…

Assistant Commissioner of Income Tax, Corporate Circle 1(1), Chennai vs. Cholamandalam Investment and Finance Company Limited, Chennai

In the result, the appeal of the Revenue is partly allowed

ITA 2820/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Apr 2025AY 2015-16

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Ble

For Appellant: Mr. Ajith Kumar Jain CA & Mr. Kunal Shah, CAFor Respondent: Mr. R. Clement Ramesh Kumar, CIT &
Section 143(3)Section 250Section 43(5)

…e Madras High Court in the case of CIT v. Chakiat - Agencies (P.) Ltd. [2009] 314 ITR 200 - The Hon’ble Supreme Court in the case of Gemini Leather Stores vs ITO [1975] 100 ITR 1 The Hon’ble Calcutta High Court in the case of Amrit Feeds Ltd. - vs ACIT [2011] 51 DTR 315 (Cal) 10.6 Per contra, the ld.DR supported the orders of the lower authorities. 10.7 We have heard the rival contentions and perused the orders of the lower authorities. We have adjudicated the issues raised in the appeal on merits in favour of the assessee and hence the legal ground raised by the assessee is not adjudicated and kept open as it…

M/S Paramount Properties & Estate Developments Ltd., Kolkata vs. ITO, WD-3(1), Kolkata

In the result, appeal of assessee is allowed on legal grounds

ITA 93/KOL/2016[2005-06]Status: DisposedITAT Kolkata06 Dec 2017AY 2005-06

Bench: Shri A. T. Varkey & Shri Waseem Ahmedi.T.A. No.93/Kol/2016 Assessment Year 2005-06 M/S. Paramount Properties & I.T.O., Wd-3(1), Kolkata. P-7, Chowringhee Square, Estate Developments Ltd. -Vs- Kolkata – 700 069. 3, Pretoria Street, 4Th Floor, Kolkata – 700 071. [Pan : Aabcp 8731 B] (Appellant) (Respondent)

Section 143(3)Section 147Section 148

…r. "It was held that since the AO had failed to apply his mind to the relevant material while framing the assessment order, he could not take advantage of his own wrong and reopen the assessment under section 147 of the Act." • Amrit Feeds Ltd. Vs ACIT [2011] 51 DTR 315 (Cal) In this case it was held that if the AOs had not questioned the entitlement of the assessee to deduction under section 80-IB in the assessment years in question, it was their mistake. All information regarding the alleged manufacturing process of the assessee was before them. After the time limit for making assessment or reassessment has lon…

Amrit Feeds Ltd. v. ACIT (51 DTR 315) — Cited in 3 Judgments | BharatTax