Anchor Pressings (P) Ltd. v. CIT

161 ITR 159Supreme Court of India1986#2362 most cited
49

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Anchor Pressings (P) Ltd. v. CIT · section 147 · section 148 · section 153A · section 139(1) · section 139(5) · reassessment proceedings · search assessments · return of income · scrutiny assessment

Also reported as

27 Taxmann 295

Sections most often in play

Section 147Section 139(1)Section 143(3)Section 153ASection 148Section 154Section 132Section 139(5)

Issues it is cited on

section 153(a)(1)section 11bsection 10b(8)section 2(24)(xviii)convertible foreign exchangesection 2(45)section 153(a)section 158bb(1)section 153a(1)(a)section 139(5)section 10bsection 153a proceedings

Judgments citing Anchor Pressings (P) Ltd. v. CIT

BOBST BIELEFELD GMBH,GERMANY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX INT TAX CIRCLE 1(3)(1), MUMBAI, MUMBAI

ITA 6030/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Feb 2026AY 2018-19

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Siddesh ChauguleFor Respondent: Shri Krishna Kumar, Sr.DR
Section 234Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH : MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent Bobst Bielefeld GmbH, C/o. Gut No. 82, 124 to Asst. Commissioner of 6029/Mum/2025 2017-18 132, 136 & 195 (part) Income Tax, At & Post Village Kasar INT Tax Circle-1(3)(1), Amboli, Room No. 14, Ghotawade Road, A Wing, Pune, 3rd Floor, Mittal Court, 6030/Mum/2025 2018-19 Taluka Mulshi, Pune 22, Nariman Point, Maharashtra-412108 Mumbai-400021 [PAN: AAFCB9356E] For Assessee : Shri Siddesh Chaugule For Revenue : Shri Krishna…

BOBST BIELEFELD GMBH,GERMANY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX INT TAX CIRCLE 1(3)(1), MUMBAI, MUMBAI

ITA 6029/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Feb 2026AY 2017-18

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Siddesh ChauguleFor Respondent: Shri Krishna Kumar, Sr.DR
Section 234Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH : MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER ITA No. A.Y. Appellant Respondent Bobst Bielefeld GmbH, C/o. Gut No. 82, 124 to Asst. Commissioner of 6029/Mum/2025 2017-18 132, 136 & 195 (part) Income Tax, At & Post Village Kasar INT Tax Circle-1(3)(1), Amboli, Room No. 14, Ghotawade Road, A Wing, Pune, 3rd Floor, Mittal Court, 6030/Mum/2025 2018-19 Taluka Mulshi, Pune 22, Nariman Point, Maharashtra-412108 Mumbai-400021 [PAN: AAFCB9356E] For Assessee : Shri Siddesh Chaugule For Revenue : Shri Krishna…

SRF LIMITED,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the appeal being ITA No

ITA 4539/DEL/2017[2013-14]Status: DisposedITAT Delhi12 Dec 2025AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

SRF LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal being ITA No

ITA 80/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Dec 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

DILIP KANTILAL KUBAVAT,PORBANDAR vs. ITO WD 2(3), PORBANDAR, PORBANDAR

In the result, appeal filed by the assessee is allowed

ITA 522/RJT/2025[2016-17]Status: DisposedITAT Rajkot14 Oct 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.522/Rjt/2025 "नधा"रण वष"/Assessment Year :2016-17 Dilip Kantilal Kubavat Ito बनाम/ Prop. Vijay Dairy Farm, Ward 2 (3), Vs Near Ramdhun S V P Road, Porbandar 360575 Porbandar - 360575 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Azfpk8009B (अपीलाथ"/Appellant) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Sagar Shah, Ld. Ar राज"व क" ओर से/Revenue By : Shri Dheeraj Kumr Gupta, Ld. Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 09/09/2025 घोषणा क" तार"ख /Date Of Pronouncement : 14 /10/2025 आदेश/Order Per, Dr. Arjun Lal Saini, A.M The Present Appeal Has Been Filed By The Assessee, Against The Order Passed By The Learned Commissioner Of Income Tax (Appeal) [Hereinafter Referred To As “Cit(A)”], Dated 21.03.2025, Arising In The Matter Of Assessment Order Passed U/S 143(3) Of The Income Tax Act, 1961 (Here-In-After Referred To As “The Act”) Relevant To The Assessment Year 2016-17. 2. In This Appeal, The Assessee Has Raised Multiple Grounds Of Appeal. However, The Solitary Grievance Of The Assessee Is That The Ld Cit(A) Erred In Not To Consider The Basic Fact That The Assessee Has Gifted The Property To His Sister In Law (Younger Brother'S Wife) That Is, To A Relative For A Consideration Dilip Kantilal Kubavat

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Dheeraj Kumr Gupta, Ld. Sr-DR
Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 50C

…ciously. As per CBDDT circular dated 03.11.1955 cited in Choksi vs. CIT (107 ITR 363) and also as held in the decisions of CIT vs. Ahmedabad Miles (128 ITR 486), CIT vs/ Mattu (139 ITR 1020), CIT vs. Mahalaxmi Mills (160 ITR 920) (SC) CIT vs/ Anger Pressings (161 ITR 159) (SC) and other such cases, it is the duty of the Assessing Officer to draw attention of the assessee to the deductions, relief, and refund to which, he / she himself / herself to be entitled, under facts of the case, if assessee is omitted to make the claim. The Hon'ble Justice Khanna in the case of Simon Carves (105 ITR 12) (SC) has held that t…

GANESH POLYCHEM LIMITED,MUMBAI vs. DCIT, CC-3(2), MUMBAI

The appeal of the assessee is allowed for statistical purposes

ITA 2145/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Sept 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Sanjay Parekh, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115JSection 132Section 139(1)Section 153ASection 250

…assessee. 1. CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) (b) It was further submitted by the ld. Counsel that the CIT(A) was bound to consider the claim on merits inter alia, for the following reasons: i) Firstly, for the assessment years 2012-13 to 2017-18, the original regular assessment had merged with the 153A proceedings and therefore,…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3183/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…ssee.\n1. CIT vs. Mahindra Mills: 243 ITR 56 (SC)\n2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del)\n3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC)\n4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC)\n5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC)\n6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del)\n\n(b) It was further submitted by the ld. Counsel that the\nCIT(A) was bound to consider the claim on merits inter alia,\nfor the following reasons:-\n\ni) Firstly, for the assessment years 2012-13 to 2017-18,\nthe original regular assessment had merged with the 153A\nproceedings and…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3182/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…ssee.\n1. CIT vs. Mahindra Mills: 243 ITR 56 (SC)\n2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del)\n3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC)\n4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC)\n5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC)\n6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del)\n\n(b) It was further submitted by the ld. Counsel that the\nCIT(A) was bound to consider the claim on merits inter alia,\nfor the following reasons:-\n\ni)\nFirstly, for the assessment years 2012-13 to 2017-18,\nthe original regular assessment had merged with the 153A\nproceedings and…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3181/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…ssee.\n1. CIT vs. Mahindra Mills: 243 ITR 56 (SC)\n2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del)\n3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC)\n4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC)\n5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC)\n6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del)\n(b) It was further submitted by the ld. Counsel that the\nCIT(A) was bound to consider the claim on merits inter alia,\nfor the following reasons:\ni)\nFirstly, for the assessment years 2012-13 to 2017-18,\nthe original regular assessment had merged with the 153A\nproceedings and ther…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…assessee. 1. CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) (b) It was further submitted by the ld. Counsel that the CIT(A) was bound to consider the claim on merits inter alia, for the following reasons: i) Firstly, for the assessment years 2012-13 to 2017-18, the original regular assessment had merged with the 153A proceedings and therefore,…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3179/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Jul 2025AY 2014-15
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…ssee.\n1. CIT vs. Mahindra Mills: 243 ITR 56 (SC)\n2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del)\n3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC)\n4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC)\n5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC)\n6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del)\n(b) It was further submitted by the ld. Counsel that the\nCIT(A) was bound to consider the claim on merits inter alia,\nfor the following reasons:\ni)\nFirstly, for the assessment years 2012-13 to 2017-18,\nthe original regular assessment had merged with the 153A\nproceedings and ther…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…assessee. 1. CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) (b) It was further submitted by the ld. Counsel that the CIT(A) was bound to consider the claim on merits inter alia, for the following reasons: i) Firstly, for the assessment years 2012-13 to 2017-18, the original regular assessment had merged with the 153A proceedings and therefore,…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…ssee.\n1. CIT vs. Mahindra Mills: 243 ITR 56 (SC)\n2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del)\n3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC)\n4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC)\n5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC)\n6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del)\n(b) It was further submitted by the ld. Counsel that the CIT(A) was bound to consider the claim on merits inter alia, for the following reasons:-\ni) Firstly, for the assessment years 2012-13 to 2017-18, the original regular assessment had merged with the 153A proceedings and therefor…

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…h assessees on whom it is imposed by law, officers should" 21. Further, we also note that the relief sought cannot be refused merely because the assessee has omitted to claim the relief as held by the Hon'ble Supreme Court in Anchor Pressings P. ltd. Vs. CIT 161 ITR 159. Hence, keeping in view the entire facts on record, the judicial pronouncements of the Hon’ble Apex Court on the issue of allowability of the claim, we hereby hold that the assessee is eligible to raise the issue at appellate levels.” 5.6 The coordinate bench of ITAT Jaipur in the case of Mayur Uniquoters Ltd. vs. CIT in ITA No. 02/JP/2022 and I…

JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, CC- 30, NEW DELHI

ITA 4492/DEL/2017[2014-15]Status: DisposedITAT Delhi21 May 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…d vs. CIT: 229 ITR 383(SC) 4. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 5. CIT vs. Aspentech India 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assessee relied upon the decision of the Hon'ble Supreme Court in the case of CIT vs. Mahindra Mills: 243 ITR 56, which approved…

M/S JINDAL PHOTO LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

ITA 5451/DEL/2016[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T CIT vs. Aspentech India 5. 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assessee relied upon the decision of the Hon'ble Supreme Court in the case of CIT vs. Mahindra Mills: 243 ITR 56, which approve…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5257/DEL/2015[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…d vs. CIT: 229 ITR 383(SC) 4. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 5. CIT vs. Aspentech India 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assessee relied upon the decision of the Hon'ble Supreme Court in the case of CIT vs. Mahindra Mills: 243 ITR 56, which approved…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5256/DEL/2015[2011-12]Status: DisposedITAT Delhi21 May 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…d vs. CIT: 229 ITR 383(SC) 4. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 5. CIT vs. Aspentech India 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assessee relied upon the decision of the Hon'ble Supreme Court in the case of CIT vs. Mahindra Mills: 243 ITR 56, which approved…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5255/DEL/2015[2010-11]Status: DisposedITAT Delhi21 May 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…d vs. CIT: 229 ITR 383(SC) 4. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 5. CIT vs. Aspentech India 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assessee relied upon the decision of the Hon'ble Supreme Court in the case of CIT vs. Mahindra Mills: 243 ITR 56, which approved…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

ITA 5254/DEL/2015[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T CIT vs. Aspentech India 5. 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assessee relied upon the decision of the Hon'ble Supreme Court in the case of CIT vs. Mahindra Mills: 243 ITR 56, which approve…

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