Assam Tea House v. CIT

25 Taxmann.com 93High Court2012#17388 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 119 Section 143(3)Section 144B Section 2(24)(x)Section 254(2)Section 263 Section 34(1)(iv)Section 36(1)(v)

Judgments citing Assam Tea House v. CIT

Technoblast Mining Corporation, Raigarh vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, appeal of the assessee is dismissed

ITA 307/RPR/2025[2020-21]Status: DisposedITAT Raipur27 Jun 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.307/Rpr/2025 "नधा"रण वष" / Assessment Year : 2020-21 Technoblast Mining Corporation 19, 2Nd Floor, Krishna Complex, Chaityana Nagar, Raigarh (C.G.)- 496 001 Pan: Aaeft5992Q

For Appellant: Shri Rakesh Kumar, AdvocateFor Respondent: Shri Ram Tiwari, Sr. DR

Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.307/RPR/2025 "नधा"रण वष" / Assessment Year : 2020-21 Technoblast Mining Corporation 19, 2nd Floor, Krishna Complex, Chaityana Nagar, Raigarh (C.G.)- 496 001 PAN: AAEFT5992Q ........अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Raipur-1 ……""यथ" / Respondent Assessee by : Shri Rakesh Kumar, Advocate Revenue by : Shri Ram Tiwari, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 26.06.2…

M/S Poornachand Agrawal, Bilaspur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

In the result, the appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 104/RPR/2023[2018-19]Status: DisposedITAT Raipur29 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 104/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Pooranchand Agrawal C/O. Bagadia Enterprises, Near Shiv Talkies, Bilaspur (C.G.)-495001 Pan : Aaifp8483G

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 143(3)Section 263

…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 आयकर अपील सं. / ITA No. 104/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/s. Pooranchand Agrawal C/o. Bagadia Enterprises, Near Shiv Talkies, Bilaspur (C.G.)-495001 PAN : AAIFP8483G .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Raipur-1 ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 20.09.2023 घोषणा क" तार"ख / Date of Pron…

Shree Cement Limited, Beawar vs. Pr.CIT, Udaipur

In the result, the appeal of the assessee is allowed

ITA 4/JPR/2021[2014-15]Status: DisposedITAT Jaipur23 Jun 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 04/Jp/2021 Assessment Year: 2014-15 Shree Cement Limited, Cuke Pr.Cit, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. Pan No.: Aaccs 8796 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Dilip Desai (Ca) Shri Vijay Shah (Ca) Shri Mohit Choudhary (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Pcit, Udaipur Dated 03.02.2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short The Act) For The Assessment Year 2014-15. The Grounds Of Appeal Taken By The Assessee Are As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax – Udaipur, (Here- In- After Referred To As Ld. Pr. Cit) Was Not Justified In Initiating Proceedings U/S 263 Of The Income Tax Act, 1961 Since The Order Passed By The Assessing Officer (A.O.) Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

For Appellant: Shri Dilip Desai (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 04/JP/2021 Assessment Year: 2014-15 Shree Cement Limited, cuke Pr.CIT, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. PAN No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Dilip Desai (CA) Shri Vijay Shah (CA) Shri Mohit Choudhary (CA) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ d…

M/S. Alokik Steels Pvt. Ltd Village Post-Patan, Tehsil-Kishangarh, District-Ajmer, Kishangarh vs. Principal Commissioner of Income Tax-II, Jaipur

In the result, appeal of the assessee is partly allowed in light of aforesaid directions

ITA 861/JPR/2019[2015-16]Status: DisposedITAT Jaipur03 Mar 2021AY 2015-16

For Appellant: Sh. Siddharth Ranka &For Respondent: Sh. B. K. Gupta (CIT)

Section 115BSection 263Section 3Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 861/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2015-16 cuke M/s Alokik Steels Pvt. Ltd. Principal Commissioner Vs. Village Post- Patan, of Income-Tax-II, Tehsil- Kishangarh, Jaipur District- Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCA9590E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Siddharth Ranka & Sh. S…

Swami Keshwanand Shikshan Sansthan, Sikar vs. Commissioner of Income Tax (Exemption), Jaipur

In the result, appeal of the assessee is allowed partly

ITA 273/JPR/2020[2010-11]Status: DisposedITAT Jaipur18 Jan 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 273/Jp/2020 Assessment Year: 2010-11 Swami Keshwanand Sikshan Cuke C.I.T. (Exemption), Vs. Sansthan, Jaipur (Rajasthan). N.H.11, Bhadhadhar, Sikar-332315 (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed Chouhan (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(Exemption), Jaipur Dated 16/03/2020 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11, Wherein The Assessee Has Raised Following Grounds Of Appeal: “1. That The Order Of Ld. Commissioner Of Income Tax (Exemption), Jaipur Is Illegal & Against The Law Because The Ld. Assessing Officer Has Examined & Considered The Matter Involved In This Order. 2. That The Donation So Received Was Received For A Specific Purpose & Use, Hence It Was Corpus Donation. The Corpus Donation Cannot Be Treated As Part Of Income & Expenditure Account.

For Appellant: Shri Shafi Mohammed Chouhan (Adv)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 148Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 273/JP/2020 Assessment Year: 2010-11 Swami Keshwanand Sikshan cuke C.I.T. (Exemption), Vs. Sansthan, Jaipur (Rajasthan). N.H.11, Bhadhadhar, Sikar-332315 (Raj) PAN No.: AAFTS 2816 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shafi Mohammed Chouhan (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ…