Atlas Cycle Industries Ltd. v. CIT

133 ITR 231High Court1982#19093 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Judgments citing Atlas Cycle Industries Ltd. v. CIT

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…admission of such an evidence, the Tribunal can pass an order to that effect." (emphasis supplied) It has similarly been held in the following decisions  CIT v Chittosho Motors: ITA 741 of 2010: 11 taxmann.com 81 (P&H.  Atlas Cycle Industries Ltd vs CIT: 133 ITR 231 (P&H) CIT v. Virgin Securities & Credits (P) Ltd 332 ITR 396 (Del)  CIT vs. Hewlett Packard India: 314 ITR 55 (Del)  -CIT vs. Chandra Kant Sahu Bhai: 202 Taxman 262 (Del)  CIT vs. Betterways Finance: ITA 995 of 2009 (Del)  Jatia Investment Co vs. CIT: 206 ITR 718 (Cal)  Electra (Jaipur) Ltd vs. IAC. 26 ITD 236 (Del Trib.)  Y. W. C. A. of In…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…admission of such an evidence, the Tribunal can pass an order to that effect." (emphasis supplied) It has similarly been held in the following decisions  CIT v Chittosho Motors: ITA 741 of 2010: 11 taxmann.com 81 (P&H.  Atlas Cycle Industries Ltd vs CIT: 133 ITR 231 (P&H) CIT v. Virgin Securities & Credits (P) Ltd 332 ITR 396 (Del)  CIT vs. Hewlett Packard India: 314 ITR 55 (Del)  -CIT vs. Chandra Kant Sahu Bhai: 202 Taxman 262 (Del)  CIT vs. Betterways Finance: ITA 995 of 2009 (Del)  Jatia Investment Co vs. CIT: 206 ITR 718 (Cal)  Electra (Jaipur) Ltd vs. IAC. 26 ITD 236 (Del Trib.)  Y. W. C. A. of In…

YCH LOGISTICS (INDIA) PRIVATE LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

…a Tribunal to consider a claim which was not made earlier, provided there was sufficient evidence on record to support such a claim. 30. The Punjab and Haryana High Court has also taken a similar view in the case of Atlas Cycle Industries Ltd. v. CIT [1982] 133 ITR 231. The Punjab and Haryana High Court relied upon the Supreme Court decision in the case of CIT v. Mahalakshmi Textile Mills Ltd. [1967] 66 ITR 710 in support of its finding that all question, whether of law or of fact, which relate to the assessment of the assessee, can be raised before the Tribunal. There is nothing in the Income-tax Act which res…

AAMANTARAN VTRAVEL CO. P.LTD,NEW DELHI vs. DCIT, CIRCLE-1(1), NEW DELHI

In the result, appeal of Assessee is allowed for statistical purposes

ITA 5602/DEL/2018[2015-16]Status: DisposedITAT Delhi17 Dec 2018AY 2015-16

Bench: Shri G.D. Agarwal & Shri Bhavnesh Saini

For Appellant: And Shri Neeraj Jain, AdvocateFor Respondent: Shri Sridhar Dora, Sr. D.R
Section 139(1)Section 143(3)Section 194Section 40

…d ends of justice demand admission of such an evidence, the Tribunal can pass an order to that effect.” 5.1. Learned Counsel for the Assessee also relied upon decision of Hon’ble Punjab & Haryana High Court in the case of Atlas Cycle Industries Ltd., vs. CIT 133 ITR 231 and Order of ITAT, Delhi Bench in the case of YMCA of India vs. IAC 29 ITD 620. Learned Counsel for the Assessee, therefore, prayed that additional evidences may be admitted. 6. On the other hand Ld. D.R. relied upon the Orders of the authorities below. 12 ITA.No.5602/Del./2018 Aamantaran Travel Company Pvt. Ltd., New Delhi. 7. After considerin…

Atlas Cycle Industries Ltd. v. CIT (133 ITR 231) — Cited in 4 Judgments | BharatTax