Bajaj Tempo Ltd. v. CIT

196 ITR 188Supreme Court of India1992#272 most cited

What is Bajaj Tempo Ltd. v. CIT authority for?

Provisions in taxing statutes that grant incentives, concessions, or exemptions for promoting economic growth and industrialization must be interpreted liberally and purposively. Any restrictions placed on such provisions should also be construed reasonably to advance their objective, not frustrate it.

289

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2004 to 2026.

Also referred to as

Bajaj Tempo v. CIT · liberal interpretation · incentive provisions · economic growth · Section 32(1)(iia) · additional depreciation · Section 80IA · Section 80HHC · deduction provisions · tax exemptions · purposive construction

Also reported as

62 Taxmann 4803 SCC 78

Sections most often in play

Section 143(3)Section 80IASection 143(1)Section 80HHCSection 139(1)Section 80IBSection 10BSection 263

Issues it is cited on

section 32(1)(iia)section 80hhsection 80ia(4)section 80hhcdeduction under section 80iainfrastructure facilitydeduction u/s 80iatax benefitadditional depreciationsection 80iasection 80asection 80i

Judgments citing Bajaj Tempo 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)

…nt, the play-in-the-joints is allowed to the Legislature and the liberal interpretation of the exemption provisions to make a purposive interpretation, was also propounded by Hon'ble Supreme Court in the following cases:- [I] In Bajaj Tempo Ltd. v. CIT [1992] 196 ITR 188/62 Taxman 480, the Hon'ble Supreme Court held that: ITA Nos.- 5624/del/2010 & 5465/Del/2011 HCL Technologies Ltd. 5. …………….Since a provision intended for promoting economic growth has to be interpreted liberally, the restriction on it, too, has to be construed so as to advance the objective of the section and not to frustrate it. But that turned…

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)

…nt, the play-in-the-joints is allowed to the Legislature and the liberal interpretation of the exemption provisions to make a purposive interpretation, was also propounded by Hon'ble Supreme Court in the following cases:- [I] In Bajaj Tempo Ltd. v. CIT [1992] 196 ITR 188/62 Taxman 480, the Hon'ble Supreme Court held that: ITA Nos.- 5624/del/2010 & 5465/Del/2011 HCL Technologies Ltd. 5. …………….Since a provision intended for promoting economic growth has to be interpreted liberally, the restriction on it, too, has to be construed so as to advance the objective of the section and not to frustrate it. But that turned…

ACIT, Circle-2, Noida vs. Noida Special Economic Zone Authority, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6732/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6541/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

Noida Special Economic Zone Authority, Noida vs. DCIT, Circle-2, Noida

In the result, the assessing officer is directed to allow both the disallowances

ITA 6540/DEL/2018[20101-11]Status: DisposedITAT Delhi12 Dec 2025

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT, Phase-II, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, PAN No.AAALN0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, बनाम DCIT,Circle-2, Phase-II, Dadri Road, Noida, Aayakar B…

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

…nt year observed as under : “This additional benefit in the form of additional allowance under section 32(1)(iia) is onetime benefit to encourage the industrialization and in view of the decision of Supreme Court in the case of Bajaj Tempo Ltd. vs. CIT [1992] 196 ITR 188/62 Taxman 480, the provision related to it have to be constructed reasonably, liberally and purposively to make the provision meaningful while granting the additional allowance.” Similarly in case of TCPL Packaging Ltd. (supra), the Mumbai Bench has held that remaining additional depreciation claimed can be allowed in immediately succeeding year…

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

…nt year observed as under : “This additional benefit in the form of additional allowance under section 32(1)(iia) is onetime benefit to encourage the industrialization and in view of the decision of Supreme Court in the case of Bajaj Tempo Ltd. vs. CIT [1992] 196 ITR 188/62 Taxman 480, the provision related to it have to be constructed reasonably, liberally and purposively to make the provision meaningful while granting the additional allowance.” Similarly in case of TCPL Packaging Ltd. (supra), the Mumbai Bench has held that remaining additional depreciation claimed can be allowed in immediately succeeding year…

DCIT, New Delhi vs. M/S American Express (India) Pvt. Ltd., New Delhi

In the result, cross appeals are partly allowed

ITA 4295/DEL/2009[2003-04]Status: DisposedITAT Delhi26 Nov 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.4295/िद"ी/2009(िन.व. 2003-04) Deputy Commissioner Of Income Tax, Circle 1(1), R. No. 390, Central Revenue Building, ...... अपीलाथ"/Appellant New Delhi 110002 बनाम Vs. American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ..... "ितवादी/Respondent Pan: Aaaca-8163-F आअसं.4240/िद"ी/2009(िन.व. 2003-04) American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaaca-8163-F बनाम Vs. Joint Commissioner Of Income Tax, Circle 1(1), Central Revenue Building, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Shri Nishank Vashitath, Advocate "ितवादी"ारा/Respondent By : Ms. Monika Singh, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 17/11/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 26/11/2025

For Appellant: Shri Nishank Vashitath, AdvocateFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10ASection 10BSection 80H

…t, the play-in-the- joints is allowed to the Legislature and the liberal interpretation of the exemption provisions to make a purposive interpretation, was also propounded by Hon'ble Supreme Court in the following cases:— [I] In Bajaj Tempo Ltd. v. CIT [1992] 196 ITR 188/62 Taxman 480, the Hon'ble Supreme Court held that:— "5. . . . . . Since a provision intended for promoting economic growth has to be interpreted liberally, the restriction on it, too, has to be construed so as to advance the objective of the section and not to frustrate it. But that turned out to be the, unintended, consequence of construing the…

American Express (India) Pvt. Ltd., New Delhi vs. JCIT, New Delhi

In the result, cross appeals are partly allowed

ITA 4240/DEL/2009[2003-04]Status: DisposedITAT Delhi26 Nov 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.4295/िद"ी/2009(िन.व. 2003-04) Deputy Commissioner Of Income Tax, Circle 1(1), R. No. 390, Central Revenue Building, ...... अपीलाथ"/Appellant New Delhi 110002 बनाम Vs. American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ..... "ितवादी/Respondent Pan: Aaaca-8163-F आअसं.4240/िद"ी/2009(िन.व. 2003-04) American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaaca-8163-F बनाम Vs. Joint Commissioner Of Income Tax, Circle 1(1), Central Revenue Building, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Shri Nishank Vashitath, Advocate "ितवादी"ारा/Respondent By : Ms. Monika Singh, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 17/11/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 26/11/2025

For Appellant: Shri Nishank Vashitath, AdvocateFor Respondent: Ms. Monika Singh, CIT(DR)
Section 10ASection 10BSection 80H

…t, the play-in-the- joints is allowed to the Legislature and the liberal interpretation of the exemption provisions to make a purposive interpretation, was also propounded by Hon'ble Supreme Court in the following cases:— [I] In Bajaj Tempo Ltd. v. CIT [1992] 196 ITR 188/62 Taxman 480, the Hon'ble Supreme Court held that:— "5. . . . . . Since a provision intended for promoting economic growth has to be interpreted liberally, the restriction on it, too, has to be construed so as to advance the objective of the section and not to frustrate it. But that turned out to be the, unintended, consequence of construing the…

Volark Leasing Ifsc Pvt. Ltd, Gujarat vs. ACIT/DCIT, Circle, Gandhinagar, Gujarat

In the result, the appeal of the assessee is allowed

ITA 357/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2023-24

Bench: Shri Sanjay Garg & Smt. Annapurna Gupta

For Appellant: Shri Pancham Sethi, ARFor Respondent: Date of Hearing
Section 143Section 143(1)Section 234BSection 250Section 80Section 80JSection 80L

…the respondent-revenue while administering the said Act.” vii) Similar has been taken by Hon’ble Mumbai ITAT in the case of Chicago Pneumatic India Ltd. vs. DCIT [(2007) 15 SOT 252]. viii) Bajaj Tempo Ltd. vs. CIT [(1992) (Supreme Court) 62 Taxman 480/ (1992) 196 ITR 188] Hon’ble Apex Court, on numerous occasions had laid the proposition that “the Assessing Authorities are bound to compute the correct income only and collect legitimate tax, hence, merely for a procedural lapse or technicalities, in our opinion, the assessee should not be compelled to pay more tax than what is due from him.” ix) En-Vision Enviro E…

Bhaskara Employees Credit Co-Operative Society Limited, Bengaluru vs. Income Tax Officer, Ward-4(2)(2), Bangalore

ITA 1048/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishiassessment Year : 2017-18

For Appellant: Shri Siva Prasad Reddy, ITPFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for the Revenue
Section 143(3)Section 80Section 80P

…growth of cooperative sector in the economic life of the country. It was done pursuant to the declared policy of the Government. Therefore, such a provision has to be read liberally, reasonably and in favour of the assessee (see Bajaj Tempo Ltd. v. CIT [1992] 3 SCC 78]). It is also trite that such a provision has to be construed as to effectuate the object of the legislature and not to defeat it (see CIT v. Mahindra and Mahindra Ltd. [1983] 4 SCC 392. Therefore, it hardly needs to be emphasised that all those cooperative societies which fall within the purview of section 80-P of the Act are entitled to deduction…

Ais Shivaji Memorial Societys Employees Coop Credit Society, Pune vs. Income Tax Officer, Ward 2(1), Pune

In the result, the appeal filed by the assessee is dismissed

ITA 207/PUN/2025[2019-20]Status: DisposedITAT Pune29 Sept 2025AY 2019-20

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2019-20

For Appellant: Shri Deepak S. SasarFor Respondent: Shri Ramnath P Murkunde
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80PSection 80P(2)(a)

…IT vide ITA No.20/Rjt/2022, order dated 31.10.2022 for assessment year 2019-20 (iii) Chirakkal Service Co-operative Bank Ltd. vs. CIT (2016) 95 CCH 197 (Ker) 9. Referring to the decision of Hon’ble Supreme Court in the case of Bajaj Tempo Ltd. vs. CIT (1992) 196 ITR 188 (SC), he submitted that the Hon’ble 5 Supreme Court in the said decision has held that a provision in a taxing statute granting incentives for promoting growth and development should be construed liberally and since a provision intended for promoting economic growth has to be interpreted liberally the restriction on it too has to be construed so…

Kn Support Services Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax, Gurgaon

In the result, appeal of the assessee is allowed

ITA 5774/DEL/2024[2022-23]Status: DisposedITAT Delhi29 Aug 2025AY 2022-23

Bench: Shri Sudhir Kumar & Shri Manish Agarwalkn Support Services Pvt.Ltd., Dcit, 30Th Floor, M3M International Circle 1(1), Financial Centre, Tower-1, Vs. Gurgaon, Golf Course Extensions Road, Haryana Sector 66, Badshapur, Haryana -122101. Pan-Aajck0720B (Appellant) (Respondent)

Section 115Section 115BSection 115JSection 139Section 139(1)Section 143(1)

…of co-ordinate benches and High Court in support of the contention that filing of form is not mandatory, which are as under : (a) State of Punjab vs Shamlal Murari (AIR 1976 SC 1177) (b) CIT vs J.H.Gotla (MANU/SC/0126/1985) (c) Bajaj Tempo Ltd. vs CIT [1992] 196 ITR 188 (SC) (d) Akshay Devendra Birari vs DCIT, CPC [TS-402-ITAT- 2024 (PUN)] (e) Krishna Gopal Diwvedi HUF [TS-140-ITAT-2025 (Mum.)] (f) Cell Com Teleservices (P.) Ltd. vs Union of India [2025] 176 taxmann.com 712 (Allahabad) [17.07.2025] (g) Bansal Corelam Pvt.Ltd.v s ITO, ITA No.1856/Del/2023 dated 26.11.2024 (h) Aprameya Engineering Ltd. vs ITO [TS-…

Kworks Technologies Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax, Gurgaon

In the result, appeal of assessee is allowed

ITA 5773/DEL/2024[2022-23]Status: DisposedITAT Delhi29 Aug 2025AY 2022-23

Bench: Shri Sudhir Kumar & Shri Manish Agarwalkworks Technologies Private Dcit, Limited, 30Th Floor, M3M Circle 1(1), International Financial Centre, Vs. Gurgaon, Tower-1, Golf Course Extensions Haryana Road, Sector 66, Badshapur, Haryana -122101. Pan-Aajck0865H (Appellant) (Respondent)

Section 115BSection 115JSection 139Section 139(1)Section 143(1)

…of co-ordinate benches and High Court in support of the contention that filing of form is not mandatory, which are as under : (a) State of Punjab vs Shamlal Murari (AIR 1976 SC 1177) (b) CIT vs J.H.Gotla (MANU/SC/0126/1985) (c) Bajaj Tempo Ltd. vs CIT [1992] 196 ITR 188 (SC) (d) Akshay Devendra Birari vs DCIT, CPC [TS-402-ITAT- 2024 (PUN)] (e) Krishna Gopal Diwvedi HUF [TS-140-ITAT-2025 (Mum.)] (f) Cell Com Teleservices (P.) Ltd. vs Union of India [2025] 176 taxmann.com 712 (Allahabad) [17.07.2025] (g) Bansal Corelam Pvt.Ltd.v s ITO, ITA No.1856/Del/2023 dated 26.11.2024 (h) Aprameya Engineering Ltd. vs ITO [TS-…

Jabalpur Entertainment Complexes Private Limited, Jabalpur vs. DCIT, CPC, Bengaluru & DCIT, Circle 2(1), Jabalpur

In the result, the appeal is allowed for statistical purposes

ITA 184/JAB/2024[2023-24]Status: DisposedITAT Jabalpur28 Aug 2025AY 2023-24

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Apoorva Rajesh Mehta, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 115BSection 143(1)Section 250

…d pulp’ was mentioned in the schedule, the intention was to refer to the paper and pulp industry and since Straw Board industry could be described as forming part of the paper and pulp, it was entitled to the benefit. In the case of Bajaj Tempo vs. CIT (1992) 196 ITR 188 (SC), the Hon’ble Supreme Court held, in the context of section 15C of the Income Tax Act, 1922, that the section was a provision directed towards industrialization, by permitting assessee setting up a new undertaking to claim a benefit on the capital employed, but the legislature had taken care to restrict such benefit, only to those undertaking…

Assistant Commissiner of Iincome Tax Circle-2(1), Rajkot vs. Bhawani Industries India LLP, Rajkot

ITA 260/RJT/2024[2010-11]Status: DisposedITAT Rajkot27 Aug 2025AY 2010-11
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

…ee Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); 12 Bhawani Industries India LLP ITA Nos.247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.) (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. Commissioner of Income Tax (1989) 177 ITR 418 (SC). (8). Commissioner of Income Tax v. Gwalior Rayon Silk Manufacturing Co. Ltd. (1992) 196 ITR 149 (SC) (9). I…

Bhavani Industries India LLP, Rajkot vs. ACIT, Circle-2, Rajkot

In the result, summarised and concise ground No

ITA 256/RJT/2024[2013-14]Status: DisposedITAT Rajkot27 Aug 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No. 247 To 250 & 260/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2012-13, 2013-14, 2017-18 2018-19 & 2010-11 Bhawani Industries India Llp Assistant Commissioner Of बनाम/ Income-Tax, Cicle-2(1), Rajkot, C/1-B, 236/3 Gidc, Aji Industrial Room No.311, 3Rd Floor, Aaykar Estate, Rajkot-36 003 Vs. Bhawan, Race Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) आयकर अपील सं/.Ita No.254 To 256/Rjt/2024 "नधा"रण वष"/ Assessment Years: 2010-11, 2012-13 & 2013-14 Bhawani Industries India Llp Assistant Commissioner Of Income- C/1-B, 236/3 Gidc, Aji बनाम/ Tax, Cicle-2(1), Rajkot, Room No.311, Industrial Estate, Rajkot-36 3Rd Floor, Aaykar Bhawan, Race Vs. 003 Course Ring Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfb 8046 R (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr & Shri Abhimanyu Singh Yadav, Sr-Dr

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR &
Section 143(3)Section 250Section 80Section 80I

…ee Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); Bhavani Industries India LLP ITA Nos.247 to 250 /RJT/2024 & Ors. (AYs : 2012-13, 2013-14 & Ors.) (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. Commissioner of Income Tax (1989) 177 ITR 418 (SC). (8). Commissioner of Income Tax v. Gwalior Rayon Silk Manufacturing Co. Ltd. (1992) 196 ITR 149 (SC) (9).…

Bhavani Industries India LLP, Rajkot vs. ACIT, Circle-2(1), Rajkot

ITA 255/RJT/2024[2012-13]Status: DisposedITAT Rajkot27 Aug 2025AY 2012-13
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

…ee Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. Commissioner of Income Tax (1989) 177 ITR 418 (SC). (8). Commissioner of Income Tax v. Gwalior Rayon Silk Manufacturing Co. Ltd. (1992) 196 ITR 149 (SC) (9). In Textile Machinery Corporation Limited v. CIT (1977) 107 ITR 195 (SC). 18. The assessee further s…

Bhavani Industries India LLP, Rajkot vs. Addi. CIT, Range-2, Rajkot

ITA 254/RJT/2024[2010-11]Status: DisposedITAT Rajkot27 Aug 2025AY 2010-11
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

…ee Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); 12 (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. Commissioner of Income Tax (1989) 177 ITR 418 (SC). (8). Commissioner of Income Tax v. Gwalior Rayon Silk Manufacturing Co. Ltd. (1992) 196 ITR 149 (SC) (9). In Textile Machinery Corporation Limited v. CIT (1977) 107 ITR 195 (SC). 18. The assessee furthe…

Assistant Commissioner of Income Tax, Circle-2(1), Rajkot vs. Bhawani Industries India LLP, Rajkot

ITA 250/RJT/2024[2018-19]Status: DisposedITAT Rajkot27 Aug 2025AY 2018-19
Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

…ee Digvijay Cement Co. Ltd. (1983) 144 ITR 532 (Guj); (4). CIT v. Shri Digvijay Cement Co. Ltd. (1986) 159 ITR 253 (Guj); (5). Saurashtra Cement and Chemical Industries Ltd. v. CIT (1980) 123 ITR 669, (6). Bajaj Tempo Ltd. v. Commissioner of Income Tax (1992) 196 ITR 188 (SC); 12 Bhavani Industries India LLP ITA Nos.247 to 250/RJT/2024 & Ors. (AYs: 2012-13, 2013-14 & Ors.) (7). Broach District Cooperative Cotton Sales, Ginning and Pressing Society Ltd, Vs. Commissioner of Income Tax (1989) 177 ITR 418 (SC). (8). Commissioner of Income Tax v. Gwalior Rayon Silk Manufacturing Co. Ltd. (1992) 196 ITR 149 (SC) (9). I…