Bom) (vii) CIT Vs National Taj Traders (1980) 121 ITR 535 (SC) (viii) Goodyear India Ltd. v. State of Haryana & Ors.

188 ITR 403Supreme Court of India1991#23283 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

section 139(1)section 80 section 143(1)prescribed company india

Judgments citing Bom) (vii) CIT Vs National Taj Traders (1980) 121 ITR 535 (SC) (viii) Goodyear India Ltd. v. State of Haryana & Ors.

Fastner Commodeal Private Limited, Siliguri vs. ADIT (CPC), Bengaluru

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 1010/KOL/2023[2020-2021]Status: DisposedITAT Kolkata07 Mar 2024AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

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

…CIT vs Kaira District Co-operative Milk Producers Union Ltd. (1979) 116 ITR 319 vi. CIT vs Sakal Relief Fund (2017) 81 Taxmann.com 396 (Bom) vii. CIT vs National Taj Traders (1980) 121 ITR 535 (SC) viii. Goodyear India Ltd. vs. State of Haryana & Ors. (1991) 188 ITR 403 (SC).” 8. On the other hand, ld. Sr. DR submits that assessee has not fulfilled the requisite condition for availing the benefit of section 115BAA of the Act. The assessee has not uploaded Form 10IC before or at the time of filing of return of income within the time period as prescribed u/s 139(1) of the Act. Even as per CBDT Circular No. 6/2022…

Kgy Glass Industries (P) Ltd, Surat vs. Asstt. Director of Income of Income Tax, CPC, Bangaluru

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 316/SRT/2022[2020-21]Status: DisposedITAT Surat11 May 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Kgy Glass Industries (P) Ltd., Asstt. Director Of Income Plot No. 827, Gidc, Sachin, Tax, Cpc, Vs. Surat-394230. Bengaluru. Pan: Aaeck 0946 J Appellant Respondednt

Section 115BSection 115JSection 139(1)Section 143(1)Section 254(1)

…T Vs Kaira District Co-operative Milk Producers Union Ltd. (1979) 116 ITR 319. (vi) CIT Vs Sakal Relief Fund (2017) 81 taxmann.com 396 (Bom) (vii) CIT Vs National Taj Traders (1980) 121 ITR 535 (SC) (viii) Goodyear India Ltd. Vs State of Haryana & Ors. (1991) 188 ITR 403 (SC) 6. On the other hand, the ld. CIT-DR for the revenue submits that the assessee has not fulfilled the requisite condition for availing the benefit of Section 115BAA of the Act. The assessee has not uploaded Form 10-IC before or at the time of filing of return of income within time period prescribed under Section 139(1) of the Act. Even as per…

Assistant Commissioner of Income Tax, Central Circle-2, Surat vs. M/S Hi-Tech Sweet Water Technologies(P) Ltd., Surat

In the result, appeal filed by the Revenue is dismissed

ITA 230/SRT/2022[2019-20]Status: DisposedITAT Surat30 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.230/Srt/2022 "नधा"रण वष"/Assessment Year: (2019-20) (Physical Court Hearing) Assistant Commissioner Of M/S Hi-Tech Sweet Water Income-Tax, Central Circle-2, Technologies (P.) Ltd., 5Th Room No.505, Floor, Vs. 4, Gopal Nagar, Nandeda Char Aayakar Bhawan, Majura Gate, Rasta, Gidc, Bardoli–394601 Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7432C िनधा"रती क" ओर से Assessee By Shri Kiran K. Shah, Ca राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 घोषणा क" तारीख/Date Of Pronouncement 30/01/2023

Section 143(1)Section 143(3)Section 250(4)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.230/SRT/2022 "नधा"रण वष"/Assessment Year: (2019-20) (Physical Court Hearing) Assistant Commissioner of M/s Hi-Tech Sweet Water Income-tax, Central Circle-2, Technologies (P.) Ltd., 5th Room No.505, Floor, Vs. 4, Gopal Nagar, Nandeda Char Aayakar Bhawan, Majura Gate, Rasta, GIDC, Bardoli–394601 Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACH7432C िनधा"रती क" ओर से Assessee by Shri Kiran K. Shah, CA राज"व क" ओर से /Respondent by Shri Vinod Kumar, Sr.DR सुनवा…