Bombay in Bajaj Auto Finance Ltd. v. CIT

93 Taxmann.com 63High Court2018#2188 most cited

What is Bombay in Bajaj Auto Finance Ltd. v. CIT authority for?

The Assessing Officer cannot make a prima facie adjustment to the total income under Section 143(1)(a) if the adjustment involves a debatable issue.

53

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Bajaj Auto Finance Ltd. v. CIT · 93 Taxmann.com 63 · Section 143(1) · prima facie adjustment · debatable issue · processing return · computation of total income · Bombay High Court · assessment procedure · Section 143(1)(a)

Sections most often in play

Section 143(1)Section 10Section 11(1)(a)Section 11(5)Section 12ASection 154(3)Section 2Section 2(24)(x)

Issues it is cited on

section 43(b)section 143(1)(a)(v)section 143(1)(a)(iv)section 3(b)section 143(1)(a)(ii)section 34(1)(iv)section 43b(b)section 80ib(10)section 36(va)actual payment basissection 34(1)tax collected at source

Judgments citing Bombay in Bajaj Auto Finance Ltd. v. CIT

M/S. Vajdi Educational Society, Indore vs. The CPC, Banglore

In the result, appeal of the assessee is allowed

ITA 250/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey,CAFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 12ASection 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

….R. further relied upon the following decisions wherein it is A.Y. 2018-19 Page 3 of 6 held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stati…

Sandhva Dihge, Dewas vs. DCIT CPC Bengaluru, Bengaluru

In the result, appeal of the assessee is partly allowed

ITA 244/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, C.AFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 37(7)Section 43B

…3(1) of the Act. The Ld. A.R. further relied upon the following decisions wherein it is held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stati…

M/S Kohinoor Elastics P Ltd, Indore vs. DCIT 2(1), Indore

In the result, appeal of the assessee is allowed

ITA 242/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Pankaj Shah, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…3(1) of the Act. The Ld. A.R. further relied upon the following decisions wherein it is held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stati…

Dwark Prasad Pathk, Indore vs. The ITO 5 (2) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 241/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Singh Thakur, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

….R. further relied upon the A.Y. 2018-19 Page 3 of 6 following decisions wherein it is held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stati…

Catayser Eduventures (India)P Ltd, Indore vs. The DCIT2(1) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 240/IND/2021[2019-2020]Status: DisposedITAT Indore30 Mar 2022AY 2019-2020

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 139(1)Section 143(1)Section 234BSection 36(1)(va)Section 43B

…3(1) of the Act. The Ld. A.R. further relied upon the following decisions wherein it is held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) A.Y. 2019-20 Page 4 of 6 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of t…

Catayser Eduventures (India)P Ltd, Indore vs. The DCIT2(1) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 239/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

…3(1) of the Act. The Ld. A.R. further relied upon the following decisions wherein it is held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stati…

Komal Kumar Jain, Indore vs. DCIT, CPC Bangalore, Bangalore

In the result, appeal of the assessee is allowed

ITA 223/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri G.B. Agrawal, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

….R. further relied upon the following decisions wherein it is held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: A.Y. 2018-19 Page 3 of 5 * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stati…

M/S Bhaskar Prakashan Pvt. Ltd., Bhopal vs. The CIT, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 215/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, CAFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…3(1) of the Act. The Ld. A.R. further relied upon the following decisions wherein it is held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stati…

Shiv Shakti Prakashan P Ltd, Bhopal vs. CPC Banglore, Banglore

In the result, appeal of the assessee is allowed

ITA 210/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, CAFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36Section 36(1)(va)Section 43B

…143(1) of the Act. The Ld. A.R. further relied upon the following decisions wherein it is held that in case of debatable issues, the assesse will get the benefit of the decisions which are in the favour of assesse: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) A.Y. 2018-19 Page 3 of 5 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of t…

M/S Candor Textiles P Ltd, Indore vs. DCIT 2(1), Indore

In the result, appeal of the assessee is allowed

ITA 189/IND/2021[2019-20]Status: DisposedITAT Indore30 Mar 2022AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Supriya Sharma, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…3(1) of the Act. The Ld. A.R. further relied upon the following decisions wherein it is held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of the assessee thereby stati…

Shri Ghanshyamdas Pahuja, Indore vs. ACIT 4(1), Indore

In the result, appeal of the assessee is allowed

ITA 186/IND/2021[2019-20]Status: DisposedITAT Indore30 Mar 2022AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ashish Goyal &For Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…3(1) of the Act. The Ld. A.R. further relied upon the following decisions wherein it is held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) A.Y. 2019-20 Page 3 of 5 * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of…

M/S. Prestige Fabricators Pvt. Ltd., Indore vs. The ACIT 4(1), Indore

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 184/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ashish Goyal &For Respondent: Shri R.P. Maurya, Sr. D.R
Section 139Section 143(1)Section 36(1)(va)Section 43B

…10) 321 ITR 508. The Ld. A.R. further relied upon the following decisions wherein it is held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) As regards the employer’s contribution, the Ld. AR submitted that the same is an allowable claim as held…

Shri Vijendra Kumar Tiwari, Indore vs. The CIT NFAC, Delhi

In the result, appeal of the assessee is allowed

ITA 175/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: NoneFor Respondent: Shri Ram Maurya, D.R
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…3(1) of the Act. The assessee further relied upon the following decisions wherein it is held that in case of debatable issues, the assessee will get the benefit of the decisions which are in the favour of assessee: * Bajaj Auto Finance Limited vs. CIT (2018), 93 Taxmann.com 63 (Bom.HC) * CIT vs. Nagarjuna Fertilizers and Chemicals Limited (2015) 232 Taxmann 349 (Andhra Pradesh HC) * DCIT vs. Raghuvir Synthetics Limited in Appeal No.333 of 2004 (Guj. HC) * Kamal Textiles vs. ITO (1991) 59 Taxmann 555 (M.P. HC) A.Y. 2018-19 Page 4 of 6 6. The Ld. D.R. submitted that the CIT(A) has rightly dismissed the appeal of t…