Bongaigaon Refinary & Petrochemicals Ltd. v. CIT

119 Taxmann 488Supreme Court of India2001#13274 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 148

Judgments citing Bongaigaon Refinary & Petrochemicals Ltd. v. CIT

Vng Automotive P. Ltd vs. Asstt. Commissioner of Income

The appeals are disposed of as allowed

ITA-795/2004HC Delhi10 Apr 2026

For Appellant: Mr. Satyen Sethi & Mr. Arta Trana PandaFor Respondent: Mr Abhishek Maratha, SSC, Mr Apoorv

Section 148

…ITA 795-796/2004 Page 1 of 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 20.12.2025 Judgment delivered on: 10.04.2026 Judgment uploaded on: As per Digital Signature~ + ITA 795/2004 + ITA 796/2004 VNG AUTOMOTIVE P. LTD .....Appellant versus ASSTT. COMMISSIONER OF INCOME TAX .....Respondent Advocates who appeared in this case…

Sp Jammu Udhampur Highway Ltd., Mumbai vs. DCIT Circle 3(3)(2), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 1507/MUM/2019[2014-15]Status: DisposedITAT Mumbai02 Jan 2023AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blesp Jammu-Udhampur Highway Pvt Ltd., V. Dcit- Circle-3(3)(2) 41/44, Shapoorji Pallonji Centre Aayakar Bhavan Minoo Desai Marg Mumbai - 400020 Colaba, Mumbai – 400005 Pan: Aaocs5512N (Appellant) (Respondent) Assessee By : Shri Manish Chulawala Department By : Smiti Samant

For Appellant: Shri Manish ChulawalaFor Respondent: Smiti Samant

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER SP Jammu-Udhampur Highway Pvt Ltd., v. DCIT- Circle-3(3)(2) 41/44, Shapoorji Pallonji Centre Aayakar Bhavan Minoo Desai Marg Mumbai - 400020 Colaba, Mumbai – 400005 PAN: AAOCS5512N (Appellant) (Respondent) Assessee by : Shri Manish Chulawala Department by : Smiti Samant Date of Hearing : 08.12.2022 Date of Pronouncement : 02.01.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of Learned Commi…

Joint Commissioner of Income Tax (OSD) Circle-4(1)(1), Bangalore vs. M/S Karnataka Road Developemnt Corporation Limited, Bangalore

In the result appeal filed by revenue in ITA No

ITA 935/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Nov 2020AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri. B. J. Shetty, CAFor Respondent: Shri. Pradeep Kumar, CIT(DR)

Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. and Appellant Respondent Assessment Year 935/Bang/2018 The Joint M/s. Karnataka Road Commissioner of Development 2013-14 Income Tax, Corporation Ltd., Circle – 4(1)(1), 1st Floor, 16/J, Bengaluru. Miller Tank Bed Area, Timmaiah Road Cross, Bengaluru – 560 052. PAN: AABCK 2261 R 322/Bang/2017 M/s. Karnataka Road ACIT, Development 2009-10 Circle – 11(5), Corporation Ltd., Bengaluru. Bengaluru – 560 052. PAN: AABCK 2261 R 703 to -do- -do- 706/Bang/2017 2008-09, 20…

M/S Harbhajan Singh & Co., Sangrur vs. DCIT, Circle, Sangrur

Appeal of the Assessee is dismissed

ITA 727/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh29 Nov 2018AY 2012-13

For Appellant: Shri. Sanket SinglaFor Respondent: Smt. Chandrakanta

Section 143

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ”A”, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं डा. बी.आर.आर, कुमार, लेखा सद"य BEFORE: Sh.SANJAY GARG, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं./ ITA No. 727/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13 M/s Harbhajan Singh & Co. The DCIT, Circle बनाम H.O. Singla Enclave, Sangrur Club Road, Sangrur "थायी लेखा सं./PAN No: AADFH9441H अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri. Sanket Singla राज"व क" ओर से/ Revenue by : Smt. Chandrakanta सुनवाई क" तार"ख/Date of Hearing: 26/11/2018 उदघ…

M/S Bank Note Paper Mill India Private Limited, Mysore vs. The Income Tax Officer Circle-1(1)(3), Bangalore

In the result, the appeals of assessee are allowed

ITA 165/BANG/2018[2013-14]Status: DisposedITAT Bangalore23 May 2018AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Rao

For Appellant: Shri G.S. Prashant, AdvocateFor Respondent: Shri G. Guruswamy, CIT (D.R)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T. A. Nos.165 & 166/Bang/2018 (Assessment Years : 2013-14 & 2014-15) M/s. Bank Note Paper Mill India Pvt. Ltd., Admn. Building, Paper Mill Compound, Note Mudran Nagar, Mysore-570 003 …. Appellant. Vs. The Income Tax Officer, Circle 1(1)(3), Bangalore. ….. Respondent. Appellant By : Shri G.S. Prashant, Advocate. Respondent By : Shri G. Guruswamy, CIT (D.R) Date of Hearing : 17.05.2018. Date of Pronouncement : 23.05.2018. O R D E R Per Shri Inturi Rama Rao, A.…

ITO, Bangalore vs. M/S Bank Note Paper Mills India Pvt. Ltd., Bangalore

In the result, Revenue’s appeal for asst

ITA 1162/BANG/2016[2012-13]Status: DisposedITAT Bangalore10 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazthe Income-Tax Officer, Ward-1(1)(3), Bengaluru. . Appellant Vs. M/S Bank Note Paper Mill India Pvt. Ltd., 1St Floor, S.R Complex, No.2, Thavarekere Main Road, S.G Palya, Drc Post, Bengaluru. . Respondent Pan – Aaecb3245M Appellant By : Shri B.R Sunil Kumar Singh, Cit Respondent By : Smt. Prathiba, Advocate Date Of Hearing : 7-11-2017 Date Of Pronouncement : -11-2017 O R D E R

For Appellant: Shri B.R Sunil Kumar Singh, CITFor Respondent: Smt. Prathiba, Advocate

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER The Income-tax Officer, Ward-1(1)(3), Bengaluru. . Appellant Vs. M/s Bank Note Paper Mill India Pvt. Ltd., 1st Floor, S.R Complex, No.2, Thavarekere Main Road, S.G Palya, DRC Post, Bengaluru. . Respondent PAN – AAECB3245M Appellant by : Shri B.R Sunil Kumar Singh, CIT Respondent by : Smt. Prathiba, Advocate Date of Hearing : 7-11-2017 Date of Pronouncement : -11-2017 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : This appeal by Revenue is directed against the…

ITO, Bangalore vs. M/S Bank Note Paper Mill India (P) Ltd., Bangalore

In the result, cross objections of the assessee are dismissed

ITA 692/BANG/2015[2011-12]Status: DisposedITAT Bangalore17 Mar 2017AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Inturi Rama Raoincome-Tax Officer, Ward 1(1)(3), Bengaluru. … Appellant Vs. Bank Note Paper Mill India Pvt. Ltd. I Floor, Sr Complex, No.2, Tavarakere Main Road, Sg Paly, Drc Post, Bengaluru-560029. … Respondent Pan:Aaecb 3245M & Cross Objn.No.177/Bang/2015 (In Ita No.692/Bang/2015) (Assessment Year: 2011-12) (By The Assessee) ***** Assessee By : Shri S.Parthasarathi, Advocate. Revenue By : Smt.Swapna Das, Jcit(Dr).

For Appellant: Shri S.Parthasarathi, AdvocateFor Respondent: Smt.Swapna Das, JCIT(DR)

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Income-tax Officer, Ward 1(1)(3), Bengaluru. … Appellant Vs. Bank Note Paper Mill India Pvt. Ltd. I floor, SR Complex, No.2, Tavarakere Main Road, SG Paly, DRC Post, Bengaluru-560029. … Respondent PAN:AAECB 3245M AND Cross Objn.No.177/Bang/2015 (In ITA No.692/Bang/2015) (Assessment year: 2011-12) (By the assessee) ***** Assessee by : Shri S.Parthasarathi, Advocate. Revenue by : Smt.Swapna Das, JCIT(DR). Date of hearing : 05/01/2017 Date of pronouncement : 17/0…