Cadell Wvg. Mill Co. (P.) Ltd. v. CIT

116 Taxmann 77High Court#16522 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2024.

Judgments citing Cadell Wvg. Mill Co. (P.) Ltd. v. CIT

DCIT-14(1)(1), Mumbai vs. Jaymala Infrastructure Private Limited, Mumbai

In the result, the appeal of the Revenue is dism

ITA 2719/MUM/2023[2012-13]Status: DisposedITAT Mumbai13 May 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13

For Appellant: Mr. Ankush Kapoor, CIT-DRFor Respondent: Mr. Ajay Singh

Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2012-13 DCIT, 14(1)(1), M/s Jaymala Infrastructure P. Ltd., Room No. 432, 4th floor, B-8/9, Ground Floor, Gurudev Vs. Aayakar Bhavan, M.K. Road, Apartment, R.C. Marg, Chembur Mumbai-400020. Naka, Chembur Mumbai-400071 PAN NO. AACCJ 3470 G Appellant Respondent : Mr. Ajay Singh Assessee by : Mr. Ankush Kapoor, CIT-DR Revenue by : 24/04/2024 Date of Hearing Date of pronouncement : 13/05/2024 ORDER PER OM PRAKASH KANT, AM This appeal by the Reven…

Greatship (India ) Ltd, Mumbai vs. DCIT 5(1)(1), Mumbai

The appeal stand partly allowed

ITA 7151/MUM/2017[2013-14]Status: DisposedITAT Mumbai05 Oct 2021AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.7151/Mum/2017 (धििाारण वर्ा / Assessment Year: 2013-14) Greatship (India) Ltd. Dcit-5(1)(1) बिाम/ Room No. 568, 5Th Floor, C/O Kalyaniwalla & Mistry Llp Esplande House, 29, Hazarimal Somani Marg Aaykar Bhavan, M. K. Road, Vs. Fort, Mumbai-400 001 Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcg-8542-K (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant By : Ms. Ritu Kamal Kishore- Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Sunil Deshpande- Ld. Sr. Dr सुनवाईकीतारीख/ : 31/08/2021 Date Of Hearing घोषणाकीतारीख / : 05/10/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (): - 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013-14 Assails Final Assessment Order Dated 17/10/2017 Passed By Ld. Assessing Officer (Ao) U/S 143(3) R.W.S. 144C(13) Pursuant To The Directions Of Ld. Dispute Resolution Panel-I, Mumbai U/S 144C(5) Dated 28/09/2017. The Grounds Raised By The Assessee Read As Under: -

For Appellant: Ms. Ritu Kamal Kishore- Ld. ARFor Respondent: Shri Sunil Deshpande- Ld. Sr. DR

Section 133(6)Section 143(3)Section 144C(5)Section 14ASection 28Section 92BSection 92C

…1 आयकर अपीलीय अधिकरण “के” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय श्री पवन कुमार गडाले, न्याययक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.7151/Mum/2017 (धििाारण वर्ा / Assessment Year: 2013-14) Greatship (India) Ltd. DCIT-5(1)(1) बिाम/ Room No. 568, 5th floor, C/o Kalyaniwalla & Mistry LLP Esplande House, 29, Hazarimal Somani Marg Aaykar Bhavan, M. K. Road, Vs. Fort, Mumbai-400 001 Mumbai-400 020 स्थ…

ITO 5 (2)(3), Mumbai vs. Millionaire Commodiities P.Ltd, Mumbai

Accordingly, the appeal of Revenue is dismissed

ITA 3268/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Jul 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year : 2012-13 The Ito-5(2)(3), M/S.Millionaire Commodities Pvt. Ltd., Mumbai A-32, Haji Allarakha Building, Vs. 3Rd , 9Th Khetwadi Lane, Mumbai [Pan : Aahcm3086G] (Appellant) (Respondent)

For Appellant: Shri D.G.PansariFor Respondent: Shri Kiran Mehta &

Section 133(6)Section 143(1)Section 143(3)Section 2(24)Section 56(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year : 2012-13 The ITO-5(2)(3), M/s.Millionaire Commodities Pvt. Ltd., MUMBAI a-32, Haji Allarakha Building, Vs. 3rd , 9th Khetwadi Lane, MUMBAI [PAN : AAHCM3086G] (Appellant) (Respondent) Appellant by : Shri D.G.Pansari, Shri Chaudhary Arun Kumar Singh, Respondent by : Shri Kiran Mehta & Shri Ravi Dasija, Date of Hearing : 10-07-2020 Date of Pronouncement : 10-07-2020 O R D E R PER RAJESH KUMAR, A.M: This appeal filed by the Revenue is directed against the…

M/S Acciona Wind Energy Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (Internation Taxation) Circle-1(1), Bangalore

In the result, the appeal of the assessee in ITA No

ITA 1784/BANG/2018[2014-15]Status: DisposedITAT Bangalore20 Dec 2019AY 2014-15

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. Ajay Roti, CAFor Respondent: Shri. Guruprasad, Addl. CIT DR

Section 2Section 2(24)Section 201Section 201(1)Section 45Section 46ASection 47Section 47A

…charging section and charging section is section 45 and therefore section 47(iv) is applicable in the present case. He placed reliance on the judgment of Hon’ble Bombay High Court rendered in the case of Cadell Wvg. Mill Co. (P.) Ltd., Vs. CIT as reported in 116 Taxmann 77 (Bom). He filed a copy of this judgment and pointed out that para 11 of this ITA Nos. 1783 and 1784/Bang/2018 Page 4 of 10 judgment is relevant. As against this, learned DR for the Revenue supported the order of CIT(A). He submitted that section 46A is a charging section and, in this regard, he placed reliance on the Tribunal order rendered in…

M/S Acciona Wind Energy Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (Internation Taxation) Circle-1(1), Bangalore

In the result, the appeal of the assessee in ITA No

ITA 1783/BANG/2018[2014-15]Status: DisposedITAT Bangalore20 Dec 2019AY 2014-15

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. Ajay Roti, CAFor Respondent: Shri. Guruprasad, Addl. CIT DR

Section 2Section 2(24)Section 201Section 201(1)Section 45Section 46ASection 47Section 47A