CIT v. Ahmedabad PrincipalCompanies

76 Taxmann.com 109High Court2016#14411 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 133(6)Section 143(2)Section 234B Section 234C Section 250 Section 40A(3)Section 68

Judgments citing CIT v. Ahmedabad PrincipalCompanies

Yash Infratech, Lucknow vs. ACIT, Range-1, Lucknow

ITA 513/LKW/2024[2015-16]Status: DisposedITAT Lucknow19 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Yash Infratech V. The Acit A-78, Indira Nagar Range 1 Lucknow (U.P) Lucknow Tan/Pan:Aabfy1381R (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R

Section 143(2)Section 143(3)Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2015-16 Yash Infratech v. The ACIT A-78, Indira Nagar Range 1 Lucknow (U.P) Lucknow TAN/PAN:AABFY1381R (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, C.A. Respondent by: Shri Sunil Kumar Rajwanshi, D.R. O R D E R This appeal has been preferred by the Assessee against the order dated 20.06.2024, passed by the National Faceless appeal Centre, Delhi (NFAC) for Assessment Year 2015-16. 2.0 The brief facts of the case are that the assessee-firm was engaged in the business of sale and…

Sha Thanmal Sukhraj Jain & Co, Ranebenuur vs. Income Tax Officer, Ward-2, Haveri

In the result, we partly allow the appeal of the assessee

ITA 961/BANG/2024[2012-13]Status: DisposedITAT Bangalore28 Aug 2024AY 2012-13

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2012-13

For Appellant: Shri Sudheendra B.R., AdvocateFor Respondent: Shri Sreenivasa Karthik Devara

Section 234BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2012-13 Sha Thanmal Sukhraj Jain & Co., Vs. The Income Tax Officer, P.B. No.15, APMC Yard, Ward 2, Ranebennur – 581 115. Haveri. PAN : AAEFS 7877F APPELLANT RESPONDENT Appellant by : Shri Sudheendra B.R., Advocate Respondent by : Shri Sreenivasa Karthik Devara, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.08.2024 Date of Pronouncement : 28.08.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee against…

Amit Chakraborty, Murshidabad vs. D.C.I.T., Circle - Murshidabad, Murshidabad

In the result, Grounds No

ITA 492/KOL/2022[2011-2012]Status: DisposedITAT Kolkata28 Mar 2023AY 2011-2012

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 133(6)Section 143(2)Section 143(3)Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A” BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 492/KOL/2022 Assessment Year: 2011-2012 Amit Chakraborty.....…………...................................Appellant [PAN: ACHPC 5784 G] Vs. DCIT, Circle-Murshidabad, W.B.............................Respondent Appearances by: Sh. S.K. Tulsiyan, Adv., appeared on behalf of the Assessee. Sh. Vijay Kumar, Addl. CIT, Sr. D/R, appeared on beha…

Income Tax Officer, Ward-2(2), Hyderabad vs. Genesis Crop Sciences (India) Private Limited, Hyderabad

In the result, appeal of the Revenue is dismissed

ITA 240/HYD/2019[2012-13]Status: DisposedITAT Hyderabad03 May 2021AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonya.Y. 2012-13 Income Tax Officer, Vs. Genesis Crop Sciences Ward-2(2), (India) Pvt Limited, Hyderabad. Hyderabad. Pan: Aaccg 7207 N (Appellant) (Respondent) Assessee By: Sri K.A. Sai Prasad Revenue By: Sri Sunil Kumar Pandey Date Of Hearing: 17/02/2021 Date Of Pronouncement: 03/05/2021 Order Per A. Mohan Alankamony, Am.:

For Appellant: Sri K.A. Sai PrasadFor Respondent: Sri Sunil Kumar Pandey

Section 143(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER A.Y. 2012-13 Income Tax Officer, Vs. Genesis Crop Sciences Ward-2(2), (India) Pvt Limited, Hyderabad. Hyderabad. PAN: AACCG 7207 N (Appellant) (Respondent) Assessee by: Sri K.A. Sai Prasad Revenue by: Sri Sunil Kumar Pandey Date of hearing: 17/02/2021 Date of pronouncement: 03/05/2021 ORDER PER A. MOHAN ALANKAMONY, AM.: This appeal is filed by the Revenue against the order of the Ld. CIT(A)-9, Hyderabad in appeal No. 10021/CIT(A)-9/Hyd/2017-18, dated…

Income Tax Officer, Ward-2(2), Jaipur vs. M/S. Trugold Buildtech Private Limited, Jaipur

In the result, appeal of the revenue is allowed for statistical purposes in terms indicated hereinabove

ITA 736/JPR/2018[2009-10]Status: DisposedITAT Jaipur01 Apr 2019AY 2009-10

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri Karni Dan (JCIT) fu/kZkfjrh dh vksj ls@

Section 148Section 2Section 56Section 56(1)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 736/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke I.T.O., M/s Trugold Buildtech Pvt. Ltd., Vs. Ward 2(2), 203, Ambabari, Jhotwara, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCT 6983 E vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Karni Dan (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Ad…

Shri Dr. Liyakat Ali Kapadiya, Ujjain vs. Assistant Commissioner of Income Tax 2 (1), Ujjain

The appeal of the assessee is allowed for statistical

ITA 668/IND/2017[2013-14]Status: DisposedITAT Indore25 Mar 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borada.Y. 2013-14

Section 50CSection 50C(3)

…at of Assessment Officer, in fact the CIT (Appeals) can do what the Assessing Officer can do”. 8 Dr. Liyakat Ali Kapadia ITA 668 of 2017 10. Similar view was also taken by the Hon'ble High of Gujarat in the case of CIT Vs Ahmedabad PrincipalCompanies (1994) 76 Taxmann.com 109(Gujarat) holding that “it was open to the Ato consider on merits contentions raised in an appeal, on an aspect which was never before ITO and with which the assessee never agreed”. 11. Coming to the facts of the instant appeal and examining them in the light of above judgments we find that the assessee failed to raise objection before the…

M/S Malvika Agrotech Pvt. Ltd., Dhar vs. The ITO-2(2), Indore

In the result the appeal of the assessee is allowed for statistical purposes”

ITA 358/IND/2016[2009-10]Status: DisposedITAT Indore19 Sept 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10 M/S Malvika Agrotech Ito, 2(2), Pvt. Ltd, Indore Plot No.185, Sector-1, Pithampur, Dhar (Appellant) (Respondent ) Pan No.Aaccm6451G Revenue By Shri P.K. Mitra, Sr. Dr Assessee By Shri C.P. Rawka,Ca Date Of Hearing 10.09.2018 Date Of 19.9.2018 Pronouncement

Section 143(3)Section 148Section 50CSection 68

…Malvika Agrotech Pvt. Ltd आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s Malvika Agrotech ITO, 2(2), Pvt. Ltd, Indore Plot No.185, Sector-1, Pithampur, Dhar (Appellant) (Respondent ) PAN No.AACCM6451G Revenue by Shri P.K. Mitra, Sr. DR Assessee by Shri C.P. Rawka,CA Date of Hearing 10.09.2018 Date of 19.9.2018 Pronouncement O R D E R PER MANISH BORAD, AM. This appeal filed by the assessee pertaining to A.Y. 2009-10 is directed against the order of L…