CIT v. AKS Alloys (P.) Ltd.

18 Taxmann.com 25High Court2012#1776 most cited

What is CIT v. AKS Alloys (P.) Ltd. authority for?

For claiming deductions under Section 80IB, the audit report in Form 10CCB can be filed any time before the assessment is completed, even if not submitted along with the original return of income.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. AKS Alloys (P.) Ltd. · Section 80IB deduction · Form 10CCB filing · audit report before assessment · late filing audit report · Section 139(1) return · Section 143(3) assessment · eligibility for deduction · Section 80IA · Section 10B

Also reported as

205 Taxmann 11

Sections most often in play

Section 143(1)Section 139(1)Section 44ABSection 80IASection 80IBSection 119(2)(b)Section 143(3)Section 10B

Issues it is cited on

section 80ia(7)section 80j(6a)section 80iesection 10b(8)section 80ibsection 288deduction u/s 80iasection 80jsection 80iasection 80isection 119(2)(b)section 10b

Judgments citing CIT v. AKS Alloys (P.) Ltd.

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 120/GTY/2008[2003-04]Status: DisposedITAT Guwahati26 Aug 2019AY 2003-04

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…

M/S Unique Builders and Developers (Ajit), Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, appeal of the assessee is allowed for statistical purposes only

ITA 249/JPR/2018[2013-14]Status: DisposedITAT Jaipur27 Mar 2019AY 2013-14

Bench: The Itat.

For Appellant: Shri Manish Agarwal (CA)For Respondent: Ms. Anuradha (JCIT)
Section 143(3)Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 249/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke M/s Unique Builders and D.C.I.T., Vs. Developers (Ajit), Central Circle-2, Special Bench-59, 3rd Floor UDB Jaipur. Tower, Opp.- Jaipur Nagar Nigam, Tonk Road, Jaipur- 302015 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFU 8858 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal (CA) jktLo dh vk…

Chennai Pressings P Ltd., Chennai vs. ACIT Corporate Circle 1(3), Chennai

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

ITA 1192/CHNY/2018[2005-06]Status: DisposedITAT Chennai25 Oct 2018AY 2005-06

Bench: Shri George Mathan

For Appellant: Mr.N.Arjunraj,C.A ""For Respondent: Mr.B.Sagadevan, JCIT,D.R
Section 148Section 80

…s before this Tribunal, the assessee has filed a copy of rectified Audit report in Form No. 10CCB dated 23.10.2018. This being so, in view of the decision of Hon’ble Jurisdictional High Court in the case of CIT-1 Vs.AKS Alloys (P.) Ltd., reported in [2012] 18 Taxmann.com 25(Mad.) and also taking into consideration of the decision of Hon’ble Supreme Court in the case of Goetze (India) Ltd., Vs. CIT reported in [2006] 284 ITR 323(SC), the issue in this appeal is restored to the file of ld. Assessing Officer for re- adjudication after granting adequate opportunity to assessee to substantiate its case. The assess…

Income Tax Officer, Jaipur vs. M/S Marathon India Ltd., Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 287/JPR/2018[2014-15]Status: DisposedITAT Jaipur27 Jun 2018AY 2014-15

Bench: The Ao At The Time Of Assessment Proceedings With A Certificate That The Above Said Forms Had Been Ito Vs. M/S Marathon India Ltd.

For Appellant: Shri B. L. Agarwal (C.A.)For Respondent: Smt. Seema Meena (JCIT)
Section 80I

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 287/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke The ITO, M/s Marathon India Ltd., Vs. Ward-3(2), D-248, Bihari Marg, Banipark, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCM 1858 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. L. Agarwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Seema Meena (JCIT) lquokbZ dh…