CIT v. Atul Ltd.

74 Taxmann.com 255High Court2016#21346 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 234A Section 234B Section 92C(2)Section 10B(1)(a)Section 135(5)Section 144B Section 144C

Judgments citing CIT v. Atul Ltd.

M/S. Tega Industries Limited, Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

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

ITA 1875/KOL/2024[2020-2021]Status: DisposedITAT Kolkata11 Dec 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 144Section 144C(5)Section 92BSection 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1875/KOL/2024 Assessment Year: 2020-21 M/s. Tega Industries Limited D.C.I.T., Circle -11(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABCT2074M Appearances: Assessee represented by : Ketan Ved AR. Department represented by : Subrata Aich, Sr. DR. Date of concluding the hearing : 12-September-2025 Date of pronouncing the order : 11-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Assess…

Dev Priya Products Private Ltd., Delhi vs. DCIT, Central Circle, Meerut

In the result, appeal of the assessee is partly allowed

ITA 4433/DEL/2024[2020-21]Status: DisposedITAT Delhi27 Jun 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2020-21] Dev Priya Products Pvt.Ltd., Vs Dcit/Acit, 4, Shankar Vihar, 1St Floor, Central Circle, Vikas Marg, Delhi-110092. Meerut Pan-Aaacd4276C Appellant Respondent Appellant By Shri Ved Jain, Adv. & Shri Ayush Garg, Ca Respondent By Shri S.K.Jhadav, Cit Dr Date Of Hearing 02.04.2025 Date Of Pronouncement 27.06.2025 Order

Section 143(3)Section 144C(1)Section 80I

…ITA No.4433/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2020-21] Dev Priya Products Pvt.Ltd., vs DCIT/ACIT, 4, Shankar Vihar, 1st Floor, Central Circle, Vikas Marg, Delhi-110092. Meerut PAN-AAACD4276C APPELLANT RESPONDENT Appellant by Shri Ved Jain, Adv. & Shri Ayush Garg, CA Respondent by Shri S.K.Jhadav, CIT DR Date of Hearing 02.04.2025 Date of Pronouncement 27.06.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the assessment order date…

Paushak Limited, Baroda vs. ACIT, Cir-2(1)(2), Vadodara

Appeal of the assessee is partly allowed for statistical purpose

ITA 436/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2014-15

Bench: Shri P.M. Jagtap & Ms. Suchitra Kamble

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri S.S. Shukla, Sr. D.R

Section 115JSection 129Section 142(1)Section 143(2)Section 2Section 80Section 80I

…ITA No.436/Ahd/2018 A.Y. 2014-15 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER (Conducted through Virtual Court) Assessment Year: 2014-15 Paushak Limited, vs. Asstt. Commissioner of Income Tax 5th Floor, Administrative Building Circle – 2(1)(2), Vadodara. Accounts Department, Alembic Road, Baroda – 390 003. [PAN – AAACD 5006 G] (Appellant) (Respondent) Appellant by : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, A.R. Respondent by : Shri S.S. Shukla, Sr. D.R. Date of hearing : 27.01.2022…

Dcm Shriiram Ltd., New Delhi vs. Addl.CIT, Special Range- 3, New Delhi

In the result appeal of assessee is partly allowed

ITA 7362/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Pradeep Dinodia, C. A.; &For Respondent: Shri Surendra Pal [CIT] – DR

Section 133(6)Section 143Section 143(3)Section 144Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “I–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 7362/Del/2018 (Assessment Year: 2014-15) DCM Shriram Ltd., Addl. CIT, 1st Floor, Kanchanjunga Bldg., Special Range – 3, Vs. 18 – Barakhamba Road, New Delhi. New Delhi – 110 001. PAN: AAACD0097R (Appellant) (Respondent) Assessee by : Shri Pradeep Dinodia, C. A.; & Shri R. K. Kapoor, C. A.; Department by : Shri Surendra Pal [CIT] – DR; Date of Hearing : 02/09/2021 Date of pronouncement : 28/10/2021 O R D E R PER PRASHANT…