CIT v. Bhagat Construction Company Limited

383 ITR 9Supreme Court of India2016#15761 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 234BSection 11Section 139(1)Section 143(3)Section 144CSection 145(3)Section 234ASection 234C

Judgments citing CIT v. Bhagat Construction Company Limited

Jajoo Enterprises Limited, Mumbai vs. Assistant Commissioner of Income Tax CC 4(3), Mumbai

In the result, the appeal for A

ITA 6343/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Feb 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosainvs. Acit, Cc – 4(3) Jajoo Enterprises Ltd Flat No. 42/B, Jaihind Estate, 3Rd Floor, Ld.Dr. A.M Road, Maharashtra – 400002. Pan/Gir No. Aaacj9939L (Applicant) (Respondent)

Section 145(3)Section 250Section 37(1)

…Act is mandatory and arises as a consequence of the income assessed. The appellant has not explained how the charging of interest is not in accordance with the law. The decision of the Hon'ble Apex Court in the case of CIT v Bhagat Construction Co. Pvt. Ltd. 383 ITR 9 (SC) reiterates this position. As regards penalty proceedings, this is premature in nature and does not require any adjudication. The appellant is free to prefer fresh appeal if and when such penalty is actually levied. Accordingly, this Ground of Appeal is DISMISSED. 10. Ground No. 6 & 7 are general in nature and need no adjudication. 11. In the…

Spafi-Societe De Participations Financieres Et Industrielles, France vs. Assisstant Commissioner of Income Tax, International Tax, Circle-4(2)(2), Mumbai

In the result, the appeal of assessee is allowed

ITA 2072/MUM/2024[2021-2022]Status: DisposedITAT Mumbai23 Oct 2024AY 2021-2022

Bench: Shri Amit Shukla, Jm & Shri Ratnesh Nandan Sahay, Am

For Appellant: Shri Akram khan / Ms. SiyaFor Respondent: Shri Anil Sant, Addl. CIT-DR
Section 139(1)Section 143(3)Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI RATNESH NANDAN SAHAY, AM I.T.A. No.2072/Mum/2024 (Assessment Year: 2021-22) SPAFI-Societe De ACIT (International Tax), participations Financeres Et Circle-4(2)(2), Industrielles, 17th Floor, Air India 8 Avenue D Alsace, Les Miroris Vs. Building, Nariman Point, LA Defence, Cedex, Courbevoie, Mumbai-400021. France-999999. PAN : AAQCS9624K Appellant) : Respondent) Appellant /Assessee by : Shri Akram khan / Ms. Siya Gujjar, AR Revenue / Respondent by : Shri Anil Sant, Addl. CIT-DR Date of Hearing : 14.10.2024 Date of Pronouncem…

M/S Kesarwani Marketing(P).Ltd., Allahabad vs. Jt. CIT(OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 78/ALLD/2013[2008-09]Status: DisposedITAT Allahabad01 Feb 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

…Reference is drawn to judgment and order of Hon’ble Supreme Court in the case of CIT v. Anjum S Ghaswala , reported in (2001) 119 Taxman 352(SC), decision of Hon’ble Supreme Court in the case of CIT v. Bhagat Construction Company Limited , reported in (2016) 383 ITR 9(SC) and also to decision of Hon’ble Supreme Court in the case of Kalyankumar Ray v. CIT, reported in (1991) 191 ITR 634(SC) . Thus, this ground of appeal raised by assessee stand dismissed. We order accordingly. 8. Ground No. 8 raised by assesse in memo of appeal is general in nature and stand dismissed. We order accordingly. 9. In the result , app…

M/S Kesarwani Marketing (P) Ltd, Allahabad vs. Jt.CIT, (OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 77/ALLD/2013[2007-08]Status: DisposedITAT Allahabad01 Feb 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

…Reference is drawn to judgment and order of Hon’ble Supreme Court in the case of CIT v. Anjum S Ghaswala , reported in (2001) 119 Taxman 352(SC), decision of Hon’ble Supreme Court in the case of CIT v. Bhagat Construction Company Limited , reported in (2016) 383 ITR 9(SC) and also to decision of Hon’ble Supreme Court in the case of Kalyankumar Ray v. CIT, reported in (1991) 191 ITR 634(SC) . Thus, this ground of appeal raised by assessee stand dismissed. We order accordingly. 8. Ground No. 8 raised by assesse in memo of appeal is general in nature and stand dismissed. We order accordingly. 9. In the result , app…

M/S Kesarwani Marketing (P) Ltd, Allahabad vs. Jt. C.It, (OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 76/ALLD/2013[2006-07]Status: DisposedITAT Allahabad01 Feb 2023AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

…Reference is drawn to judgment and order of Hon’ble Supreme Court in the case of CIT v. Anjum S Ghaswala , reported in (2001) 119 Taxman 352(SC), decision of Hon’ble Supreme Court in the case of CIT v. Bhagat Construction Company Limited , reported in (2016) 383 ITR 9(SC) and also to decision of Hon’ble Supreme Court in the case of Kalyankumar Ray v. CIT, reported in (1991) 191 ITR 634(SC) . Thus, this ground of appeal raised by assessee stand dismissed. We order accordingly. 8. Ground No. 8 raised by assesse in memo of appeal is general in nature and stand dismissed. We order accordingly. 9. In the result , app…

M/S Kesarwani <Arketing (P) Ltd, Allahabad vs. Jt.CIT (OSD), Allahabad

In the result appeal filed by assessee in ITA No

ITA 159/ALLD/2013[2005-06]Status: DisposedITAT Allahabad01 Feb 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

…Reference is drawn to judgment and order of Hon’ble Supreme Court in the case of CIT v. Anjum S Ghaswala , reported in (2001) 119 Taxman 352(SC), decision of Hon’ble Supreme Court in the case of CIT v. Bhagat Construction Company Limited , reported in (2016) 383 ITR 9(SC) and also to decision of Hon’ble Supreme Court in the case of Kalyankumar Ray v. CIT, reported in (1991) 191 ITR 634(SC) . Thus, this ground of appeal raised by assessee stand dismissed. We order accordingly. 8. Ground No. 8 raised by assesse in memo of appeal is general in nature and stand dismissed. We order accordingly. 9. In the result , app…

CIT v. Bhagat Construction Company Limited (383 ITR 9) — Cited in 6 Judgments | BharatTax