CIT v. Burma Electro Corpn

126 Taxmann 533High Court2003#13359 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 147 Section 148 Section 250 Section 32(1)(iia)Section 68

Issues it is cited on

person document

Judgments citing CIT v. Burma Electro Corpn

ACIT, CC, AGRA, AGRA vs. M/S. UNITED FARM PRODUCT PRIVATE LIMITED, AGRA

In the result, appeal preferred by the revenue is dismissed

ITA 299/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhacit, Cc, Vs. M/S. United Farm Product Pvt. Ltd., 2/220, 2Nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (Pan :Aaccu2505M) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, Ca Revenue By : Shri Arun Kumar Yadav, Cit Dr Date Of Hearing : 13.10.2025 Date Of Order : 04.12.2025 O R D E R Per S. Rifaur Rahman,Am: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals), Kanpur – 4 Dated 28.03.2025 For Assessment Year2022-23 Raising Following Grounds Of Appeal :- “L. Whether On Facts & Circumstances Of The Case & In Law. The Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition Of Rs.43,71,37,934/- On Account Of Unexplained Expenditure U/S 69C Of The Act Incurred For Construction Of Plant At Mewat, Haryana, Without Appreciating The Fact That The Assessee Company Itself Has Surrendered Amount Of Rs.41,40,35,700/- & Admitted To Take The Unexplained Expenditure At Rs.43,71,37,934/- Incurred In The 2 Construction Of Said Plant. Hence, The Addition Made By The Ao Is Based On Admittance By The Assessee, Which Is Corroborated By The Incriminating Material Found During The Course Of Search. 2. Whether On Facts & Circumstances Of The Case & In Law, Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition. Without Appreciating The Facts That The Assessing Officer Has Passed The Assessment Order After Thoroughly Examining & Analysing The Seized Material & Proper Appreciation Of Facts Of Unexplained Expenditure U/S 69C Of The Act.”

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR

Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, CC, vs. M/s. United Farm Product Pvt. Ltd., 2/220, 2nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (PAN :AACCU2505M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 13.10.2025 Date of Order : 04.12.2025 O R D E R PER S. RIFAUR RAHMAN,AM: 1. This appeal is filed by the Revenue against the order of ld. Commissioner of Income-tax (…

ESS KAY FABRICATION,GURGAON vs. ITO WARD-1(4), GURGAON

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

ITA 2924/DEL/2023[2012-13]Status: DisposedITAT Delhi16 May 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Vimal Kumarassessment Year: 2012-13

For Appellant: Shri Suraj Bhan Nain, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 143(2)Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 Ess Kay Fabrication, Vs. Income Tax Officer, 519, Sector 37, Ward 1(4), Pace City-2, Gurgaon Gurgaon (Haryana) Delhi- 122001 PAN No. AAAFE3257B (Appellant) (Respondent) Assessee by: Shri Suraj Bhan Nain, Adv. Department by: Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 03.03.2025 Date of pronouncement: 16.05.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the appellant/assessee is against order dated 21.08.2023 passed…

JMG GREENS PROMOTERS & DEVELOPERS,SIRHIND vs. PR. CIT, PATIALA

In the result, the appeal of the Assessee is partly allowed

ITA 410/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh03 May 2024AY 2012-13

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 410/Chd/2022 "नधा"रण वष" / Assessment Year : 2012-13 J M G Green Promoters & Vs. Pr. Commissioner Of बनाम Income Tax, Developers, Patiala Opp. Jain Mandir, Chandigarh Road, Sirhind 140406 "थायी लेखा सं./Pan No: Aaifj0737F अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 24.04.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.05.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.: The Appeal In This Case Has Been Filed By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax, Patiala (Herein Referred To As ‘Pcit’ ) Dated 29.03.2022, For The Assessment Year 2012-13. 2. In Fact, An Application Dated 23.4.2024, Was Filed By The Ld. Counsel Of The Assessee Taking An Additional Ground Of Appeal, Which 410-Chd-2022 –J M G Greens Promoters & Developers, Sirhind 2 Was Later On Merged With The Revised Grounds Of Appeal Filed On 24.4.2024. 3. The Revised Grounds Of Appeal Taken By The Assessee Are Reproduced As Under: -.

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR

Section 143(3)Section 147Section 148Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 410/CHD/2022 "नधा"रण वष" / Assessment Year : 2012-13 J M G Green Promoters & Vs. Pr. Commissioner of बनाम Income Tax, Developers, Patiala Opp. Jain Mandir, Chandigarh Road, Sirhind 140406 "थायी लेखा सं./PAN No: AAIFJ0737F अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT DR सुनवाई क" तार"ख/Date of Hearing :…

HOSHIARPUR TRADERS ,HOSHIARPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

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

ITA 117/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.117/Asr/2022 Assessment Year: 2017-18 Hoshiarpur Traders, Near Vs. PCIT-1, Lajwanti Stadium, Tanda Jalandhar. Chowk, Hoshiarpur. [PAN: AAIFH5571P] (Respondent) (Appellant) Appellant by Sh. Rahit Kapoor, CA and Sh. V.S. Aggarwal. Respondent by Sh. Rohit Mehra, CIT.DR Date of Hearing 19.10.2022 Date of Pronouncement 11.11.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Pr. Commissioner o…

MESERS SHREE BHAGWATI COTTON TRADERS,BATHINDA vs. INCOME TAX OFFICER,WARD 1 (2), BATHINDA

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

ITA 480/ASR/2018[2009-10]Status: DisposedITAT Amritsar13 Oct 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 148Section 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 479/Asr/2018 Assessment Year:2009-10 ITO, Ward-1(2), Vs. M/s Shree Bhagwati Bathinda. Cotton Traders, Dhobi Bazar, Bathinda. [PAN:AAOFS4863K] (Appellant) (Respondent) I.T.A. No. 480/Asr/2018 Assessment Year:2009-10 M/s Shree Bhagwati Cotton Vs. ITO, Ward-1(2), Traders, Dhobi Bazar, Bathinda. Bathinda. [PAN:AAOFS4863K] (Appellant) (Respondent) Appellant by Sh.Sudhir Sehgal, & Sh. P.N. Arora, Adv. Respondent by Sh. Amlendu Nath Misra, CIT. DR. Date o…

INCOME TAX OFFICER,WARD 1 (2), BATHINDA vs. MESERS SHREE BHAGWATI COTTON TRADERS ,, BATHINDA

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

ITA 479/ASR/2018[2009-10]Status: DisposedITAT Amritsar13 Oct 2022AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 148Section 250(6)Section 68

M/S LUCKY WINES,FATEHBAD vs. DCIT, SIRSA

In the result, appeal of the Assessee is allowed

ITA 527/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh07 Jan 2020AY 2010-11

For Appellant: Shri. M.R. Sharma, AdvocateFor Respondent: Shri Arvind Sudershan, JCIT

Section 131Section 143(1)Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No.527/Chd/2019 "नधा"रण वष" / Assessment Year : 2010-11 M/s Lucky Wines The DCIT बनाम C/o Shri. K.L. Grover, Advocate, HUDA, Sirsa Street Khazanchain, Bhadra Bazar, Haryana Sirsa, Haryana "थायी लेखा सं./PAN NO: AADFL3137A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri. M.R. Sharma, Advocate राज"व क" ओर से/ Revenue by : Shri Arvind Sudershan, JCIT सुन…