CIT v. Century Plyboards (I) Ltd.

153 Taxmann.com 179High Court2019#12247 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(1)Section 234BSection 234CSection 194IASection 205Section 143(3)Section 156Section 220(2)

Issues it is cited on

section 205section 194iasection 194isection 220section 220(2)section 156section 246rejection of books of accountinterest under section 234asection 22section 246aadvance tax

Judgments citing CIT v. Century Plyboards (I) Ltd.

NAIK NAIK AND CO ,MUMBAI vs. ACIT -16(3), MUMBAI

In the result we hold that the assessee is entitled to credit of TDS to the extent deduction from its receipts is established on the basis of the contemporaneous material placed on record

ITA 2915/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Sept 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(1)Section 205Section 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Naik Naik And Co., Vs. Commissioner of 116, Mittal Tower-B Income Tax-Appeal Mittal Tower-B (Addl./JCIT (A), Nariman Point Faridabad Mumbai- 400 021 ACIT 16(3), Mumbai PAN/GIR No.AAFFN1505N (Appellant) .. (Respondent) Assessee by Shri Porus Kaka; Shri Aditya Ajgaonkar and Ms. Rupal Shrimal Revenue by Shri Leyaqat Ali Aafaqui, Sr.AR Date of Hearing 07/08/2025 Date of Pronouncement 30/09/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been filed by the assessee…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections\nare dismissed

ITA 993/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Jun 2025AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ ITA Nos.992 & 993/CHD/2024\nनिर्धारण वर्ष / Assessment Years: 2017-18, 2016-17\nThe DCIT,\nCentral Circle-2,\nLudhiana.\nVs\nMalbros International Pvt. Ltd.,\nVillage - Mansoorwal, Teh-Zira,\nHead Offices Old Cantt. Road,\nFaridkot.\nस्थायी लेखा सं./PAN NO: AADCM7203R\nअपीलार्थी/Appellant\n& \nप्रत्यर्थी/Respondent\nC.O. Nos.46 & 45/CHD/2024 IN\nआयकर अपील सं./ ITA Nos.992 & 993/…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The DCIT, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./PAN NO: AADCM7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Year: 2017-18…

DCIT, PATIALA vs. PRIME STEEL INDUSTRIES PRIVATE LIMITED, DIRBA

In the result, the appeal of the Assessee is allowed whereas, the appeal filed by the Revenue stands dismissed

ITA 500/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh20 Sept 2024AY 2021-22

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 275/Chd/2024 "नधा"रण वष" / Assessment Year : 2021-22 Prime Steel Industries Private Vs. The Dcit, बनाम Circle, Limited, Semi Industry, Patiala Plot No. 27, Anaj Mandi Dibra, Sangrur "थायी लेखा सं./Pan No: Aagca3988E अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 500/Chd/2024 "नधा"रण वष" / Assessment Year : 2021-22 The Dcit, Vs. Prime Steel Industries Private बनाम Circle, Limited, Semi Industry, Patiala Plot No. 27, Anaj Mandi Dibra, Sangrur "थायी लेखा सं./Pan No: Aagca3988E अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate & Shri Viboore Garg, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 24.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.09.2024

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Viboore Garg, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 275/CHD/2024 "नधा"रण वष" / Assessment Year : 2021-22 Prime Steel Industries Private Vs. The DCIT, बनाम Circle, Limited, Semi Industry, Patiala Plot No. 27, Anaj Mandi Dibra, Sangrur "थायी लेखा सं./PAN No: AAGCA3988E अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT & आयकर अपील सं./ ITA No. 500/CHD/2024 "नधा"रण वष" / Assessment Year : 2021-22 The DCIT, Vs. Prime Steel Industries Private बनाम Circle, Limited, Sem…

PRIME STEEL INDUSTRIES PRIVATE LIMITED, SEMI INDUSTRY PLOT NO.-27, ANAJ MANDI DIRBA, SANGRUR, PUNJAB,SANGRUR, PUNJAB vs. THE ASSESSING OFFICER NFAC, THE JURISDICTIONAL ASSESSING OFFICER, DCIT CIRCLE PATIALA, PATIALA, PUNJAB

In the result, the appeal of the Assessee is allowed whereas, the appeal filed by the Revenue stands dismissed

ITA 275/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh20 Sept 2024AY 2021-2022

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 275/Chd/2024 "नधा"रण वष" / Assessment Year : 2021-22 Prime Steel Industries Private Vs. The Dcit, बनाम Circle, Limited, Semi Industry, Patiala Plot No. 27, Anaj Mandi Dibra, Sangrur "थायी लेखा सं./Pan No: Aagca3988E अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 500/Chd/2024 "नधा"रण वष" / Assessment Year : 2021-22 The Dcit, Vs. Prime Steel Industries Private बनाम Circle, Limited, Semi Industry, Patiala Plot No. 27, Anaj Mandi Dibra, Sangrur "थायी लेखा सं./Pan No: Aagca3988E अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate & Shri Viboore Garg, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 24.07.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.09.2024

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Viboore Garg, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 275/CHD/2024 "नधा"रण वष" / Assessment Year : 2021-22 Prime Steel Industries Private Vs. The DCIT, बनाम Circle, Limited, Semi Industry, Patiala Plot No. 27, Anaj Mandi Dibra, Sangrur "थायी लेखा सं./PAN No: AAGCA3988E अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT & आयकर अपील सं./ ITA No. 500/CHD/2024 "नधा"रण वष" / Assessment Year : 2021-22 The DCIT, Vs. Prime Steel Industries Private बनाम Circle, Limited, Sem…

JOTINDRA STEEL AND TUBES LIMITED,NEW DELHI vs. ACIT CENTRAL CIRCLE-3, NEW DELHI

Accordingly, the second issue of AY 2017-18 is allowed for statistical purposes

ITA 3805/DEL/2023[2018-19]Status: DisposedITAT Delhi05 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.3803 To 3805/Del/2023 Assessment Years: 2016-17 To 2018-19 Jotindra Steel & Tubes Ltd., Vs Acit, 602, Chiranjiv Tower, Central Circle-3, 43, Nehru Place, New Delhi. New Delhi – 110 019. Pan: Aaacj1872C

For Appellant: Shri Ved Jain, Advocate &For Respondent: Ms Parul Singh, Sr. DR
Section 143(3)Section 156

…provisions of section 205, the Assessing Officer cannot make any recovery from him. The appellant has also drawn attention to the decision of Hon'ble Delhi High Court in the case of Incredible Unique Buildcon Pvt. Ltd. (2023) 4 ITAs No.3803 to 3805/Del/2023 153 Taxmann.com 179 (Delhi), On perusal of these, it is seen that there is bar on recovery of demand. However, the present appeal is in respect of not giving credit of TDS in respect of the amount which is not reflected in the 26AS form. As such no infirmity is seen in the order of the Assessing Officer in not granting credit of TDS when there is no evidence…

JOTINDRA STEEL AND TUBES LIMITED,NEW DELHI vs. ACIT CENTRAL CIRCLE-3, NEW DELHI

Accordingly, the second issue of AY 2017-18 is allowed for statistical purposes

ITA 3804/DEL/2023[2017-18]Status: DisposedITAT Delhi05 Jul 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.3803 To 3805/Del/2023 Assessment Years: 2016-17 To 2018-19 Jotindra Steel & Tubes Ltd., Vs Acit, 602, Chiranjiv Tower, Central Circle-3, 43, Nehru Place, New Delhi. New Delhi – 110 019. Pan: Aaacj1872C

For Appellant: Shri Ved Jain, Advocate &For Respondent: Ms Parul Singh, Sr. DR
Section 143(3)Section 156

…provisions of section 205, the Assessing Officer cannot make any recovery from him. The appellant has also drawn attention to the decision of Hon'ble Delhi High Court in the case of Incredible Unique Buildcon Pvt. Ltd. (2023) 4 ITAs No.3803 to 3805/Del/2023 153 Taxmann.com 179 (Delhi), On perusal of these, it is seen that there is bar on recovery of demand. However, the present appeal is in respect of not giving credit of TDS in respect of the amount which is not reflected in the 26AS form. As such no infirmity is seen in the order of the Assessing Officer in not granting credit of TDS when there is no evidence…

JOTINDRA STEEL AND TUBES LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE-3, NEW DELHI

Accordingly, the second issue of AY 2017-18 is allowed for statistical purposes

ITA 3803/DEL/2023[2016-17]Status: DisposedITAT Delhi05 Jul 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.3803 To 3805/Del/2023 Assessment Years: 2016-17 To 2018-19 Jotindra Steel & Tubes Ltd., Vs Acit, 602, Chiranjiv Tower, Central Circle-3, 43, Nehru Place, New Delhi. New Delhi – 110 019. Pan: Aaacj1872C

For Appellant: Shri Ved Jain, Advocate &For Respondent: Ms Parul Singh, Sr. DR
Section 143(3)Section 156

…provisions of section 205, the Assessing Officer cannot make any recovery from him. The appellant has also drawn attention to the decision of Hon'ble Delhi High Court in the case of Incredible Unique Buildcon Pvt. Ltd. (2023) 4 ITAs No.3803 to 3805/Del/2023 153 Taxmann.com 179 (Delhi), On perusal of these, it is seen that there is bar on recovery of demand. However, the present appeal is in respect of not giving credit of TDS in respect of the amount which is not reflected in the 26AS form. As such no infirmity is seen in the order of the Assessing Officer in not granting credit of TDS when there is no evidence…

CIT v. Century Plyboards (I) Ltd. (153 Taxmann.com 179) — Cited in 8 Judgments | BharatTax