CIT v. Chokshi Contacts P. Ltd.

251 ITR 587High Court2001#11368 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2010 to 2023.

Judgments citing CIT v. Chokshi Contacts P. Ltd.

Saraf Exports, Sardarshahar vs. ACIT, Jhunjhunu

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

ITA 104/JPR/2021[2011-12]Status: DisposedITAT Jaipur20 Feb 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: None (Written submission)For Respondent: Ms Monisha Choudhary (Addl.CIT)

Section 143(3)Section 40Section 801BSection 80ISection 80L

…e decision is directly and squarely on the issue and that the issue is no more res integra, The Rajasthan High Court has also observed that its own previous judgments in the case of Saraf Seasoning Udyog [2009] 317 ITR 202 and Chokshi Contacts (P) Ltd. [2001] 251 ITR 587) were given prior to the judgment of the Hon'ble Apex Court in the case of Liberty India (supra) and thus are per- incurium. The Rajasthan High Court also held that the judgments in the case of Topman Exports [2012] 342 ITR 49 (SC) and Vikas Kalra v. CIT 7 Saraf Export vs. ACIT [2012] 345 ITR 557 (SC) cited before it, are in context of sec. 80H…

Ratan Plastic Industries, Mumbai vs. ACIT 24(3), Mumbai

In the result, appeal of the assessee is allowed in terms indicated hereinabove

ITA 213/MUM/2017[2003-04]Status: DisposedITAT Mumbai14 Nov 2017AY 2003-04

Bench: Shri R.C.Sharma, Am M/S. Ratan Plastic Industries Vs. Acit 24(3) R.No.401B, 4Th Floor 215, Atrium A-001, Ground Floor, Next To Courtyard Mariott Piramal Chambers, Nagar, Andheri (E) Lalbaug Mumbai – 400 093 Mumbai – 400 012 Pan/Gir No.Aaafr3886K Appellant) Respondent) ..

Section 143(3)Section 45Section 45(2)Section 48Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM M/s. Ratan Plastic Industries Vs. ACIT 24(3) R.No.401B, 4th Floor 215, Atrium A-001, Ground Floor, Next to Courtyard Mariott Piramal Chambers, Nagar, Andheri (E) Lalbaug Mumbai – 400 093 Mumbai – 400 012 PAN/GIR No.AAAFR3886K Appellant) Respondent) .. Assessee by Shri Kiran Kapadia Revenue by Ms. N. Hemalatha Date of Hearing 03/10/2017 Date of Pronouncement 14/11/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 36, Mumbai dated 26/10/2016 for A.Y. 2003-04 in the…

Saraf Export, Churu vs. ACIT, Jhunjhunu

In the result, Appeal of the Assessee is partly allowed for statistical purpose

ITA 32/JPR/2017[2006-07]Status: DisposedITAT Jaipur08 Nov 2017AY 2006-07

For Appellant: Shri Suresh Ojha (Advocate)For Respondent: Shri Prithvi Raj Meena (Addl.CIT)

Section 143(3)Section 147Section 148Section 154Section 80I

…provision is not considered or for that matter, any relevant provision of the Act is not considered while giving a judgment, it is treated as in per curium. 2.8 The Hon'ble High Court has taken its view while deciding the case of Chokshi Contracts (P) Ltd. in 251 ITR 587 (Raj.) that in case amended provisions of the Act: are not considered the judgment looses the character of a binding nature. The Court has also held as under:- "Coming to the judgment relied on by the Id. Counsel for the Revenue in Shree Engineer's case (supra), we are of the opinion that the answer question no.3 which was referred by the Tribuna…

DCIT, Circle - 10, Kolkata vs. Vesuvious India Ltd., Kolkata

ITA 563/KOL/2011[2003-04]Status: DisposedITAT Kolkata30 Dec 2016AY 2003-04

Bench: Hon’Ble Sri Aby T.Varkey, Jm & Dr.Arjun Lal Saini, Am ] I.T.A Nos.563&564/Kol/2011 Assessment Years : 2003-04 & 2004-05 D.C.I.T., Circle-10, -Vs.- Vesuvious India Ltd. Kolkata Kolkata [Pan : Aaacv 8995 Q] (Respondent) (Appellant) For The Appellant : Shri Rajat Kumar Kureel, Jcit, Sr.Dr For The Respondent : Shri Harish Agarwal, Ar Date Of Hearing : 20.12.2016. Date Of Pronouncement : 30.12.2016. Order

For Appellant: Shri Rajat Kumar Kureel, JCIT, Sr.DRFor Respondent: Shri Harish Agarwal, AR

Section 143(3)Section 80Section 80HSection 80I

…r of cases against which no special leave petitions were filed meaning thereby that the Department has accepted the view taken in these judgments. See CIT v. Nima Specific Family Trust reported in [2001] 248 ITR 29 Bom ; CIT v. Chokshi Contacts P. Ltd. [2001] 251 ITR 587 (Raj); CIT v. Amod Stamping [2005] 274 ITR 176 (Guj); CIT v. Mittal Appliances P. Ltd [2004] 270 ITR 65 (MP); CIT v. Rochiram and Sons [2004] 271 ITR 444 (R~); CIT v. Prakash Chandra Basant Kumar [2005] 276 ITR 664 (MP); CIT v. S.B. Oil Industries P. Ltd [2005] 274 ITR 495 (P&H); CIT v. SKG Engineering P.Ltd. [2005] 119 DL T 673 and CIT v. Lucky…

Commissioner of Incoem Tax Del vs. Unipatch Rubber Ltd

Appeal is dismissed

ITA - 38 / 2000HC Delhi05 Jan 2015

Section 260Section 80Section 80HSection 80ISection 80J

…of cases against which no special leave petitions were filed meaning thereby that the Department has accepted the view taken in these judgments. See CIT v. Nima Specific Family Trust reported in [2001] 248 ITR 29 (Bom); CIT v. Chokshi Contacts P. Ltd. [2001] 251 ITR 587 (Raj); CIT v. Amod Stamping [2005] 274 ITR 176 (Guj.); CIT v. Mittal Appliances P. Ltd. [2004] 270 ITR 65 (MP); CIT v. Rochiram and Sons [2004] 271 ITR 444 (Raj.); CIT v. Prakash Chandra Basant Kumar [2005] 276 ITR 664 (MP); CIT v. S. B. Oil Industries P. Ltd. [2005] 274 ITR 495 (P&H); CIT v. SKG Engineering P. Ltd. [2005] 119 DLT 673 and CIT v.…

Commissioner of Income Tax Del-III vs. Unipatch Rubber Ltd

Appeal is dismissed

ITA/38/2000HC Delhi05 Jan 2015

Section 260Section 80Section 80HSection 80ISection 80J

Income Tax Bangalore vs. Shalini Bhupal

ITTA/38/2000HC Telangana20 Jun 2013

Commissioner of Income Tax vs. M/s.Kakinada Co-operative Town Bank Limited

ITTA/571/2011HC Telangana28 Feb 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Great Eastern Exports vs. Assistant Commissioner of Income Tax

ITA/267/2008HC Delhi29 Nov 2010

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 80Section 80HSection 80I

…ITA 267 OF 2008, ITA 1316 OF 2008, ITA 4 OF 2009, Page 1 of 37 ITA 907 OF 2009, ITA 906 OF 2008, ITA 1002 OF 2008 REPORTABLE * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 267 OF 2008, ITA 1316 OF 2008 ITA 4 OF 2009, ITA 907 OF 2009 ITA 906 OF 2008, ITA 1002 OF 2008 % Judgment reserved on:13.07.2010 Date of Decision:29.11.2010. (1) ITA 267 OF 2008 M/s Great Eastern Exports ….APPELLANT Through: Mr. Kanan Kapoor, Advocate Versus The Commissioner o f Income Tax ….RESPONDENT Through: Ms. Prem…