CIT v. Dewan Kraft System Pvt Ltd.

160 Taxmann 343High Court2007#9660 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Issues it is cited on

section 115bbe(1)section 80ia(5)section 69dsection 71initial assessment yearset off of lossessection 80ia(4)deduction under section 80iadeduction u/s 80iaeligible businesssection 69bsection 80ia

Judgments citing CIT v. Dewan Kraft System Pvt Ltd.

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed and the appeals filed by the Revenue are dismissed

ITA 427/PUN/2024[2015-16]Status: DisposedITAT Pune17 Oct 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(35)Section 132Section 133ASection 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2015-16 M/s. Giriraj Enterprises DCIT, 1 Modi Baug, Building A, Central Circle – 1(1), Pune Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) IT(SS)A Nos.23 to 25/PUN/2024 Assessment Years : 2017-18 to 2019-20 DCIT, M/s. Giriraj Enterprises Central Circle – 1(1), Pune 1 Modi Baug, Building A, Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessee by : Shri Nikhil S P…

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 418/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 417/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE vs. LB KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 240/PUN/2024[2017-18]Status: DisposedITAT Pune05 Jul 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DCIT, PUNE vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 1088/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DCIT CIRCLE 7, BODHI TOWER SALISBURY PARK vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 1046/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

THE ACIT,BHARUCH CIRCLE,, BHARUCH vs. BHARUCH ENVIRO INFRASTRUCTURE LTD.,, ANKLESHWAR

In the result, this ground of appeal is allowed for statistical purpose

ITA 1867/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 1849 & 1867/AHD/2014 (AY 2008-09) (Hearing in Virtual Court) Bharuch Enviro Infrastructure Dy. Commissioner of Income Ltd. Tax, Bharuch Circle 117-118,GIDC Estate, Bharuch-392001 Ankleshwar, Gujarat-393 002 PAN : AAACB 8075 F Vs Assistant Commissioner of income Bharuch Enviro Infrastructure Tax, Bharuch Circle, Above Bank Ltd. of Baroda, 117-118,GIDC Estate, Station Road, Bharuch-392001 Ankleshwar, Gujarat-393 002 Applicant Respondent Assessee by Shri Saurabh Sopar…

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,BHARUCH vs. THE DY.CIT.,BHARUCH CIRCLE,, BHARUCH

In the result, this ground of appeal is allowed for statistical purpose

ITA 1849/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 1849 & 1867/AHD/2014 (AY 2008-09) (Hearing in Virtual Court) Bharuch Enviro Infrastructure Dy. Commissioner of Income Ltd. Tax, Bharuch Circle 117-118,GIDC Estate, Bharuch-392001 Ankleshwar, Gujarat-393 002 PAN : AAACB 8075 F Vs Assistant Commissioner of income Bharuch Enviro Infrastructure Tax, Bharuch Circle, Above Bank Ltd. of Baroda, 117-118,GIDC Estate, Station Road, Bharuch-392001 Ankleshwar, Gujarat-393 002 Applicant Respondent Assessee by Shri Saurabh Sopar…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BANGALORE vs. M/S. ATRIA POWER CORPORATION PRIVATE LIMITED, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 1097/BANG/2019[2014-15]Status: DisposedITAT Bangalore12 Oct 2021AY 2014-15

Bench: Shri George George K.And Shri B.R. Baskaran

For Appellant: Shri K. Sankar Ganesh, D.RFor Respondent: Shri V. Srinivasan, A.R
Section 143(3)Section 148Section 14ASection 80I

…ITA Nos.1096 & 1097/Bang/2019 M/s. Atria Power Corporation Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBERAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1096 & 1097/Bang/2019 AssessmentYears:2013-14 & 2014-15 Deputy Commissioner M/s. Atria Power Corporation Pvt. Ltd. of Income-tax # 11, 1st Floor Circle-1(1)(1) Commissariat Road Vs. Bengaluru Bangalore 560 025 PAN NO : AABCA1880E APPELLANT RESPONDENT Appellant by : Shri K. Sankar Ganesh, D.R. Respondent by : Shri V. Srinivasan, A.R. Date of Hearing : 12.10.2021 Date of Pronounc…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BANGALORE vs. M/S. ATRIA POWER CORPORATION PRIVATE LIMITED, BANGALORE

In the result, both the appeals of the assessee are dismissed

ITA 1096/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Oct 2021AY 2013-14

Bench: Shri George George K.And Shri B.R. Baskaran

For Appellant: Shri K. Sankar Ganesh, D.RFor Respondent: Shri V. Srinivasan, A.R
Section 143(3)Section 148Section 14ASection 80I

…ITA Nos.1096 & 1097/Bang/2019 M/s. Atria Power Corporation Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBERAND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1096 & 1097/Bang/2019 AssessmentYears:2013-14 & 2014-15 Deputy Commissioner M/s. Atria Power Corporation Pvt. Ltd. of Income-tax # 11, 1st Floor Circle-1(1)(1) Commissariat Road Vs. Bengaluru Bangalore 560 025 PAN NO : AABCA1880E APPELLANT RESPONDENT Appellant by : Shri K. Sankar Ganesh, D.R. Respondent by : Shri V. Srinivasan, A.R. Date of Hearing : 12.10.2021 Date of Pronounc…

ACIT 21(2), MUMBAI vs. MARUDHAR FASHIONS, MUMBAI

In the result, all the appeals filed by the revenue are dismissed

ITA 6967/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Mar 2019AY 2012-13

Bench: Shri G Manjunatha ()

Section 1Section 80I

…1 Marudhar Fashions IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri G Manjunatha (ACCOUNTANT MEMBER) AND Shri Ravish Sood (JUDICIAL MEMBER) ITA No.6967/Mum/2017 - AY 2012-13 ITA No.6968/Mum/2017 - AY 2013-14 ITA No.6969/Mum/2017 - AY 2014-15 ACIT-21(2), MumbaI vs M/s Marudhar Fashions 8, Cama Industrial Estate Sun Mill Compound, Lower Parel (W) Mumbai400 013 PAN : AAAFM3463F APPELLANT RESPONDEDNT Appellant by Shri D.G. Pansari Respondent by Shri Vimal Punmiya Date of hearing 26-02-2019 Date of pronouncement 27-03-2019 O R D E R Per G Manjunatha, AM : These three appeals filed b…