CIT v. Diamond Dye Chem Ltd.

88 Taxmann.com 499High Court2017#21647 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(1)Section 143(3)

Judgments citing CIT v. Diamond Dye Chem Ltd.

INCOME TAX OFFICER, KOLLAM vs. OLAM AGRO INDIA PVT LTD, GURGAON , HARYANA

In the result, the appeal filed by the Revenue stands partly allowed for statistical purposes

ITA 591/COCH/2024[2021-22]Status: DisposedITAT Cochin31 Jul 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2021-22 The Income Tax Officer .......... Appellant Aayakar Bhavan, Karbala Jn., Kollam 601001 [Pan: Aabch6830P] Vs. Olam Agro India Pvt. Ltd. .......... Respondent Tower A, 2Nd Floor, Dlf Building No. 8 Dlf Qe S.O., Gurgaon 122002 Appellant By: Smt. Veni Raj, Cit-Dr Respondent By: Shri Uday Agarwal, Ca Date Of Hearing: 10.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Smt. Veni Raj, CIT-DRFor Respondent: Shri Uday Agarwal, CA

Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM Assessment Year: 2021-22 The Income Tax Officer .......... Appellant Aayakar Bhavan, Karbala Jn., Kollam 601001 [PAN: AABCH6830P] vs. Olam Agro India Pvt. Ltd. .......... Respondent Tower A, 2nd Floor, DLF Building No. 8 DLF QE S.O., Gurgaon 122002 Appellant by: Smt. Veni Raj, CIT-DR Respondent by: Shri Uday Agarwal, CA Date of Hearing: 10.06.2025 Date of Pronouncement: 31.07.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the Revenue is directed against the order of the Commissioner of Inc…

ASSISTANT COMMISSIONER OF INCOME TAX 6(1)(1), MUMBAI vs. M/S EPL LTD, MUMABI

ITA 2646/MUM/2022[2007-2008]Status: DisposedITAT Mumbai13 Jan 2023AY 2007-2008

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 2646/मुं/ 2022 ("न.व. 2007-08) Asstt.Commissioner Of Income Tax 6(1)(1), Room No.504, 5Th Floor, Aaykar Bhavan, Mk Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. M/S. Epl Ltd., Top Floor Times Tower, Kamala City, Senapati Bapat Marg, Lower Parel (W), Mumbai 400 013 Pan: Aaace-1568-L ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Jay Bhansali ""तवाद" "वारा/Respondent By : Ms. Richa Gulati सुनवाई क" "त"थ/ Date Of Hearing : 10/01/2023 घोषणा क" "त"थ/ Date Of Pronouncement : 13/01/2023 आदेश/ Order

For Appellant: Shri Jay BhansaliFor Respondent: Ms. Richa Gulati

Section 143(3)Section 145ASection 154

…आयकर अपील"य अ"धकरण मुंबई पीठ “ ई ”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ E ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 2646/मुं/ 2022 ("न.व. 2007-08) Asstt.Commissioner of Income Tax 6(1)(1), Room No.504, 5th Floor, Aaykar Bhavan, MK Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. M/s. EPL Ltd., Top Floor Times Tower, Kamala City, Senapati Bapat Marg, Lower Parel (W), Mumbai 400 013 PAN: AAACE-1568-L ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri…

ESSEL PROPACK LTD,MUMBAI vs. ASST CIT RG 6(2)(2), MUMBAI

In the result, the appeal is allowed

ITA 1397/MUM/2017[2007-08]Status: DisposedITAT Mumbai28 Sept 2018AY 2007-08

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2007-08 Essel Propack Ltd. Top Asst. Commissioner Of Floor, Times Tower, Vs. Income Tax, Range- Kamala City, Senapati 6(2)(2), Bapat Marg, Lower Parel, Aayakarbhavan Mumbai-400013. Mumbai-400020. Pan No. Aaace1568L Appellant Respondent Assessee By : Mr. Niraj Sheth, Ar Revenue By : Mr. D.W. Pansari, Dr Date Of Hearing : 25/09/2018 Date Of Pronouncement : 28/09/2018

For Appellant: Mr. Niraj Sheth, ARFor Respondent: Mr. D.W. Pansari, DR

Section 143(3)Section 145ASection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2007-08 Essel Propack Ltd. Top Asst. Commissioner of Floor, Times Tower, Vs. Income Tax, Range- Kamala City, Senapati 6(2)(2), Bapat Marg, Lower Parel, AayakarBhavan Mumbai-400013. Mumbai-400020. PAN No. AAACE1568L Appellant Respondent Assessee by : Mr. Niraj Sheth, AR Revenue by : Mr. D.W. Pansari, DR Date of Hearing : 25/09/2018 Date of pronouncement : 28/09/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant ass…

DCIT CIT 6(3), MUMBAI vs. MAHINDRA UGINE STEEL CO. LTD, MUMBAI

Appeal stands dismissed

ITA 6659/MUM/2014[2009-10]Status: DisposedITAT Mumbai11 Apr 2018AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.6659/Mum/2014 (िनधा"रण वष" / Assessment Year: 2009-10) Deputy Commissioner Of Income Tax Mahindra Cie Automotive Limited Circle-7(2)(1) (The Merged Entity Of Mahindra Ugine Steel Co.Ltd) 74,Ganesh Apartment Room No.338,3Rd Floor बनाम/ Opp.Sitladevi Temple Aaykar Bhavan,M.K.Road Vs. Lady Jamshedji Road, Mahim Mumbai-400 020 Mumbai-400 016 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacm-4998-G/Aabcm-6632-J (अपीलाथ" /Appellant) (""थ" / Respondent) : & Cross Objection No.96/Mum/2016 (िनधा"रण वष" / Assessment Year: 2009-10) Mahindra Cie Automotive Limited Assistant Commissioner Of (The Merged Entity Of Mahindra Ugine Steel Co.Ltd) Income Tax Range-6(3) बनाम/ Mahindra Towers,1St Floor Room No.573,5Th Floor Vs. Dr.G.M.Bhosale Marg, Worli Aaykar Bhavan, M.K.Road Mumbai-400 018 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aabcm-6632-J/Aaacm-4998-G (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: H.P.Mahajani & Prasad Bapat,Ld.AR’sFor Respondent: Saurabh Kumar Rai, Ld.DR

Section 143(3)Section 251(1)(a)Section 36Section 36(1)(iii)

…ITA No.6659/Mum/2014 &Co.No.96/Mum/2016 Mahindra Ugine Steel Co.Ltd Assessment Year 2009-10 आयकर अपीलीय अिधकरण “आई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI "ी श""जीत दे, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.6659/Mum/2014 (िनधा"रण वष" / Assessment Year: 2009-10) Deputy Commissioner of Income Tax Mahindra CIE Automotive Limited Circle-7(2)(1) (The merged entity of Mahindra Ugine Steel Co.Ltd) 74,Ganesh Apartment Room No.338,3rd Floor बनाम/ Opp.Sitladevi Temple Aaykar Bhavan,M.K.Roa…