CIT v. Emptee Poly-Yarn (P.) Ltd.

188 Taxmann 188Supreme Court of India2010#16283 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2025.

Also reported as

229 CTR 1

Sections most often in play

Section 1961Section 250 of the Income Tax ActSection 132Section 147Section 153ASection 131 of the Income Tax ActSection 132 of the Income Tax ActSection 133(6) of the Income Tax Act
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Issues it is cited on

section 133section 131section 133(6)assistant commissionersection 153section 153asection 132section 15section 13section 147previous yearsection 25

Judgments citing CIT v. Emptee Poly-Yarn (P.) Ltd.

Assistant Commissioner of Income Tax, Central Circle, Vapi vs. Gujarat Polysol Chemicals Limited, Vapi

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

ITA 66/SRT/2025[2022-23]Status: DisposedITAT Surat26 Nov 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Om Prakash Kant & & Assistant Commissioner Of Vs. Gujarat Polysol Income Tax Chemicals Limited 9Th Floor, Fortune Square Ii, 1, Plot No. 1734, 3Rd Daman Road, Chala, Vapi Phase, Gidc, Vapi, 396191 Gujarat 396195 Pan/Gir No. Aaacg8908Q (Applicant) (Respondent)

Section 250

…the case of CIT vs. Virtual Soft Systems Ltd. [2018] 92 taxmann.com 370 (SC)/[2018] 255 Taxman 352 (SC)/[2018] 404 ITR 409 (SC)/[2018] 302 CTR 65 (SC) [24- 04[2018]; CIT vs. Emptee Poly-Yarn (P.) Ltd. [2010] 188 Taxman 188 (SC)/[2010] 320 ITR 665 (SC)/[2010] 229 CTR 1 (SC)[20-01- 2010) and in the case of PCIT (Inv.) & Ors. Vs. Laljibhai Kanjibhai Mandalia 2022 IETL 1944: (2022) 446 ITR 18: (2022) 327 CTR 353: (2022) 215 DTR 417: (2022) 288 Taxman 361. 11. On merit of the addition, the Ld. AR of the assessee also relied upon the decision of Hon'ble Delhi High Court in the case of CIT vs. JMD Computers & Communica…

Assistant Commissioner of Income Tax, Central Circle, Vapi vs. Gujarat Polysol Chemicals Limited, Vapi

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

ITA 65/SRT/2025[2021-22]Status: DisposedITAT Surat26 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Om Prakash Kant & & Assistant Commissioner Of Vs. Gujarat Polysol Income Tax Chemicals Limited 9Th Floor, Fortune Square Ii, 1, Plot No. 1734, 3Rd Daman Road, Chala, Vapi Phase, Gidc, Vapi, 396191 Gujarat 396195 Pan/Gir No. Aaacg8908Q (Applicant) (Respondent)

Section 250

…the case of CIT vs. Virtual Soft Systems Ltd. [2018] 92 taxmann.com 370 (SC)/[2018] 255 Taxman 352 (SC)/[2018] 404 ITR 409 (SC)/[2018] 302 CTR 65 (SC) [24- 04[2018]; CIT vs. Emptee Poly-Yarn (P.) Ltd. [2010] 188 Taxman 188 (SC)/[2010] 320 ITR 665 (SC)/[2010] 229 CTR 1 (SC)[20-01- 2010) and in the case of PCIT (Inv.) & Ors. Vs. Laljibhai Kanjibhai Mandalia 2022 IETL 1944: (2022) 446 ITR 18: (2022) 327 CTR 353: (2022) 215 DTR 417: (2022) 288 Taxman 361. 11. On merit of the addition, the Ld. AR of the assessee also relied upon the decision of Hon'ble Delhi High Court in the case of CIT vs. JMD Computers & Communica…

Assistant Commissioner of Income Tax, Central Circle, Vapi vs. Gujarat Polysol Chemicals Limited, Vapi

In the result, the appeal of assessee is partly allowed

ITA 64/SRT/2025[2019-20]Status: DisposedITAT Surat26 Nov 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Om Prakash Kant

Section 250

…the case of CIT vs. Virtual Soft Systems Ltd. [2018] 92 taxmann.com 370 (SC)/[2018] 255 Тахтап 352 (SC)/[2018] 404 ITR 409 (SC)/[2018] 302 CTR 65 (SC) [24- 04[2018]; CIT vs. Emptee Poly-Yarn (P.) Ltd. [2010] 188 Τахтап 188 (SC)/[2010] 320 ITR 665 (SC)/[2010] 229 CTR 1 (SC)[20-01- 2010) and in the case of PCIT (Inv.) & Ors. Vs. Laljibhai Kanjibhai Mandalia 2022 IETL 1944: (2022) 446 ITR 18: (2022) 327 CTR 353: (2022) 215 DTR 417: (2022) 288 Тахтап 361. 11. On merit of the addition, the Ld. AR of the assessee also relied upon the decision of Hon'ble Delhi High Court in the case of CIT vs. JMD Computers & Communica…

DCIT, Vapi vs. Gujarart Polysol Chemical Ltd, Vapi

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

ITA 595/SRT/2023[2018-19]Status: DisposedITAT Surat28 Dec 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.513 & 595/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Gujarat Polysol Chemicals Ltd. Assistant Commissioner Of 1, Plot No.1734, 3Rd Phase. Income Tax, Central Circle-1, Vs Gidc, Vapi-396195 Vapi, 8Th Floor, Fortune Square- Pan No. Aaacg 8908 Q Ii, Above Tbz, Chala-396191 अपीलाथ"/Appellant ""थ" /Respondent /Ita No.595/Srt/2023 (Ay 2018-19) Deputy Commissioner Of Gujarat Polysol Chemicals Ltd., Income Tax, Central Circle, I, Plot No.1734, 3Rd Phase, Gidc, Vs Vapi, 9Th Floor, Fortune Vapi-396195 Pan No.Aaacg 8908 Q Square-Ii, Daman Road, Chala, Vapi-396191 अपीलाथ"/Appellant ""थ" /Respondent

Section 147Section 148Section 156Section 254(1)Section 270A

…n the case of CIT vs. Virtual Soft Systems Ltd. [2018] 92 taxmann.com 370 (SC)/[2018] 255 Taxman 352 (SC)/[2018] 404 ITR 409 (SC)/[2018] 302 CTR 65 (SC) [24-04[2018]; CIT vs. Emptee Poly-Yarn (P.) Ltd. [2010] 188 Taxman 188 (SC)/[2010] 320 ITR 665 (SC)/[2010] 229 CTR 1 (SC)[20-01-2010] and in the case of PCIT (Inv.) & Ors. Vs. Laljibhai Kanjibhai Mandalia 2022 IETL 1944: (2022) 446 ITR 18 : (2022) 327 CTR 353 : (2022) 215 DTR 417 : (2022) 288 Taxman 361. 11. On merit of the addition, the Ld. AR of the assessee also relied upon the decision of Hon’ble Delhi High Court in the case of CIT vs. JMD Computers & Communi…

Gujarat Polysol Chemicals Limited Limited, Vapi vs. The Asst. Commissioner of Income Tax, Central Circle-1, Vapi

In the result, the appeal of assessee is partly allowed whereas appeal of Revenue is dismissed

ITA 513/SRT/2023[2018-19]Status: DisposedITAT Surat28 Dec 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.513 & 595/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Gujarat Polysol Chemicals Ltd. Assistant Commissioner Of 1, Plot No.1734, 3Rd Phase. Income Tax, Central Circle-1, Vs Gidc, Vapi-396195 Vapi, 8Th Floor, Fortune Square- Pan No. Aaacg 8908 Q Ii, Above Tbz, Chala-396191 अपीलाथ"/Appellant ""थ" /Respondent /Ita No.595/Srt/2023 (Ay 2018-19) Deputy Commissioner Of Gujarat Polysol Chemicals Ltd., Income Tax, Central Circle, I, Plot No.1734, 3Rd Phase, Gidc, Vs Vapi, 9Th Floor, Fortune Vapi-396195 Pan No.Aaacg 8908 Q Square-Ii, Daman Road, Chala, Vapi-396191 अपीलाथ"/Appellant ""थ" /Respondent

Section 147Section 148Section 156Section 254(1)Section 270A

…n the case of CIT vs. Virtual Soft Systems Ltd. [2018] 92 taxmann.com 370 (SC)/[2018] 255 Taxman 352 (SC)/[2018] 404 ITR 409 (SC)/[2018] 302 CTR 65 (SC) [24-04[2018]; CIT vs. Emptee Poly-Yarn (P.) Ltd. [2010] 188 Taxman 188 (SC)/[2010] 320 ITR 665 (SC)/[2010] 229 CTR 1 (SC)[20-01-2010] and in the case of PCIT (Inv.) & Ors. Vs. Laljibhai Kanjibhai Mandalia 2022 IETL 1944: (2022) 446 ITR 18 : (2022) 327 CTR 353 : (2022) 215 DTR 417 : (2022) 288 Taxman 361. 11. On merit of the addition, the Ld. AR of the assessee also relied upon the decision of Hon’ble Delhi High Court in the case of CIT vs. JMD Computers & Communi…

M/S. Indagro Foods Ltd., Mumbai vs. ACIT - (OSD) 2(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 7342/MUM/2008[2003-2004]Status: DisposedITAT Mumbai26 Apr 2019AY 2003-2004

Bench: Shri Pawan Singh & Shri N.K. Pradhan

For Appellant: Shri Percy Pardiwala, with Ms. Vasanti PatelFor Respondent: Shri Chaitnya Anjaria and Sh. Manoj Kumar Singh (Sr.DR’s)
Section 254(1)Section 80HSection 80I

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA No. 7343/Mum/2008 (Assessment Year 2004-05) M/s Indagro Foods Ltd., ACIT (OSD)-2(1), Allana House, 4 J.A. Allana Aayakar Bhavan, M.K. Road, Vs. Marg, Kolaba, Mumbai-400020. Mumbai-400001. PAN: AAACI6584Q Appellant Respondent Appellant by : Shri Percy Pardiwala, with Ms. Vasanti Patel & Shri Apurva Shah (AR) Respondent by : Shri Chaitnya Anjaria and Sh. Manoj Kumar Singh (Sr.DR’s) Date of Hearing : 12.04.2018 Date of Pronouncement : 26.04.2019 ORDER UNDER SECTION 254(1)…

CIT v. Emptee Poly-Yarn (P.) Ltd. (188 Taxmann 188) — Cited in 6 Judgments | BharatTax