CIT v. G. M Knitting

12 SCC 272Reported decision2016#8326 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 143(1)Section 80JJAASection 10BSection 139(1)Section 32(1)(ii-a)Section 80-IBSection 10B(8)Section 143(1)(a)

Issues it is cited on

section 10b(8)section 80jjasection 80jjaasection 108section 80ia(4)(i)section 10badditional depreciationsection 80ia(4)section 32(1)deduction u/s 80iasection 80ibsection 143(1)(a)

Judgments citing CIT v. G. M Knitting

EXPERT GLOBAL SOLUTIONS PRIVATE LIMITED,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1 AURANGABAD, AURANGABAD

In the result, both the appeals filed by the assessee are allowed

ITA 2557/PUN/2025[2022-2023]Status: DisposedITAT Pune10 Apr 2026AY 2022-2023

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

For Appellant: Shri Rajat SoniFor Respondent: Shri Mukul Kulkarni (virtually)
Section 139(1)Section 143(1)Section 44ASection 80J

…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.2556 & 2557/PUN/2025 Assessment years : 2021-22 & 2022-23 Expert Global Solutions Private Limited DCIT, Circle 1, Plot No.T 11, MIDC Area, Chikalthana, Vs. Aurangabad Aurangabad – 431210 PAN: AAACE8345H (Appellant) (Respondent) Assessee by : Shri Rajat Soni Department by : Shri Mukul Kulkarni (virtually) Date of hearing : 07-04-2026 Date of pronouncement : 10-04-2026 O R D E R PER BENCH: The above 2 appeals filed by the assessee are directed against the separate ord…

EXPERT GLOBAL SOLUTIONS PRIVATE LIMITED,AURANGABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1, AURANGABAD, AURANGABAD

In the result, both the appeals filed by the assessee are allowed

ITA 2556/PUN/2025[2021-2022]Status: DisposedITAT Pune10 Apr 2026AY 2021-2022

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

For Appellant: Shri Rajat SoniFor Respondent: Shri Mukul Kulkarni (virtually)
Section 139(1)Section 143(1)Section 44ASection 80J

…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.2556 & 2557/PUN/2025 Assessment years : 2021-22 & 2022-23 Expert Global Solutions Private Limited DCIT, Circle 1, Plot No.T 11, MIDC Area, Chikalthana, Vs. Aurangabad Aurangabad – 431210 PAN: AAACE8345H (Appellant) (Respondent) Assessee by : Shri Rajat Soni Department by : Shri Mukul Kulkarni (virtually) Date of hearing : 07-04-2026 Date of pronouncement : 10-04-2026 O R D E R PER BENCH: The above 2 appeals filed by the assessee are directed against the separate ord…

BUILT UP,PUNE vs. ADIT, BANGLORE

In the result, the appeal of the assessee stands allowed

ITA 2531/PUN/2025[2019-2020]Status: DisposedITAT Pune10 Feb 2026AY 2019-2020

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2019-20 Built Up Adit, Cpc, Bangalore 1, Samda Apartment, Vs. Dr Ketkar Margs, Ghodke Chowk, Pune – 411004 Pan: Aaefb6432D (Appellant) (Respondent)

For Appellant: Shri V L JainFor Respondent: Shri Chandra Vijay, CIT
Section 139(1)Section 143(1)Section 80I

…processing the return of income as the notice u/s. 143(1)(a) of the Act was issued by the CPC to the assessee on 23.11.2023. 3. The issue is squarely covered by the decision of Hon'ble Supreme Court in the case of CIT V. G. M Knitting bahotries (P) Ltd. (2016/12 SCC 272/[2016] 71 taxmann.com 35/376 ITR 456 (SC), wherein the Hon'ble Supreme Court has held that, even though it is necessary to file certificate in Form 10CCB along with the return of income, but even if the same has not been filed with the return of income, but the same was filed before the final order of assessment was made, the assessee was entitled…

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD -1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 127/GTY/2023[2017-18]Status: DisposedITAT Guwahati28 Oct 2025AY 2017-18

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 126/GTY/2023 Assessment Year: 2016-17 & I.T.A. No. 127/GTY/2023 Assessment Year: 2017-18 Deepa Jhunjhunwala, Juhar Market, Shillong, East Khasi, Hills, Meghalaya - 793001 [PAN: ABWPJ6894N] .....................…...……………....Appellant vs. Income Tax Officer, Ward-1, Shillong, Aayakar Bhawan, Kharmalki Road, Shillong - 793001 ....................................... Respondent Appearances by: Assessee represented by : Ramesh Goenka, Adv…

DEEPA JHUNJHUNWALA,SHILLONG vs. INCOME TAX OFFICER, WARD - 1, SHILLONG, SHILLONG

In the result, the appeal of the assessee stands allowed

ITA 126/GTY/2023[2016-17]Status: DisposedITAT Guwahati28 Oct 2025AY 2016-17

Bench: the Ld. CIT(A) and thereafter aggrieved the assessee has approached the ITAT with the following grounds:

Section 139(4)Section 139(9)Section 143(1)Section 250Section 80Section 80ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 126/GTY/2023 Assessment Year: 2016-17 & I.T.A. No. 127/GTY/2023 Assessment Year: 2017-18 Deepa Jhunjhunwala, Juhar Market, Shillong, East Khasi, Hills, Meghalaya - 793001 [PAN: ABWPJ6894N] .....................…...……………....Appellant vs. Income Tax Officer, Ward-1, Shillong, Aayakar Bhawan, Kharmalki Road, Shillong - 793001 ....................................... Respondent Appearances by: Assessee represented by : Ramesh Goenka, Adv…

SAHYADRI FARMERS PRODUCER COMPANY LIMITED,NASHIK vs. ACIT CIRCLE - 1, NASHIK

In the result, the appeal of the assessee stands allowed

ITA 951/PUN/2025[2017-18]Status: DisposedITAT Pune08 Oct 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.951/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Sahyadri Farmers Producer Vs. Acit, Circle-1, Nashik. Company Limited, Survey No.1102/8, Behind Police Head Quarter, Adgaon, Nashik- 422003. Pan : Aapcs1516D Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Amit Bobde Date Of Hearing : 30.07.2025 Date Of Pronouncement : 08.10.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.03.2025 Passed By Ld. Addl./Jcit(A)-6, Delhi [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “ (All The Grounds Are Without Prejudice To Each Other) 1. The Learned Addl/Jcit (A)-6 Delhi Erred In Law & Fact In Upholding Disallowance U/S Boib(114) Amounting To Rs.8,73,57,770 Made By Learned Dcit, Cpc (Hereinafter

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amit Bobde
Section 143(1)Section 801BSection 80I

…processing the return of income as the notice u/s. 143(1)(a) of the Act was issued by the CPC to the assessee on 23.11.2023. 3. The issue is squarely covered by the decision of Hon'ble Supreme Court in the case of CIT V. G. M Knitting bahotries (P) Ltd. (2016/12 SCC 272/[2016] 71 taxmann.com 35/376 ITR 456 (SC), wherein the Hon'ble Supreme Court has held that, even though it is necessary to file certificate in Form 10CCB along with the return of income, but even if the same has not been filed with the return of income, but the same was filed before the final order of assessment was made, the assessee was entitled…

NEENOPAL INTELLIGENT SOLUTIONS PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER, WARD-5(1)(1), BANGALORE

In the result, the appeal of the assessee stands allowed

ITA 1104/BANG/2025[2021-22]Status: DisposedITAT Bangalore26 Sept 2025AY 2021-22

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2021-22 M/S. Neenopal Intelligent Solutions Pvt. Ltd., Vs. Ito, L-148 Bhive Workspace 5Th Main, Sector 6, Ward – 5(1)(1), Hsr Layout S.O. Hsr Layout S.O, Bangalore. Bangalore South – 560 102, Karnataka. Pan : Aafcn 2569 P Appellant Respondent Assessee By : Shri. Kaushik M, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 17.09.2025 Date Of Pronouncement : 26.09.2025

For Appellant: Shri. Kaushik M, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 143(3)Section 80ISection 80J

…turn of income as the notice u/s. 143(1)(a) of the Act was issued by the CPC to the assessee on 23.11.2023. 3. The issue is squarely covered by the decision of Hon'ble Supreme Court in the case of CIT, Maharashtra Vs. G. M. Knitting Industries Pvt. Ltd. [2016]12 SCC 272, wherein the Hon'ble Supreme Court has held that, even though it is necessary to file certificate in Form 10CCB along with the return of income, but even if the same has not been filed with the return of income, but the same was filed before the final order of assessment was made, the assessee was entitled to claim deduction u/s. 80-IB of the Act.…

ELECTRONICA FINANCE LIMITED,PUNE vs. INCOME TAX OFFICER, PMT BUILDING, PUNE

In the result, the appeal of the assessee stands allowed

ITA 1112/PUN/2025[2023-24]Status: DisposedITAT Pune26 Aug 2025AY 2023-24

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1111 & 1112/Pun/2025 िनधा"रण वष" / Assessment Years : 2022-23 & 2023-24 Electronica Finance Limited, Vs. Dcit, Cpc, Bengaluru. Audumber, 101/1, Dr. Ketkar Road, Pune City, Deccan, Gymkhana, S.O., Pune- 411004. Pan : Aaace4577B Appellant Respondent Assessee By : Shri Narendra Joshi (Virtual) Revenue By Shri Ramnath P. Murkunde : Date Of Hearing : 21.08.2025 Date Of Pronouncement : 26.08.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 28.02.2025 Passed By Ld. Addl./Jcit(A)-1, Surat [‘Ld. Cit(A)’] For The Assessment Years 2022-23 & 2023-24 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1111/Pun/2025 For Assessment Year 2022-23 As The Lead Case For Adjudication.

For Appellant: Shri Narendra Joshi (Virtual)
Section 139(1)Section 143(1)Section 80J

…ocessing the return of income as the notice u/s. 143(1)(a) of the Act was issued by the CPC to the assessee on 23.11.2023 3. The issue is squarely covered by the decision of Hon'ble Supreme Court in the case of CIT v. G. M. Knitting Industries (P.) Ltd. [2016]12 SCC 272/[2016] 71 taxmann.com 35/376 ITR 456 (SC), wherein the Hon'ble Supreme Court has held that, even though it is necessary to file certificate in Form 10CCB along with the return of income, but even if the same has not been filed with the return of income, but the same was filed before the final order of assessment was made, the assessee was entitled…

ELECTRONICA FINANCE LIMITED,PUNE vs. INCOME TAX OFFICER, PMT BUILDING, PUNE

In the result, the appeal of the assessee stands allowed

ITA 1111/PUN/2025[2022-23]Status: DisposedITAT Pune26 Aug 2025AY 2022-23

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1111 & 1112/Pun/2025 िनधा"रण वष" / Assessment Years : 2022-23 & 2023-24 Electronica Finance Limited, Vs. Dcit, Cpc, Bengaluru. Audumber, 101/1, Dr. Ketkar Road, Pune City, Deccan, Gymkhana, S.O., Pune- 411004. Pan : Aaace4577B Appellant Respondent Assessee By : Shri Narendra Joshi (Virtual) Revenue By Shri Ramnath P. Murkunde : Date Of Hearing : 21.08.2025 Date Of Pronouncement : 26.08.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 28.02.2025 Passed By Ld. Addl./Jcit(A)-1, Surat [‘Ld. Cit(A)’] For The Assessment Years 2022-23 & 2023-24 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1111/Pun/2025 For Assessment Year 2022-23 As The Lead Case For Adjudication.

For Appellant: Shri Narendra Joshi (Virtual)
Section 139(1)Section 143(1)Section 80J

…ocessing the return of income as the notice u/s. 143(1)(a) of the Act was issued by the CPC to the assessee on 23.11.2023 3. The issue is squarely covered by the decision of Hon'ble Supreme Court in the case of CIT v. G. M. Knitting Industries (P.) Ltd. [2016]12 SCC 272/[2016] 71 taxmann.com 35/376 ITR 456 (SC), wherein the Hon'ble Supreme Court has held that, even though it is necessary to file certificate in Form 10CCB along with the return of income, but even if the same has not been filed with the return of income, but the same was filed before the final order of assessment was made, the assessee was entitled…

DESAI INFRA PROJECTS (I) PRIVATE LIMITED,PUNE vs. CIT(A), PUNE-11, PUNE

In the result, the appeal of the assessee stands

ITA 1852/PUN/2024[2022-23]Status: DisposedITAT Pune30 Dec 2024AY 2022-23

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P Murkunde
Section 143(1)Section 288Section 44ASection 801ASection 801A(7)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.No.1852/PUN./2024 Assessment Year 2022-2023 Desai Infra Projects (I) The Commissioner of Income Private Limited, Unit Tax (Appeals), Pune-11, No.303, Gera 77, Ramwadi, Aaykar Sadan, Bodhi Towers, vs. Survey No.2016/1, F.No.88, Salisbury Park, PUNE. Kalyani Nagar, PUNE. PIN – 411 037. PIN – 411 006. Maharashtra. Maharashtra. PAN AADCD0443N (Appellant) (Respondent) For Assessee : Shri Nikhil S. Pathak For Revenue : Shri Ramnath P Murkunde Date of Hearing : 12.12.20…

TARASAFE INTERNATIONAL PRIVATE LIMITED,KOLKATA vs. DDIT, CPC,, BENGALURU

In the result, the appeal of the assessee stands allowed

ITA 627/KOL/2024[2023-24]Status: DisposedITAT Kolkata03 Oct 2024AY 2023-24

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

Section 10BSection 10B(8)Section 143(1)(a)Section 250Section 32(1)Section 80Section 80J

…turn of income as the notice u/s. 143(1)(a) of the Act was issued by the CPC to the assessee on 23.11.2023. 3. The issue is squarely covered by the decision of Hon’ble Supreme Court in the case of CIT, Maharashtra Vs. G. M. Knitting Industries Pvt. Ltd. [2016]12 SCC 272, wherein the Hon’ble Supreme Court has held that, even though it is necessary to file certificate in Form 10CCB along with the return of income, but even if the same has not been filed with the return of income, but the same was filed before the final order of assessment was made, the assessee was entitled to claim deduction u/s. 80-IB of the Act.…

M/S. SHAILDEEP ENGINEERING P. LTD., RAJKOT,RAJKOT vs. THE DCIT, CPC, BANGALORE, BANGALORE

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

ITA 85/RJT/2023[2019-20]Status: HeardITAT Rajkot07 Jul 2023AY 2019-20

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2019-20 Shaildeep Engineering P.Ltd. Vs. Adit, Cpc C-1/38, Gidc, Aji Industrial Delhi. Estate, Phase-1, Rajkot Sanosara B.O.,Jaliya Rajkot 360 003. Pan : Aaecs 9245 E अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : Shri Akash Goda, Ld.Ar Revenue By : Shri B.D. Gupta, Ld.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/07/2023 घोषणा क" तार"ख /Date Of Pronouncement: 07/07/2023 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Passed By The Ld.Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre (Nfac), Delhi Under Section 250(6) Of The Income Tax Act, 1961 ("The Act" For Short) Dated 27.12.201 Pertaining To The Asst.Year 2019-20. 2. As Transpires From Orders Of The Authority Below, The Grievance Of The Assessee Is Vis-À-Vis Adjustment Made To The Income Of The Assessee In The Intimation Made Under Section 143(1) Of The Act By Way Of Disallowance Of Deduction Claimed Under Section 80Jja Of The Act Amounting To Rs.2,02,500/- & Disallowance Of Employees’ 2 Contribution To Esi & Pf In Terms Of Section 36(1)(Va) Amounting To Rs.2,81,444/-. The Reasons For Disallowance Of Deduction Under Section 80Jja Being Non-Filing Of Necessary Audit Report In Form No.10Da Along With Return Of Income & That For Disallowance Of Employees’ Contribution To Esi & Pf Being Late Deposit Of The Same With The Requisite Funds.

For Appellant: Shri Akash Goda, Ld.ARFor Respondent: Shri B.D. Gupta, ld.Sr.DR
Section 11Section 143(1)Section 250(6)Section 36(1)(va)Section 80J

…ue relating to denial of deduction allowable under Chapter VIA of the Act, which includes section 80JJA of the Act, on account of non- filing of the requisite form, has been dealt by the Hon’ble Apex Court in the case of G M Knitting Industries (P) Ltd.(2016) 12 SCC 272, holding that it is a mere procedural requirement and if the same is filed during the assessment proceedings the assessee should not be denied the benefit of deduction. The appellate proceedings being continuation of the assessment proceedings, merely because the assessee filed the same during the appellate proceedings, it cannot be stated that ra…

THE PRINCIPAL COMMISSIONER OF INCOME TAX III, BANGALORE vs. M/S WIPRO LIMITED

C.A. No.-001449-001449 - 2022Supreme Court11 Jul 2022

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 10BSection 139(1)Section 72

…S. Ganesh, learned counsel appearing on behalf of the assessee that on interpretation of Section 10B (8) of the IT Act, the case is squarely covered by the judgment of this Court in the case of CIT, Maharashtra v. G.M. Knitting Industries Pvt. Ltd. (2016) 12 SCC 272. It is submitted that the case involved a claim for additional depreciation on plant and machinery under Section 32(1) (ii-a) of the IT Act. That provision gave the assessee the option to claim additional depreciation, over and above the usual or ordinary depreciation mandatorily allowed under Section 32(1) of the IT Act. This option had…