CIT v. Godhra Electricity Co. Ltd.

140 ITR 657High Court1983#13396 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 28(iv)surrender of incomeright to receivemercantile system of accountingloose paperssection 28section 234asection 133aincome-tax officersection 131section 115bbesection 139(1)

Judgments citing CIT v. Godhra Electricity Co. Ltd.

Shri Shyamsundar Soni Karta HUF, Bikaner vs. ACIT, Circle, Bikaner

In the results the appeal filed by the

ITA 67/JODH/2023[2019-20]Status: DisposedITAT Jodhpur07 Aug 2023AY 2019-20

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

…s as brought to tax by the ITO did not represent the income which had really accrued to the assessee-company during the relevant previous years. The High Court was in error in upsetting the said view of the Tribunal.—CIT vs. Godhra Electricity Co. Ltd. (1983) 140 ITR 657 (Guj) ;CIT vs. Shoorji Vallabhdas & Co. (1962) 46 ITR 144 (SC) CIT vs. Birla Gwalior (P) Ltd. (1973) 89 ITR 266 (SC) ; Poona Electric Supply Co. Ltd. vs. CIT (1965) 57 ITR 521 (SC) State Bank of Travancore vs. CIT (1986) 158 ITR 102 (SC) and H.M. Kashiparekh & Co. Ltd. vs. CIT (1960) 39 ITR 706 (Bom) : TC 39R.791 applied. " Highway Construction C…

Shri Shyamsundar Soni Karta HUF, Bikaner vs. ACIT, Circle, Bikaner

In the results the appeal filed by the

ITA 66/JODH/2023[2018-19]Status: DisposedITAT Jodhpur07 Aug 2023AY 2018-19

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

…s as brought to tax by the ITO did not represent the income which had really accrued to the assessee-company during the relevant previous years. The High Court was in error in upsetting the said view of the Tribunal.—CIT vs. Godhra Electricity Co. Ltd. (1983) 140 ITR 657 (Guj) ;CIT vs. Shoorji Vallabhdas & Co. (1962) 46 ITR 144 (SC) CIT vs. Birla Gwalior (P) Ltd. (1973) 89 ITR 266 (SC) ; Poona Electric Supply Co. Ltd. vs. CIT (1965) 57 ITR 521 (SC) State Bank of Travancore vs. CIT (1986) 158 ITR 102 (SC) and H.M. Kashiparekh & Co. Ltd. vs. CIT (1960) 39 ITR 706 (Bom) : TC 39R.791 applied. " Highway Construction C…

Shri Shyamsundar Soni Karta HUF, Bikaner vs. ACIT, Circle, Bikaner

In the results the appeal filed by the

ITA 65/JODH/2023[2017-18]Status: DisposedITAT Jodhpur07 Aug 2023AY 2017-18

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

…s as brought to tax by the ITO did not represent the income which had really accrued to the assessee-company during the relevant previous years. The High Court was in error in upsetting the said view of the Tribunal.—CIT vs. Godhra Electricity Co. Ltd. (1983) 140 ITR 657 (Guj) ;CIT vs. Shoorji Vallabhdas & Co. (1962) 46 ITR 144 (SC) CIT vs. Birla Gwalior (P) Ltd. (1973) 89 ITR 266 (SC) ; Poona Electric Supply Co. Ltd. vs. CIT (1965) 57 ITR 521 (SC) State Bank of Travancore vs. CIT (1986) 158 ITR 102 (SC) and H.M. Kashiparekh & Co. Ltd. vs. CIT (1960) 39 ITR 706 (Bom) : TC 39R.791 applied. " Highway Construction C…

Shri Shyamsundar Soni Karta HUF, Bikaner vs. ACIT, Circle, Bikaner

In the results the appeal filed by the

ITA 64/JODH/2023[2016-17]Status: DisposedITAT Jodhpur07 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

…s as brought to tax by the ITO did not represent the income which had really accrued to the assessee-company during the relevant previous years. The High Court was in error in upsetting the said view of the Tribunal.—CIT vs. Godhra Electricity Co. Ltd. (1983) 140 ITR 657 (Guj) ;CIT vs. Shoorji Vallabhdas & Co. (1962) 46 ITR 144 (SC) CIT vs. Birla Gwalior (P) Ltd. (1973) 89 ITR 266 (SC) ; Poona Electric Supply Co. Ltd. vs. CIT (1965) 57 ITR 521 (SC) State Bank of Travancore vs. CIT (1986) 158 ITR 102 (SC) and H.M. Kashiparekh & Co. Ltd. vs. CIT (1960) 39 ITR 706 (Bom) : TC 39R.791 applied. " Highway Construction C…

Shri Shyamsundar Soni Karta HUF, Bikaner vs. ACIT, Circle, Bikaner

In the results the appeal filed by the

ITA 63/JODH/2023[2015-16]Status: DisposedITAT Jodhpur07 Aug 2023AY 2015-16

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

…s as brought to tax by the ITO did not represent the income which had really accrued to the assessee-company during the relevant previous years. The High Court was in error in upsetting the said view of the Tribunal.—CIT vs. Godhra Electricity Co. Ltd. (1983) 140 ITR 657 (Guj) ;CIT vs. Shoorji Vallabhdas & Co. (1962) 46 ITR 144 (SC) CIT vs. Birla Gwalior (P) Ltd. (1973) 89 ITR 266 (SC) ; Poona Electric Supply Co. Ltd. vs. CIT (1965) 57 ITR 521 (SC) State Bank of Travancore vs. CIT (1986) 158 ITR 102 (SC) and H.M. Kashiparekh & Co. Ltd. vs. CIT (1960) 39 ITR 706 (Bom) : TC 39R.791 applied. " Highway Construction C…

Shri Shyamsundar Soni Karta HUF, Bikaner vs. ACIT, Circle, Bikaner

In the results the appeal filed by the

ITA 62/JODH/2023[2014-15]Status: DisposedITAT Jodhpur07 Aug 2023AY 2014-15

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

…s as brought to tax by the ITO did not represent the income which had really accrued to the assessee-company during the relevant previous years. The High Court was in error in upsetting the said view of the Tribunal.—CIT vs. Godhra Electricity Co. Ltd. (1983) 140 ITR 657 (Guj) ;CIT vs. Shoorji Vallabhdas & Co. (1962) 46 ITR 144 (SC) CIT vs. Birla Gwalior (P) Ltd. (1973) 89 ITR 266 (SC) ; Poona Electric Supply Co. Ltd. vs. CIT (1965) 57 ITR 521 (SC) State Bank of Travancore vs. CIT (1986) 158 ITR 102 (SC) and H.M. Kashiparekh & Co. Ltd. vs. CIT (1960) 39 ITR 706 (Bom) : TC 39R.791 applied. " Highway Construction C…

Shri Shyamsundar Soni Karta HUF, Bikaner vs. ACIT, Circle, Bikaner

In the results the appeal filed by the

ITA 61/JODH/2023[2013-14]Status: DisposedITAT Jodhpur07 Aug 2023AY 2013-14

Bench: Its Hearing Before Your Honours.”

Section 115BSection 131Section 133ASection 139(1)Section 147Section 148Section 234A

…s as brought to tax by the ITO did not represent the income which had really accrued to the assessee-company during the relevant previous years. The High Court was in error in upsetting the said view of the Tribunal.—CIT vs. Godhra Electricity Co. Ltd. (1983) 140 ITR 657 (Guj) ;CIT vs. Shoorji Vallabhdas & Co. (1962) 46 ITR 144 (SC) CIT vs. Birla Gwalior (P) Ltd. (1973) 89 ITR 266 (SC) ; Poona Electric Supply Co. Ltd. vs. CIT (1965) 57 ITR 521 (SC) State Bank of Travancore vs. CIT (1986) 158 ITR 102 (SC) and H.M. Kashiparekh & Co. Ltd. vs. CIT (1960) 39 ITR 706 (Bom) : TC 39R.791 applied. " Highway Construction C…

CIT v. Godhra Electricity Co. Ltd. (140 ITR 657) — Cited in 7 Judgments | BharatTax