CIT v. Gujarat Themis Biosyn Limited

105 DTR 72High Court2014#5010 most cited
24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Also reported as

44 Taxmann.com 204

Judgments citing CIT v. Gujarat Themis Biosyn Limited

ACIT, MADURAI vs. J.K.FENNER (INDIA) LIMITED, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 967/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. ACIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 947/CHNY/2017[2013-14]Status: DisposedITAT Chennai21 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

ACIT CORPORATE CIRCLE 1, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1883/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,MADURAI vs. ACIT CORPORATE CIRCLE 1, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1846/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1272/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1078/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1077/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

ACIT, MADURAI vs. J.K.FENNER (INDIA) LTD., MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1076/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1063/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1062/CHNY/2016[2011-12]Status: DisposedITAT Chennai21 Jan 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1061/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1060/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.FENNER (INDIA) LIMITED,CHENNAI vs. JCIT, MADURAI

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1059/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR
Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

M/S. GOLDEN TRIANGLE FORT & PALACE PVT. LTD., ,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

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

ITA 943/JPR/2018[2012-13]Status: DisposedITAT Jaipur05 Feb 2019AY 2012-13
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri Karni Dan (JCIT)
Section 143(3)Section 153ASection 154Section 32(2)

…ed by Finance Act, 2001 and were available for carry forward and set off against the profits and gains of subsequent years, without any limit whatsoever.’’ Further reliance is placed on the following decisions: (i) CIT vs. Gujarat Themis Biosyn Ltd. (2014) 105 DTR 72 (Guj.) (ii)Bengal Tea &Fabrics Limited (ITA No 467/Kol/2012) dated 26th July, 2012 iii)Cooperative Milk producers Federation Ltd. -vs.- DCIT 53 DTR 81 (Kar) (iv)ITO -vs- Suraj Solvent Vanaspati Industries Ltd. (2008) 16 DTR 492 (Amritsar) (v) Minda Sai Ltd Vs. ITO (ITAT DEL) dated 09.01.2015 (vi) ACIT Vs. M/s J K Tyre and Industries ltd (ITAT…

ACIT CORPORATE CIRCLE 3(1), CHENNAI vs. TAMIL NADU CIVIL SUPPLIES CORPORATION, CHENNAI

In the result, the appeal filed by the Revenue is dismissed

ITA 1902/CHNY/2018[2008-09]Status: DisposedITAT Chennai27 Nov 2018AY 2008-09

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 1902/Chny/2018 िनधा"रण वष"/Assessment Year:2008-09 The Assistant Commissioner Of Tamil Nadu Civil Supplies Corporation, Income Tax, Corporate Circle 3(1), Vs. No. 12, Thambuswamy Road, Kilpauk, New Block, 4Th Floor, 121, Mahatma Chennai 600 010. Gandhi Road, Nungambakkam, [Pan:Aabct0551H] Chennai 600 034. (Appellant) (Respondent) अपीलाथ" की ओर से / Appellant By : Mrs. Pavuna Sundari, Jcit ""थ" की ओर से/Respondent By : Shri P. Selvamoorthy, Ca सुनवाई की तारीख/ Date Of Hearing : 20.11.2018 घोषणा की तारीख /Date Of Pronouncement : 27.11.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 11, Chennai Dated 14.03.2018 Relevant To The Assessment Year 2008-09. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Directing The Assessing Officer To Allow The Assessee’S Claim Of Unabsorbed Depreciation To The Tune Of ₹.2,76,64,000/-.

For Appellant: Mrs. Pavuna Sundari, JCITFor Respondent: Shri P. Selvamoorthy, CA
Section 143(3)Section 147Section 32(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी अ"ाहम पी. जॉज", लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Abraham P. George, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I T.A. No. 1902/Chny/2018 िनधा"रण वष"/Assessment Year:2008-09 The Assistant Commissioner of Tamil Nadu Civil Supplies Corporation, Income Tax, Corporate Circle 3(1), Vs. No. 12, Thambuswamy Road, Kilpauk, New Block, 4th Floor, 121, Mahatma Chennai 600 010. Gandhi Road, Nungambakkam, [PAN:AABCT0551H] Chennai 600 034. (Appellant) (Respondent) अपीलाथ" क…

M/S GOLDEN TRIANGLE FORT & PALACE,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

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

ITA 277/JPR/2018[2010-11]Status: DisposedITAT Jaipur02 Jul 2018AY 2010-11
For Appellant: Shri Manish Agarwal, CAFor Respondent: Smt. Poonam Rai, DCIT - DR
Section 153ASection 154Section 32(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,o Jh HkkxpUn] ys[kk lnL; lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 277 & 278/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2010-11 and 2011-12 cuke M/s. Golden Triangle Fort & Palace Pvt.Ltd The DCIT 312,3rd Floor, Ganpati Plaza Vs. Central Circle - 3 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCG 3600 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri Manish Agarwal, CA jktLo dh vksj ls@ Re…

M/S RB POLYMERS LTD.,KOLKATA vs. DCIT, CIR-4, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee, is allowed

ITA 202/KOL/2016[2009-2010]Status: DisposedITAT Kolkata15 Dec 2017AY 2009-2010

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.202/Kol/2016 (िनधा"रणवष" / Assessment Year: 2009-10) Rb Polymers Ltd. Vs. Cit(A)-2, Kolkata 25, R.N. Mukherjee Road, 4Th Aayakarbhawan, P-7, Floor, Suite-F, Kolkata – 1. Chowringhee Square, Kolkata-69. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabcr 3117 R (अपीलाथ"/Assessee) (""यथ" / Respondent) .. िनधा"रतीक"ओरसे /Assessee By : Shri Subash Agarwal, Advocate. राज"वक"ओरसे /Respondent By : Shri Saurabh Kumar, Addl. Cit(Dr) सुनवाईक"तारीख/ Date Of Hearing : 16/11/2017 घोषणाक"तारीख/Date Of Pronouncement : 15/12/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2009-10, Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals)-2, Kolkata, In Appeal No.1386/Cit(A)-2/Cir-4/2014- 15, Dated 22.12.2015, Which In Turn Arises Out Of An Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961, (Hereinafter Referred To As The ‘Act’), Dated 28.12.2011. 2.The Assessee Has Raised The Following Grounds Of Appeal: 1.That The Impugned Order Dated 22Nd December 2015 Passed By The Learned Commissioner Of Income Tax,(Appeals) - 2 Is Liable To Be Quashed Since It Has Been Passed In Haste Without Application Of Mind & Without Considering The Evidences Furnished & Submissions Made By The Appellant In Course Of Hearing Of The Appeal.

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT(DR)
Section 143(3)Section 154Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.202/Kol/2016 (िनधा"रणवष" / Assessment Year: 2009-10) RB Polymers Ltd. Vs. CIT(A)-2, Kolkata 25, R.N. Mukherjee Road, 4th AayakarBhawan, P-7, Floor, Suite-F, Kolkata – 1. Chowringhee Square, Kolkata-69. "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABCR 3117 R (अपीलाथ"/Assessee) (""यथ" / Respondent) .. िनधा"रतीक"ओरसे /Assessee by : Shri Subash Agarwal, Advocate. राज"वक"ओरसे /Respondent by : Shri Saurabh Kumar, Addl. CIT(DR) सुनवाईक"तारीख/ Date of Hearing : 16/11/2017 घोषणाक"तारीख/Date of Pronouncement…

DCIT, CIRCLE-6, KOLKATA, KOLKATA vs. M/S. ORIENT PAPER & INDUSTRIES LTD., KOLKATA

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

ITA 1936/KOL/2014[2006-2007]Status: DisposedITAT Kolkata09 Jun 2017AY 2006-2007
For Appellant: Shri Sallong Yaden, Addl. CIT, ld. DRFor Respondent: Shri R.N. Bajoria, Sr. Advocate, ld.AR
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Before: Shri J.Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A Nos. 1936 & 1937/Kol/2014 Assessment Years: 2006-07 & 2007-08 Deputy Commissioner Vs. M/s. Orient Paper & Industries Ltd. Of Income-tax, Cir-6, PAN: AAACO 3279J Kolkata [ Appellant] [Respondent] For the Appellant : Shri Sallong Yaden, Addl. CIT, ld. DR For the Respondent : Shri R.N. Bajoria, Sr. Advocate, ld.AR Date of hearing : 04-04-2017 Date of pronouncement : 09-06-2017 ORDER Shri S.S.Viswanethra Ravi, JM: These two appeals by Revenue are…

SUPREME PETROCHEM LTD,MUMBAI vs. ASST CIT CEN CIR 29, MUMBAI

The appeal of the assessee is allowed and the ld

ITA 7103/MUM/2014[2005-06]Status: DisposedITAT Mumbai31 Jan 2017AY 2005-06

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 143(3)Section 148Section 271(1)(c)Section 72A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘G’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member ITA Nos.7103 & 7104/Mum/2014 Assessment Years: 2005-06 & 2008-09 Supreme Petrochem Limited, ACIT, Solitaire Corporate Park, Central Circle-29, बनाम/ Building No.11, 5th Floor, Room No.411, 4th Floor, Vs. 167, Guruhar Govindji Marg, Aayakar Bhavan, Andheri-Ghatkopar Link Road, M.K. Road Chakal, Andheri (East), Mumbai-400020 Mumbai-400093 ("न…

ACIT, CEN. CIR-VI, KOLKATA, KOLKATA vs. M/S J. K. TYRE & INDUSTRIES LTD., KOLKATA

In the result the appeal by the revenue is dismissed

ITA 143/KOL/2014[2008-2009]Status: DisposedITAT Kolkata12 Aug 2016AY 2008-2009

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 143/Kol/2014 Assessment Year : 2008-09

For Appellant: NoneFor Respondent: Shri Akkal Dudhwewala, FCA
Section 143(3)Section 147Section 32Section 32(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 143/Kol/2014 Assessment Year : 2008-09 A.C.I.T., Central Circle-VI, -vs.- M/s. J.K.Tyre & Industries Ltd. Kolkata Kolkata [PAN : AAACJ 6716 F] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri Akkal Dudhwewala, FCA Date of Hearing : 09.08.2016. Date of Pronouncement : 12.08.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the Revenue against the order dated 29.11.2013 of CIT(A)- Central-I, Kolkata relating to AY 2008-09. 2. Grounds of appeal rais…

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