CIT v. Hotline Teletube & Components Ltd.

175 Taxmann 286High Court2008#3163 most cited

What is CIT v. Hotline Teletube & Components Ltd. authority for?

Appeals by the revenue can be dismissed if no substantial question of law arises for consideration, particularly when the Tribunal has already returned a finding of fact after examining the factual position.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Also referred to as

CIT v. Hotline Teletube & Components Ltd. · substantial question of law · finding of fact · revenue appeal · Tribunal decision · Section 145(2) · closing stock valuation · Delhi High Court

Issues it is cited on

Judgments citing CIT v. Hotline Teletube & Components Ltd.

Racold Thermo Pvt.Ltd, (Formerly Know As Racold Thermo Limited), Pune vs. Assistant Commissioner of Income-Tax, Circle - 10, Pune

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

ITA 681/PUN/2018[2013-14]Status: DisposedITAT Pune20 Jul 2022AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.681/Pun/2018 िनधा"रण वष" / Assessment Year: 2013-14 Racold Thermo Pvt. Ltd. Vs. Acit, Circle-10, Pune. (Formerly Known As Racold Thermo Limited), Gat No.265/374-376, Kharabwadi, Chakan- Talegaon Road, Tal. Khed, Chakan, Pune- 410501. Pan : Aaecm0766G Appellant Respondent Assessee By : Shri Ketan Ved Revenue By : Shri Arvind Desai Date Of Hearing : 18.07.2022 Date Of Pronouncement : 20.07.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-6, Pune [‘The Cit(A)’] Dated 14.02.2018 For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “1 : 0 Re.: Disallowance Of Provision For Obsolescence Of Inventory :

For Appellant: Shri Ketan VedFor Respondent: Shri Arvind Desai
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.681/PUN/2018 िनधा"रण वष" / Assessment Year: 2013-14 Racold Thermo Pvt. Ltd. Vs. ACIT, Circle-10, Pune. (Formerly known as Racold Thermo Limited), Gat No.265/374-376, Kharabwadi, Chakan- Talegaon Road, Tal. Khed, Chakan, Pune- 410501. PAN : AAECM0766G Appellant Respondent Assessee by : Shri Ketan Ved Revenue by : Shri Arvind Desai Date of hearing : 18.07.2022 Date of pronouncement : 20.07.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is…