CIT v. Hyderabad Secunderabad Foodgrains Association Ltd.

175 ITR 574Reported decision1989#13642 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 11 Section 12A Section 143(1)Section 234A Section 234B

Judgments citing CIT v. Hyderabad Secunderabad Foodgrains Association Ltd.

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

…lf of the Revenue, has failed to show any infirmity in the order of the Tribunal. In fact, he has prayed merely for remand of the case as was done by the Andhra Pradesh High Court in the case of CIT v. Hyderabad Secunderabad Foodgrains Association Ltd. [1989] 175 ITR 574. The facts in that case were quite different and it was felt by the Andhra Pradesh High Court that it was necessary to remand the case. But, in the instant case, no argument at all has been advanced to show any infirmity in the order of the Tribunal." Since Mr. Moitra has failed to show us any infirmity in the order passed by the Tribunal, the qu…

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

ITA/808/2017HC Delhi31 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

…of the Revenue, has failed to show any infirmity in the order of the Tribunal. In fact, he has prayed merely for remand of the case as was done by the Andhra Pradesh High Court in the case of CIT v. Hyderabad Secunderabad Foodgrains Association Ltd.[1989] 175 ITR 574. The facts in that case were quite different and it was felt by the Andhra Pradesh High Court that it was necessary to remand the case. 5. But, in the instant case, no argument at all has been advanced to show any infirmity in the order of the Tribunal. 6. Since Mr. Moitra has failed to show us any infirmity in the order passed by the T…

COMMISSIONER OF INCOME TAX vs. M/S JAMNALAL BAJAJ FOUNDATION

ITA-808/2017HC Delhi31 May 2024

Section 11Section 11(1)Section 11(2)Section 11(3)(c)Section 12ASection 142(1)Section 143(1)Section 143(2)

CITY MANAGER ASSOCIATION, ,AHMEDABAD vs. THE DCIT, CPC, , BANGLORE

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

ITA 29/AHD/2021[2017-18]Status: HeardITAT Ahmedabad15 Jun 2022AY 2017-18

For Appellant: Ms. Arti N. Shah, A.RFor Respondent: Shri Atul Pandey, SR-D.R

Section 11Section 11(1)(A)Section 11(2)Section 11(3)(c)Section 111(1)(a)Section 12ASection 143Section 143(1)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 City Manager Association Dy. CIT, Ahmedabad Municipal CPC, Bangaluru Corporation, West Zone Vs (Respondent) Office, Usmanpura Cross Road, Ahmedabad-380013 PAN: AAATC2293H (Appellant) Assessee by: Ms. Arti N. Shah, A.R. Revenue by: Shri Atul Pandey, SR-D.R. Date of hearing : 10-06-2022 Date of pronouncement : 15-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order o…

CITY MANAGER ASSOCIATION, C/O. AMC., WEST ZONE OFFICER,,AHMEDABAD vs. THE DCIT, CPC, , BANGLORE

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

ITA 1345/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad03 Jun 2022AY 2016-17

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2016-17 City Manager Association Dcit, Cpc Ahmedabad Municipal Corporation Vs Bangaluru. West Zone Office Usmanpura Cross Road Ahemdabad 380 013. Pan : Aaatc2293 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms.Arti N. Shah, Ar Revenue By : Shri Alpesh Parmar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 05/04/2022 घोषणा क" तार"ख /Date Of Pronouncement: 03/06/2022 आदेश/O R D E R Per T.R. Senthil Kumar:

For Appellant: Ms.Arti N. Shah, ARFor Respondent: Shri Alpesh Parmar, Sr.DR

Section 11Section 11(1)Section 11(2)Section 143(1)

…f the Revenue, has failed to show any infirmity in the order of the Tribunal. In fact, he has prayed merely for remand of the case as was done by the Andhra Pradesh High Court in the case of CIT v. Hyderabad Secunderabad Foodgrains Association Ltd. [1989] 5 175 ITR 574. The facts in that case were quite different and it was felt by the Andhra Pradesh High Court that it was necessary to remand the case. ` But, in the instant case, no argument at all has been advanced to show any infirmity in the order of the Tribunal." Since Mr. Moitra has failed to show us any infirmity in the order passed by the Tribunal, the…

CITY MANAGER ASSOCIATION, C/O. AMC., WEST ZONE OFFICER,,AHMEDABAD vs. ACIT, CPC, , BANGLORE

In the result, appeal of the assessee is allowed

ITA 2337/AHD/2017[2015-16]Status: DisposedITAT Ahmedabad21 Aug 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.2337/Ahd/2017 [Asstt.Year: 2015-16]

For Appellant: Smt.Arti Shah, ARFor Respondent: Shri Virendra Singh, Sr.DR

Section 11Section 11(1)(a)Section 11(3)Section 143(1)

…lf of the Revenue, has failed to show any infirmity in the order of the Tribunal. In fact, he has prayed merely for remand of the case as was done by the Andhra Pradesh High Court in the case of CIT v. Hyderabad Secunderabad Foodgrains Association Ltd. [1989] 175 ITR 574. The facts in that case were quite different and it was felt by the Andhra Pradesh High Court that it was necessary to remand the case. ` But, in the instant case, no argument at all has been advanced to show any infirmity in the order of the Tribunal." Since Mr. Moitra has failed to show us any infirmity in the order passed by the Tribunal, the…

DDIT, NEW DELHI vs. JAMNALAL BAJAJ FOUNDATION, NEW DELHI

In the result ground No. 2 and 3 of the appeal of the revenue are dismissed

ITA 1978/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Jan 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit, Jamnalal Bajaj Foundation, Trust Circle-Iv, C/O. Bajaj Auto Ltd., Vs. New Delhi B-60-61, Narina Industrial Area, Phase-Ii, New Delhi Pan:Aaatj0402B (Appellant) (Respondent)

For Appellant: Sh. SS Rana, CIT DRFor Respondent: Sh. Arvind Sonde, Adv

Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 11(3)(c)Section 143(3)Section 199Section 22(2)

…lf of the Revenue, has failed to show any infirmity in the order of the Tribunal. In fact, he has prayed merely for remand of the case as was done by the Andhra Pradesh High Court in the case of CIT v. Hyderabad Secunderabad Foodgrains Association Ltd. [1989] 175 ITR 574. The facts in that case were quite different and it was felt by the Andhra Pradesh High Court that it was necessary to remand the case. But, in the instant case, no argument at all has been advanced to show any infirmity in the order of the Tribunal.” Since Mr. Moitra has failed to show us any infirmity in the order passed by the Tribunal, the qu…