CIT v. Indo-Aden Salt Works Company

36 ITR 429High Court1959#14085 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 143(3)Section 144CSection 195Section 40(a)(i)Section 9(1)(vii)

Judgments citing CIT v. Indo-Aden Salt Works Company

DCIT Corporate Circle 3 (2), Chennai vs. M/S Vestas Wind Technology India Private Limited, Chennai

In the result, the appeal of the assessee & Revenue for AYs 2011-

ITA 3024/CHNY/2019[2012-13]Status: DisposedITAT Chennai31 Dec 2024AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadishit (Tp) A No.3/Chny/2018 निर्धारणवर्ष/Assessment Year: 2011-12 M/S.Vestas Wind Technology- India Pvt. Ltd., No.298, Rajiv Gandhi Salai, Sholinganallur, Chennai-600 119. [Pan: Aaaca 9274 F] (अपीलार्थी/Appellant) V. The Dy. Commissioner- Of Income Tax, Corporate Circle-3(2), Chennai. (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.3024/Chny/2019 निर्धारणवर्ष/Assessment Year: 2012-13 The Dy. Commissioner- Of Income Tax, Corporate Circle-3(2), Chennai. V. M/S.Vestas Wind Technology- India Pvt. Ltd., No.298, Rajiv Gandhi Salai, Sholinganallur, Chennai-600 119. [Pan: Aaaca 9274 F] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) Assessee By Department By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Shri N.V.Balaji, Adv. : Shri A. Sasikumar, Cit : 08.10.2024 : 31.12.2024 It (Tp) A No.3/Chny/2018 For Ay 2011-12 &

Section 144CSection 195Section 40Section 9(1)(vii)

…ables, and this action of the TPO was found to be in violation of the directions of the Tribunal by the Hon'ble Delhi High Court. However, this is not the case before us. Likewise, the decision of Hon'ble Bombay High Court in case of Indo- Aden Salt works co (36 ITR 429) is also found to be completely distinguishable both on issue as well as on facts. 11. Instead, we find the following findings rendered by the jurisdictional Hon'ble Madras High Court in the case of Hyundai Motor India Limited Vs DCIT (WP No. 22508 of 2017) dated 16.07.2018 to be of relevance to the issue involved in the present case before us. IT…

M/S. Birla Corporation Ltd., Unit Satna Cement Works, Satna vs. ITO (It & Tp), Bhopal

In the result, Assessee’s appeals

ITA 34/IND/2020[2011-12]Status: DisposedITAT Indore28 Jan 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143(3)Section 5(2)(b)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.33 & 34/Ind/2020 Assessment Years: 2010-11 & 2011-12 Birla Corporation Ltd. Satna PANNo.AABCB2075J : Appellant V/s ITO (IT & TP), Bhopal : Respondent Appellant by Shri S.K. Tulsiyan, AR Respondent by Shri Amit Soni, Sr. DR Date of Hearing 14.12.2021 Date of Pronouncement 31 .01.2022 O R D E R PER MANISH BORAD, A.M.: The above captioned appeals filed at the instance of the assessee are directed against…

M/S. Birla Corporation Ltd., Unit Satna Cement Works, Satna vs. ITO (It & Tp), Bhopal

In the result, Assessee’s appeals

ITA 33/IND/2020[2010-11]Status: HeardITAT Indore28 Jan 2022AY 2010-11

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143(3)Section 5(2)(b)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.33 & 34/Ind/2020 Assessment Years: 2010-11 & 2011-12 Birla Corporation Ltd. Satna PANNo.AABCB2075J : Appellant V/s ITO (IT & TP), Bhopal : Respondent Appellant by Shri S.K. Tulsiyan, AR Respondent by Shri Amit Soni, Sr. DR Date of Hearing 14.12.2021 Date of Pronouncement 31 .01.2022 O R D E R PER MANISH BORAD, A.M.: The above captioned appeals filed at the instance of the assessee are directed against…

D.C.I.T., Circle-6(1), Kolkata vs. Shri Saroj Kumar Poddar, Kolkata

In the result, the appeal of the Revenue is dismissed as not maintainable

ITA 2406/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Jun 2021AY 2014-15

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri Aby T. Varkey, Hon’Ble]

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA VIRTUAL HEARING [Before Shri J. Sudhakar Reddy, Hon’ble Accountant Member & Shri Aby T. Varkey, Hon’ble Judicial Member] I.T.A. No. 2406/Kol/2019 Assessment Year: 2014-15 Deputy Commissioner of Income Tax, Circle-6(1), Kolkata..................................………......Appellant Vs. Shri Saroj Kumar Poddar..........................................…..………………………….………………….…..Respondent Hongkong House 31, B.B.D. Bag (South) Kolkata – 700 001 [PAN : AFTPP 2386 N] Appearances by: Shri S.K. Tulsiyan, Advocate, appeared on behalf of the assessee. Shri Vijay S…

Income Tax Officer-Ward-12(1), Kolkata vs. M/S Dalia Investment Pvt. Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 4/KOL/2014[2006-2007]Status: DisposedITAT Kolkata27 Apr 2018AY 2006-2007

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 144

…view such addition made by the AO and subsequently confirmed by the Ld CIT(A) is liable to be deleted. In holding so we find support and guidance from the judgment of Honourable Bombay High Court in the case of CIT vs. Indo-Aden Salt Works Company reported in 36 ITR 429 (Bom) wherein it was held as under : “That brings us to the consideration of the real contention of the assessee which turns on the interpretation of the Tribunal's order when it directed the Appellate Assistant Commissioner to dispose of the appeal on its merits. It appears from that order that it was a common ground before the Tribunal at the he…

M/S Dalia Investment Pvt. Ltd., Kolkata vs. D.C.I.T., Circle-12, Kolkata

In the result, Revenue’s appeal is dismissed

ITA 2818/KOL/2013[2006-2007]Status: DisposedITAT Kolkata27 Apr 2018AY 2006-2007

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 144

…view such addition made by the AO and subsequently confirmed by the Ld CIT(A) is liable to be deleted. In holding so we find support and guidance from the judgment of Honourable Bombay High Court in the case of CIT vs. Indo-Aden Salt Works Company reported in 36 ITR 429 (Bom) wherein it was held as under : “That brings us to the consideration of the real contention of the assessee which turns on the interpretation of the Tribunal's order when it directed the Appellate Assistant Commissioner to dispose of the appeal on its merits. It appears from that order that it was a common ground before the Tribunal at the he…

DCIT Cen Cir 9, Mumbai vs. Gtl Technology Investment Ltd, Mumbai

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 4420/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Nov 2017AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Dcit Cen Cir 9 Vs. M/S.Gtl Technology 9Th Floor, Old Cgo Investment Ltd., Annexe Building Now Merged With M.S. Gtl M.K. Road, Ltd., 412,Janmabhoomi Mumbai- 400 020 Chambers, 29, W.H. Marg, Ballard Estate, Mumbai – 400 038 Pan/Gir No. Aaacg8945F Appellant) Respondent) ..

Section 140Section 143(3)

…et aside proceedings, the CIT(A) rectified technical mistake after observing as under:- “Respectfully following the principles approved by the jurisdictional high Court in the case of Commissioner of income tax vs. Indo-Aden Salt Works Co. reported in (1959) 36 ITR 429 (BOAA) and in the light of specific directions of Hon'ble ITAT vide ITA No. No. 879/Mum/2010(A.Y. 2004-05) in the appellant's own case dated 16.05.2012, the appellant was given opportunity to rectify the defect in Form no. 35. The appellant has rectified the defect in Form no. 35 and now Form no. 35 has been signed by the chairman and Managing Dir…

CIT v. Indo-Aden Salt Works Company (36 ITR 429) — Cited in 7 Judgments | BharatTax