CIT v. Jagat Novel Exhibitors (P.) Ltd.

18 Taxmann.com 138High Court2012#10002 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also reported as

248 CTR 217

Sections most often in play

Section 124(3)Section 143(2)Section 143(3)Section 250(6)Section 292B Section 36(1)(va)Section 43B

Issues it is cited on

section 292b section 292 section 29 company india business

Judgments citing CIT v. Jagat Novel Exhibitors (P.) Ltd.

MAN DIESEL AND TURBO INDIA PVT. LTD (AS SUCCESSOR OF MAN TURBO INDIA PVT.LTD),MAHARASHTRA vs. ACIT, CIRCLE-2(1)(2),, VADODARA

In the result, the appeal of the assessee is allowed in above terms

ITA 1319/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad12 Feb 2025AY 2013-14

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : 2013-14 Man Diesel & Turbo India Vs. The Acit, Circle-2(1)(2) Pvt.Ltd. Vadodara. (As Successor Of Man Turbo India P. Ltd. E-73, Midc Area Waluj, Aurangabad Maharashtra 431 136. (Applicant) (Responent) Assessee By : Shri Rahul Mehta & Shri Pratik Vora, Ars. Revenue By : Shri Ankit Jain Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 19/12/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/02/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Rahul Mehta, and Shri Pratik Vora, ARsFor Respondent: Shri Ankit Jain Sr.DR

Section 143(2)Section 143(3)Section 2(24)Section 250(6)Section 36Section 36(1)(va)Section 37Section 43B

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER Assessment Year : 2013-14 Man Diesel and Turbo India Vs. The ACIT, Circle-2(1)(2) Pvt.Ltd. Vadodara. (As successor of Man Turbo India P. Ltd. E-73, MIDC Area Waluj, Aurangabad Maharashtra 431 136. (Applicant) (Responent) Assessee by : Shri Rahul Mehta, and Shri Pratik Vora,…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERSS T.C. BUILDCON PRIVATE LIMITED, RAIPUR

In the result CO filed by the assessee is allowed and the appeal filed by the revenue stands dismissed

ITA 173/RPR/2019[2011-12]Status: DisposedITAT Raipur27 Oct 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F Cross Objection No. 26/Rpr/2019 (Arising Out Of Ita No. 173/Rpr/2019) (िनधा"रण वष" / Assessment Year : 2011-12) Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agrawal, Ca राज"व क" ओर से /Revenue By : Shri V.K. Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 16-08-2023 घोषणाक" तार"ख/Date : 27-10-2023 Of Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri V.K. Singh, CIT-DR

Section 142(1)Section 144Section 147Section 148

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM Assistant Commissioner of Vs M/s. TC Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) PAN: AACCT4516F Cross Objection No. 26/RPR/2019 (Arising out of ITA No. 173/RPR/2019) (िनधा"रण वष" / Assessment Year : 2011-12) Assistant Commissioner of Vs M/s. TC Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devend…

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

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

ITA 8/GTY/2016[2011-12]Status: DisposedITAT Guwahati06 Oct 2023AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT

Section 142Section 143(2)Section 143(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 & Assessment Year: 2011-12 Bimal Paul, Income Tax Officer, Ward-1, Prop. M/s. Lokenath Silchar, Assam Enterprise Rice Market, Vs. Fatak Bazar, Silchar- 788001, Assam (PAN: AJMPP9568K) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri Arun Bhowmick, JCIT Date of Hearing : 17.07.2023 Date of Pronouncement : 06.10.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both the captioned appeals fi…

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

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

ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT

Section 142Section 143(2)Section 143(3)Section 153(1)

SMT.SUSHMA TANDON,DELHI vs. ITO,WD- 45(2),KOLKATA. , KOLKATA

In the result, appeal of the assessee is allowed

ITA 663/KOL/2023[2003-04]Status: DisposedITAT Kolkata22 Sept 2023AY 2003-04

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: NoneFor Respondent: Shri Abhijit Kundu, CIT, D/R

Section 143(3)(ii)Section 250Section 271(1)(c)Section 274Section 292B

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 663/Kol/2023 Assessment Year: 2003-04 Sushma Tandon Income Tax Officer, Ward- 45(2), B-56, II Floor Vs Kolkata Ashok Vihar, Phase-1 Delhi - 110052 [PAN: ACYPT6306N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Shri Abhijit Kundu, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 06/09/2023 घोषणा क" तारीख /Date of Pronouncement: 22/09/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBE…

ASHWIN LILADHAR SHAH,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE, DELHI, MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 933/MUM/2023[2012-13]Status: DisposedITAT Mumbai23 Aug 2023AY 2012-13

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleashwin Liladhar Shah V. National Faceless Appeal Centre Delhi C/O. D.C. Bothra & Co. Llp (Ca) (Formerly Known As D.C. Bothra & Co.) 297, Tardeo Road, Wile Mansion 1St Floor, Opp. Bank Of India Nana Chowk, Mumbai - 400007 Pan: Abeps5329R (Appellant) (Respondent)

Section 139Section 139(1)Section 143Section 148Section 156Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Ashwin Liladhar Shah v. National Faceless Appeal Centre Delhi C/o. D.C. Bothra & Co. LLP (CA) (Formerly known as D.C. Bothra & Co.) 297, Tardeo Road, Wile Mansion 1st Floor, Opp. Bank of India Nana Chowk, Mumbai - 400007 PAN: ABEPS5329R (Appellant) (Respondent) Assessee Represented by : Shri Rajkumar Singh Department Represented by : Shri Ujjawal Kumar Date of Conclusion of Hearing : 15.06.2023 Date of Pronouncement : 23.08.2023 O R D E R PE…

M/S. GYANSHANKAR INVESTMENT & TRADING CO. P. LTD.(BEFORE AMALGAMATION M/S. STELLAR CREDIT& E-TRADING P. LTD),MUMBAI vs. THE DCIT CIRCLE-7(1)(1), , MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1584/MUM/2020[2012-13]Status: DisposedITAT Mumbai29 Oct 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2012-13

For Appellant: Shri Vishnu Agarwal, A.RFor Respondent: Shri Salil Mishra, D.R

Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Gyanshankar The DCIT, Investment & Tradinv Co. Circle 7(1)(1), Pvt. Ltd. Room No.124, (Before Amalgamation Aayakar Bhavan, M/s. Stellar Credit & E- Vs. New Marine Lines, Trading Pvt. Ltd.), Mumbai - 400020 2501, RNA Mirage, S.K. Ahire Marg, Worli, Mumbai – 400018 PAN: AABCG3362R (Appellant) (Respondent) Present for: Assessee by : Shri Vishnu Agarwal, A.R. Revenue by : Shri Salil Mishra, D.R. Date of Hearing : 09.08.2021 Date of Pr…

JAI DEEP SINGH,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1030/JPR/2018[2007-08]Status: DisposedITAT Jaipur02 Jun 2021AY 2007-08

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (ACIT) a

Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1030/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2007-08 cuke Shri Jaideep Singh The ITO, Vs. Village & Post- Ladana via Phagi, Ward-7(2), District-Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BJXPS 1921 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt.…

M/S.SSS PROJECTS LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

ITA/249/2011HC Karnataka01 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 140A(3)Section 221Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.249 OF 2011 BETWEEN: M/S. SSS PROJECTS LTD REP. BY ITS MANAGING DIRECTOR SRI. K. SATHISH KUMAR NO.4, SHIRDI SAI KRUPA COMPLEX III FLOOR, NAGAPPA STREET SHESHADRIPURAM, BANGALORE-560020. .... APPELLANT (BY MR. S. ANNAMALAI, ADV., WITH MR. V. CHANDRASEKHAR, ADV., FOR MR. M. LAVA, ADV.,) AND: THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12 (3), R.P. BHAVAN OPP. RBI, NO.14/3 5TH FLOOR NRUPATHUNGA ROAD…

M/S VEENA ENTERPRISES LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result appeal of the assessee is allowed

ITA 2517/DEL/2013[2004-05]Status: DisposedITAT Delhi09 Oct 2015AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. H. S. Sidhu, Jm Ita No. 2517/Del/2013 : Asstt. Year : 2004-05 M/S Veena Enterprises Ltd., Vs Assistant Commissioner Of 81, Vigyan Vihar, Income Tax, Circle 17(1), New Delhi-110092 New Delhi (Appellant) (Respondent) Pan No. Aaacv3918K Assessee By : Sh. Ajay Vohra, Sr. Adv. Sh. Rohit Garg, Fca Sh. Deepesh Jain, Ca & Sh. Udit Naresh, Adv. Revenue By: Sh. J. P. Chandrakar, Sr. Dr Date Of Hearing : 15.07.2015 Date Of Pronouncement : 09.10.2015 Order Per N.K. Saini, A.M. This Is An Appeal By The Assessee Against The Order Dated 22.01.2013 Of The Ld. Cit(A)-19, New Delhi.

For Appellant: Sh. Ajay Vohra, Sr. Adv. Sh. Rohit Garg, FCAFor Respondent: Sh. J. P. Chandrakar, Sr. DR

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. H. S. Sidhu, JM ITA No. 2517/Del/2013 : Asstt. Year : 2004-05 M/s Veena Enterprises Ltd., Vs Assistant Commissioner of 81, Vigyan Vihar, Income Tax, Circle 17(1), New Delhi-110092 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACV3918K Assessee by : Sh. Ajay Vohra, Sr. Adv. Sh. Rohit Garg, FCA Sh. Deepesh Jain, CA & Sh. Udit Naresh, Adv. Revenue by: Sh. J. P. Chandrakar, Sr. DR Date of Hearing : 15.07.2015 Date of Pronouncement : 09.10.2015 ORDER PER N.K. SAINI, A.M. This is an appeal by the Assessee against the or…

Commissioner of Income Tax-I vs. Agricultural Market Committee

In the result, the appeal is disposed of

ITTA/249/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 140A(3)Section 221Section 260