CIT v. Kaira District Co-Operative Milk Producers Union Ltd (Guj. HC)

116 ITR 319Reported decision1979#22087 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Issues it is cited on

section 139(1)section 80section 143(1)prescribedcompanyindia

Judgments citing CIT v. Kaira District Co-Operative Milk Producers Union Ltd (Guj. HC)

Fastner Commodeal Private Limited, Siliguri vs. ADIT (CPC), Bengaluru

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 1010/KOL/2023[2020-2021]Status: DisposedITAT Kolkata07 Mar 2024AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 115BSection 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 1010/Kol/2023 Assessment Year: 2020-21 Fastner Commodeal Private Limited vs ADIT, CPC, Bengaluru PAN: AABCF 2204 R Appellant Respondent Date of Hearing 13.02.2024 Date of Pronouncement 07.03.2024 For the Assessee Shri Ranjeet Kumar Garodia, AR For the Revenue Shri B.K. Singh, JCIT, Sr. DR ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2020-21 is directed against the order dated 31.07.2023 passed by the ld. Commissioner…

Kgy Glass Industries (P) Ltd, Surat vs. Asstt. Director of Income of Income Tax, CPC, Bangaluru

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 316/SRT/2022[2020-21]Status: DisposedITAT Surat11 May 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Kgy Glass Industries (P) Ltd., Asstt. Director Of Income Plot No. 827, Gidc, Sachin, Tax, Cpc, Vs. Surat-394230. Bengaluru. Pan: Aaeck 0946 J Appellant Respondednt

Section 115BSection 115JSection 139(1)Section 143(1)Section 254(1)

…ii) Gujarat Paguthan Energy Corporation (P) Ltd. Vs DcIT 225 Taxman 70 (Guj) (iv) CIT Vs Web Commerce India (P) Ltd. (2009) 318 ITR 135 (Delhi) 4 KGY Glass Industries (P) Ltd Vs Asst.DIT (v) CIT Vs Kaira District Co-operative Milk Producers Union Ltd. (1979) 116 ITR 319. (vi) CIT Vs Sakal Relief Fund (2017) 81 taxmann.com 396 (Bom) (vii) CIT Vs National Taj Traders (1980) 121 ITR 535 (SC) (viii) Goodyear India Ltd. Vs State of Haryana & Ors. (1991) 188 ITR 403 (SC) 6. On the other hand, the ld. CIT-DR for the revenue submits that the assessee has not fulfilled the requisite condition for availing the benefit of…

Assistant Commissioner of Income Tax, Central Circle-2, Surat vs. M/S Hi-Tech Sweet Water Technologies(P) Ltd., Surat

In the result, appeal filed by the Revenue is dismissed

ITA 230/SRT/2022[2019-20]Status: DisposedITAT Surat30 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.230/Srt/2022 "नधा"रण वष"/Assessment Year: (2019-20) (Physical Court Hearing) Assistant Commissioner Of M/S Hi-Tech Sweet Water Income-Tax, Central Circle-2, Technologies (P.) Ltd., 5Th Room No.505, Floor, Vs. 4, Gopal Nagar, Nandeda Char Aayakar Bhawan, Majura Gate, Rasta, Gidc, Bardoli–394601 Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7432C िनधा"रती क" ओर से Assessee By Shri Kiran K. Shah, Ca राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 घोषणा क" तारीख/Date Of Pronouncement 30/01/2023

Section 143(1)Section 143(3)Section 250(4)Section 80I

…tive, the revenue ought to have interpreted the provisions liberally more particularly the aspect of procedural matter and for that ld Counsel relied on the following decisions. a) CIT V/s. Kaira District Co-Operative Milk Producers Union Ltd (Guj. HC) (1979) 116 ITR 319. b) CIT V/s. National Taj Traders (SC) (1980) (121 ITR 535) c) Goodyear India Ltd V/s. State of Haryana & Others (SC) (1991) (188 ITR 403) ITA 230/SRT/2022/AY.2019-20 Hi-Tech Sweet Water Tech. (P) Ltd. 11. We note that Coordinate Bench of ITAT, Surat in assessee`s own case in ITA No. 597/SRT/2018, order dated 23.08.2021 allowed the claim of ded…

CIT v. Kaira District Co-Operative Milk Producers Union Ltd (Guj. HC) (116 ITR 319) — Cited in 3 Judgments | BharatTax