CIT v. Lakhani Rubber Works

326 ITR 415High Court2010#11495 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Judgments citing CIT v. Lakhani Rubber Works

Ebro India Pvt.Ltd., Delhi vs. ACIT Circle-7(1), Delhi

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144CSection 68

…i& Co. vs ACIT : 100 taxmann.com 328 (Cal.)  Sagun foundry (P.) Ltd. vs. CIT : 291 CTR 557 (All.)  Pr. CIT vs. Rajasthan State Beverages Corpn. Ltd. 250 Taxman 32 (Raj) – Revenue’s SLP dismissed – reported @ 250 Taxman 16 (SC)  CIT v. Lakhani Rubber Works: 326 ITR 415 (P&H)  Hitech India (P.) Ltd. vs. Union of India: 227 ITR 446 (AP) 82. It is pertinent to note that there has also been an Internal Circulation dated 10th September 2018 from the office of Pr. DGIT (Legal and Research) suggesting withdrawal of Departmental SLPs on this issue since the Hon’ble Supreme Court has dismissed the SLP filed by the Reve…

Tewari Warehousing Co. Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

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

ITA 700/KOL/2022[2014-2015]Status: DisposedITAT Kolkata23 Feb 2023AY 2014-2015

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 139(1)Section 143(2)Section 143(3)Section 250Section 40

…id sum cannot be allowed as a revenue expenditure since it is capital in nature. Before ld. CIT(A) it was contended by the assessee referring to the judgment of Hon'ble Punjab & Haryana High Court in the case of CIT vs. Lakhani Rubber Works reported in [2010] 326 ITR 415 (Punjab & Haryana) that the electricity load extension charges are allowable as revenue expenditure. We also observe that during the year the assessee has purchased new plant and machinery and which further, justifies the payment of electricity load extension charges. In our considered view the said sum paid towards electricity load extension cha…

Vcare Call Centers India Pvt Ltd, Gb Nagar vs. JCIT Range-27, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1683/DEL/2020[2017-18]Status: DisposedITAT Delhi12 Aug 2022AY 2017-18

Bench: Dr. B. R. R. Kumarshri Anubhav Sharma

For Appellant: Shri Manish Kumar, AdvFor Respondent: Shri M. Barnwal, Sr. DR

Section 139(1)Section 143(3)Section 32Section 36Section 43Section 43B

…tive Act but before the due date of return u/s 139(1) in view of the omission of the second Proviso to section 43-B of the income Tax Act by the Finance Act 2003. 6. The CIT(A) failed to appreciate that the revenue in the case of CIT v/s Lakhani Rubber Work's 326 ITR 415 (P& H) did not press the question relating to late deposit of PF & ESI of/Employee's Contribution as the issue was no more res integra in view of Judgment of CIT v/s Alom Extrusions Ltd 319 ITR 306 (SC). 7. The CIT(A) failed to appreciate that Section 43-B is non obstanti Clause as it begins with Notwithstanding anything contained in any other p…

Econ, Ghaziabad vs. ADIT, CPC, Bangalore

In the result, these appeals filed by the two assessees are allowed

ITA 1086/DEL/2021[2018-19]Status: DisposedITAT Delhi26 Nov 2021AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Shri Om Prakash, SR DR

Section 139Section 139(1)Section 2(24)Section 36Section 43Section 43B

…ive Act but before the due date of return u/s 139(1 )in view of the omission of the second Proviso to section 43-B of the Income Tax Act by the Finance Act 2003. 3. The CIT(A) failed to appreciate that the revenue in the case of CIT v/s Lakhani Rubber Works 326 ITR 415(P& H) did not press the question relating to late deposit of PF & ESI of Employee’s Contribution as the issue was no more res integra in view of Judgment of CIT v/s Alom Extrusions Ltd 319 ITR 306 (SC). Page 3 of 19 ITA No.-1048/Del/2021 PS PC Press Private Limited 1086/Del/2021 ECON, Ghaziabad 4. The CIT(A) failed to appreciate that Section…

Herrenknecht India P.Ltd, Chennai vs. DCIT Cir 1(1)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2108/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Apr 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Sood

Section 144Section 144C(1)Section 144C(13)Section 144C(5)Section 194CSection 194C(6)Section 40Section 40aSection 92C

…on of the addition of the amount to the extent of Rs. 32,03,947 and that the impugned order dated July 29, 2011, is liable to be quashed. Mr. Gupta relied upon the judgment of the Punjab and Haryana High Court in CIT v. Lakhani Rubber Works reported in [2010] 326 ITR 415 (P&H) and submitted that questions Nos. 1 and 2 in that case had already been decided against the Revenue in view of the decision of Alom Extrusions Ltd. (supra). It is for this reason that he did not press for an answer to question No. 1 in these appeals. 9. Mr. Naniwadekar, learned counsel appearing on behalf of the assessee, on the other hand…

Alok Industries Ltd., Mumbai vs. DCIT Cent. Cir. 6(2), Mumbai

In the result, the appeal of the assessee is allowed on the limited aspects of the ground No

ITA 1017/MUM/2017[2012-13]Status: DisposedITAT Mumbai18 Mar 2019AY 2012-13

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Alok Industries Ltd., Vs. Deputy Commissioner Of Tower B, 2Nd Floor Income Tax, Peninsula Business Park Central Circle-6(2), G.K. Marg, Lower Parel Air India Building, Marine Mumbai – 400 013 Drive, Nariman Point Mumbai – 400 021 Pan/Gir No.Aaaca0201C (Appellant) .. (Respondent)

Section 10(34)Section 115JSection 143(3)Section 144CSection 14A

…n of addition of amount to the extent of Rs.32,03,947/- and that the impugned order dated 29th July, 2011 is liable to be quashed. Mr.Gupta relied upon the judgment of Punjab & Haryana in Commissioner of Income-Tax V/s. Lakhani Rubber Works reported in [2010] 326 ITR 415 (P & H) and submitted that question Nos.1 & 2 in that case had already been decided against the revenue in view of the decision of Alom Extrusions Ltd. (supra). It is for this reason that he did not press for an answer to question No.1 in these Appeals. 9. Mr.Naniwadekar, learned counsel appearing on behalf of the assessee on the other hand relie…

Cb Doctor Ventilators Private Limited, Ahmedabad vs. The Income Tax Officer, Ward-1(3), Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 1086/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad02 Feb 2018AY 2010-11

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: --None--For Respondent: Shri V. K. Singh, Sr. D.R

Section 36(1)(va)Section 40Section 40A(3)Section 43B

…gard to the ratio of the judgments of the Supreme Court, High Court and ITAT in following judicial pronouncements: a) CIT vs. Vinay Cement Company Limited (SC) 213 CTR 268 b) CIT vs. Alom Extusions Ltd. (2009) 319 ITR 306 (SC) c) CIT vs. Lakhani Rubber Works 326 ITR 415 (P&H)(2010) d) Hindustan Organics Limited (Tax Appeal No.399 of 2012) Bombay High court e) Essae Teraoka Private Limited [(2014) 266 CTR (Kar.) 246] f) Precision Products vs. ACIT (ITA No. 4/Ahd/2011)(Ahd)(2012) g) CIT v. P.M. Electronics Limited. 15 DTR 258 (Delhi High Court) h) CIT v. AIMIL Limited & Ors. (2010) 35 DTR (Del) 68 (Delhi High Cour…

Denis Chem Lab Limited, Gandhinagar vs. The ACIT, Mehsana Circle, Mehsana

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

ITA 2668/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad21 Dec 2017AY 2012-13

Bench: Shri N.K. Billaiya & Shri Mahavir Prasaddenis Chem Lab Ltd. Acit, बनाम/ Block No.457, Mehsana Circle, Vs. Gidc Estate, Phase – I, Mehsana. Village : Chhatral, Tal. Kalol, Dist. Gandhinagar. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacd 4123 C .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Parth Patel, Ar अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri O.P. Pathak, Joit.Cit

For Respondent: Shri O.P. Pathak, Joit.CIT

Section 139(1)Section 143(1)Section 244ASection 36(1)(va)Section 43B

…f the following judgments of the Supreme Court, High Courts and ITAT which were specifically brought his attention: a) CIT vs. Vinay Cement Company Limited (SC)213CTR 268 b) CIT vs. Alom Extrusions Ltd. (2009) 319 ITR 306 (SC) c) CIT vs. Lakhani Rubber Works 326 ITR 415 (P&H)(2010) d) Precision Products vs. ACIT (ITA No.4/Ahd/2011)(Ahd)(2012) e) Sai Consulting Engineers (P) Limited. V. DCIT Circle 8, Abd. ITA No. 2262/Ahd/2007 f) Sabari Enterprises 298 ITR 141 (Kar) g) George Williamson 284 ITR 619 (Gau) h) Sunil Goel v. ACIT 118 TTJ (Del) 415 i) CIT v. P.M. Electronics Limited. 15 DTR 258 (Delhi High Court) j)…

ACIT Cir 5(3), Mumbai vs. Shree Raj Travels & Tour Ltd, Mumbai

In the result, appeal of the revenue stands dismissed

ITA 251/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Apr 2016AY 2008-09

Bench: Shri B R Baskaran & Shri Amit Shukla"ी राज "ावे"स अँड टूरस "ल"मटेड Acit, Circle 5(3), Vs Room No. 563, Shree Raj Travels & Tours Ltd, Aayakar Bhavan, M K Road, Chowpaty View Building, Mumbai-400 020 Ground Floor, Sukh Nagar, S V P Road, Opera House, Mumbai -400 007 Pan: Aaecs 9760 N अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant By Shri A K Nayak : Respondent By : None सुनवाईक"तार"ख /Date Of Hearing : 13-04-2016 घोषणाक"तार"ख /Date Of Pronouncement : 13-04-2016

For Respondent: None

Section 143(3)Section 2(24)(va)Section 2(24)(x)Section 43

…of addition of amount to the extent of Rs.32,03,947/- and that the impugned order dated 29th July, 2011 is liable to be quashed. Mr. Gupta relied upon the judgment of Punjab & Haryana in Commissioner of Income-Tax V/s. Lakhani Rubber Works reported in [2010] 326 ITR 415 (P & H) and submitted that question Nos.1 & 2 in that case had already been decided against the revenue in view of the decision of Alom Extrusions Ltd. (supra). It is for this reason that he did not press for an answer to question No.1 in these Appeals. 9. Mr. Naniwadekar, learned counsel appearing on behalf of the assessee on the other hand reli…