CIT v. M/s Carpet India

109 Taxmann.com 35Supreme Court of India2019#21956 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 80HHCSection 80IBSection 143(3)Section 28 (iiia)Section 28 (iiib)Section 28 (iiic)Section 28 (iiid)Section 28 (iiie)

Issues it is cited on

section 80hhcsection 80hhsection 80ibprofits and gains of business or professionsection 80isection 28section 80previous yearpersoncompanysection 143(3)india

Judgments citing CIT v. M/s Carpet India

ACIT Circle vs. Sheena Exports

Appeals stand disposed of

ITA 970/DEL/2007[2003-2004]Status: DisposedITAT Delhi03 Feb 2026AY 2003-2004

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 1229/Del/2006 : Asstt. Year: 1999-00 Ita No. 1228/Del/2006 : Asstt. Year: 2002-03 Acit, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (Appellant) (Respondent) Pan No.

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR
Section 143(3)Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 1229/Del/2006 : Asstt. Year: 1999-00 ITA No. 1228/Del/2006 : Asstt. Year: 2002-03 ACIT, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. ITA No. 970/Del/2007 : Asstt. Year: 2003-04 ACIT, Vs Sheena Exports, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. Assessee by : None Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 03.02.2026 Date of Pronouncement…

ACIT, Circle vs. Sheena Industries

Appeals stand disposed of

ITA 1229/DEL/2006[1999-2000]Status: DisposedITAT Delhi03 Feb 2026AY 1999-2000

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 1229/Del/2006 : Asstt. Year: 1999-00 Ita No. 1228/Del/2006 : Asstt. Year: 2002-03 Acit, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (Appellant) (Respondent) Pan No.

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR
Section 143(3)Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 1229/Del/2006 : Asstt. Year: 1999-00 ITA No. 1228/Del/2006 : Asstt. Year: 2002-03 ACIT, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. ITA No. 970/Del/2007 : Asstt. Year: 2003-04 ACIT, Vs Sheena Exports, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. Assessee by : None Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 03.02.2026 Date of Pronouncement…

ACIT, Circle, Karnal vs. Sheena Industries, Panipat

Appeals stand disposed of

ITA 1228/DEL/2006[2002-2003]Status: DisposedITAT Delhi03 Feb 2026AY 2002-2003

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 1229/Del/2006 : Asstt. Year: 1999-00 Ita No. 1228/Del/2006 : Asstt. Year: 2002-03 Acit, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (Appellant) (Respondent) Pan No.

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR
Section 143(3)Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 1229/Del/2006 : Asstt. Year: 1999-00 ITA No. 1228/Del/2006 : Asstt. Year: 2002-03 ACIT, Vs Sheena Industries, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. ITA No. 970/Del/2007 : Asstt. Year: 2003-04 ACIT, Vs Sheena Exports, Circle, Ujha Road, Panipat, Panipat, Haryana Haryana (APPELLANT) (RESPONDENT) PAN No. Assessee by : None Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 03.02.2026 Date of Pronouncement…