CIT v. Mahanagar Gas Ltd.

42 Taxmann.com 40High Court2014#3974 most cited

What is CIT v. Mahanagar Gas Ltd. authority for?

Prior period expenses are allowable expenditures if not rebutted by the revenue and confirmed by the CIT(A).

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Mahanagar Gas Ltd. · 42 Taxmann.com 40 · prior period expenses · allowable expenditure · Assessing Officer · CIT(A) · Tribunal · revenue

Sections most often in play

Section 143(3)Section 36(1)(iii)Section 153A(1)(b)Section 195Section 35DSection 37(1)Section 40(a)(ia)Section 40A(2)(b)

Issues it is cited on

section 5(2)(b)section 2(n)approved gratuity fundreal income theorysection 80(p)section 80(p)(2)section 66section 40a(7)section 5(2)section 35dsection 36(1)(viia)interest free advances

Judgments citing CIT v. Mahanagar Gas Ltd.

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHIDHAM-KUTCH vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM-KUTCH

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 366/RJT/2017[2013-14]Status: DisposedITAT Rajkot17 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 236/RJT/2016[2012-13]Status: DisposedITAT Rajkot17 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 235/RJT/2016[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 234/RJT/2016[2010-11]Status: DisposedITAT Rajkot17 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

THE ASSISTANT COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE,, GANDHINAGAR vs. M/S KUTCH SALT & ALLIED INDUSTRIES LTD.,, GANDHIDHAM

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 233/RJT/2016[2009-10]Status: DisposedITAT Rajkot17 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER IT (SS)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 to 2012-13) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACT1769L (Appellant) (Respondent) ITA No. 366 /Rjt/2017 Assessment Year: (2013-14) (Hybrid Hearing) Asstt. Commissioner of Income Tax, Vs. M/s. Kutch Salt &…

KANDLA EXPORT CORPORATION,,GANDHIDHAM vs. THE DY. COMMR. OF INCOME TAX, CEN. CIR.-2(3),, AHMEDABAD

In the result, the summaries and concise ground No

ITA 155/RJT/2016[2012-13]Status: DisposedITAT Rajkot28 Feb 2025AY 2012-13

Bench: Dr. Arjun Lal Saini, Am.& Dinesh Mohan Sinha, Jm आयकरअपीलसं./It(Ss)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner Of Vs. Kandla Exports Corporation Income – Tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3Rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent) आयकरअपीलसं./It(Ss)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner Of Kandla Exports Corporation Vs Income – Tax, Central Circle – Plot No. 18, Maitri Bhavan, . 2(3), 3Rd Floor, A – 305, Aayakar Sector – 8, Gandhidham, Bhavan, Ahmedabad - 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacfk1906F (Assessee) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM.& DINESH MOHAN SINHA, JM आयकरअपीलसं./IT(SS)A No.135/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2011-12) (Hybrid Hearing) The Deputy Commissioner of Vs. Kandla Exports Corporation Income – tax, Central Circle – 2(3), Plot No. 18, Maitri Bhavan, 3rd Floor, A – 305, Aayakar Bhavan, Sector – 8, Gandhidham, Ahmedabad – 370201 Kutch- 370201 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACFK1906F (Assessee) (Respondent) आयकरअपीलसं./IT(SS)A No.136/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Deputy Commissioner of Ka…

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

ITA 2078/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Jul 2024AY 2018-2019

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1725/Mum./2023 (Assessment Year : 2016-17) ITA no.1726/Mum./2023 (Assessment Year : 2017-18) Shri Renukamata Multi-State Co-operative Urban Credit Society Ltd., 335/2AB Behind Pushpak Hotel, Pipe Line Road Savedi, Ahmednagar 414 003 PAN – AADAS7782D ITA no.1727/Mum./2023 (Assessment Year : 2018–19) Appellant v/s Asstt. Commissioner of Income Tax Respondent Circle-4(4)(1), Central Range-4, Mumbai ITA no.2076/Mum./2023 (Assessment Year : 2016-17) ITA no.2077/Mum.…

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

ITA 2077/MUM/2023[2017-2018]Status: DisposedITAT Mumbai30 Jul 2024AY 2017-2018

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1725/Mum./2023 (Assessment Year : 2016–17) ITA no.1726/Mum./2023 ITA no.1727/Mum./2023 (Assessment Year : 2017–18) (Assessment Year : 2018–19) Shri Renukamata Multi–State Co–operative Urban Credit Society Ltd., 335/2AB Behind Pushpak Hotel, Pipe Line Road ……………. Appellant Savedi, Ahmednagar 414 003 PAN – AADAS7782D v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–4(4)(1), Central Range–4, Mumbai ITA no.2076/Mum./2023 (Assessment Year : 2016–17)…

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

ITA 2076/MUM/2023[2016-2017]Status: DisposedITAT Mumbai30 Jul 2024AY 2016-2017

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1725/Mum./2023 (Assessment Year : 2016–17) ITA no.1726/Mum./2023 ITA no.1727/Mum./2023 (Assessment Year : 2017–18) (Assessment Year : 2018–19) Shri Renukamata Multi–State Co–operative Urban Credit Society Ltd., 335/2AB Behind Pushpak Hotel, Pipe Line Road ……………. Appellant Savedi, Ahmednagar 414 003 PAN – AADAS7782D v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–4(4)(1), Central Range–4, Mumbai ITA no.2076/Mum./2023 (Assessment Year : 2016–17)…

SHRI RENUKAMATA MULTI-STATE CO-OPERATIVE URBAN SOCIETY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(4), MUMBAI

ITA 1727/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Jul 2024AY 2018-2019

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1725/Mum./2023 (Assessment Year : 2016-17) ITA no.1726/Mum./2023 (Assessment Year : 2017-18) Shri Renukamata Multi-State Co-operative Urban Credit Society Ltd., 335/2AB Behind Pushpak Hotel, Pipe Line Road Savedi, Ahmednagar 414 003 PAN – AADAS7782D ITA no.1727/Mum./2023 (Assessment Year : 2018–19) Appellant v/s Asstt. Commissioner of Income Tax Respondent Circle-4(4)(1), Central Range-4, Mumbai ITA no.2076/Mum./2023 (Assessment Year : 2016-17) ITA no.2077/Mum.…

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

ITA 1726/MUM/2023[2017-18]Status: DisposedITAT Mumbai30 Jul 2024AY 2017-18

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Dharmendra KansaraFor Respondent: Ms. Mahita Nair
Section 142Section 153DSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1725/Mum./2023 (Assessment Year : 2016-17) ITA no.1726/Mum./2023 (Assessment Year : 2017-18) Shri Renukamata Multi-State Co-operative Urban Credit Society Ltd., 335/2AB Behind Pushpak Hotel, Pipe Line Road Savedi, Ahmednagar 414 003 PAN – AADAS7782D Appellant v/s Asstt. Commissioner of Income Tax Respondent Circle-4(4)(1), Central Range-4, Mumbai ITA no.2076/Mum./2023 (Assessment Year : 2016-17) ITA no.2077/Mum./2023 (Assessment Year : 2017-18) ITA no.2078/Mum.…

MAHARASHTRA STATE ELECTRICITY DISTRIBUTION COMPANY LTD,MUMBAI vs. DCIT 14(2)(1), MUMBAI

In the result, appeal of Revenue is dismissed

ITA 3383/MUM/2019[2014-15]Status: DisposedITAT Mumbai07 Feb 2024AY 2014-15

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.3383/मुं/2019 (िन.व. 2014-15) Maharastra State Electricity Distribution Co. Ltd., ‘Prakashgad’ 2Nd Floor, Anant Kanekar Marg, Bandra(East), Mumbai 400 051 Pan: Aaecm-2933-K ...... अपीलाथ"/Appellant बनाम Vs. Dy. Commissioner Of Income-Tax-14(2)(1), Room No.432, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent आअसं.2635/मुं/2019 (िन.व. 2014-15) Dy. Commissioner Of Income-Tax-14(2)(1), Room No.432, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ"/Appellant बनाम Vs. Maharastra State Electricity Distribution Co. Ltd., ‘Prakashgad’ 2Nd Floor, Anant Kanekar Marg, Bandra(East), Mumbai 400 051 ..... "ितवादी/Respondent Pan: Aaecm-2933-K Assessee By : Shri J.D.Mistry, Sr.Advocate With Shri Niraj Sheth Revenue By : Smt.Sanyogita Nagpal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 30/11/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 07/02/2024

For Appellant: Shri J.D.Mistry, Sr.Advocate with Shri Niraj ShethFor Respondent: Smt.Sanyogita Nagpal, CIT-DR

…आयकर अपीलीय अिधकरण मुंबई पीठ “ डी ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ D ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.3383/मुं/2019 (िन.व. 2014-15) Maharastra State Electricity Distribution Co. Ltd., ‘Prakashgad’ 2nd Floor, Anant Kanekar Marg, Bandra(East), Mumbai 400 051 PAN: AAECM-2933-K ...... अपीलाथ"/Appellant बनाम Vs. Dy. Commissioner of Income-tax-14(2)(1), Room NO.432, 4th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent आअसं.2635/मुं/2019…

DCIT-14(2)(1), MUMBAI vs. M/S MAHARASTHRA STATE ELECTRICITY DISTRIBUTION CO. LTD., MUMBAI

In the result, appeal of Revenue is dismissed

ITA 2635/MUM/2019[2014-15]Status: DisposedITAT Mumbai07 Feb 2024AY 2014-15

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.3383/मुं/2019 (िन.व. 2014-15) Maharastra State Electricity Distribution Co. Ltd., ‘Prakashgad’ 2Nd Floor, Anant Kanekar Marg, Bandra(East), Mumbai 400 051 Pan: Aaecm-2933-K ...... अपीलाथ"/Appellant बनाम Vs. Dy. Commissioner Of Income-Tax-14(2)(1), Room No.432, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent आअसं.2635/मुं/2019 (िन.व. 2014-15) Dy. Commissioner Of Income-Tax-14(2)(1), Room No.432, 4Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ"/Appellant बनाम Vs. Maharastra State Electricity Distribution Co. Ltd., ‘Prakashgad’ 2Nd Floor, Anant Kanekar Marg, Bandra(East), Mumbai 400 051 ..... "ितवादी/Respondent Pan: Aaecm-2933-K Assessee By : Shri J.D.Mistry, Sr.Advocate With Shri Niraj Sheth Revenue By : Smt.Sanyogita Nagpal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 30/11/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 07/02/2024

For Appellant: Shri J.D.Mistry, Sr.Advocate with Shri Niraj ShethFor Respondent: Smt.Sanyogita Nagpal, CIT-DR

…आयकर अपीलीय अिधकरण मुंबई पीठ “ डी ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ D ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.3383/मुं/2019 (िन.व. 2014-15) Maharastra State Electricity Distribution Co. Ltd., ‘Prakashgad’ 2nd Floor, Anant Kanekar Marg, Bandra(East), Mumbai 400 051 PAN: AAECM-2933-K ...... अपीलाथ"/Appellant बनाम Vs. Dy. Commissioner of Income-tax-14(2)(1), Room NO.432, 4th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... "ितवादी/Respondent आअसं.2635/मुं/2019…

MAHARASHTRA STATE ELECTRICITY DISTRIBUTION COMPANY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (HQ)(JUDL TO CIT-14 , MUMBAI

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

ITA 4630/MUM/2017[2012-13]Status: DisposedITAT Mumbai10 Oct 2023AY 2012-13

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm Maharashtra State Electricity Asst. Cit (Hq)(Judl To Cit-14) Distribution Company Ltd. Mumbai 1St Floor, Prakashgad, Anant Kanekar Vs. Marg, Station Road, Bandra (E), Mumbai-400 051

For Appellant: Shri J. D. Mistry & Niraj ShethFor Respondent: Shri Manoj Kumar Sinha
Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, AM AND MS. KAVITHA RAJAGOPAL, JM Maharashtra State Electricity Asst. CIT (HQ)(Judl to CIT-14) Distribution Company Ltd. Mumbai 1st Floor, Prakashgad, Anant Kanekar Vs. Marg, Station Road, Bandra (E), Mumbai-400 051 PAN/GIR No. AAECM 2933 K (Appellant) (Respondent) : Assessee by : Shri J. D. Mistry & Niraj Sheth Revenue by : Shri Manoj Kumar Sinha Date of Hearing : 14.07.2023 Date of Pronouncement : 10.10.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Co…

M/S. FIRST LIGHT PROPERTIES P. LTD.(EARSTWHILE KNOWN AS M/S. SUMER BUILDERS P. LTD.),MUMBAI vs. THE DCIT, CC, 5(3), MUMBAI

In the result ground of appeal raised by assessee is dismissed and stand of AO is confirmed

ITA 1768/MUM/2020[2016-17]Status: DisposedITAT Mumbai21 Jun 2022AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Gagan Goyalm/S First Light Properties Pvt. Ltd. (Erstwhile Known As M/S Sumer Builders Pvt. Ltd.) 205, Commerce House, 140, Nagindas Master Road, For, Mumbai-400023 Pan: Aaacs7947P ...... Appellant Vs. Dcit, Cc-5(3), Room No. 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. ..... Respondent Appellant By : Sh. Nishit Gandhi Respondent By : Sh. Sandip Raj, Cit-Dr Date Of Hearing : 29/03/2022 Date Of Pronouncement : 21/06/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. Nishit GandhiFor Respondent: Sh. Sandip Raj, CIT-DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER M/s First Light Properties Pvt. Ltd. (Erstwhile known as M/s Sumer Builders Pvt. Ltd.) 205, Commerce House, 140, Nagindas Master Road, For, Mumbai-400023 PAN: AAACS7947P ...... Appellant Vs. DCIT, CC-5(3), Room No. 1906, 19th Floor, Air India Building, Nariman Point, Mumbai-400021. ..... Respondent Appellant by : Sh. Nishit Gandhi Respondent by : Sh. Sandip Raj, CIT-DR Date of hearing : 29/03/2022 Date of pronouncement : 21/06/2022 ORDER PER GAGAN GOYAL, A.M: This app…

MAHARASHTRA STATE ELECTRICITY TRANSMISSON CO. LTD.,MUMBAI vs. ADDLL .CIT - RG. 10(1), MUMBAI

In the result, appeal by the assessee is allowed

ITA 2942/MUM/2015[2010-11]Status: DisposedITAT Mumbai14 Jun 2022AY 2010-11

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Ketan Ved, C.AFor Respondent: Shri C.T. Mathews, Sr. AR
Section 250

…lowable expenditure. None of these findings given by the ld. CIT(A) were rebutted by the Revenue before us. We also find that the Hon‘ble Jurisdictional High Court in the case of yet another Public Sector Undertaking in CIT vs. Mahanagar Gas Ltd., reported in 42 Taxmann.com 40 had an occasion to go through the same issue. The question raised before the Hon‘ble Jurisdictional High Court was as under:- ―B. Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in confirming the order of CIT(A) in deleting the disallowance of Rs.92,91,343/- made by the Assessing Officer on acc…

ACIT 14(2)(1), MUMBAI vs. MAHARASHTRA STATE ELECTRICITY TRANSMISSION COMPANY LTD, MUMBAI

In the result, appeal by the assessee is allowed

ITA 2782/MUM/2015[2010-11]Status: DisposedITAT Mumbai14 Jun 2022AY 2010-11

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Ketan Ved, C.AFor Respondent: Shri C.T. Mathews, Sr. AR
Section 250

…lowable expenditure. None of these findings given by the ld. CIT(A) were rebutted by the Revenue before us. We also find that the Hon‘ble Jurisdictional High Court in the case of yet another Public Sector Undertaking in CIT vs. Mahanagar Gas Ltd., reported in 42 Taxmann.com 40 had an occasion to go through the same issue. The question raised before the Hon‘ble Jurisdictional High Court was as under:- ―B. Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in confirming the order of CIT(A) in deleting the disallowance of Rs.92,91,343/- made by the Assessing Officer on acc…

ACIT CENTRAL CIRCLE2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

In the result, appeal of the revenue is dismissed

ITA 722/HYD/2020[2014-15]Status: DisposedITAT Hyderabad13 Apr 2022AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.No.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Vijay Bhaskar Reddy
Section 115JSection 143(2)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 637/Hyd/2020 2017- Asst. Madhucon 18 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad PAN – AABCM 4757A 2 710/Hyd/2020 2017- Madhucon Dy. 18 Projects Ltd., Commissioner of Hyderabad. Income-tax, Central Circle – PAN – AABCM 4757A 2(1), Hyderabad 3 722/Hyd/2020 2014- Asst. Madhucon 15 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central…

MADHUCON PROJECTS LIMITED ,HYDERABAD vs. DY.COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -2(1), HYDERABAD

In the result, appeal of the revenue is dismissed

ITA 710/HYD/2020[2017-18]Status: DisposedITAT Hyderabad13 Apr 2022AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.No.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Vijay Bhaskar Reddy
Section 115JSection 143(2)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 637/Hyd/2020 2017- Asst. Madhucon 18 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad PAN – AABCM 4757A 2 710/Hyd/2020 2017- Madhucon Dy. 18 Projects Ltd., Commissioner of Hyderabad. Income-tax, Central Circle – PAN – AABCM 4757A 2(1), Hyderabad 3 722/Hyd/2020 2014- Asst. Madhucon 15 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

In the result, appeal of the revenue is dismissed

ITA 637/HYD/2020[2017-18]Status: DisposedITAT Hyderabad13 Apr 2022AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahus.No.

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Vijay Bhaskar Reddy
Section 115JSection 143(2)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.No. ITA No. AY Appellant Respondent 1 637/Hyd/2020 2017- Asst. Madhucon 18 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central Circle – 2(1), Hyderabad PAN – AABCM 4757A 2 710/Hyd/2020 2017- Madhucon Dy. 18 Projects Ltd., Commissioner of Hyderabad. Income-tax, Central Circle – PAN – AABCM 4757A 2(1), Hyderabad 3 722/Hyd/2020 2014- Asst. Madhucon 15 Commissioner of Projects Ltd., Income-tax, Hyderabad. Central…

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