How many judgments cite CIT v. Mahanagar Gas Ltd.?

30 judgments on BharatTax cite CIT v. Mahanagar Gas Ltd. (42 Taxmann.com 40), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. Mahanagar Gas Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 36(1)(iii), Section 153A(1)(b), Section 195, Section 35D, Section 37(1).

CIT v. Mahanagar Gas Ltd.

42 Taxmann.com 40High Court2014#3922 most cited

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

An auditor's qualification of expenditure as prior period expenditure does not automatically justify its reversal if the factual findings support its allowability.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Mahanagar Gas Ltd. · prior period expenses · auditor's report · factual finding · disallowance · allowing expenditure · taxability

Sections most often in play

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

Read the full judgment

Issues it is cited on

section 5(2)(b)section 2(n)approved gratuity fund real income theory section 80(p)section 80(p)(2)section 66 section 40a(7)section 5(2)section 35d section 36(1)(viia)interest free advances

Judgments citing CIT v. Mahanagar Gas Ltd.

Cybermate Infotek Limited, Hyderabad vs. Income Tax Officer, Ward-1(4), Hyderabad

In the result, appeal of the assessee allowed for statistical purposes in above terms

ITA 2256/HYD/2018[2013-14]Status: DisposedITAT Hyderabad17 Sept 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2013-14 Cybermate Infotek Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(4), Hyderabad. Pan – Aabcc 4776F (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 24/08/2021 Date Of Pronouncement: 21/09/2021

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai

Section 143(3)Section 37

…e u/s 37 of the Act. The ld. AR of the assessee relied on the following cases: 1. Ocimum Bio Solutions India Ltd., ITA No. 2090/Hyd/2018. 2. SA Builders, 158 Taxmann 74 (SC) 3. West Bengal State Electricity Board, ITA no. 2126/Kol/2017. 4. Mahanagar Gas Ltd., 42 Taxmann.com 40 5. Fact Securities, 61 Taxmann.com 192 6. Pharmacia Health Care Ltd., 7. CIT Vs. Jagatjit Industries Ltd., ITA No. 848/2010 (HC Delhi) 8. Saurashtra Cement & Chemical Industries Ltd., Vs. CIT, 80 Taxmann 61 )HC Gujarat) 6.4 On the other hand, the ld. DR relied on the orders of revenue authorities and submitted that the assessee failed to su…

M/S. Dwarikesh Sugar Industries Ltd, Mumbai vs. The DCIT Cir 3(1)(1), Mumbai

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

ITA 2464/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 May 2021AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2464/Mum/2018 (निर्धारण वर्ा / Assessment Year:2013-14) M/S. Dwarikesh Sugar बिधम/ Dcit, Circle-3(1)(1) Industries Ltd. Room No.607, Aayakar Vs. 511, Maker Chambers V, Bhavan, M. K. Road, 221, Nariman Point, Mumbai-400020. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aabcd8192N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Pankaj R. Toprani Revenue By: Ms. Jyotilakshmi Mayak Shri Sreenivasaraghavan सुनवाई की तारीख / Date Of Hearing: 05/03/2021 घोषणा की तारीख /Date Of Pronouncement: 24 /05/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 20.03.2018 Passed By The Commissioner Of Income Tax (Appeals) -08, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2013-14. 2. The Assessee Has Raised The Following Grounds: - “I . The Ld. Commissioner Of Income Tax (Appeals) - 8, Mumbai (Hereinafter Referred To As "The Ld. Cit (A)") Erred In Law & On Facts In Upholding The Disallowance Of Rs.4,25,53,711/- On Account Of Society Commission By Treating The Same As Prior Period Expenditure. 2. The Ld. Cit (A) Erred In Law & On Facts In Not Allowing Society Commission Of Rs.4,25,53,711/- In The Assessment Year Under Appeal Even Though The Liability For The Same

For Appellant: Shri Pankaj R. TopraniFor Respondent: Ms. Jyotilakshmi Mayak

Section 115JSection 143(2)Section 18Section 40Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2464/Mum/2018 (निर्धारण वर्ा / Assessment Year:2013-14) M/s. Dwarikesh Sugar बिधम/ DCIT, Circle-3(1)(1) Industries Ltd. Room No.607, Aayakar Vs. 511, Maker Chambers V, Bhavan, M. K. Road, 221, Nariman Point, Mumbai-400020. Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AABCD8192N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Pankaj R. Toprani Revenue by: Ms. Jyotilakshmi Mayak Shri Sreenivasaraghavan सुनवाई की तारीख / Date of Hearing: 05/03/2021 घोषण…

DCIT 1(2), Mumbai vs. Maharshtra State Electricity Board, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1650/MUM/2010[2006-07]Status: DisposedITAT Mumbai20 May 2021AY 2006-07

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER DCIT- 1(2), Mumbai Vs. M/s. Maharashtra State R.No.535, 5th Floor Electricity Board B.A. Section, 6th Floor Aayakar Bhavan, M.K.Road Prakashganga, Plot No.C-19 Mumbai- 400 020 ‘E’ Block, Bandra Kurla Complex, Bandra (E) Mumbai – 400 051 PAN/GIR No. AAACM7507P (Appellant) .. (Respondent) Revenue by Shri Rahul Raman Assessee by Shri J.D. Mistry Date of Hearing 20/05/2021 Date of Pronouncement 20/05/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1650/Mu…

ACIT 14(2)(1), Mumbai vs. Maharashtra State Power Generatin Co Ltd, Mumbai

In the result, appeals of the revenue are dismissed in respect of grounds raised for deletion of disallowance of prior period expenses

ITA 4440/MUM/2015[2011-12]Status: DisposedITAT Mumbai22 Apr 2021AY 2011-12

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadale & Acit 14(2)(1) Vs. Maharashtra State 432, Aayakar Bhavan, Power Generation Co. 4Th Floor, Mk Marg, Ltd., Plot No. G-19, Mumbai – 400020. Prakashgad, Anant Kanekar Marg, Bandra (E), Mumbai – 400051. स्थायी लेखा सं./ जीआइआर सं./Pan/Gir No. : Aaepg5643H Appellant .. Respondent Appellant By : Shri Ajay Kumar, Cit-Dr Respondent By : Shri K.K. Ved, Ca Ar Date Of Hearing 31.03.2021 Date Of Pronouncement 22.04.2021 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed These Two Appeals Against The Separate Orders Of The Commissioner Of Income Tax (Appeals) - 22, Mumbai, Passed U/S. 143(3) & 250 Of The Income Tax Act, 1961. Since, Both The Appeals Have Common & Identical Issues, They Are Clubbed & Heard Together & Consolidate Order Is Passed. For The Sake Of

For Appellant: Shri Ajay Kumar, CIT-DRFor Respondent: Shri K.K. Ved, CA AR

Section 115JSection 143(2)Section 143(3)Section 145

…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:- ITA No. 4440/M/15 & 3634/M/2017-Maharashtra State Power Generation Co. Ltd., “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 de…

DCIT 1(2), Mumbai vs. Maharshtra State Electricity Board, Mumbai

In the result , the Cross Objections preferred by the assessee for the Asst Year 2004-05 is partly allowed and Cross Objections preferred by the assessee for the Asst Year 2005-06 is allowed

ITA 1649/MUM/2010[2004-05]Status: DisposedITAT Mumbai21 Apr 2021AY 2004-05

Section 143(3)Section 69

…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 1(2), Mumbai vs. Maharashtra State Electricity Board, Mumbai

In the result, appeals of the revenue are dismissed in respect of grounds raised for deletion of disallowance of prior period expenses

ITA 3813/MUM/2009[2001-02]Status: DisposedITAT Mumbai17 Feb 2021AY 2001-02

Bench: Shri Justice P P Bhatt & Shri M.Balaganesh, Am

Section 143(3)

…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 ac…

The Asstt. Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad vs. M/S. Troikaa Pharmaceuticlas Limited, Ahmedabad

Appeal is dismissed

ITA 1325/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad04 Mar 2020AY 2010-11

Bench: Shri Rajpal Yadav & Shri T. S. Kapoorआयकर अपील सं./I.T.A. No. 1325/Ahd/2017 With Cross Objection No.31/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2010-11)

For Appellant: Shah, A.RsFor Respondent: Shri Vinod Tanwani, Sr.D.R

Section 35

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1325/Ahd/2017 WITH CROSS OBJECTION No.31/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2010-11) A.C.I.T. M/s. Troikaa बनाम/ Circle-4(1)(2), Pharmaceuticals Ltd. Vs. Ahmedabad Commerce House, Opp. Rajvansh Apartment, Judges Bunglow Road, Ahmedabad-380015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCD9176A (Appellant / Respondent) .. (Respondent / Cross Objector) राज"व क" ओर से/Revenue by : Shri Vinod…

Tata Chemicals Ltd, Mumbai vs. DCIT 2(3), Mumbai

ITA 2965/MUM/2015[2002-03]Status: DisposedITAT Mumbai22 Apr 2019AY 2002-03

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2002-03 Tata Chemicals Ltd. Deputy Commissioner Of Bombay House, Vs. Income Tax-2(3)(1), 5Th 24 Homi Mody Street, Floor, Aayakar Bhavan, Fort, Mumbai-400001 M.K. Road, Mumbai- 400020 Pan No. Aaact4059M Appellant Respondent Assessment Year: 2002-03 Deputy Commissioner Tata Chemicals Ltd. Of Income Tax-2(3)(1), Vs. Bombay House, 5Th Floor, Aayakar 24 Homi Mody Street, Bhavan, M.K. Road, Fort, Mumbai-400001 Mumbai-400020 Pan No. Aaact4059M Appellant Respondent Assessee By : Mr. Nitesh Joshi, Ar Revenue By : Mr. Choudhary Arun Kumar Singh, Date Of Hearing : 25/01/2019 Date Of Pronouncement: 22/04/2019

For Appellant: Mr. Nitesh Joshi, ARFor Respondent: Mr. Choudhary Arun Kumar Singh

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2002-03 Tata Chemicals Ltd. Deputy Commissioner of Bombay House, Vs. Income Tax-2(3)(1), 5th 24 Homi Mody Street, Floor, Aayakar Bhavan, Fort, Mumbai-400001 M.K. Road, Mumbai- 400020 PAN No. AAACT4059M Appellant Respondent Assessment Year: 2002-03 Deputy Commissioner Tata Chemicals Ltd. of Income Tax-2(3)(1), Vs. Bombay House, 5th Floor, Aayakar 24 Homi Mody Street, Bhavan, M.K. Road, Fort, Mumbai-400001 Mumbai-400020 PAN No. AAACT4059M Appellant Resp…

India Sugar and Refineries Limited, Mumbai vs. Income Tax Officer 2(2)(1), Mumbai

In the result, this appeal by the assessee stands dismissed

ITA 4948/MUM/2017[2012-13]Status: DisposedITAT Mumbai05 Feb 2018AY 2012-13

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No.4948/Mum/2017 ("नधा"रण वष" / Assessment Year: 2012-13) The India Sugar & Refineries Ltd. Ito-2(2)(1), Podar Chambers, 4Th Floor, Mumbai बनाम/ 109, S.A. Brelvi Road, Fort, Vs. Mumbai-01 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaact 2797 C (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Tushar Kamdar ""यथ" क" ओर से/Respondent By : Ms. N. Hemalatha

For Appellant: Shri Tushar KamdarFor Respondent: Ms. N. Hemalatha

Section 35

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.4948/Mum/2017 ("नधा"रण वष" / Assessment Year: 2012-13) The India Sugar & Refineries Ltd. ITO-2(2)(1), Podar Chambers, 4th Floor, Mumbai बनाम/ 109, S.A. Brelvi Road, Fort, Vs. Mumbai-01 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACT 2797 C (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Tushar Kamdar ""यथ" क" ओर से/Respondent by : Ms. N. Hemalatha सुनवाई क" तार"ख / : 08.11.…

ACIT 14(2)(2), Mumbai vs. Petron Engineering Construction Ltd, Mumbai

The appeal of the revenue stands dismissed

ITA 2794/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Jan 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am Asstt. Commissioner Of Income M/S Petron Engineering Tax 14(2)(2), Construction Ltd, 432,4Th Floor, Aayakar Bhavan, 6Th Floor,Swastik Chambers, फनधभ/ M K Road, Sion Trombay Road, Vs. Mumbai-400020 P B No.7206, Chembur, Mumbai-400071 स्थधमी रेखध सं./ Pan : Aaccp8775G (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) : अऩीरधथी की ओय से / Revenue By : Ms.Anupama Singh प्रत्मथी की ओय से/Respondent By : Shri Ayush J Rajani

For Respondent: Ms.Anupama Singh

Section 143(2)Section 143(3)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “जी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM Asstt. Commissioner of Income M/s Petron Engineering Tax 14(2)(2), Construction Ltd, 432,4th floor, Aayakar Bhavan, 6th floor,Swastik Chambers, फनधभ/ M K Road, Sion Trombay Road, Vs. Mumbai-400020 P B No.7206, Chembur, Mumbai-400071 स्थधमी रेखध सं./ PAN : AACCP8775G (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) : अऩीरधथी की ओय से / Revenue by : Ms.Anupama Singh प्रत्मथी की ओय से/Respo…