CIT v. Maholaxmi Rice Factory

63 Taxmann 565High Court#12940 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 139(1)Section 44AB Section 80IA Section 143(1)Section 250 Section 80IA(7)Section 12(2)Section 80J(6A)

Issues it is cited on

section 80ia(7)section 80j(6a)section 143(1)(a)(ii)deduction u/s 80ia section 80ib section 80ia section 80i erroneous and prejudicial section 44ab section 143(1)(a)section 139(1)section 44

Judgments citing CIT v. Maholaxmi Rice Factory

INCOME TAX OFFICER -1(1), INDORE, INDORE vs. AGROH TOLL HIGHWAYS PRIVATE LIMITED, INDORE

Appeal of the Revenue is dismissed

ITA 344/IND/2025[2021-22]Status: DisposedITAT Indore27 Mar 2026AY 2021-22

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Agroh Toll Highways Private बनाम/ Officer-1(1), Limited Vs. Indore Floor No.104, Krishna Harmony, 14/2 New Palasia, Indore, Indore (Pan:Aalca2341L) (Appellant) (Respondent) Assessee By Sh. Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.03.2026 Date Of 27.03.2026 Pronouncement आदेश/ O R D E R

Section 139(1)Section 143Section 143(1)Section 246ASection 250Section 253Section 80Section 801ASection 801A(7)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER Income Tax Agroh Toll Highways Private बनाम/ Officer-1(1), Limited Vs. Indore Floor No.104, Krishna Harmony, 14/2 New Palasia, Indore, indore (PAN:AALCA2341L) (Appellant) (Respondent) Assessee by Sh. Soumya Bumb, CA Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 25.03.2026 Date of 27.03.2026 Pronouncement आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an Appeal filed by the Revenue under section 253 of the income tax Act 1961,…

COMET POWER PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER , MUMBAI

In the result, appeal of the assessee is allowed

ITA 3321/MUM/2025[2019-2020]Status: DisposedITAT Mumbai04 Nov 2025AY 2019-2020

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 139(1)Section 250Section 80Section 801ASection 801A(7)Section 80I

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 3319, 3320 & 3321/Mum/2025 A.Ys: 2016-17, 2018-19 & 2019-20 Comet Power Pvt Ltd Vs ITO, Ward 3(1)(3) Plot No. 159, C-6, Amar Aayakar Bhavan Inds. Estate Premise CS, Mumbai CST Road, Vidyanagari S.O, Mumbai PAN – AADCC4431B (Appellant) (Respondent) Assessee by Shri Rupesh Pachori Revenue by Shri Virbhadra Mahajan, Sr. DR Date of Hearing 22.09.2025 Date of Pronouncement 04.11.2025 ORDER PER SANDEEP GOSAIN, JM: These three appeals have been filed by the assessee c…

COMET POWER PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, MUMBAI

In the result, appeal of the assessee is allowed

ITA 3320/MUM/2025[2018-19]Status: DisposedITAT Mumbai04 Nov 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 139(1)Section 250Section 80Section 801ASection 801A(7)Section 80I

COMET POWER PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, AAYAKAR BHAWAN,MUMBAI

In the result, appeal of the assessee is allowed

ITA 3319/MUM/2025[2016-17]Status: DisposedITAT Mumbai04 Nov 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

Section 139(1)Section 250Section 80Section 801ASection 801A(7)Section 80I

ARIF INDUSTRIES PVT.LTD.,LUCKNOW vs. CIT(A), LUCKNOW

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 638/LKW/2024[2022-23]Status: DisposedITAT Lucknow28 Oct 2025AY 2022-23

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.638/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2022-23 Arif Industries Pvt Ltd V. Commissioner Of Income 2Nd Floor Metro City Centre, Tax Appeals/National Metro City, Paper Mill Faceless Appeal Centre Compound, Nishat Ganj, Delhi. Lucknow-226006. Pan:Aacca2048M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rajeev Joshi, Ca प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 09 09 2025 घोर्णा कक तारीख/ Date Of 28 10 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri Rajeev Joshi, CAFor Respondent: Shri Amit Kumar, CIT(DR)

Section 139Section 139(1)Section 143(1)(a)Section 44ASection 80

…आयकर अपीलीय अधिकरण ‘ए’ न्यायपीठ, लखनऊ। IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW श्री कुल भारत, उपाध्यक्ष एवं श्री ननखखल चौिरी, लेखा सदस्य के समछ BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER आयकर अपील सं/ ITA No.638/LKW/2024 ननिाारण वर्ा/ Assessment Year: 2022-23 Arif Industries Pvt Ltd v. Commissioner of Income 2nd Floor Metro City Centre, Tax Appeals/National Metro City, Paper Mill Faceless Appeal Centre Compound, Nishat Ganj, Delhi. Lucknow-226006. PAN:AACCA2048M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant by: Shri Raje…

SINDHU RESETTLEMENT CORPORATION LIMITED ,MUMBAI vs. THE DCIT, CIRCLE - 2(3)(1), MUMBAI, MUMBAI

In the result, the appeal by the assessee is allowed

ITA 2527/MUM/2024[2022-23]Status: DisposedITAT Mumbai27 Sept 2024AY 2022-23

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri. D. M. RindaniFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR

Section 143(1)Section 143(1)(a)Section 250Section 44ASection 80Section 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI. SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no. 2527/Mum./2024 (Assessment Year : 2022–2023) Sindhu Resettlement Corporation Ltd. 1, PNB House, Sir P. M. Road, ……………. Appellant Fort, Mumbai-400001 PAN - AAACS6525P v/s DCIT, Circle-2(3)(1), Aayakar Bhavan, Mumbai-400001 ……………. Respondent Assessee by : Shri. D. M. Rindani Revenue by : Shri. Ashok Kumar Ambastha Sr. DR Date of Hearing – 24/07/2024 Date of Order – 27/09/2024 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by…

ARATHI VINAY PATIL ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(3)(4), BENGALURU

In the result, appeal of the assessee is allowed

ITA 604/BANG/2024[2019-20]Status: DisposedITAT Bangalore13 May 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 115JSection 139(1)Section 143(1)Section 234ASection 44ASection 80Section 801ASection 80I

…ITA No.604/Bang/2024 Arathi Vinay Patil, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Arathi Vinay Patil No.871/1, 6th Block ITO Bangalore 560 034 Vs. Ward-4(3)(4) Bangalore PAN NO : ANOPS7476B APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, A.R. Respondent by : Shri V. Parithivel, D.R. Date of Hearing : 13.05.2024 Date of Pronouncement : 13.05.2024 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of NFAC for the as…

SANJAY KUKREJA,NEW DELHI vs. ACIT CIRCLE 54(1), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 652/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Jan 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.652/Del/2023 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Sanjay Kukreja, Acit A-362, Defence Colony, Vs. Circle-54(1), New Delhi. New Delhi.

Section 139(1)Section 143(1)Section 44ASection 80Section 80I

…I.T.A.No.652/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.652/Del/2023 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Sanjay Kukreja, ACIT A-362, Defence Colony, Vs. Circle-54(1), New Delhi. New Delhi. PAN No.AIQPK9454L अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Mayank Agarwal, Adv. Revenue by Shri Anuj Garg, Sr. DR सुनवाईक"तारीख/ Date of hearing: 02.11.2023 30.01.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Ass…