CIT v. Mangalore Chemicals & Fertilizers Ltd.

191 ITR 156High Court1991#8252 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also reported as

59 Taxmann 508

Sections most often in play

Section 10BSection 10B(1)Section 139(1)Section 139(5)Section 143(3)

Issues it is cited on

section 139(1)section 143(3)total income

Judgments citing CIT v. Mangalore Chemicals & Fertilizers Ltd.

M/S.BODYGEAR INTERNATIONAL P. LTD,ERNAKULAM vs. THE DCIT, KOCHI

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

ITA 274/COCH/2023[2007-08]Status: DisposedITAT Cochin14 May 2025AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Soundararajan K

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Sri.Omanakuttan, Senior AR
Section 10BSection 10B(1)Section 139(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Soundararajan K, Judicial Member ITA No.274/Coch/2023 :Asst.Year 2007-2008 Bodygear International Pvt.Ltd. The Assistant Commissioner V/803, A and B, Edayar v. of Income-tax, Cir.1(2) Industrial Development Area Kochi. Muppthadam PO Alangad, Ernakulam – 683 110. PAN : AAACB9545J. (Appellant) (Respondent) Appellant by : Sri.Radhesh Bhatt, CA Respondent by : Sri.Omanakuttan, Senior AR Date of Date of Hearing : 20.03.2025 Pronouncement : 14.05.2025 O R D E R Per Inturi Rama Rao, AM : This is an appeal fil…

PRADEEP KUMAR BANERJEE,KOLKATA vs. CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

In the result, the appeal of the assessee is allowed

ITA 371/KOL/2024[2012-13]Status: DisposedITAT Kolkata01 Apr 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am

For Appellant: Shri R .K . Duggal, ARFor Respondent: Shri Ashutosh Kumar, DR
Section 143(2)Section 147Section 148Section 40

…## IN THE INCOME TAX APPELLATE TRIBUNAL "C(SMC)" BENCH , KOLKATA BEFORE SHRI RAJESH KUMAR, AM ITA No.371/KOL/2024 (Assessment Year: 2012-13) ## PRADEEP KUMAR BANERJEE 7 Red Cross Place, Kolkata, West Bengal, 700001 Vs. CIT (APPEALS) Delhi, (Appellant) (Respondent) PAN No. ADTPB8996N Assessee by : Shri R .K . Duggal, AR Revenue by : Shri Ashutosh Kumar, DR > Date of hear ing: 25 .03 .2025 Date of pronouncement : 01 .04.2025 ## O R D E R This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 13.05.20…

M/S. BILCARE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 334/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.273/PUN/2021 निर्धारण वर्ा / Assessment Year: 2016-17 DCIT, Central Circle-2(2), Vs. M/s. Bilcare Limited, Pune. 601, ICC Trade Tower, Pune- 411016. PAN : AABCB2242F Appellant Respondent आयकर अपीऱ सं. / ITA No.334/PUN/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/s. Bilcare Limited, Vs. DCIT, Central Circle- 6th Floor, B Wing, ICC 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. PAN : AABCB2242F Appellant Respondent C.O. No…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE vs. M/S. BILCARE LIMITED, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 273/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.273/PUN/2021 निर्धारण वर्ा / Assessment Year: 2016-17 DCIT, Central Circle-2(2), Vs. M/s. Bilcare Limited, Pune. 601, ICC Trade Tower, Pune- 411016. PAN : AABCB2242F Appellant Respondent आयकर अपीऱ सं. / ITA No.334/PUN/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/s. Bilcare Limited, Vs. DCIT, Central Circle- 6th Floor, B Wing, ICC 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. PAN : AABCB2242F Appellant Respondent C.O. No…

INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA vs. TRIPURA STATE ELECTRICITY CORPORATION LTD., AGARTALA

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 297/GTY/2018[2013-14]Status: DisposedITAT Guwahati19 Dec 2022AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 139(5)Section 143(2)Section 143(3)Section 68

…Tools Corpn. Of India (1993) 201 ITR 101 (Karnataka); 4 Assessment Year: 2013-2014 Tripura State Electricity Corporation Limited (iii) Beco Engineering Co. Ltd. –vs. VIT (1984) 148 ITR 478 (P&H); (iv) CIT –vs.- Mangalore Chemicals & Fertilizers Ltd.(1991) 191 ITR 156 (Karnataka). In the case of Pr. CIT-1-vs.- Babubghai Ramanbhai Patel (2017) 84 taxmann.com 32 (Guj), it was held that once a revised return is filed within the prescribed time, the original return did not survived and that allowance claimed in the revised return had to be allowed. In the case of Machine Tools Corpn of India Ltd. (supra), it was h…

ROHIT INFRA PROJECTS P. LTD,MUMBAI vs. DCIT CEN CIR 2, THANE

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

ITA 2437/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 Dec 2022AY 2013-14

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.2437/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2013-14) Rohit Infra Projects Pvt. बिधम/ Dcit, Central Circle-2 Ltd. B, Wing, Ashar I. T. Park, Vs. A-1/103, Orchid Plaza, R. Wagle Estate, Thane. T. Road, Dahisar, Mumbai- 400068. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aadcr4744C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Dharan Gandhi Revenue By: Shri T. Sankar (Dr) सुनवाई की तारीख / Date Of Hearing: 16/09/2022 घोषणा की तारीख /Date Of Pronouncement: 12/12/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-11, Pune Dated 31.01.2017 For The Assessment Year 2013-14. 2. The Main Grievance Of The Assessee Is That The Assessee Had Filed The Revised Return Of Income For Ay. 2013-14 On 19.03.2015 Which Has Not Been Taken Into Consideration By The Ao, Before Framing The Assessment Order Passed U/S 143(3) Of The Income Tax Act On 27.03.2015, Therefore, The Assessment Need To Be Made De-Novo.

For Appellant: Shri Dharan GandhiFor Respondent: Shri T. Sankar (DR)
Section 133(6)Section 139(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकर अपील सं/ I.T.A. No.2437/Mum/2017 (निर्धारण वर्ा / Assessment Years: 2013-14) Rohit Infra Projects Pvt. बिधम/ DCIT, Central Circle-2 Ltd. B, Wing, Ashar I. T. Park, Vs. A-1/103, Orchid Plaza, R. Wagle Estate, Thane. T. Road, Dahisar, Mumbai- 400068. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AADCR4744C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Dharan Gandhi Revenue by: Shri T. Sankar (DR) सुनवाई की तारीख / Date of Hearing: 16/09/2022 घोषणा की तारीख /Date of Pronouncement:…

SRI KAMBEGOWDA PUTTANARASAPPA,BENGALURU vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 456/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Oct 2022AY 2017-18

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Avinash Mallya, Advocate and Sri.Hemant Pai, CAFor Respondent: Sri.Manjunath Karkihalli, CIT-DR
Section 139(1)Section 139(5)Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.456/Bang/2022 : Asst.Year 2017-2018 Sri.Kambegowda Puttanarasappa The Principal Commissioner of 1776, 8th Cross, 6th Main, Income-tax v. Kampinagar, Vijayanagar, 2nd Bangalore. Stage, Bangalore – 560 040. PAN : AFXPP4415L. (Appellant) (Respondent) Appellant by : Sri.Avinash Mallya, Advocate and Sri.Hemant Pai, CA Respondent by : Sri.Manjunath Karkihalli, CIT-DR Date of Pronouncement : 20.10.2022 Date of Hearing : 19.10.2022 O R D E R Per George George K, JM : This appeal at the insta…

M/S. MISTRAL SOFTWARE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(2),, BENGALURU

In the result, the appeal in ITA No

ITA 1914/BANG/2018[2008-09]Status: DisposedITAT Bangalore09 Nov 2020AY 2008-09

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Sri.Kannan Narayanan, JCIT-DR
Section 10ASection 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.1911/Bang/2018 : Asst.Year 2005-2006 ITA No.1912/Bang/2018 : Asst.Year 2006-2007 ITA No.1913/Bang/2018 : Asst.Year 2007-2008 ITA No.1914/Bang/2018 : Asst.Year 2008-2009 M/s.Mistral Solutions Pvt.Ltd. The Dy.Commissioner of No.60, Adarsh Regent, 100 Feet Income-tax, Circle 4(1)(2) v. Ring Road, Domlur Extension Bengaluru. Bangalore - 560 071. PAN : AABCM8832C. (Appellant) (Respondent) Appellant by : Sri.Padamchand Khincha, CA. Respondent by : Sri.Kannan Narayanan, JCIT-DR Date of Dat…

M/S. MISTRAL SOFTWARE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2), , BENGALURU

In the result, the appeal in ITA No

ITA 1913/BANG/2018[2007-08]Status: DisposedITAT Bangalore09 Nov 2020AY 2007-08

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Sri.Kannan Narayanan, JCIT-DR
Section 10ASection 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.1911/Bang/2018 : Asst.Year 2005-2006 ITA No.1912/Bang/2018 : Asst.Year 2006-2007 ITA No.1913/Bang/2018 : Asst.Year 2007-2008 ITA No.1914/Bang/2018 : Asst.Year 2008-2009 M/s.Mistral Solutions Pvt.Ltd. The Dy.Commissioner of No.60, Adarsh Regent, 100 Feet Income-tax, Circle 4(1)(2) v. Ring Road, Domlur Extension Bengaluru. Bangalore - 560 071. PAN : AABCM8832C. (Appellant) (Respondent) Appellant by : Sri.Padamchand Khincha, CA. Respondent by : Sri.Kannan Narayanan, JCIT-DR Date of Dat…

M/S. MISTRAL SOFTWARE PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2), BENGALURU

In the result, the appeal in ITA No

ITA 1912/BANG/2018[2006-07]Status: DisposedITAT Bangalore09 Nov 2020AY 2006-07

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Sri.Kannan Narayanan, JCIT-DR
Section 10ASection 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.1911/Bang/2018 : Asst.Year 2005-2006 ITA No.1912/Bang/2018 : Asst.Year 2006-2007 ITA No.1913/Bang/2018 : Asst.Year 2007-2008 ITA No.1914/Bang/2018 : Asst.Year 2008-2009 M/s.Mistral Solutions Pvt.Ltd. The Dy.Commissioner of No.60, Adarsh Regent, 100 Feet Income-tax, Circle 4(1)(2) v. Ring Road, Domlur Extension Bengaluru. Bangalore - 560 071. PAN : AABCM8832C. (Appellant) (Respondent) Appellant by : Sri.Padamchand Khincha, CA. Respondent by : Sri.Kannan Narayanan, JCIT-DR Date of Dat…

M/S. MISTRAL SOFTWARE PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2), BANGALORE

In the result, the appeal in ITA No

ITA 1911/BANG/2018[2005-06]Status: DisposedITAT Bangalore09 Nov 2020AY 2005-06

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Sri.Kannan Narayanan, JCIT-DR
Section 10ASection 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.1911/Bang/2018 : Asst.Year 2005-2006 ITA No.1912/Bang/2018 : Asst.Year 2006-2007 ITA No.1913/Bang/2018 : Asst.Year 2007-2008 ITA No.1914/Bang/2018 : Asst.Year 2008-2009 M/s.Mistral Solutions Pvt.Ltd. The Dy.Commissioner of No.60, Adarsh Regent, 100 Feet Income-tax, Circle 4(1)(2) v. Ring Road, Domlur Extension Bengaluru. Bangalore - 560 071. PAN : AABCM8832C. (Appellant) (Respondent) Appellant by : Sri.Padamchand Khincha, CA. Respondent by : Sri.Kannan Narayanan, JCIT-DR Date of Dat…

M/S OPTO CIRCUITS INDIA LTD ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-5(1)(2), BANGALORE

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

ITA 1044/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

For Appellant: Sri. B.S.Balachandran, AdvocateFor Respondent: Sri.Manjeet Singh, Addl.CIT-DR
Section 10ASection 115JSection 143(2)Section 143(3)Section 14ASection 153C

…as taken- up before the Hon'ble Supreme Court in SLP and the Hon'ble Court was pleased to dismiss the same in its corn!)in2c1 order in the lead case in Mahendra Mills in (2000) 109 taxmann.com 225 (SC). (2) M/s Mangalore Chemicals and Fertilizers Ltd., (1991) 191 ITR 156 (Kar) — The Hon'ble High Court held that once a valid revised return is filed by the assessee, it completely effaces and obliterates the original return and therefore, it is only the revised return that has to be taken into account for purpose of making assessment. 9.2 It is further submitted by the learned AR that there is no dispute that a vali…

M/S. SUBHAM,PUNE vs. INCOME-TAX OFFICER, WARD - 3(4), PUNE

In the result, the appeal of the assessee is allowed

ITA 402/PUN/2019[2015-16]Status: DisposedITAT Pune24 Oct 2019AY 2015-16

Bench: Shri Anil Chaturvedi

For Appellant: Shri Sanket JoshiFor Respondent: Shri Sanjeev Ghei
Section 139(1)Section 139(5)Section 143(1)Section 143(3)

…his contention that when valid return is filed u/s 139(5) of the Act, the original return u/s 139(1) of the Act cannot be taken into account for making the assessment, he relied on the following decisions : a) CIT Vs. Mangalore Chemicals & Fertilizers Ltd. [191 ITR 156 (Kar)] b) CCIT Vs. Machine Tool Corporation of India Ltd. [201 ITR 101 (Kar)]. c) Beco Engineering Co. Ltd Vs. CIT [148 ITR 478 (P&H)] d) CIT Vs. Arun Textile [192 ITR 700 (Guj)]. He therefore submitted that the assessment of total income by the AO by rejecting the revised return u/s 139(5) of the Act was contrary to law. He therefore prayed th…

M/S KARLE INTERNATIONAL PVT LTD ,BANGALORE vs. THE DEPUUTY COMMISSIONER OF INCOME TAX CIRCLE-11(5), BANGALORE

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 2738/BANG/2017[2009-10]Status: DisposedITAT Bangalore11 Jan 2019AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2009-10

For Appellant: Shri H.N. Khincha, CAFor Respondent: Shri M. Vijay Kumar, Addl. CIT (DR)
Section 10BSection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2009-10 M/s. Karle International Pvt. Ltd., The Deputy No. 151, Industrial Commissioner of Suburb, vs. Income Tax, Yeshwanthpur, Circle – 11 (5), Bangalore – 560 022. Bangalore. PAN: AADCK4886C APPELLANT RESPONDENT Appellant by : Shri H.N. Khincha, CA Respondent by : Shri M. Vijay Kumar, Addl. CIT (DR) Date of hearing : 02.01.2019 Date of Pronouncement : 11.01.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by th…