CIT v. Manjunatheeaswara Packing Products & Camphor

253 ITR 53Reported decision#24137 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing CIT v. Manjunatheeaswara Packing Products & Camphor

M/S. THE INDIA CEMENTS LTD.,,CHENNAI vs. DCIT, CORPORATE CIRCLE - 2 (1),, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 833/CHNY/2020[2007-08]Status: DisposedITAT Chennai18 Aug 2021AY 2007-08

Bench: Shri V.Durga Rao & Shri G.Manjunatha

For Appellant: Mr. S.Bharath,CITFor Respondent: 13.07.2021

Section 115JSection 143(3)Section 263

…considered in the revision proceedings u/s.263. The term reference includes all records available at the time of examination by the CIT as held by Hon'ble Supreme Court in the case of CIT Vs. Manjunatheeaswara Packing Products & Camphor works, reported in 253 ITR 53. Therefore, he opined that assessment order passed by the Assessing Officer u/s.143(3) r.w.s 263 of the Act dated 30.03.2013 on these issues is erroneous, insofar as it is prejudicial to the interests of revenue. Hence, set aside assessment order passed by the Assessing Officer and directed him to modify the assessment order and pass necessary…

DCIT, NEW DELHI vs. M/S. AUTO IGNITION LTD., NEW DELHI

In the result appeal filed by the revenue stands dismissed

ITA 6646/DEL/2015[2012-13]Status: DisposedITAT Delhi04 Dec 2017AY 2012-13

Bench: Shri R.S. Syal & Smt. Beena A Pillaia.Y. 2012-13

Section 143Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘F’, NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER A.Y. 2012-13 Dy.CIT, Circle 3(2) M/s Auto Ignition Ltd. New Delhi vs. N 240, Greater Kailash Part I New Delhi (Appellant) (Respondent) Appellant by Shri Atiq Ahmad, Sr.D.R Respondent by Sh. Anil Kumar Malhotra, CA Date of Hearing 22nd November, 2017 Date of Pronouncement ……….. November, 2017 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER The present appeal has been filed by revenue against order dated 16/10/15 passed by Ld. CIT (A)-1, New Delhi for assessment year 2012-…

DCIT, NEW DELHI vs. M/S. AUTO IGNITION LTD., NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 4488/DEL/2014[2010-11]Status: DisposedITAT Delhi14 Aug 2017AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahuin Ita No. 4488/Del/2014 Assessment Year: 2010-11 Dcit Vs. Auto Ignition Ltd. Circle-2(1), New Delhi The Bahar, 37, Dera Mandi Road, New Delhi (Applicant) (Respondent) (Pan: Aaaca5390E)

For Appellant: Shri Anil Kumar Melhotra, CAFor Respondent: Shri Arun Kumar Yadav, Sr. DR

Section 133ASection 143(3)Section 147Section 260ASection 80I

…s normal connotation-the sense in which it is understood in the commercial world. It is equally well to keep in mind the context since a word takes its colour from the context. The word articles is preceded by the words manufactures or produces. [170 CTR 307, 253 ITR 53,119 TAXMAN 39. (iii) Meaning of Thing Thing 1997 Raj-High CIT Vs. Trinity Hospital Court The dictionary meaning of the word thing is a product of work or activity; useful or appropriate. [131 CTR 328, 225 ITR 178, 87 TAXMAN 127] (iv) Meaning of Articles Page 9 of 15 Articles 1974 Bom-HC CIT Vs. Hindustan Antibiotics Ltd. The word articles used…