What is CIT v. Mitesh Impex authority for?

The principle of taxing 'real income' means an assessee is not bound by a voluntary disallowance made under section 14A in the return of income if it was declared under a wrong belief, particularly when the Tribunal has adjudicated the matter in the assessee's favor. An assessee can resile from such a position to ensure only actual taxable income is assessed.

How many judgments cite CIT v. Mitesh Impex?

125 judgments on BharatTax cite CIT v. Mitesh Impex (398 ITR 514), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Mitesh Impex come up under?

It is most often cited in judgments turning on Section 143(3), Section 153C, Section 153A, Section 147, Section 132, Section 132(4).

CIT v. Mitesh Impex (398 ITR 514)

Tha Addl. CIT, Range-1, Baroda vs. M/S. Gujarat Flurochemicals Limited., Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 106/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…en made; Asian Paints Vs. DCIT, Mumbai 88 taxmann.com 677, and Himalaya Drug Co. Vs. DCIT, Bangalore, 48 taxmann.com 65 (2017). The ld.counsel for the assessee also put reliance upon the decision of the Hon’ble Gujarat High Court in the cases of Mitesh Impex, 270 CTR 66. This decision propounds that when the taxability of the assessee is going to be effected, then it can raise a fresh plea before the appellate authorities. Taking a leaf from this reasoning, ITAT, Mumbai and Bangalore have propounded that fresh claim can be made even before the DRP. Thus, respectfully following these decisions, we uphold that in t…

Gujarat Fluorochemeicals Ltd, Baroda vs. The Dy.CIT., Circle-1(1)(1), Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 135/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…en made; Asian Paints Vs. DCIT, Mumbai 88 taxmann.com 677, and Himalaya Drug Co. Vs. DCIT, Bangalore, 48 taxmann.com 65 (2017). The ld.counsel for the assessee also put reliance upon the decision of the Hon’ble Gujarat High Court in the cases of Mitesh Impex, 270 CTR 66. This decision propounds that when the taxability of the assessee is going to be effected, then it can raise a fresh plea before the appellate authorities. Taking a leaf from this reasoning, ITAT, Mumbai and Bangalore have propounded that fresh claim can be made even before the DRP. Thus, respectfully following these decisions, we uphold that in t…

The DCIT, Circle-1(1), Baroda vs. Gujarat Flurochemicals Ltd., Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 2546/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…en made; Asian Paints Vs. DCIT, Mumbai 88 taxmann.com 677, and Himalaya Drug Co. Vs. DCIT, Bangalore, 48 taxmann.com 65 (2017). The ld.counsel for the assessee also put reliance upon the decision of the Hon’ble Gujarat High Court in the cases of Mitesh Impex, 270 CTR 66. This decision propounds that when the taxability of the assessee is going to be effected, then it can raise a fresh plea before the appellate authorities. Taking a leaf from this reasoning, ITAT, Mumbai and Bangalore have propounded that fresh claim can be made even before the DRP. Thus, respectfully following these decisions, we uphold that in t…

Gujarat Flurochemicals Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 2365/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…en made; Asian Paints Vs. DCIT, Mumbai 88 taxmann.com 677, and Himalaya Drug Co. Vs. DCIT, Bangalore, 48 taxmann.com 65 (2017). The ld.counsel for the assessee also put reliance upon the decision of the Hon’ble Gujarat High Court in the cases of Mitesh Impex, 270 CTR 66. This decision propounds that when the taxability of the assessee is going to be effected, then it can raise a fresh plea before the appellate authorities. Taking a leaf from this reasoning, ITAT, Mumbai and Bangalore have propounded that fresh claim can be made even before the DRP. Thus, respectfully following these decisions, we uphold that in t…

Sterling Addlife India Private Ltd., Ahmedabad vs. Pr. CIT-4, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 967/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.967/Ahd/2018 ("नधा"रण वष"/Assessment Year : 2013-14) बनाम/ Sterling Addlife India The Pr.Cit-4 Pvt.Ltd. Ahmedabad Vs. Sterling Hospital Buildings Off Gurukul Road Memnagar Ahmedabad-380 052 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadca 0897 M (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By : Shri Dinal Shah & A.C.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr सुनवाई क" तार"ख/ Date Of Hearing 28/01/2019 घोषणा क" तार"ख /Date Of Pronouncement 27/03/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Order Of The Commissioner Of Income Tax–4, Ahmedabad [Cit In Short] Dated 28/03/2018 Relevant To Assessment Year (Ay) 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri Dinal Shah & A.C.Shah, ArsFor Respondent: Shri Mahesh Shah, CIT-DR

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.967/Ahd/2018 ("नधा"रण वष"/Assessment Year : 2013-14) बनाम/ Sterling Addlife India The Pr.CIT-4 Pvt.Ltd. Ahmedabad Vs. Sterling Hospital Buildings Off Gurukul Road Memnagar Ahmedabad-380 052 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCA 0897 M (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant by : Shri Dinal Shah & A.C.Shah, Ars ""यथ" क" ओर से/Respondent by: Shri Mahesh Shah, CIT-DR सुनवाई क" तार"ख/ Date of Hearing 28/01/2019 घोष…

Deputy Commissioner of Income Tax 8(1)(2), Mumbai vs. Sajjan India Ltd, Mumbai

In the result the appeal of the assessee and revenue for AY 2011-12 are partly allowed as indicated above

ITA 4729/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Jan 2019AY 2012-13

Bench: Shri Pawan Singh & Shri Manoj Kumar Aggarwaldcit-8(1)(2) M/S Sajjan India Ltd., Room No. 651, 6Th Floor, Matulya Centre, ‘A’ No.2, Aayakar Bhavan, M.K. Road, Ground Floor, Senapati Bapat Mumbai-20. Marg, Lower Parel, Vs. Mumbai-400013. Pan: Aaacs6498M Appellant Respondent Appellant By : Shri Chaudhary Arun Kumar Singh (Dr) Respondent By : Shri S.L. Jain (Ca) Date Of Hearing : 29.01.2019 Date Of Pronouncement : 29.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Chaudhary Arun KumarFor Respondent: Shri S.L. Jain (CA)

Section 143(3)Section 14ASection 254(1)Section 8D(2)(ii)

…tary disallowance made by the assessee suo motu in return of income filed with the Revenue. The assessee has relied on decision of ITA No. 4729 Mum 2017-M/s Sajjan India Ltd. Hon‟ble Gujarat High Court in the case of Principal CIT v. UTI Bank Limited (2017) 398 ITR 514(Guj) and decision of ITAT, Mumbai in the case of Rupee Finance and Management Private Limited v. DCIT (2017) 57 ITR(Trib.) 205(Mumbai) . We find merit in the contention of the assessee that once tribunal has adjudicated matter in assessee’s favour then merely because disallowance was made in return of income voluntarily under a wrong belief , the…

Itc Limited, Kolkata vs. ACIT, RG-8, Kolkata

Appeal is dismissed

ITA 685/KOL/2014[2009-2010]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-2010

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Md. Usman, CIT DRFor Respondent: Shri J.P. Khaitan, Senior Counsel

Section 143(3)

…ly. All this indicates that the assessee had not raised impugned ESOP deduction claim owing to complex legal position on the issue since the tribunal varying opinions leading to special bench (supra). Hon’ble Gujrat high court decision in CIT vs. Mitesh Impex 270 CTR 66 (Guj) has taken into account “NTPC” and Goetz (India) Ltd. vs. CIT (2006) 284 ITR 323 (SC) to hold that if a claim which is available in law is not raised either inadvertently or an account of erroneous plea of complex legal position, such a relief cannot be shut up for all the times to come merely because it is raised for the first time in appell…

DCIT, Cir-8, Kolkata vs. M/S Itc Limited, Kolkata

Appeal is dismissed

ITA 1267/KOL/2014[2009-2010]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-2010

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Md. Usman, CIT DRFor Respondent: Shri J.P. Khaitan, Senior Counsel

Section 143(3)

…ly. All this indicates that the assessee had not raised impugned ESOP deduction claim owing to complex legal position on the issue since the tribunal varying opinions leading to special bench (supra). Hon’ble Gujrat high court decision in CIT vs. Mitesh Impex 270 CTR 66 (Guj) has taken into account “NTPC” and Goetz (India) Ltd. vs. CIT (2006) 284 ITR 323 (SC) to hold that if a claim which is available in law is not raised either inadvertently or an account of erroneous plea of complex legal position, such a relief cannot be shut up for all the times to come merely because it is raised for the first time in appell…

M/S Gmr Energy Trading Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(2), Bangalore

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 2065/BANG/2018[2015-16]Status: DisposedITAT Bangalore20 Nov 2018AY 2015-16

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raom/S.Gmr Energy Trading Ltd., 25/1, Skip House, Museum Road, Bengaluru-560 025. … Appellant Pan:Aadcg0771C Vs. Deputy Commissioner Of Income-Tax, Circle 3(1)(2), Bengaluru. … Respondent Appellant By : Shri Sunil Jain, Ca. Respondent By : Dr. P.V.Pradeep Kumar, Addl.Cit(Dr)

For Appellant: Shri Sunil Jain, CAFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT(DR)

Section 115Section 251(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, VICE PRESIDENT and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M/s.GMR Energy Trading Ltd., 25/1, Skip House, Museum Road, Bengaluru-560 025. … Appellant PAN:AADCG0771C Vs. Deputy Commissioner of Income-tax, Circle 3(1)(2), Bengaluru. … Respondent Appellant by : Shri Sunil Jain, CA. Respondent by : Dr. P.V.Pradeep Kumar, Addl.CIT(DR) Date of hearing : 14/11/2018 Date of pronouncement : 20/11/2018 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee directed against the order of the ld. Commissioner of Incom…

M/S Karnataka Co-Operative Oil Seeds Grower'S Federation Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-8(1), Bangalore

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 494/BANG/2018[2010-11]Status: DisposedITAT Bangalore10 Oct 2018AY 2010-11

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raokarnataka Co-Operative Oil Seeds Growers Federation Ltd., No.11, Blue Cross Chambers, Infantry Road Cross, Bengaluru-560 001. … Appellant Pan:Aaak 1189 M Vs. Asst. Commissioner Of Income-Tax, Circle 8(1), Bengaluru. … Respondent Appellant By : None Respondent By : Smt.Nandini Das, Addl.Cit(Dr) Date Of Hearing : 04/10/2018 Date Of Pronouncement : 10/10/2018 O R D E R Per Inturi Rama Rao, Am :

For Appellant: NoneFor Respondent: Smt.Nandini Das, Addl.CIT(DR)

Section 251(1)(a)Section 254Section 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Karnataka Co-operative Oil seeds growers Federation Ltd., No.11, Blue Cross Chambers, Infantry Road Cross, Bengaluru-560 001. … Appellant PAN:AAAK 1189 M Vs. Asst. Commissioner of Income-tax, Circle 8(1), Bengaluru. … Respondent Appellant by : None Respondent by : Smt.Nandini Das, Addl.CIT(DR) Date of hearing : 04/10/2018 Date of pronouncement : 10/10/2018 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the assessee-co-operative society directed against…