CIT v. MRM Plantation Pvt. Ltd.

240 ITR 660High Court#17337 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 148A(b)Section 149(1)(b)Section 151Section 154Section 155

Judgments citing CIT v. MRM Plantation Pvt. Ltd.

Baani Landbase Private Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, appeal of the Assessee is allowed

ITA 5944/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.5944/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Baani Landbase Pvt Ltd., Dcit, Corporate One, Ground Floor, Vs. Circle-4(2), Plot No.5, District Center, Jasola, Central Revenue Building, Delhi. I.P. Estate, Delhi. Pan No.Aadcb0237E अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148Section 154Section 156Section 292B

…a mistake apparent on record”. Reliance was also placed on the decision of the jurisdictional High Court in the case of CIT vs. Hindustan Cycles & Tubes Ltd. (147 Taxman 555) and the Hon’ble Madras High Court in the case of CIT vs. MRM Plantation Pvt. Ltd. (240 ITR 660). 4. On the other hand, the Ld. DR strongly supported the orders of the authorities below. 5. Heard rival contentions, perused the orders of the authorities below and the case laws relied on. In this case the assessment u/s 143(3) was completed on 28.12.2017 determining the loss of the assessee at Rs.2,04,16,710/- under normal provisions of th…

Manoj Tantia, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, appeal of the Assessee is allowed

ITA 5944/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Mar 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.5944/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Baani Landbase Pvt Ltd., Dcit, Corporate One, Ground Floor, Vs. Circle-4(2), Plot No.5, District Center, Jasola, Central Revenue Building, Delhi. I.P. Estate, Delhi. Pan No.Aadcb0237E अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148Section 154Section 156Section 292B

…a mistake apparent on record”. Reliance was also placed on the decision of the jurisdictional High Court in the case of CIT vs. Hindustan Cycles & Tubes Ltd. (147 Taxman 555) and the Hon’ble Madras High Court in the case of CIT vs. MRM Plantation Pvt. Ltd. (240 ITR 660). 4. On the other hand, the Ld. DR strongly supported the orders of the authorities below. 5. Heard rival contentions, perused the orders of the authorities below and the case laws relied on. In this case the assessment u/s 143(3) was completed on 28.12.2017 determining the loss of the assessee at Rs.2,04,16,710/- under normal provisions of th…

Crafts Council of Tamilnadu, Coimbatore vs. DCIT Exemptions, Coimbatore

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

ITA 492/CHNY/2023[2019-2020]Status: DisposedITAT Chennai02 Aug 2023AY 2019-2020

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita No.492/Chny/2023 िनधा"रण वष" /Assessment Year: 2019-20 V. M/S.Crafts Council Of Tamilnadu, The Dy. Commissioner- 339, Vue Grande, Chinnasamy Road, Of Income Tax New Siddhapudur, (Exemptions), Coimbatore-641 044. Coimbatore. [Pan: Aaaac 1086 F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.P.S.Sadasivan, Ca ""थ" की ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 25.07.2023 घोषणा की तारीख /Date Of Pronouncement : 02.08.2023

For Appellant: Mr.P.S.Sadasivan, CAFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 12ASection 143(1)(a)Section 154Section 167ASection 246

…आयकर अपीलीय अिधकरण, ’सी’ !ायपीठ, चे$ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं 'ी मंजूनाथा.जी, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.492/Chny/2023 िनधा"रण वष" /Assessment Year: 2019-20 v. M/s.Crafts Council of Tamilnadu, The Dy. Commissioner- 339, VUE Grande, Chinnasamy Road, of Income Tax New Siddhapudur, (Exemptions), Coimbatore-641 044. Coimbatore. [PAN: AAAAC 1086 F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Mr.P.S.Sadasivan,…

A.Mohamed Ayub Alias Salim, Ootacamund vs. ACIT, Ooty

In the result, the appeal of the assessee in ITA

ITA 1464/CHNY/2013[2009-10]Status: DisposedITAT Chennai19 Jun 2015AY 2009-10

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.1463 & 1464/Mds/2013 ("नधा"रण वष" / Assessment Year : 2009-2010)

For Appellant: Shri. J. Murali, C.A ""For Respondent: Shri. A.V. Sreekanth, IRS, JCIT
Section 143(3)Section 154Section 254Section 254(2)

…addition of "5,00,000/- were available with the Assessing Officer in the form of earlier proceedings. The contention of the ld. Authorised Representative for assessee that the issue is debatable cannot be accepted. 8. In the case of CIT VS M.R.M. PLANTATION 240 ITR 660 (Mad), the Madras High Court observed as under:- I.T.A.Nos.1463 & 1464/Mds/2013 :- 7 -: "Sec. 154 of the Act opens with the words 'with a view to rectifying any mistake apparent from the record...' The term 'record' as noticed earlier is not defined in the section or in the definition section of the Act. For determining the true scope of this…

A.Mohamed Ayub Alias Salim, Ootacamund vs. ACIT, Ooty

In the result, the appeal of the assessee in ITA

ITA 1463/CHNY/2013[2009-10]Status: DisposedITAT Chennai19 Jun 2015AY 2009-10

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.1463 & 1464/Mds/2013 ("नधा"रण वष" / Assessment Year : 2009-2010)

For Appellant: Shri. J. Murali, C.A ""For Respondent: Shri. A.V. Sreekanth, IRS, JCIT
Section 143(3)Section 154Section 254Section 254(2)

…addition of "5,00,000/- were available with the Assessing Officer in the form of earlier proceedings. The contention of the ld. Authorised Representative for assessee that the issue is debatable cannot be accepted. 8. In the case of CIT VS M.R.M. PLANTATION 240 ITR 660 (Mad), the Madras High Court observed as under:- I.T.A.Nos.1463 & 1464/Mds/2013 :- 7 -: "Sec. 154 of the Act opens with the words 'with a view to rectifying any mistake apparent from the record...' The term 'record' as noticed earlier is not defined in the section or in the definition section of the Act. For determining the true scope of this…

CIT v. MRM Plantation Pvt. Ltd. (240 ITR 660) — Cited in 5 Judgments | BharatTax