CIT v. Panama Chemical Works

108 Taxmann 189Reported decision2000#21934 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 139(1)Section 143(3)Section 154 Section 250 Section 80IA(7)Section 80IE Section 80IE(6)

Judgments citing CIT v. Panama Chemical Works

Shivam Pipe Industries, Guwahati vs. ITO Ward 2(2), Guwahati

In the result, the appeals of the assessee is allowed

ITA 164/GTY/2024[2017-18]Status: DisposedITAT Guwahati03 Sept 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 139Section 139(1)Section 143(3)Section 154Section 250Section 37Section 80I

…INCOME TAX APPELLATE TRIBUNAL: GAUHATI BENCH : GUWAHATI In Virtual hearing BEFORE SHRI MANOMOHAN DAS, HON’BLE JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, HON’BLE ACCOUNTANT MEMBER ITA No. 164 / GTY / 2024 AY: 2017-18 Shivam Pipe Industries The ITO, Ward-2 (2), Guwahati Block-C, Dhanuka Complex S.J. Road, Athgaon Guwahati-781001 (Assam) PAN: ABQFS5413G (Appellant) (Respondent) Assessee By: S.P. Bhati, FCA Department By: Shri Kaushik Ray, JCIT Date of Hearing: 28-07-2025 Date of Pronouncement: 03.09.2025 ORDER PER MANOMOHAN DAS, JM The assessee filed this appeal against the order of the learned Commissioner of Inc…

Shree Gajanana Industries (India) Private Limited, Mumbai vs. Income Tax Officer-11(2)(2), Mumbai

In the result, appeals of the assessees are allowed, as above

ITA 6595/MUM/2017[2009-10]Status: DisposedITAT Mumbai13 Feb 2018AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm

Section 143(3)Section 249(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM ITA No.6595/Mum/2017 & 6596/Mum/2017 (Assessment Year :2009-10 & 2010-11) M/s. Shree Gajanana Industries Vs. ITO – 11 (2)(2) (India) Pvt. Ltd., R.No.349/477, Plot No.26/143, Marol Co- Aayakar Bhavan operative Indl. Estate Ltd., M.K.Marg, Mumbai-400 020 Off. Andheri-Kurla Road Next to Gokil Indl. Estate Andheri (E) Mumbai – 400 059 PAN/GIR No.AAKCS3108E Appellant) .. Respondent) Assessee by Shri Reepal G. Tralshawala Revenue by Ms. N. Hemalatha Date of Hearing 08/02/2018 Date of Pronouncement 13/02/20…

Shyamala Vasudevan, Mumbai vs. ITO 21(3)(2), Mumbai

ITA 6824/MUM/2014[2009-10]Status: DisposedITAT Mumbai25 Aug 2016AY 2009-10

Bench: Shri Joginder Singh () & Shri Ashwani Taneja ()

Section 143(3)Section 249(2)Section 249(4)

…1 I.T.A. No.6824 /Mum/2014 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. No. 6824/Mum/2014 (Assessment Year : 2009-10) Smt. Shyamala Vasudevan vs ITO 21(3)(2) Gala No.2 & 3, Dadan Estate Mumbai Kurla Andheri Road Kamruddin Compound Mumbai 400 072 PAN : ACUPV8493N (Appellant) (Respondent) Appellant by Shri Keyuri Desai Respondent by Shri B.D. Naik Date of hearing : 24-08-2016 Date of pronouncement : 24-08-2016 O R D E R Per ASHWANI TANEJA, AM This appeal has been filed against the order of Ld.…