CIT v. Patel Proteins (P) Ltd. (Para 2 Pg. 222) (vii)

40 Taxmann.com 177High Court2013#14214 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Judgments citing CIT v. Patel Proteins (P) Ltd. (Para 2 Pg. 222) (vii)

THE ITO, WARD-3(1)(1),, AHMEDABAD vs. M/S POGGEN AMP NAGARSHETH POWERTRONICS PVT. LTD.,, AHMEDABAD

The appeal of the Revenue is dismissed

ITA 237/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad13 Jun 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2013-14 The Income Tax Officer M/S.Poggen Amp Nagarsheth Ward-3(1)(1) Vs Powertronics Pvt.Ltd. Ahmedabad C-1/B, 4402, Gidc Estage Phase-Iv, Vatva Ahmedabad – 382 445, Gujarat Pan: Aaacp 9130 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 10/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 13/06/2024 आदेश/O R D E R

For Appellant: Shri Tushar Hemani, Sr. Adv. &For Respondent: Shri Sudhendu Das, CIT-DR

Section 143(1)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTNAT MEMBER Assessment Year : 2013-14 The Income Tax Officer M/s.Poggen AMP Nagarsheth Ward-3(1)(1) Vs Powertronics Pvt.Ltd. Ahmedabad C-1/B, 4402, GIDC Estage Phase-IV, Vatva Ahmedabad – 382 445, Gujarat PAN: AAACP 9130 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri…

THE ITO, WARD-1(1)(2),, AHMEDABAD vs. M/S. BAJAJ HERBALS PVT. LTD.,, AHMEDABAD

In the result, the appeal preferred by the Revenue is, thus, allowed for statistical purposes

ITA 1088/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad23 Nov 2021AY 2012-13

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Mohd. Usman, CIT DR

Section 142(1)Section 143(1)Section 143(3)Section 194ASection 194A(1)Section 194A(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1088/Ahd/2016 (Assessment Year: 2012-13) ITO Vs. M/s. Bajaj Herbals Pvt. Ltd. Ward-1(1)(2), A-401, Samundra Complex, Ahmedabad Nr. Hotel Classic Gold, Ellisbridge, Ahmedabad-380009 [PAN No. AACCB6654J] (Appellant) .. (Respondent) Revenue by : Shri Mohd. Usman, CIT DR Assessee by : Shri Tushar Hemani, Sr. Advocate & Parimalsinh Parmar, AR Date of Hearing 25.11.2021 Date of Pronouncement 30.11.2021 O R D E R PER Ms. MADHUMIT…

THE INCOME TAX OFFICER, WARD-1, , MORBI vs. M/S. DEV COTTON & OIL INDUSTRIES, , AT. SARAYA, LATIPAR ROAD, TAL. TANKARA, DIST. MORBI

In the results, the appeal of the Revenue is dismissed and Cross Objection filed by the Assessee is allowed,

ITA 230/RJT/2018[2014-15]Status: DisposedITAT Rajkot28 Feb 2020AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./I.T.A. No.230/Rjt/2018 With C.O. No.23/Rjt/2018 ("नधा"रण वष" / Assessment Year :2014-15) I.T.O, बनाम/ M/S.Dev Cotton & Oil Ward-1, Industries, Vs. Morbi. Saraya, A/P Latipar, Tal. Tankara, Morbi, "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahfd7010L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri Sanjay Kumar Sr. D.R ""यथ" क" ओर से/Respondent By : Shri Vimal Desai, A.R सुनवाई क" तार"ख / Date Of Hearing 25/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: The Captioned Appeals Have Been Filed At The Instance Of The Revenue & C.O Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals)-3, Rajkot [Ld. Cit(A) In Short] Dated 20/03/2018, Arising In The Matter Of Assessment Order Passed Under S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/12/2016 Relevant To Assessment Year (A.Y) 2014-15. Assessee Has Filed C.O Bearing No.23/Rjt/2018 In Ita No.230/Rjt/2018 For A.Y. 2014-15. With C.O. No.23/Rjt/2018 A.Y. 2014-15 The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Sanjay Kumar Sr. D.RFor Respondent: Shri Vimal Desai, A.R

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.230/Rjt/2018 With C.O. No.23/Rjt/2018 ("नधा"रण वष" / Assessment Year :2014-15) I.T.O, बनाम/ M/s.Dev Cotton and Oil Ward-1, Industries, Vs. Morbi. Saraya, A/p Latipar, Tal. Tankara, Morbi, "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFD7010L (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant by : Shri Sanjay Kumar Sr. D.R ""यथ" क" ओर से/Respondent by : Shri Vimal Desai, A.R सुनवाई क" तार…

SMT. NEETA SHARMA,AGRA vs. A.C.I.T., CIRCLE-2, AGRA

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 299/AGR/2013[2007-08]Status: DisposedITAT Agra19 Aug 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

Section 234ASection 40A(2)(b)Section 40A(3)Section 46A

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member Assessment Year: 2007-08 Smt. Neeta Sharma, vs. ACIT, Circle-2, Prop- M/s Sharma International Agra 5-Lata Kunj, Mathura Road, Agra 282007 PAN ABUPS3306C (Appellant) (Respondent) Assessment Year: 2007-08 ACIT, Circle-2, vs. Smt. Neeta Sharma, Agra Prop- M/s Sharma International 5-Lata Kunj, Mathura Road, Agra 282007 PAN ABUPS3306C (Appellant) (Respondent) Appellant by Shri NavinGargh, Advocate Respondent by Shri WashimArashad, Sr. DR Date of Hearing 19.07.2019 Date o…

A.C.I.T.-2, AGRA vs. SMT. NEETA SHARMA PROP., AGRA

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 286/AGR/2013[2007-08]Status: DisposedITAT Agra19 Aug 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2007-08

Section 234ASection 40A(2)(b)Section 40A(3)Section 46A

RUSHIL INDUSTRIES LTD.,,BHAVNAGAR vs. THE ACIT, CIRCLE-1,, BHAVNAGAR

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

ITA 3285/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad05 Mar 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 3285/Ahd/2014 "नधा"रण वष"/Asstt. Year: 2010-2011 M/S Rushil Industries Ltd., The A.C.I.T, D-202, Sarthik Complex, Vs. Circle-1, Bhavnagar. Atabhai Chowk, Bhavnagar.

Section 40Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 3285/AHD/2014 "नधा"रण वष"/Asstt. Year: 2010-2011 M/s Rushil Industries Ltd., The A.C.I.T, D-202, Sarthik Complex, Vs. Circle-1, Bhavnagar. Atabhai Chowk, Bhavnagar. PAN: AABCR0170N (Applicant) (Respondent) : Shri S.N. Soparkar and Assessee by Shri Parin Shah : Revenue by Shri Rajesh Meena, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 22/01/2019 घोषणा क" तार"ख /Date of Pronouncement: 05/03/2019 आदेश/O R D E R PER W…

SIVAKUMAR & CO., REP. BY S.MOHANRAJ,CHENNAI vs. ITO, ERODE

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

ITA 706/CHNY/2016[2011-2012]Status: DisposedITAT Chennai07 Jun 2017AY 2011-2012

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.706/Mds/2016 "नधा*रण वष* /Assessment Year: 2011-12

For Respondent: Mr.Shiva Srinivas, JCIT

Section 131Section 41(1)Section 68

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.706/Mds/2016 "नधा*रण वष* /Assessment Year: 2011-12 Vs. M/s.Sivakumar & Co., The Income Tax Officer, Rep. by S. Mohanraj, Range-I, Ward-I(4), No.15, No.85, Perundurai Road, Gandhiji Road, Erode. Erode-638 001. [PAN: AAKFS 5148 P] (अपीलाथ-/Appellant) (./यथ-/Respondent) : अपीलाथ- क0 ओर से/ Appellant by Ms.Rema Smirthi.V.K., Adv. ./यथ-…