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

40 Taxmann.com 177High Court2013#14164 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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-…