CIT v. Premier Construction Co.

242 ITR 654Reported decision#23908 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2019 to 2019.

Judgments citing CIT v. Premier Construction Co.

Shri S.K. Golcha (HUF), Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, the appeals of the assessee are allowed

ITA 245/JPR/2018[1996-97]Status: DisposedITAT Jaipur10 May 2019AY 1996-97

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…The assessee claimed deduction U/s 80I & IA which was allowed by the AO while completing assessment U/s 143(3) of the Act. Subsequently the assessment was reopened on the ground that the Hon’ble Bombay High Court in case of CIT vs. Premier Construction Co. 242 ITR 654 has held that grinding of soap stone is not manufacture so as to entitle the assessee for deduction U/s 80J. In the reassessment proceeding, the AO denied the claim of deduction U/s 80I and 80IA of the Act to the assessee by holding that the process of crushing boulders to obtain stones of smaller size termed as “gitti” cannot be regarded as a…

Shri S.K. Golcha (HUF), Jaipur vs. Assistant Commissioner of Income Tax, Circle-2, Jaipur

In the result, the appeals of the assessee are allowed

ITA 790/JPR/2017[1998-99]Status: DisposedITAT Jaipur10 May 2019AY 1998-99

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…The assessee claimed deduction U/s 80I & IA which was allowed by the AO while completing assessment U/s 143(3) of the Act. Subsequently the assessment was reopened on the ground that the Hon’ble Bombay High Court in case of CIT vs. Premier Construction Co. 242 ITR 654 has held that grinding of soap stone is not manufacture so as to entitle the assessee for deduction U/s 80J. In the reassessment proceeding, the AO denied the claim of deduction U/s 80I and 80IA of the Act to the assessee by holding that the process of crushing boulders to obtain stones of smaller size termed as “gitti” cannot be regarded as a…

Income Tax Officer, Ward-5-4, Jaipur vs. Sandeep Singh Choudhary (HUF), Jaipur

In the result, the appeals of the assessee are allowed

ITA 689/JPR/2017[2012-13]Status: DisposedITAT Jaipur10 May 2019AY 2012-13

Bench: The Hearing.”

For Appellant: Shri A.B. Dangayach (C.A.)For Respondent: Smt. Neena Jeph (JCIT)
Section 143(3)Section 80Section 80ISection 80J

…The assessee claimed deduction U/s 80I & IA which was allowed by the AO while completing assessment U/s 143(3) of the Act. Subsequently the assessment was reopened on the ground that the Hon’ble Bombay High Court in case of CIT vs. Premier Construction Co. 242 ITR 654 has held that grinding of soap stone is not manufacture so as to entitle the assessee for deduction U/s 80J. In the reassessment proceeding, the AO denied the claim of deduction U/s 80I and 80IA of the Act to the assessee by holding that the process of crushing boulders to obtain stones of smaller size termed as “gitti” cannot be regarded as a…

CIT v. Premier Construction Co. (242 ITR 654) — Cited in 3 Judgments | BharatTax