CIT v. Premier Cotton Spinning Mills Ltd.

223 ITR 440High Court1997#17330 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Judgments citing CIT v. Premier Cotton Spinning Mills Ltd.

SANDIP MADHUKAR MHATRE,URAN, DIST, RAIGAD vs. ASSESSING OFFICER, ASSESSMENT UNIT, I.T.DEPARTMENT, PANVEL

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

ITA 308/PUN/2024[2020-21]Status: DisposedITAT Pune05 Jun 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.308/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Sandip Madhukar Mhatre, Vs. Assessing Officer, House No.1193, Mulekhand, Assessment Unit, I.T. At Post Uran Telipada, Department, Panvel. Dist. Raigad- 400702. Pan : Aempm9754P Appellant Respondent Assessee By : Shri Subodh Ratnaparkhi Revenue By : Shri Ajay Kumar Keshari Date Of Hearing : 27.05.2024 Date Of Pronouncement : 05.06.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 12.01.2024 Passed By Ld Cit(A)/Nfac, Delhi For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Hon. Cit(A) Erred In Dismissing The Appeal Ex-Parte, For Alleged Non-Compliance To Appeal Notices, Inspite Of The Appellant Being Not Aware Of The Notices Issued & For This Reason The Order Dismissing The Appeal Was Not Justified & May Kindly Be Over Turned & Set Aside.

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri Ajay Kumar Keshari
Section 143(2)Section 250(6)Section 28Section 57

…peal No.62 of 2009 has held that in the cases where the assessee does not want to purse the appeal, appellant authorities have inherent power to dismiss the appeal for non-prosecution. Similar view has been expressed in the case of Late Tukojirao Holkar (MP), 223 ITR 440. Likewise, in the case of CIT Vs. Multiplan India (P) Ltd. (38 ITD 320) (Del) similar view had been taken. I am, therefore, convinced that the assessee is not interested in prosecuting the appeal. I, therefore, dismiss the appeal of the assessee as un-admitted.” 5. Being aggrieved with the decision of the ld. CIT(A)/NFAC, the assessee is in appea…

M/S EASTERN COALFIELS LTD.,BURDWAN vs. DCIT, CIR-2, ASANSOL, ASANSOL

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 986/KOL/2019[2012-13]Status: DisposedITAT Kolkata24 Sept 2020AY 2012-13

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…6/Kol/2019 AYs 2009-10 & 2012-13 Eastern Coalfields Lt. Amalgamations (P.) Ltd. [1997] 226 ITR 188 which was -incurred entirely in the different circumstances mentioned above. On the other hand, in the case of CIT v. Premier Cotton Spinning Mills Ltd. (1997) 223 ITR 440 (Ker), the expenditure was incurred by the assessee on the construction of roads, digging of wells and laying pipelines for housing scheme formulated for its employees and considering the nature of such expenditure being for the welfare of its employees, the Kerala High Court held the same to be an expenditure incurred wholly and exclusively for…

M/S EASTERN COALFIELS LTD.,BURDWAN vs. DCIT, CIR-2, ASANSOL, ASANSOL

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 985/KOL/2019[2009-10]Status: DisposedITAT Kolkata24 Sept 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…6/Kol/2019 AYs 2009-10 & 2012-13 Eastern Coalfields Lt. Amalgamations (P.) Ltd. [1997] 226 ITR 188 which was -incurred entirely in the different circumstances mentioned above. On the other hand, in the case of CIT v. Premier Cotton Spinning Mills Ltd. (1997) 223 ITR 440 (Ker), the expenditure was incurred by the assessee on the construction of roads, digging of wells and laying pipelines for housing scheme formulated for its employees and considering the nature of such expenditure being for the welfare of its employees, the Kerala High Court held the same to be an expenditure incurred wholly and exclusively for…

ACIT, CIRCLE-2,, ASANSOL vs. EASTERN COALFILELDS LTD.,, BURDWAN

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 891/KOL/2019[2012-13]Status: DisposedITAT Kolkata24 Sept 2020AY 2012-13

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…6/Kol/2019 AYs 2009-10 & 2012-13 Eastern Coalfields Lt. Amalgamations (P.) Ltd. [1997] 226 ITR 188 which was -incurred entirely in the different circumstances mentioned above. On the other hand, in the case of CIT v. Premier Cotton Spinning Mills Ltd. (1997) 223 ITR 440 (Ker), the expenditure was incurred by the assessee on the construction of roads, digging of wells and laying pipelines for housing scheme formulated for its employees and considering the nature of such expenditure being for the welfare of its employees, the Kerala High Court held the same to be an expenditure incurred wholly and exclusively for…

ACIT, CIRCLE - 2, ASANSOL, ASANSOL vs. M/S. EASTERN COALFIELDS LIMITED, BURDWAN

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

ITA 890/KOL/2019[2009-10]Status: DisposedITAT Kolkata24 Sept 2020AY 2009-10

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

Section 32(1)(iia)

…6/Kol/2019 AYs 2009-10 & 2012-13 Eastern Coalfields Lt. Amalgamations (P.) Ltd. [1997] 226 ITR 188 which was -incurred entirely in the different circumstances mentioned above. On the other hand, in the case of CIT v. Premier Cotton Spinning Mills Ltd. (1997) 223 ITR 440 (Ker), the expenditure was incurred by the assessee on the construction of roads, digging of wells and laying pipelines for housing scheme formulated for its employees and considering the nature of such expenditure being for the welfare of its employees, the Kerala High Court held the same to be an expenditure incurred wholly and exclusively for…

CIT v. Premier Cotton Spinning Mills Ltd. (223 ITR 440) — Cited in 5 Judgments | BharatTax