CIT v. Ramco International

332 ITR 306High Court2011#1668 most cited

What is CIT v. Ramco International authority for?

Assessing Officers and appellate authorities must consider and grant correct deductions for fresh legal claims or revised computations made during assessment or appellate proceedings, subject to due verification.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Ramco International · fresh legal claims during assessment · revised computation before AO · Assessing Officer duty to verify claims · deduction in assessment proceedings · Section 139(1) · Section 139(5) · Section 143(3) · consideration of new claims · appellate proceedings fresh claims · 332 ITR 306 · 221 CTR 491

Also reported as

221 CTR 491180 Taxmann 38

Sections most often in play

Section 139(1)Section 139(5)Section 143(3)Section 80A(5)Section 10B(8)Section 132Section 147Section 153A

Issues it is cited on

section 32(1)(i)section 153(a)(1)section 10b(8)section 100profit split methodbright line testsection 43aresale price methodsection 36(l)(va)section 153(a)amp expenditureinitial assessment year

Judgments citing CIT v. Ramco International

SRF LIMITED,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the appeal being ITA No

ITA 4539/DEL/2017[2013-14]Status: DisposedITAT Delhi12 Dec 2025AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…Further the assessee submitted the case laws on fresh legal claims made during the course of assessment/appellate proceedings and on consideration of which the AO should have granted the correct deduction after due verification. a) CIT v. Ramco International 221 CTR 491 (P&H); b) CIT v. Natraj Stationery Products (P) Ltd., (2009) 312 ITR 222; c) Chicago Pneumatic India Ltd. v. Deputy Commissioner of Income Tax (2007) 15 SOT 252 (Mumbai); d) MIT Mohan Singh Kahlon [2013] 39 taxmann.com 145 (Chandigarh-Trib.) (P. no. 896-901 of Case Law Compilation); e) Mrs. Meena S. Banerji vs. ITO [2007] 14 SOT 569 (Mumbai-Trib(…

SRF LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal being ITA No

ITA 80/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Dec 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…Further the assessee submitted the case laws on fresh legal claims made during the course of assessment/appellate proceedings and on consideration of which the AO should have granted the correct deduction after due verification. a) CIT v. Ramco International 221 CTR 491 (P&H); b) CIT v. Natraj Stationery Products (P) Ltd., (2009) 312 ITR 222; c) Chicago Pneumatic India Ltd. v. Deputy Commissioner of Income Tax (2007) 15 SOT 252 (Mumbai); d) MIT Mohan Singh Kahlon [2013] 39 taxmann.com 145 (Chandigarh-Trib.) (P. no. 896-901 of Case Law Compilation); e) Mrs. Meena S. Banerji vs. ITO [2007] 14 SOT 569 (Mumbai-Trib(…

SH. PRABHATI LAL ,JAIPUR vs. ITO, WARD-4(5), JAIPUR, JAIPUR

ITA 1021/JPR/2025[2011-12]Status: DisposedITAT Jaipur22 Aug 2025AY 2011-12

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 54

…by CIT(A) on the ground that the assessee had not filed a revised return within the time allowed under sec. 139(5) but had only filed a revised computation. Tribunal also has power to allow a claim which is not made in the return. CIT Vs. Ramco International 332 ITR 306 (P&H) Assessee having duly furnished the documents and submitted Form No. 10CCB during assessment proceedings, claim for deduction under s. 80-1B by way of an application was admissible-There was no requirement for filing any revised 5 Shri Prabhati Lal, jaipur return-No substantial question of law arises-Goetze (India) Ltd. vs. CIT (2006) 204…

JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, CC- 30, NEW DELHI

ITA 4492/DEL/2017[2014-15]Status: DisposedITAT Delhi21 May 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…233/2011, allowed the clam of commission made by the assessee by way of revised computation filed before the assessing officer relying on NTPC (supra) and Jute Corporation (supra). To the same effect are the following decisions: • CIT vs. Ramco International: 221 CTR 491 (P&H) • CIT vs. Hero Honda Finlease Lad: 115 TTJ 752 (Del TM) • SNC-Lavalin Acres Inc: 110 TTJ 13 (Del.) • Sirpur Paper Mills Ltd. vs. ACTT: ITA No. 425/Hyd/01 (Hyd) • Chicago Pneumatic India P. Ltd. vs. DCIT (2007) 15 SOT 252 (Mum) • Emerson Net Work Power India (P) Ltd. vs. ACIT 2009122 TTJ 67 (Mum Tri.) • Ogilvy and Mather (P) Ltd. vs. Addl. C…

M/S JINDAL PHOTO LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

ITA 5451/DEL/2016[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…the same effect are the following decisions: Page 17 of 63 ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T • CIT vs. Ramco International: 221 CTR 491 (P&H) • CIT vs. Hero Honda Finlease Lad: 115 TTJ 752 (Del TM) • SNC-Lavalin Acres Inc: 110 TTJ 13 (Del.) • Sirpur Paper Mills Ltd. vs. ACTT: ITA No. 425/Hyd/01 (Hyd) • Chicago Pneumatic India P. Ltd. vs. DCIT (2007) 15 SOT 252 (Mum) • Emerson Net Work Power India (P) Ltd. vs. ACIT 2009122 TTJ 67 (Mum Tri.) • Ogilvy and Mather (P) Ltd. vs. Addl. C…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5257/DEL/2015[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…233/2011, allowed the clam of commission made by the assessee by way of revised computation filed before the assessing officer relying on NTPC (supra) and Jute Corporation (supra). To the same effect are the following decisions: • CIT vs. Ramco International: 221 CTR 491 (P&H) • CIT vs. Hero Honda Finlease Lad: 115 TTJ 752 (Del TM) • SNC-Lavalin Acres Inc: 110 TTJ 13 (Del.) • Sirpur Paper Mills Ltd. vs. ACTT: ITA No. 425/Hyd/01 (Hyd) • Chicago Pneumatic India P. Ltd. vs. DCIT (2007) 15 SOT 252 (Mum) • Emerson Net Work Power India (P) Ltd. vs. ACIT 2009122 TTJ 67 (Mum Tri.) • Ogilvy and Mather (P) Ltd. vs. Addl. C…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5256/DEL/2015[2011-12]Status: DisposedITAT Delhi21 May 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…233/2011, allowed the clam of commission made by the assessee by way of revised computation filed before the assessing officer relying on NTPC (supra) and Jute Corporation (supra). To the same effect are the following decisions: • CIT vs. Ramco International: 221 CTR 491 (P&H) • CIT vs. Hero Honda Finlease Lad: 115 TTJ 752 (Del TM) • SNC-Lavalin Acres Inc: 110 TTJ 13 (Del.) • Sirpur Paper Mills Ltd. vs. ACTT: ITA No. 425/Hyd/01 (Hyd) • Chicago Pneumatic India P. Ltd. vs. DCIT (2007) 15 SOT 252 (Mum) • Emerson Net Work Power India (P) Ltd. vs. ACIT 2009122 TTJ 67 (Mum Tri.) • Ogilvy and Mather (P) Ltd. vs. Addl. C…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5255/DEL/2015[2010-11]Status: DisposedITAT Delhi21 May 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…233/2011, allowed the clam of commission made by the assessee by way of revised computation filed before the assessing officer relying on NTPC (supra) and Jute Corporation (supra). To the same effect are the following decisions: • CIT vs. Ramco International: 221 CTR 491 (P&H) • CIT vs. Hero Honda Finlease Lad: 115 TTJ 752 (Del TM) • SNC-Lavalin Acres Inc: 110 TTJ 13 (Del.) • Sirpur Paper Mills Ltd. vs. ACTT: ITA No. 425/Hyd/01 (Hyd) • Chicago Pneumatic India P. Ltd. vs. DCIT (2007) 15 SOT 252 (Mum) • Emerson Net Work Power India (P) Ltd. vs. ACIT 2009122 TTJ 67 (Mum Tri.) • Ogilvy and Mather (P) Ltd. vs. Addl. C…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

ITA 5254/DEL/2015[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…the same effect are the following decisions: Page 17 of 63 ITA No. 5251 to 5257/DEL/2015 [A.Y 2006-07 to A.Y 2012-13] ITA No. 5451/DEL/2016 [A.Y 2013-14]; ITA No. 4492/DEL/2017 [A.Y 2014-15] M/s Jindal Photo LtdVs.The A.C.I.T • CIT vs. Ramco International: 221 CTR 491 (P&H) • CIT vs. Hero Honda Finlease Lad: 115 TTJ 752 (Del TM) • SNC-Lavalin Acres Inc: 110 TTJ 13 (Del.) • Sirpur Paper Mills Ltd. vs. ACTT: ITA No. 425/Hyd/01 (Hyd) • Chicago Pneumatic India P. Ltd. vs. DCIT (2007) 15 SOT 252 (Mum) • Emerson Net Work Power India (P) Ltd. vs. ACIT 2009122 TTJ 67 (Mum Tri.) • Ogilvy and Mather (P) Ltd. vs. Addl. C…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5253/DEL/2015[2008-09]Status: DisposedITAT Delhi21 May 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…233/2011, allowed the clam of commission made by the assessee by way of revised computation filed before the assessing officer relying on NTPC (supra) and Jute Corporation (supra). To the same effect are the following decisions: • CIT vs. Ramco International: 221 CTR 491 (P&H) • CIT vs. Hero Honda Finlease Lad: 115 TTJ 752 (Del TM) • SNC-Lavalin Acres Inc: 110 TTJ 13 (Del.) • Sirpur Paper Mills Ltd. vs. ACTT: ITA No. 425/Hyd/01 (Hyd) • Chicago Pneumatic India P. Ltd. vs. DCIT (2007) 15 SOT 252 (Mum) • Emerson Net Work Power India (P) Ltd. vs. ACIT 2009122 TTJ 67 (Mum Tri.) • Ogilvy and Mather (P) Ltd. vs. Addl. C…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5252/DEL/2015[2007-08]Status: DisposedITAT Delhi21 May 2025AY 2007-08

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…33/2011, allowed the clam of commission made by the assessee by way of revised computation filed before the assessing officer relying on NTPC (supra) and Jute Corporation (supra). To the same effect are the following decisions: • CIT vs. Ramco International: 221 CTR 491 (P&H) • CIT vs. Hero Honda Finlease Lad: 115 TTJ 752 (Del TM) • SNC-Lavalin Acres Inc: 110 TTJ 13 (Del.) • Sirpur Paper Mills Ltd. vs. ACTT: ITA No. 425/Hyd/01 (Hyd) • Chicago Pneumatic India P. Ltd. vs. DCIT (2007) 15 SOT 252 (Mum) • Emerson Net Work Power India (P) Ltd. vs. ACIT 2009122 TTJ 67 (Mum Tri.) • Ogilvy and Mather (P) Ltd. vs. Addl. C…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5251/DEL/2015[2006-07]Status: DisposedITAT Delhi21 May 2025AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…233/2011, allowed the clam of commission made by the assessee by way of revised computation filed before the assessing officer relying on NTPC (supra) and Jute Corporation (supra). To the same effect are the following decisions: • CIT vs. Ramco International: 221 CTR 491 (P&H) • CIT vs. Hero Honda Finlease Lad: 115 TTJ 752 (Del TM) • SNC-Lavalin Acres Inc: 110 TTJ 13 (Del.) • Sirpur Paper Mills Ltd. vs. ACTT: ITA No. 425/Hyd/01 (Hyd) • Chicago Pneumatic India P. Ltd. vs. DCIT (2007) 15 SOT 252 (Mum) • Emerson Net Work Power India (P) Ltd. vs. ACIT 2009122 TTJ 67 (Mum Tri.) • Ogilvy and Mather (P) Ltd. vs. Addl. C…

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SIDDHI VINAYAK CONSTRUCTION, AURANGABAD

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

ITA 988/PUN/2024[2020-21]Status: DisposedITAT Pune24 Apr 2025AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

For Appellant: Shri Shubham N RathiFor Respondent: Shri Ajay Kumar Keshari - CIT
Section 115JSection 139(1)Section 80I

…urn, it can still be considered by Assessing Officer as well as appellate authorities, if relevant material is available on record. He also relied on the decision of Hon’ble 6 High Court of Punjab and Haryana in the case of CIT vs. Ramco International (2011) 332 ITR 306 (P&H) and drew the attention of the Bench to the following head note: “Section 80-IB of the Income-tax Act, 1961 Deductions Profits and gains from industrial undertakings other than infrastructure development undertakings - Assessment year 2003-04 - Assessee had claimed deduction under section 80-IB and though Form 10CCB and other requisite docum…

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 210/CTK/2024[2005-06]Status: DisposedITAT Cuttack25 Sept 2024AY 2005-06
Section 11Section 11(1)(a)Section 12ASection 260Section 263

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA Nos.208-210/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2003-2004 to 2005-2006) वष" Paradip Port Authority, Vs DCIT, Circle-1(1), Cuttack Paradip Port Trust Administrative Building, SO Paradip, Jagatsinghpur PAN No. :AAALP 0055 A (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ"…

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 209/CTK/2024[2004-05]Status: DisposedITAT Cuttack25 Sept 2024AY 2004-05
Section 11Section 11(1)(a)Section 12ASection 260Section 263

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA Nos.208-210/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2003-2004 to 2005-2006) वष" Paradip Port Authority, Vs DCIT, Circle-1(1), Cuttack Paradip Port Trust Administrative Building, SO Paradip, Jagatsinghpur PAN No. :AAALP 0055 A (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ"…

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

ITA 208/CTK/2024[2003-04]Status: DisposedITAT Cuttack25 Sept 2024AY 2003-04
Section 11Section 11(1)(a)Section 12ASection 260Section 263

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA Nos.208-210/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2003-2004 to 2005-2006) वष" Paradip Port Authority, Vs DCIT, Circle-1(1), Cuttack Paradip Port Trust Administrative Building, SO Paradip, Jagatsinghpur PAN No. :AAALP 0055 A (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ"…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…CIT [(2009) 176 Taxman 433(HP)] - Himachal Pradesh High Court (ii) V. Lakshmi Reddy vs. ITO [(2011) 196 Taxman 78 (Mad)] - Madras High Court (iii) CIT vs. Jai Parbolic Springs Ltd. [(2008) 306 ITR 42 (Del.)] -Delhi High Court (iv) CIT vs. Ramco International [221 CTR 491 (P&H)] -Punjab and Haryana High Court (v) CIT vs. Bharat Aluminium Ltd. [303 ITR 256 (Del.)] -Delhi High Court (vi) CIT vs. Jindal Saw Pipes Ltd. [(2010) 328 ITR 338 (Delhi)]- Delhi High Court (vii) Pruthvi Brokers & Shareholders Pvt. Ltd. [[(2012) 349 ITR 336 (Bom.); ITA No.3908 of 2010 decided on 21/06/2012] – Bombay High Court (referred to at…

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…CIT [(2009) 176 Taxman 433(HP)] - Himachal Pradesh High Court (ii) V. Lakshmi Reddy vs. ITO [(2011) 196 Taxman 78 (Mad)] - Madras High Court (iii) CIT vs. Jai Parbolic Springs Ltd. [(2008) 306 ITR 42 (Del.)] -Delhi High Court (iv) CIT vs. Ramco International [221 CTR 491 (P&H)] -Punjab and Haryana High Court (v) CIT vs. Bharat Aluminium Ltd. [303 ITR 256 (Del.)] -Delhi High Court (vi) CIT vs. Jindal Saw Pipes Ltd. [(2010) 328 ITR 338 (Delhi)]- Delhi High Court (vii) Pruthvi Brokers & Shareholders Pvt. Ltd. [[(2012) 349 ITR 336 (Bom.); ITA No.3908 of 2010 decided on 21/06/2012] – Bombay High Court (referred to at…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…CIT [(2009) 176 Taxman 433(HP)] - Himachal Pradesh High Court (ii) V. Lakshmi Reddy vs. ITO [(2011) 196 Taxman 78 (Mad)] - Madras High Court (iii) CIT vs. Jai Parbolic Springs Ltd. [(2008) 306 ITR 42 (Del.)] -Delhi High Court (iv) CIT vs. Ramco International [221 CTR 491 (P&H)] -Punjab and Haryana High Court (v) CIT vs. Bharat Aluminium Ltd. [303 ITR 256 (Del.)] -Delhi High Court (vi) CIT vs. Jindal Saw Pipes Ltd. [(2010) 328 ITR 338 (Delhi)]- Delhi High Court (vii) Pruthvi Brokers & Shareholders Pvt. Ltd. [[(2012) 349 ITR 336 (Bom.); ITA No.3908 of 2010 decided on 21/06/2012] – Bombay High Court (referred to at…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

…CIT [(2009) 176 Taxman 433(HP)] - Himachal Pradesh High Court (ii) V. Lakshmi Reddy vs. ITO [(2011) 196 Taxman 78 (Mad)] - Madras High Court (iii) CIT vs. Jai Parbolic Springs Ltd. [(2008) 306 ITR 42 (Del.)] -Delhi High Court (iv) CIT vs. Ramco International [221 CTR 491 (P&H)] -Punjab and Haryana High Court (v) CIT vs. Bharat Aluminium Ltd. [303 ITR 256 (Del.)] -Delhi High Court (vi) CIT vs. Jindal Saw Pipes Ltd. [(2010) 328 ITR 338 (Delhi)]- Delhi High Court (vii) Pruthvi Brokers & Shareholders Pvt. Ltd. [[(2012) 349 ITR 336 (Bom.); ITA No.3908 of 2010 decided on 21/06/2012] – Bombay High Court (referred to at…

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