CIT V/S. BRITISH INSULATED CALENDER'S LIMITED 202 ITR 354 (BOMBAY) AND ACIT v. SANJAY BASRATHI GEMS LTD.

84 Taxmann.com 138Reported decision2017#14458 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2024.

Judgments citing CIT V/S. BRITISH INSULATED CALENDER'S LIMITED 202 ITR 354 (BOMBAY) AND ACIT v. SANJAY BASRATHI GEMS LTD.

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

In the result, the appeal filed by the assessee is allowed

ITA 1437/PUN/2024[2016-17]Status: DisposedITAT Pune06 Dec 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde
Section 139Section 139(1)Section 143(1)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1436 & 1437/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. Kay Power and Paper Limited, ITO, Ward-2, Satara Gat No.454/457, At Post – Borgaon, Vs. Tal / Dist. Satara – 415002 PAN: AABCK1295P (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar Department by : Shri Ramnath P Murkunde Date of hearing : 18-11-2024 Date of pronouncement : 06-12-2024 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed against the separate o…

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

In the result, the appeal filed by the assessee is allowed

ITA 1436/PUN/2024[2015-16]Status: DisposedITAT Pune06 Dec 2024AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde
Section 139Section 139(1)Section 143(1)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1436 & 1437/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. Kay Power and Paper Limited, ITO, Ward-2, Satara Gat No.454/457, At Post – Borgaon, Vs. Tal / Dist. Satara – 415002 PAN: AABCK1295P (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar Department by : Shri Ramnath P Murkunde Date of hearing : 18-11-2024 Date of pronouncement : 06-12-2024 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed against the separate o…

The JCIT(OSD), Circle-2(2), Ahmedabad vs. The General Co. Op. Bank Ltd., Ahmedabad

In the result, appeals filed by the Revenue are dismissed

ITA 373/AHD/2020[2013-14]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2013-14

Bench: The Tribunal. The Appeal Is Filed Before The Tribunal On 26.06.2020 Whereas The Appeals Ought To Have Been Filed On Or Before 23.05.2020 This Period Falls Under Covid-Pandemic Situation, Thus Following Hon’Ble Supreme Court Judgment Dated 23.3.2020 In Suo Moto Writ Petition (Civil) No.3 Of 2020, Vide Hon’Ble Supreme Court Has Extended Time Limit For Filing Appeals W.E.F. 15.3.2020. Thus, There Is No Delay In Filing The Above Appeals & Accordingly The Appeals Are Taken For Adjudication On Merits.

For Appellant: Shri A.P. Singh, CIT/DR &For Respondent: Shri A.P. Nanavaty, A.R
Section 143Section 143(3)Section 147Section 21(2)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 373 & 374/Ahd/2020 Assessment Years 2013-14 & 2011-12 The JCIT(OSD), Circle- The General CO.OP 2(2), Ahmedabad Bank Ltd. 10, Shri Vs Sthanakvasi Jain (Appellant) Society, Nr. Railway Crossing Naranpura, Ahmedabad PAN: AAAJT0199D (Respondent) Appellant by : Shri A.P. Singh, CIT/DR & Shri V.K. Singh, Sr. D.R. Respondent by : Shri A.P. Nanavaty, A.R. Date of hearing : 26-07-2022 Date of pronouncement : 05-08-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR,…

Shree Laxmi Co. Op. Bank Ltd, Ahmedabad vs. The Pr. CIT, Ahmedabad-5, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 597/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad23 Nov 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 596/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2014-15

For Appellant: Shri A.P. Nanavaty, A.RFor Respondent: Shri Aarsi Prasad, CIT.D.R
Section 143(3)Section 72

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 596/AHD/2019 िनधा"रण वष"/Asstt. Years: 2014-15 The Pragati Co-op. Bank Ltd., Pr.C.I.T.-5, Opp. Padshahs Pole, Vs. Ahmedabad. Relief Road, Ahmedabad-380001. PAN: AAEFT2391M आयकर अपील सं./ITA No.597/AHD/2019 िनधा"रण वष"/Asstt. Years: 2014-15 Shree Laxmi Co-op. Bank Ltd. Pr.C.I.T.-5, Sanskrut Building, Vs. Ahmedabad. Old High Court, Navrangpura, Ahmedabad. PAN: AAAAS2…

The Pragati Co. Op. Bank Ltd, Ahmedabad vs. The Pr. CIT, Ahmedabad-5, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 596/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad23 Nov 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 596/Ahd/2019 िनधा"रण वष"/Asstt. Years: 2014-15

For Appellant: Shri A.P. Nanavaty, A.RFor Respondent: Shri Aarsi Prasad, CIT.D.R
Section 143(3)Section 72

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 596/AHD/2019 िनधा"रण वष"/Asstt. Years: 2014-15 The Pragati Co-op. Bank Ltd., Pr.C.I.T.-5, Opp. Padshahs Pole, Vs. Ahmedabad. Relief Road, Ahmedabad-380001. PAN: AAEFT2391M आयकर अपील सं./ITA No.597/AHD/2019 िनधा"रण वष"/Asstt. Years: 2014-15 Shree Laxmi Co-op. Bank Ltd. Pr.C.I.T.-5, Sanskrut Building, Vs. Ahmedabad. Old High Court, Navrangpura, Ahmedabad. PAN: AAAAS2…

DCIT, Circle-3(2), Ahmedabad vs. The Janta Commercial Co. Op. Bank Ltd., Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 538/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad17 Jan 2020AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 538/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2013-14)

For Appellant: Shri N. K. Goel, Sr. D.R
Section 139(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 538/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2013-14) DCIT बनाम/ M/s. The Janta Cir. 3(2), Commercial Co. Op Bank Vs. A-509, 5th Floor, Ltd. Pratyaksha Kar Bhavan, Dana Bazar, At Dholka, Nr. Panjra Pole, Ahmedabad - 382710 Ambawadi, Ahmedabad – 380 015 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAT1245P .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri N.…

M/S Navjeevan Trade & Commodities P.Ltd, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

In the result the same are treated as infructuous

ITA 575/JPR/2018[2014-15]Status: DisposedITAT Jaipur03 Aug 2018AY 2014-15
For Appellant: Shri S.R. Sharma (C.A) &For Respondent: Shri J.C. Kulhari (JCIT)
Section 115BSection 68Section 69Section 69ASection 69BSection 69CSection 69DSection 71

…ciation against the income charged to tax U/s 115BBE of the Act. In support reliance was also placed on the Coordinate Bench decisions in case of ACIT vs. Girdhar Associates (ITA No. 1043/JP/2016 dated 04.08.2017), ACIT vs. Sanjay Bairathi Gems Ltd. (2017) 84 Taxmann.com 138 and M/s Pitamber Commodity Futures Pvt. Ltd. vs. ACIT (ITA No. 863/JP/2017 dated 21.03.2018). 6. The ld. D/R is heard who has relied on the finding of the lower authorities. 5 M/s Navjeevan Trade & Commodities Pvt. Ltd. vs. ITO 7. We have heard the rival contentions and perused the material available on record. By virtue an amendment…

CIT V/S. BRITISH INSULATED CALENDER'S LIMITED 202 ITR 354 (BOMBAY) AND ACIT v. SANJAY BASRATHI GEMS LTD. (84 Taxmann.com 138) — Cited in 7 Judgments | BharatTax