CIT v. Sharma and Company

21 STC 411High Court#12395 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2017 to 2019.

Judgments citing CIT v. Sharma and Company

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 527/SRT/2019[2000-01]Status: DisposedITAT Surat06 Dec 2019AY 2000-01

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…L.J. 273]: (iv) Venkatadri Traders Ltd. v. CIT [248ITR 681 (Mad)]: (v) Saurashtra Cement and Chemical Industries Ltd. v. CIT [115 ITR 27 (Guj)] (vi) Nicco Corporation Ltd. v. CIT [251 ITR 791, 798-799 (Cal)] (vii) J.M. Bhansali and Ors v. The State of Madras (21 STC 411) (viii) Cheminor Drugs Ltd. v. DCIT [105 ITD 613 (Hyd)] 16. We further pray before Your Honours that the reasons in delay of filing of this appeal is similar to those decided by the Hon'ble ITAT in earlier appeals of the group cases vide its following orders: (i) Older dated 01-06-2017 in case of Arvindbhai Mohanbhai Patel, bearing ITA No. 1635/Ah…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 503/SRT/2019[2005-06]Status: DisposedITAT Surat06 Dec 2019AY 2005-06

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…L.J. 273]: (iv) Venkatadri Traders Ltd. v. CIT [248ITR 681 (Mad)]: (v) Saurashtra Cement and Chemical Industries Ltd. v. CIT [115 ITR 27 (Guj)] (vi) Nicco Corporation Ltd. v. CIT [251 ITR 791, 798-799 (Cal)] (vii) J.M. Bhansali and Ors v. The State of Madras (21 STC 411) (viii) Cheminor Drugs Ltd. v. DCIT [105 ITD 613 (Hyd)] 16. We further pray before Your Honours that the reasons in delay of filing of this appeal is similar to those decided by the Hon'ble ITAT in earlier appeals of the group cases vide its following orders: (i) Older dated 01-06-2017 in case of Arvindbhai Mohanbhai Patel, bearing ITA No. 1635/Ah…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 502/SRT/2019[2004-05]Status: DisposedITAT Surat06 Dec 2019AY 2004-05

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…L.J. 273]: (iv) Venkatadri Traders Ltd. v. CIT [248ITR 681 (Mad)]: (v) Saurashtra Cement and Chemical Industries Ltd. v. CIT [115 ITR 27 (Guj)] (vi) Nicco Corporation Ltd. v. CIT [251 ITR 791, 798-799 (Cal)] (vii) J.M. Bhansali and Ors v. The State of Madras (21 STC 411) (viii) Cheminor Drugs Ltd. v. DCIT [105 ITD 613 (Hyd)] 16. We further pray before Your Honours that the reasons in delay of filing of this appeal is similar to those decided by the Hon'ble ITAT in earlier appeals of the group cases vide its following orders: (i) Older dated 01-06-2017 in case of Arvindbhai Mohanbhai Patel, bearing ITA No. 1635/Ah…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 500/SRT/2019[2002-03]Status: DisposedITAT Surat06 Dec 2019AY 2002-03

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…L.J. 273]: (iv) Venkatadri Traders Ltd. v. CIT [248ITR 681 (Mad)]: (v) Saurashtra Cement and Chemical Industries Ltd. v. CIT [115 ITR 27 (Guj)] (vi) Nicco Corporation Ltd. v. CIT [251 ITR 791, 798-799 (Cal)] (vii) J.M. Bhansali and Ors v. The State of Madras (21 STC 411) (viii) Cheminor Drugs Ltd. v. DCIT [105 ITD 613 (Hyd)] 16. We further pray before Your Honours that the reasons in delay of filing of this appeal is similar to those decided by the Hon'ble ITAT in earlier appeals of the group cases vide its following orders: (i) Older dated 01-06-2017 in case of Arvindbhai Mohanbhai Patel, bearing ITA No. 1635/Ah…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 499/SRT/2019[2001-02]Status: DisposedITAT Surat06 Dec 2019AY 2001-02

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…L.J. 273]: (iv) Venkatadri Traders Ltd. v. CIT [248ITR 681 (Mad)]: (v) Saurashtra Cement and Chemical Industries Ltd. v. CIT [115 ITR 27 (Guj)] (vi) Nicco Corporation Ltd. v. CIT [251 ITR 791, 798-799 (Cal)] (vii) J.M. Bhansali and Ors v. The State of Madras (21 STC 411) (viii) Cheminor Drugs Ltd. v. DCIT [105 ITD 613 (Hyd)] 16. We further pray before Your Honours that the reasons in delay of filing of this appeal is similar to those decided by the Hon'ble ITAT in earlier appeals of the group cases vide its following orders: (i) Older dated 01-06-2017 in case of Arvindbhai Mohanbhai Patel, bearing ITA No. 1635/Ah…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 498/SRT/2019[2000-01]Status: DisposedITAT Surat06 Dec 2019AY 2000-01

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…L.J. 273]: (iv) Venkatadri Traders Ltd. v. CIT [248ITR 681 (Mad)]: (v) Saurashtra Cement and Chemical Industries Ltd. v. CIT [115 ITR 27 (Guj)] (vi) Nicco Corporation Ltd. v. CIT [251 ITR 791, 798-799 (Cal)] (vii) J.M. Bhansali and Ors v. The State of Madras (21 STC 411) (viii) Cheminor Drugs Ltd. v. DCIT [105 ITD 613 (Hyd)] 16. We further pray before Your Honours that the reasons in delay of filing of this appeal is similar to those decided by the Hon'ble ITAT in earlier appeals of the group cases vide its following orders: (i) Older dated 01-06-2017 in case of Arvindbhai Mohanbhai Patel, bearing ITA No. 1635/Ah…

M D Industries Pvt Ltd, Surat vs. DCIT, Circle -1, Surat

In the result, Eight appeals of the Assessee are allowed for statistical purpose

ITA 497/SRT/2019[1999-00]Status: DisposedITAT Surat06 Dec 2019AY 1999-00

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No’S.497 To 503 & 527/Srt/2019 "नधा"रण वष"/Assessment Years: 1999-2000 To 2005-06 & 2000-01 M/S.M.D.Industries Pvt. Ltd., V Deputy Commissioner Of B-5, Rangnagar Society, S Income Tax, Circle-1, Surat. Lambe Hanuman Road, Surat. . [Pan: Aabcm 6026 G] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Vijay Mehta – Ca & Mrs. Sneha M.Padhiar – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 06.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Eight Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Surat Dated 06.09.2007 & 28.10.2009 For The Assessment Years 1999- 2000 To 2005-06 & 2000-01 Respectively.

Section 143(3)Section 245D(4)Section 245H

…L.J. 273]: (iv) Venkatadri Traders Ltd. v. CIT [248ITR 681 (Mad)]: (v) Saurashtra Cement and Chemical Industries Ltd. v. CIT [115 ITR 27 (Guj)] (vi) Nicco Corporation Ltd. v. CIT [251 ITR 791, 798-799 (Cal)] (vii) J.M. Bhansali and Ors v. The State of Madras (21 STC 411) (viii) Cheminor Drugs Ltd. v. DCIT [105 ITD 613 (Hyd)] 16. We further pray before Your Honours that the reasons in delay of filing of this appeal is similar to those decided by the Hon'ble ITAT in earlier appeals of the group cases vide its following orders: (i) Older dated 01-06-2017 in case of Arvindbhai Mohanbhai Patel, bearing ITA No. 1635/Ah…

M/S Vakrathunda Holdings Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-12(5), Bangalore

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

ITA 1084/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Oct 2017AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri George George Kassessment Year : 2011-12

For Appellant: Shri K.P. Kumar, Senior AdvocateFor Respondent: Shri Rajashekar Reddy L., CIT (DR)
Section 264

…fore the CIT (A). In this regard, he placed reliance on following judicial pronouncements. a) CIT Vs. K.S.P. Shanmugavel Nadar and Others, 153 ITR 596 (Madras) b) CIT Vs. Sharma and Company, 153 ITR 605(Raj) c) J.M. Bhasali and Others Vs. The State of Madras, 21 STC 411(Madras) He submitted that the delay in filing appeal should be condoned and matter should be restored back to the file of CIT (A) for decision on merit because he has not made decision on merit. The ld. DR of revenue supported the order of CIT (A). 6. We have considered the rival submissions. We are of the considered opinion that in view of the…

CIT v. Sharma and Company (21 STC 411) — Cited in 8 Judgments | BharatTax