CIT v. Shilpa Dyeing & Printing Mills (P.) Ltd.

219 Taxmann 279High Court2013#4100 most cited

What is CIT v. Shilpa Dyeing & Printing Mills (P.) Ltd. authority for?

Income can only be taxed under a head specified in Section 14 of the Income-tax Act. The Act does not permit taxing income under any other head.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Shilpa Dyeing & Printing Mills · section 14 · heads of income · taxing income · Income-tax Act

Also reported as

39 Taxmann.com 3

Sections most often in play

Section 115BBESection 142(1)Section 119Section 131Section 133ASection 14Section 143(1)Section 143(2)

Issues it is cited on

section 115bbsection 115bsection 115bbeprincipal commissioner of income-taxsection 69csection 115section 133aerroneous and prejudicialsection 11section 28income from other sourcessection 131

Judgments citing CIT v. Shilpa Dyeing & Printing Mills (P.) Ltd.

Luxora Infrastructure Pvt. Ltd., Mumbai vs. DCIT Central Circle 2 (1), Mumbai

In the result, the appeals of the assessee are allowed

ITA 1293/MUM/2019[2012-13]Status: DisposedITAT Mumbai21 Apr 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negi

For Appellant: Shri K.P. Dewani, A.RFor Respondent: Shri Rajiv Harit, D.R
Section 132Section 132(4)Section 143(3)Section 153ASection 234ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA Nos.1293, 1294, 1295 & 1296/M/2019 Assessment Years: 2012-13, 2013-14, 2014-15 & 2015-16 M/s. Luxora DCIT, Infrastructure Pvt. Ltd., Central Circle -2(1), 1207, 12th Floor, Pratishtha Bhavan, A Wing, 8th Floor, 02 Commercial Building, Mumbai Vs. 23-24, Minerva Industrial Estate, Off. LBS Road, Mulund (W), Mumbai - 80 PAN: AABCL2854K (Appellant) (Respondent) Present for: Assessee by : Shri K.P. Dewani, A.R. Revenue by : Shri Rajiv Harit, D.R. Date of Hearing : 26.…

M/S. Neptune Associates, Vadodara vs. The DCIT, Circle-1(2), Vadodara

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

ITA 2907/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2014-15

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Royआयकर अपील सं./I.T.A. No. 2907/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15)

For Respondent: Shri Vidhyut Trivedi, CIT.D.R
Section 40A(2)Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2907/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) M/s. Neptune Associates The Deputy बनाम/ 22/23, Rokadnath Commissioner of Vs. Society, Race Course Income Tax Circle (South), Vadodara Circle 1(2), - 390007 Aayakar bhavan, Race Course, Vadodara – 390 007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAAN5530F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Milind Mehta, A.R. अपीलाथ" ओर…

Uma Cotton & Oil Industries, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax (OSD), Range-2, Rajkot-Gujarat

In the result, the appeal of the assessee is partly allowed

ITA 13/RJT/2013[2008-09]Status: DisposedITAT Rajkot10 Dec 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.13/Rjt/2013 "नधा"रण वष"/Asstt. Year: 2008-2009

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Jain, Sr.DR
Section 133ASection 145(3)Section 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.13/RJT/2013 "नधा"रण वष"/Asstt. Year: 2008-2009 M/s Uma Cotton & Oil Industries, D.C.I.T.(OSD), D-25, Marketing Yard, Vs. Range-2, Near RTO, Rajkot. Rajkot. PAN: AABFU7085L (Applicant) (Respondent) Assessee by : Shri Mehul Ranpura, A.R Revenue by : Shri Sanjeev Jain, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 15/10/2019 घोषणा क" तार"ख /Date of Pronouncement: 10/12/2019 आदेश/O…

DCIT, Circle - 3(1), Kolkata vs. M/S. Lalbaba Seamless Tubes Pvt. Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 58/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Nov 2019AY 2014-15

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.58/Kol/2019 ("नधा"रणवष" / Assessment Year: 2014-15)

For Appellant: Shri Radhey Shyam, CIT DRFor Respondent: None
Section 14Section 143(3)Section 154Section 32(2)Section 68Section 71

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.58/Kol/2019 ("नधा"रणवष" / Assessment Year: 2014-15) DCIT, Circle-3(1), Kolkata Vs. M/s Lalbaba Seamless Tubes Pvt. Ltd. 13A, Govt. Place East, 2nd Floor, Kolkata-700069. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCL 2668 M (Appellant) .. (Respondent) Appellant by : Shri Radhey Shyam, CIT DR Respondent by : None सुनवाईक"तार"ख/ Date of Hearing : 31/10/2019 घोषणाक"तार"ख/Date of Pronouncement : 13/11/2019 आदेश / O R D E R Per Bench: The captioned appeal filed by the Revenue, pertaining to asse…

ACIT Circle 1(1), Ujjain vs. A One Enclave, Ujjain

In the result, grounds taken by Revenue are dismissed

ITA 828/IND/2018[2012-13]Status: DisposedITAT Indore26 Jul 2019AY 2012-13

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 Acit, Circle-1(1), V/S M/S. A One Enclave, Ujjain 3687/1, Hariphatak Road, Ujjain

Section 115BSection 133ASection 143(2)Section 143(3)Section 263Section 68

…A One Enclave आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2012-13 ACIT, Circle-1(1), V/s M/s. A One Enclave, Ujjain 3687/1, Hariphatak Road, Ujjain (Revenue) (Respondent) PAN AACFI3971J Revenue by Smt. Vinita Dubey, Sr.DR Assessee by S/Shri S.S. Deshpande& V.K. Ladda, CAs Date of Hearing 22.07.2019 Date of Pronouncement 26.07.2019 O R D E R PER MANISH BORAD, AM. The above captioned appeal of revenue pertaining to Assessment Year 2012-13 is directed aga…

Sh. Sanjay Bairathi, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-2, Jaipur

In the result, grounds taken by Revenue are dismissed

ITA 1343/JPR/2018[2013-14]Status: DisposedITAT Jaipur13 Jun 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT)
Section 115BSection 132Section 132(4)Section 251

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1343/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14. cuke Shri Sanjay Bairathi, The ACIT, Vs. 4/193, Jawahar Nagar, Central Circle-2, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABFPB 2269 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT) lqu…

Central Circle-1, Jaipur vs. Late Shri Satish Kumar Agarwal, L/H Smt. Santosh Agarwal, Jaipur

In the result, appeal of the Revenue is partly allowed for statistical purposes

ITA 643/JPR/2017[2013-14]Status: DisposedITAT Jaipur19 Jun 2018AY 2013-14
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri Varindra Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 115BSection 145(2)Section 14ASection 24

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 643/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2013-14. cuke The ACIT, Late Shri Satish Kumar Agarwal Vs. Central Circle-1, L/H Smt. Santosh Agarwal, Jaipur.The AEN (O&M), Ramganj, Ajmer Vidhyut Vitaran Nigam Ltd., Jaipur. Srimadhopur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAMPA 9681 K vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : S…

The ACIT, Guntur vs. Sai Bhaskar Irons Limited, Guntur

In the result, appeal of the revenue is dismissed

ITA 108/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam21 Feb 2018AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अऩीऱ सं./I.T.A.No.108/Viz/2016 (ननधधारण वषा/Assessment Year:2012-13) Asst.Commissioner Of Income Tax Vs. M/S.Sai Bhaskar Circle-2(1), Guntur Irons Limited 3-1-3/A, 3Rd Lane Rajendra Nagar Guntur [Pan :Aamcs1675G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Shri Deba K.Sonowala, Dr प्रत्यथी की ओर से / Respondent By : Shri I Kama Sastry, Ar सुनवधई की तधरीख / Date Of Hearing : 09.02.2018 घोषणा की तारीख/Date Of Pronouncement : 21.02.2018

For Appellant: Shri Deba K.Sonowala, DRFor Respondent: Shri I Kama Sastry, AR
Section 14Section 68

…आयकर अपीऱीय अधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगााराि,न्याययक सदस्य एिं श्री डड.एस. सुन्दर ससंह, ऱेखा सदस्य के समऺ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अऩीऱ सं./I.T.A.No.108/Viz/2016 (ननधधारण वषा/Assessment Year:2012-13) Asst.Commissioner of Income Tax Vs. M/s.Sai Bhaskar Circle-2(1), Guntur Irons Limited 3-1-3/A, 3rd Lane Rajendra Nagar Guntur [PAN :AAMCS1675G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Shri Deba K.Sonowala, DR प्रत्यथी की…

Watermark Financial Consultants Ltd, Mumbai vs. Pr CIT 3, Mumbai

In the result, appeal filed by the assessee for assessment year

ITA 3789/MUM/2017[2012-13]Status: DisposedITAT Mumbai21 Nov 2017AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13

For Appellant: Mrs. Nidhi Patel (AR)For Respondent: Shri Shishir Dhamija (DR)
Section 143Section 143(3)Section 251Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-13 Watermark Financial Consultants The Pr. Commissioner of Limited (now known as Income Tax -3, Watermark Capital Ltd.) Aayakar Bhawan, 1009/10, Maker Chambers V, Vs. M.K. Road, Churchgate, Nariman Point, Mumbai – 400021 Mumbai 400 020. PAN: AAACW3474H (Appellant) (Respondent) Assessee by : Mrs. Nidhi Patel (AR) Revenue by : Shri Shishir Dhamija (DR) Date of Hearing: 21/11/2017 Date of Pronouncement: 21/11/2017 O R D E R PER RAM LAL NEGI, JM This appeal has been f…