CIT v. Shivali Constructions P Ltd.

355 ITR 218High Court2013#14077 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2025.

Judgments citing CIT v. Shivali Constructions P Ltd.

Dy. Commissioner of Income Tax Central Circle-I Noida, Noida vs. M/S Rudra Buildwell Homes Pvt. Ltd., Delhi

Accordingly, all the grounds of appeal taken by Revenue are dismissed

ITA 4119/DEL/2025[2022-23]Status: DisposedITAT Delhi24 Dec 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwaldy. Cit, M/S Rudra Buildwell Homes Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. Pan-Aafcr6959P (Appellant) (Respondent) Dy. Cit, M/S Rudra Buildwell Projects Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. Pan-Aaecr9589E (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Dy. CIT, M/s Rudra Buildwell Homes Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. PAN-AAFCR6959P (Appellant) (Respondent) Dy. CIT, M/s Rudra Buildwell Projects Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. PAN-AAECR9589E (Appellant) (Respondent) Assessee by Shri Vir Sain Aggarwal, Adv. and Shri Rohit Kapoor, Adv. Department by Shri Mahesh K…

The ACIT-3(1), Indore vs. M/S. Nmi Industries Pvt. Ltd., Indore

ITA 529/IND/2016[2008-09]Status: DisposedITAT Indore06 Nov 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2010-11 M/S. Nmi Industries Pvt. Ito-4(1) Ltd, Vs. Indore 314 Bhagirathpura, Indore (Appellant) (Respondent ) Pan No.Aabcn9571B Assessment Year 2010-2011

Section 115JSection 143(2)Section 143(3)

…of the Act. In support of his contention following judgments were referred and relied; (i) CIT Vs Chetan Chemicals Pvt. Ltd, 267 ITR 770 (Gujarat) (ii) CIT and ANR Vs. Compaq Electric Ltd, 249 CTR 214 (Karnataka) (iii) CIT Vs Shivali Construction Pvt. Ltd, 355 ITR 218(Delhi) (iv) CITVs Pradeshiya Industrial and Investment Corporation U.P, 95 DTR 421 (All.) (v) Appollo Tyres Vs CIT, 122 taxman 562 NMI Industries Pvt. Ltd ITA No.453/Ind/2016 & 529/Ind/2016 8. Per contra Ld. Departmental Representative vehemently argued and supporting the detailed finding of Ld.CIT(A) referring to various judgments considered…

M/S Nmi Industries Pvt. Ltd., Indore vs. The ITO-4(1), Indore

ITA 453/IND/2016[2010-11]Status: DisposedITAT Indore06 Nov 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2010-11 M/S. Nmi Industries Pvt. Ito-4(1) Ltd, Vs. Indore 314 Bhagirathpura, Indore (Appellant) (Respondent ) Pan No.Aabcn9571B Assessment Year 2010-2011

Section 115JSection 143(2)Section 143(3)

…of the Act. In support of his contention following judgments were referred and relied; (i) CIT Vs Chetan Chemicals Pvt. Ltd, 267 ITR 770 (Gujarat) (ii) CIT and ANR Vs. Compaq Electric Ltd, 249 CTR 214 (Karnataka) (iii) CIT Vs Shivali Construction Pvt. Ltd, 355 ITR 218(Delhi) (iv) CITVs Pradeshiya Industrial and Investment Corporation U.P, 95 DTR 421 (All.) (v) Appollo Tyres Vs CIT, 122 taxman 562 NMI Industries Pvt. Ltd ITA No.453/Ind/2016 & 529/Ind/2016 8. Per contra Ld. Departmental Representative vehemently argued and supporting the detailed finding of Ld.CIT(A) referring to various judgments considered…

M/S Alosha Vanijya Pvt. Ltd, Kolkata vs. ITO, Ward 11(2), Kolkata

Appeal is allowed

ITA 724/KOL/2017[2012-13]Status: DisposedITAT Kolkata14 Sept 2018AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 724/Kol/2017 Assessment Year : 2012-13 M/S Alosha Vanijya Pvt. Ltd. -Vs- Ito, Ward-11(2), Kolkata. [Pan: Aacca 5623 N] (Appellant) (Respondent)

For Appellant: Shri M.D. Shah, ARFor Respondent: Shri Robin Chowdhury, Addl. CIT DR
Section 143(3)Section 41(1)Section 41(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ] I.T.A No. 724/Kol/2017 Assessment Year : 2012-13 M/s Alosha Vanijya Pvt. Ltd. -vs- ITO, Ward-11(2), Kolkata. [PAN: AACCA 5623 N] (Appellant) (Respondent) For the Appellant : Shri M.D. Shah, AR For the Respondent : Shri Robin Chowdhury, Addl. CIT DR Date of Hearing : 27.08.2018 Date of Pronouncement : 14.09.2018 ORDER Per S.S. Godara, JM 1. This assessee’s appeal for assessment year 2012-13 arises from the Commissioner of Income Tax (Appeals)-19, Kolkata’s order passed in case No.21/…

DCIT 3(2), Mumbai vs. Lml Ltd, Mumbai

In the result, appeal of the revenue stands dismissed

ITA 3666/MUM/2011[2006-07]Status: DisposedITAT Mumbai21 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 3668/Mum/2004 (Assessment year: 2000-01) Asst. Commissioner of Income Vs M/s LML Ltd, Tax, Range-3(2), 714, Raheja Chambers, Mumbai 213, Nariman Point, Mumbai -400 021 अपीलाथ" (Appellant) ""यथ" (Respondent) ITA No. : 3540/Mum/2004 (Assessment year: 2000-01) M/s LML Ltd, Vs Asst. Commissioner of Income 714, Raheja Chambers, Tax, Range-3(2), 213, Nariman Point…

The ACIT RG-3(2) vs. M/S. Lml Ltd

In the result, appeal of the revenue stands dismissed

ITA 3668/MUM/2004[2000-2001]Status: DisposedITAT Mumbai21 Jun 2016AY 2000-2001

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 3668/Mum/2004 (Assessment year: 2000-01) Asst. Commissioner of Income Vs M/s LML Ltd, Tax, Range-3(2), 714, Raheja Chambers, Mumbai 213, Nariman Point, Mumbai -400 021 अपीलाथ" (Appellant) ""यथ" (Respondent) ITA No. : 3540/Mum/2004 (Assessment year: 2000-01) M/s LML Ltd, Vs Asst. Commissioner of Income 714, Raheja Chambers, Tax, Range-3(2), 213, Nariman Point…

M/S. Lml Ltd., Mumbai vs. The Addl CIT RG.3(2)

In the result, appeal of the revenue stands dismissed

ITA 3540/MUM/2004[2000-2001]Status: DisposedITAT Mumbai21 Jun 2016AY 2000-2001

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 3668/Mum/2004 (Assessment year: 2000-01) Asst. Commissioner of Income Vs M/s LML Ltd, Tax, Range-3(2), 714, Raheja Chambers, Mumbai 213, Nariman Point, Mumbai -400 021 अपीलाथ" (Appellant) ""यथ" (Respondent) ITA No. : 3540/Mum/2004 (Assessment year: 2000-01) M/s LML Ltd, Vs Asst. Commissioner of Income 714, Raheja Chambers, Tax, Range-3(2), 213, Nariman Point…

CIT v. Shivali Constructions P Ltd. (355 ITR 218) — Cited in 7 Judgments | BharatTax