CIT v. Simon Carves Ltd.

105 ITR 212Supreme Court of India1976#1341 most cited
85

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. Simon Carves Ltd. · section 147 · section 148 · section 153A · section 158BB · section 139(1) · income escaping assessment · search assessment · reassessment · assessment procedure

Sections most often in play

Section 147Section 148Section 143(3)Section 153ASection 139(1)Section 250Section 44ABSection 44AD

Issues it is cited on

section 153(a)(1)section 11bsection 10b(8)section 2(24)(xviii)section 2(45)section 158bb(1)section 153(a)section 153a(1)(a)section 139(5)section 10bsection 158bbsection 80ac

Judgments citing CIT v. Simon Carves Ltd.

HANIF OSMAN RAVDA,SITLACHAWK OPP. REHEMANI MASJID ,MEMANWAD MEMANWAD vs. INCOME TAX OFFICER, WARD 2(3) , PORBANDAR, GUJARAT

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

ITA 447/RJT/2025[2012-13]Status: DisposedITAT Rajkot15 Oct 2025AY 2012-13

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.447/Rjt/2025 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) Hanif Osman Ravda Vs. Ito Ward 2 (3), Sitla Chawk, Rehemani Masjid, Porbandar - 360575 Memanwad, Porbandar – 360575 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acepr8023N (Assessee) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 139(1)Section 143(3)Section 147Section 148Section 250Section 69A

…t to the extent of the income already taxed in the return of income filed by the assessee under section 44AD of the Act. At this juncture, I would like to quote golden words of Hon'ble justice H. R. Khanna from the decision of CIT Vs. Simon Carves Ltd. (1976) 105 ITR 212 (SC)where applying the legal maxim of ex majorie cautela (out of abundant precaution) he said that. "the taxing authorities exercise quasi-judicial powers and in doing so they must act in a fair and not in a partisan manner. Although, it is a part of the duty to ensure that no tax which is legitimately due from an assessee should remain unrecove…

NARAYAN SUPPLIERS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(3), KOLKATA, KOLKATA

In the result, appeal of the assessee is dismissed

ITA 1077/KOL/2024[2011-2012]Status: DisposedITAT Kolkata08 Sept 2025AY 2011-2012
Section 10(38)

…those authorities\nexercise the power in a manner most beneficial to the revenue and\nconsequently most adverse to the assessee, they should be deemed\nnot to have exercised it in a proper and judicious manner as decided\nin CIT -Vs- Simon Carves Ltd. (1976) 105 ITR 212 (SC).\nSir, whims and conjectures of the Ld. CIT(A) has gone to the peak\nwhen he has narrated such addition u/s 269 of the I.T. Act, 1961 as\na typographical mistake committed in the assessment order by the\ntyping clerk which is not at all the same. Because after passing this\nassessment order, the Assessing Officer had several times handled\nt…

GANESH POLYCHEM LIMITED,MUMBAI vs. DCIT, CC-3(2), MUMBAI

The appeal of the assessee is allowed for statistical purposes

ITA 2145/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Sept 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Sanjay Parekh, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115JSection 132Section 139(1)Section 153ASection 250

…the AO is duty bound to grant benefits and reliefs during assessment, even if not claimed in the return of income by the assessee. 1. CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) (b) It was further submitted by the ld. Counsel that the CIT(A) was bound to consider the claim on merits inter alia, for the following reasons: i) Firstly, for the…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3183/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…AO is duty\nbound to grant benefits and reliefs during assessment, even if\nnot claimed in the return of income by the assessee.\n1. CIT vs. Mahindra Mills: 243 ITR 56 (SC)\n2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del)\n3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC)\n4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC)\n5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC)\n6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del)\n\n(b) It was further submitted by the ld. Counsel that the\nCIT(A) was bound to consider the claim on merits inter alia,\nfor the following reasons:-\n\ni) Firstl…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3182/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…AO is duty\nbound to grant benefits and reliefs during assessment, even if\nnot claimed in the return of income by the assessee.\n1. CIT vs. Mahindra Mills: 243 ITR 56 (SC)\n2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del)\n3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC)\n4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC)\n5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC)\n6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del)\n\n(b) It was further submitted by the ld. Counsel that the\nCIT(A) was bound to consider the claim on merits inter alia,\nfor the following reasons:-\n\ni)\nFirst…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3181/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…AO is duty\nbound to grant benefits and reliefs during assessment, even if\nnot claimed in the return of income by the assessee.\n1. CIT vs. Mahindra Mills: 243 ITR 56 (SC)\n2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del)\n3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC)\n4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC)\n5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC)\n6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del)\n(b) It was further submitted by the ld. Counsel that the\nCIT(A) was bound to consider the claim on merits inter alia,\nfor the following reasons:\ni)\nFirstly, f…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…the AO is duty bound to grant benefits and reliefs during assessment, even if not claimed in the return of income by the assessee. 1. CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) (b) It was further submitted by the ld. Counsel that the CIT(A) was bound to consider the claim on merits inter alia, for the following reasons: i) Firstly, for the…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3179/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Jul 2025AY 2014-15
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…AO is duty\nbound to grant benefits and reliefs during assessment, even if\nnot claimed in the return of income by the assessee.\n1. CIT vs. Mahindra Mills: 243 ITR 56 (SC)\n2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del)\n3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC)\n4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC)\n5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC)\n6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del)\n(b) It was further submitted by the ld. Counsel that the\nCIT(A) was bound to consider the claim on merits inter alia,\nfor the following reasons:\ni)\nFirstly, f…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…the AO is duty bound to grant benefits and reliefs during assessment, even if not claimed in the return of income by the assessee. 1. CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) (b) It was further submitted by the ld. Counsel that the CIT(A) was bound to consider the claim on merits inter alia, for the following reasons: i) Firstly, for the…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…e AO is duty bound to grant benefits and reliefs during assessment, even if not claimed in the return of income by the assessee.\n1. CIT vs. Mahindra Mills: 243 ITR 56 (SC)\n2. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del)\n3. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC)\n4. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC)\n5. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC)\n6. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del)\n(b) It was further submitted by the ld. Counsel that the CIT(A) was bound to consider the claim on merits inter alia, for the following reasons:-\ni) Firstly, for…

ABHAY HARGOVINDBHAI PATEL,JAMNAGAR vs. THE INCOME TAX OFFICER, JAMNAGAR

In the result, the appeal filed by the assessee is partly allowed, in above terms

ITA 17/RJT/2024[2017-18]Status: DisposedITAT Rajkot16 Jul 2025AY 2017-18

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकर अपीलसं./Ita No. 17/Rjt/2024 निर्धारणवर्ष / Assessment Year: (2017-18) (Hybrid Hearing) Abhay Hargovindbhai Patel Vs. The Income Tax Officer, Ward 305, Dwarkeshdham,B/H. Samudra 1(3), Jamnagar Sales, Rajnagar, Aerodram Road, 1St Floor, Taranjali Building, Pn Jamnagar 361006 Marg, Aubpp7196D Jamnagar 361008 (Assessee) (Respondent) Assessee By : Shri Vimal Desai, Ld. Ar Respondent By : Shri K. L. Solanki, Ld. Sr. (Dr) Date Of Hearing : 27/04/2025 Date Of Pronouncement : 16/07/2025 आदेश / Order Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2017-18, Is Directed Against The Order Passed By Commissioner Of Income Tax (Appeals), Vide Order Dated 08/11/2023, Which In Turn Arises Out Of An Order Passed By The Assessing Officer, Dated 26/11/2019, U/S 144 Of The Income Tax Act, 1961. Page 1

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri K. L. Solanki, Ld. Sr. (DR)
Section 120(5)Section 133(6)Section 139Section 142(1)Section 144Section 69A

…ceedings is nothing but an afterthought which is not credible and not supported with any cogent evidences. 12. However, at this juncture, we would like to quote golden words of Hon'ble justice H. R. Khanna from the decision of CIT Vs. Simon Carves Ltd. (1976) 105 ITR 212 (SC) where applying the legal maxim of ex majorie cautela (out of abundant precaution) he said that: Page 11 Ita no. 17/rjt/2024 Abhay Hargovindbhai Patel "the taxing authorities exercise quasi-judicial powers and in doing so they must act in a fair and not in a partisan manner. Although, it is a part of the duty to ensure that no tax which is le…

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

…CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. Wipro Finance Ltd. vs. CIT: 443 ITR 250 (SC) 3. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 4. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 5. CIT vs. Aspentech India 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assesse…

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

…d: 306 ITR 42 (Del) Page 16 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. Aspentech India 5. 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assesse…

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

…CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. Wipro Finance Ltd. vs. CIT: 443 ITR 250 (SC) 3. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 4. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 5. CIT vs. Aspentech India 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assessee…

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

…CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. Wipro Finance Ltd. vs. CIT: 443 ITR 250 (SC) 3. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 4. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 5. CIT vs. Aspentech India 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assesse…

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

…CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. Wipro Finance Ltd. vs. CIT: 443 ITR 250 (SC) 3. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 4. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 5. CIT vs. Aspentech India 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assesse…

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

…d: 306 ITR 42 (Del) Page 16 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. Aspentech India 5. 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assesse…

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

…CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. Wipro Finance Ltd. vs. CIT: 443 ITR 250 (SC) 3. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 4. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 5. CIT vs. Aspentech India 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assesse…

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

…Mahindra Mills: 243 ITR 56 (SC) Wipro Finance Ltd. vs. CIT: 443 ITR 250 (SC) National Thermal Power Limited vs. CIT: 229 ITR 383(SC) CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 5. 6. 7. 8. 9. 10. 11. CIT vs. Aspentech India CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) National Thermal Power Limited vs. CIT: 229 ITR 383(SC) CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assessee relied upon the…

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

…CIT vs. Mahindra Mills: 243 ITR 56 (SC) 2. Wipro Finance Ltd. vs. CIT: 443 ITR 250 (SC) 3. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 4. CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 (Del) 5. CIT vs. Aspentech India 6. CIT vs. Simon Carves Ltd.: 105 ITR 212 (SC) 7. CIT vs. Mahalaxmi Sugar Mills Co. Lad: 160 ITR 920 (SC) 8. Anchor Pressings (P) Ltd. vs. CIT and Ors 161 ITR 159 (SC) 9. National Thermal Power Limited vs. CIT: 229 ITR 383(SC) 10. CIT vs. Bharat General Reinsurance: 81 ITR 303 (Del) 11. CIT vs. Hiranand: 148 Taxman 281 (Raj)P. Ltd.: ITA No. 1233 (Del) 20. The ld. counsel for the assesse…

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