CIT v. Smt. Sakuntala Devi Khetan

33 Taxmann.com 98Reported decision#15643 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 40(a)(ia)Section 40A(3)Section 69A

Judgments citing CIT v. Smt. Sakuntala Devi Khetan

Sri Arumuga Cottspin Pvt. Ltd., Coimbatore vs. The ACIT, CC-I, Coimbatore

The appeal stands partly allowed in terms of our above order

ITA 1098/CHNY/2024[2017-18]Status: DisposedITAT Chennai10 Dec 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1098/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) M/S. Sri Arumuga Cottspin Pvt. Ltd. Acit बनाम Sf No.919/6, No.2, Pollachi Road, Central Circle-1, / Vs. Ramanathapuram, Coimbatore-642 104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-5065-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Venkata Raman (Ca) - Ld. Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) - Ld. DR
Section 133(6)Section 133ASection 143(3)Section 69A

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा" एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1098/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) M/s. Sri Arumuga Cottspin Pvt. Ltd. ACIT बनाम SF No.919/6, No.2, Pollachi Road, Central Circle-1, / Vs. Ramanathapuram, Coimbatore-642 104. Coimbatore. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAJCS-5065-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri R. Venkata Ra…

Sri Mahasakthi Mills Limited, Coimbatore vs. The ACIT, CC-I, Coimbatore

The appeal stands partly allowed in terms of our above order

ITA 1059/CHNY/2024[2017-18]Status: DisposedITAT Chennai10 Dec 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1059/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) Sri Mahasakthi Mills Limited Acit बनाम/ No.95/13, Vyshnav Building, Central Circle-1, Opp. Kg Cinemas, Race Course Road Coimbatore. Vs. Coimbatore-641 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcs-2111-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Venkata Raman (Ca) - Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2024 आदेश / O R D E R

For Appellant: Shri R. Venkata Raman (CA) - Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 133(6)Section 133ASection 143(3)Section 40A(3)Section 69A

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा" एवं माननीय "ी मनोज कुमार अ%वाल ,लेखा सद( के सम । BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1059/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) Sri Mahasakthi Mills Limited ACIT बनाम/ No.95/13, Vyshnav Building, Central Circle-1, Opp. KG Cinemas, Race Course Road Coimbatore. Vs. Coimbatore-641 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCS-2111-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri R. Venkat…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infraspace Private Limited, Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 547/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…

Jas Infraspace Pvt. Ltd., Ahmedabad vs. DCIT, Circle-2(2)(1), Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 398/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infra Space Private Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2131/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Jas Infra Space Private Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 2130/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

Section 131Section 133ASection 150Section 292CSection 34Section 69B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Jas Infra Space Pvt. The Assistant Ltd. Commissioner of GF City Centre, Nr. Income Tax, Circle- Idgah Gas Circle, 1. 2012-13 2(1)(2), Asarwa, Ahmedabad Ahmedabad-380016 PAN:AACCJ7331E The Assistant Jas Infra Space Pvt. Commissioner of Ltd. Income Tax, Circle- GF City Centre, Nr. ITA No. 2013-14 2. 2(1)(2), Idgah Gas Circle…

CIT v. Smt. Sakuntala Devi Khetan (33 Taxmann.com 98) — Cited in 6 Judgments | BharatTax