CIT v. Thana Electricity Supply Ltd.

206 ITR 727High Court1994#323 most cited

What is CIT v. Thana Electricity Supply Ltd. authority for?

The law declared by the Supreme Court is binding on all courts in India, and decisions of a High Court are binding on subordinate courts and tribunals within its jurisdiction but not on courts or tribunals outside its jurisdiction.

260

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Thana Electricity Supply Ltd. · 206 ITR 727 · 1994 · Bombay High Court · binding precedent · judicial hierarchy · High Court decisions · non-jurisdictional High Court · Income Tax Act 1961 · ITAT

Sections most often in play

Section 143(3)Section 142(1)Section 1961Section 147Section 1894Section 194ASection 143(1)Section 56(2)(viii)

Issues it is cited on

section 2(viii)section 56(viii)section 45(5)(c)section 155(16)undisclosed foreign income and assetssection 23(1a)section 45(5)(b)section 104section 145b(1)section 149(1)(c)section 194lakeyman insurance

Judgments citing CIT v. Thana Electricity Supply Ltd.

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1555/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…125 taxmann.com 155 wherein it was held as under:- “While dealing with judicial precedents from non-jurisdictional High Courts, we may usefully take of observations of Hon'ble jurisdictional High Court in the case of CIT v. Thana Electricity Co. Ltd. [1994] 206 ITR 727 (Bom.), to the effect "The decision of one High Court is neither binding precedent for another High Court nor for the courts or the Tribunals outside its own territorial jurisdiction. It is well-settled that the decision of a High Court will have the force of binding precedent only in the State or territories on which the court has jurisdiction.…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1402/HYD/2019[2016-17]Status: DisposedITAT Hyderabad30 Aug 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…125 taxmann.com 155 wherein it was held as under:- “While dealing with judicial precedents from non-jurisdictional High Courts, we may usefully take of observations of Hon'ble jurisdictional High Court in the case of CIT v. Thana Electricity Co. Ltd. [1994] 206 ITR 727 (Bom.), to the effect "The decision of one High Court is neither binding precedent for another High Court nor for the courts or the Tribunals outside its own territorial jurisdiction. It is well-settled that the decision of a High Court will have the force of binding precedent only in the State or territories on which the court has jurisdiction.…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1401/HYD/2019[2014-15]Status: DisposedITAT Hyderabad30 Aug 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…125 taxmann.com 155 wherein it was held as under:- “While dealing with judicial precedents from non-jurisdictional High Courts, we may usefully take of observations of Hon'ble jurisdictional High Court in the case of CIT v. Thana Electricity Co. Ltd. [1994] 206 ITR 727 (Bom.), to the effect "The decision of one High Court is neither binding precedent for another High Court nor for the courts or the Tribunals outside its own territorial jurisdiction. It is well-settled that the decision of a High Court will have the force of binding precedent only in the State or territories on which the court has jurisdiction.…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1400/HYD/2019[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…125 taxmann.com 155 wherein it was held as under:- “While dealing with judicial precedents from non-jurisdictional High Courts, we may usefully take of observations of Hon'ble jurisdictional High Court in the case of CIT v. Thana Electricity Co. Ltd. [1994] 206 ITR 727 (Bom.), to the effect "The decision of one High Court is neither binding precedent for another High Court nor for the courts or the Tribunals outside its own territorial jurisdiction. It is well-settled that the decision of a High Court will have the force of binding precedent only in the State or territories on which the court has jurisdiction.…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1399/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…125 taxmann.com 155 wherein it was held as under:- “While dealing with judicial precedents from non-jurisdictional High Courts, we may usefully take of observations of Hon'ble jurisdictional High Court in the case of CIT v. Thana Electricity Co. Ltd. [1994] 206 ITR 727 (Bom.), to the effect "The decision of one High Court is neither binding precedent for another High Court nor for the courts or the Tribunals outside its own territorial jurisdiction. It is well-settled that the decision of a High Court will have the force of binding precedent only in the State or territories on which the court has jurisdiction.…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1398/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…125 taxmann.com 155 wherein it was held as under:- “While dealing with judicial precedents from non-jurisdictional High Courts, we may usefully take of observations of Hon'ble jurisdictional High Court in the case of CIT v. Thana Electricity Co. Ltd. [1994] 206 ITR 727 (Bom.), to the effect "The decision of one High Court is neither binding precedent for another High Court nor for the courts or the Tribunals outside its own territorial jurisdiction. It is well-settled that the decision of a High Court will have the force of binding precedent only in the State or territories on which the court has jurisdiction.…

Tumu Rajkumar, Hyderabad vs. Asst.Commissioner of Income Tax, Central Circle-1(1), Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1371/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…125 taxmann.com 155 wherein it was held as under:- “While dealing with judicial precedents from non-jurisdictional High Courts, we may usefully take of observations of Hon'ble jurisdictional High Court in the case of CIT v. Thana Electricity Co. Ltd. [1994] 206 ITR 727 (Bom.), to the effect "The decision of one High Court is neither binding precedent for another High Court nor for the courts or the Tribunals outside its own territorial jurisdiction. It is well-settled that the decision of a High Court will have the force of binding precedent only in the State or territories on which the court has jurisdiction.…

Saloni Engineering Works, Vapi vs. Income Tax Officer, Ward-8, Vapi

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 238/SRT/2021[2018-19]Status: DisposedITAT Surat26 Jul 2022AY 2018-19

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.237/Srt/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House Of Shri Ward-9, Nr. Vaishali Char Rasta, Nh- Vs. R.C.Patel, Vaghdhara Road, 8, Gidc, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (Ut) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amlpm 3623 N (Appellant ) (Respondent)

For Appellant: Shri Lokesh Khadaria, CAFor Respondent: Shri Shaurya Shaswat Shukla– Sr.DR
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./ITA Nos.237/SRT/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House of Shri Ward-9, Nr. Vaishali Char Rasta, NH- Vs. R.C.Patel, Vaghdhara Road, 8, GIDC, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (UT) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AMLPM 3623 N (Appellant ) (Respondent) आयकर अपीलसं./ITA No.238/SRT/2021 (िनधा"रणवष" / Assessment Year: (2018-19) M/s Saloni Engineering Works Income Tax Officer, Plot No.-3715…

Vyashkumar Indralal Mishra, Silvassa vs. Income Tax Officer, Ward - 7, Vapi

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 237/SRT/2021[2018-19]Status: DisposedITAT Surat26 Jul 2022AY 2018-19

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.237/Srt/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House Of Shri Ward-9, Nr. Vaishali Char Rasta, Nh- Vs. R.C.Patel, Vaghdhara Road, 8, Gidc, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (Ut) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amlpm 3623 N (Appellant ) (Respondent)

For Appellant: Shri Lokesh Khadaria, CAFor Respondent: Shri Shaurya Shaswat Shukla– Sr.DR
Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./ITA Nos.237/SRT/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House of Shri Ward-9, Nr. Vaishali Char Rasta, NH- Vs. R.C.Patel, Vaghdhara Road, 8, GIDC, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (UT) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AMLPM 3623 N (Appellant ) (Respondent) आयकर अपीलसं./ITA No.238/SRT/2021 (िनधा"रणवष" / Assessment Year: (2018-19) M/s Saloni Engineering Works Income Tax Officer, Plot No.-3715…

M/S. Atria Convergence Technologies Limited, Bangalore vs. Assistant Commissioner of Income Tax, Special Range- 1, Bangalore

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

ITA 2475/BANG/2019[2011-12]Status: DisposedITAT Bangalore18 Jul 2022AY 2011-12

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2011-12

For Appellant: Shri Aliasger Rampurwala, CAFor Respondent: Shri T. Roumuan Paite, CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 14ASection 194JSection 40

…y jurisdiction of Hon'ble High Court. The decisions rendered by Hon'ble High Court are binding on all subordinate courts working within its jurisdiction. In this regard we may refer to the following decisions:— '(i) CIT v. Thana Electricity Supply Ltd. (1994) 206 ITR 727 (Bom.), wherein on the issue of "whose decision is binding on whom", the. Hon'ble Bombay Court considered in detail the hierarchy of the courts and has observed as under: "It is also well-settled that though there is no specific provision making the law declared by the High Court binding on subordinate courts, it is implicit in the power of supe…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 6994/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Jun 2022AY 2008-09
Section 143(3)Section 44C

…would not really make a difference. While dealing with judicial precedents from non-jurisdictional High Courts, however, we may also usefully take of the observations of Hon'ble jurisdictional High Court in the case of CIT v. Thane Electricity Co. Ltd. [1994] 206 ITR 727 (Bom.)], to the effect "The decision of one High Court is neither binding precedent for another High Court nor for the courts or the Tribunals outside its own territorial jurisdiction. It is well-settled that the decision of a High Court will have the force of binding precedent only in the State or territories on which the court has jurisdiction.…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 6993/MUM/2012[2007-08]Status: DisposedITAT Mumbai27 Jun 2022AY 2007-08
Section 143(3)Section 90

…would not really make a difference. While dealing with judicial precedents from non-jurisdictional High Courts, however, we may also usefully take of the observations of Hon'ble jurisdictional High Court in the case of CIT v. Thane Electricity Co. Ltd. [1994] 206 ITR 727 (Bom.)], to the effect "The decision of one High Court is neither binding precedent for another High Court nor for the courts or the Tribunals outside its own territorial jurisdiction. It is well- settled that the decision of a High Court will have the force of binding precedent only in the State or territories on which the court has jurisdiction…

Sanjay Manakchand Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are dismissed

ITA 435/PUN/2016[2011-12]Status: DisposedITAT Pune15 Jun 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपऩल सं. / Ita Nos.435 & 436/Pun/2016 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13

For Appellant: None (Shri Bhupendra Shah)For Respondent: Shri M. Jasnani
Section 132Section 69

…n 271AAA (2) were satisfied by the assessee.” 23. Thus, we find that there is a clear cleavage of judicial opinion among above three High Courts. In the circumstances, the Hon’ble Jurisdictional High Court in the case of CIT vs. Thana Electricity Supply Ltd., 206 ITR 727 held that it is satisfaction of the Court interpreting the law, language of the taxing provisions ambiguous or capable of more meaning than once which is material. If the court does not think so, the fact that two different opinions have been expressed by the parties or accepted by some Tribunal or High Court by itself not been sufficient to attr…

Sanjay Manakchand Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are dismissed

ITA 436/PUN/2016[2012-13]Status: DisposedITAT Pune15 Jun 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपऩल सं. / Ita Nos.435 & 436/Pun/2016 ननधधारण वषा / Assessment Years : 2011-12 & 2012-13

For Appellant: None (Shri Bhupendra Shah)For Respondent: Shri M. Jasnani
Section 132Section 69

…n 271AAA (2) were satisfied by the assessee.” 23. Thus, we find that there is a clear cleavage of judicial opinion among above three High Courts. In the circumstances, the Hon’ble Jurisdictional High Court in the case of CIT vs. Thana Electricity Supply Ltd., 206 ITR 727 held that it is satisfaction of the Court interpreting the law, language of the taxing provisions ambiguous or capable of more meaning than once which is material. If the court does not think so, the fact that two different opinions have been expressed by the parties or accepted by some Tribunal or High Court by itself not been sufficient to attr…

Pankaj Pruthubhai Desai, Surat vs. Asstt. Director of Income Tax, CPC, Bengaluru

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 146/SRT/2021[2019-20]Status: HeardITAT Surat06 May 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.146/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Pankaj Pruthubhai Desai, Vs. The Adit, Cpc, 1/A-6, D. K. Park, Near Rupali Canal Bengaluru. Bhatar Road, Surat-395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aappd 7234 E (Appellant) (Respondent) Shri Sapnesh Sheth, Ca Assessee By Respondent By Shri J. K. Chandani, Sr. Dr Date Of Hearing 04/05/2022 Date Of Pronouncement 06/05/2022

Section 143(1)Section 2Section 28Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.146/SRT/2021 ("नधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Pankaj Pruthubhai Desai, Vs. The ADIT, CPC, 1/A-6, D. K. Park, Near Rupali Canal Bengaluru. Bhatar Road, Surat-395017. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAPPD 7234 E (Appellant) (Respondent) Shri Sapnesh Sheth, CA Assessee by Respondent by Shri J. K. Chandani, Sr. DR Date of Hearing 04/05/2022 Date of Pronouncement 06/05/2022 आदेश / ORDER PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, is dir…

The Brahmarshi Co Opp Credit Society Limited, Arvalli vs. Assessing Officer, Circle, Himatnagar, Arvalli

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

ITA 243/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad06 May 2022AY 2017-18
For Appellant: NoneFor Respondent: Shri V.K. Singh, Sr. D.R
Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…Society Ltd Vs. ITO 322 ITR 283 is not applicable on the facts of the case. 2. The Appellant says and submits that the jurisdictional high court decision is binding and that the other high court decisions is not binding - CIT Vs. Thana Electricity Supply Ltd. 206 ITR 727 Bom.” 3. The brief facts on the case are that the assessee is a cooperative society engaged in the business of providing credit facilities to its members. During the course of assessment proceedings, it was noticed by Ld. Assessing Officer that the assessee had made investments with cooperative I.T.A No. 243/Ahd/2021 A.Y. 2017-18 Page No. 3 The…

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the assessee in ITA

ITA 1493/PUN/2015[2007-08]Status: DisposedITAT Pune27 Apr 2022AY 2007-08

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Bhupendra ShahFor Respondent: Shri M. G. Jasnani
Section 127Section 143(1)(a)Section 143(3)Section 153ASection 153CSection 234Section 271Section 271(1)(c)Section 292BSection 68

…n 271AAA (2) were satisfied by the assessee.” 23. Thus, we find that there is a clear cleavage of judicial opinion among above three High Courts. In the circumstances, the Hon’ble Jurisdictional High Court in the case of CIT vs. Thana Electricity Supply Ltd., 206 ITR 727 held that it is satisfaction of the Court interpreting the law, language of the taxing provisions ambiguous or capable of more meaning than once which is material. If the court beneficiary interpretation. The relevant para of the Hon’ble Bombay High Court’s decision in the case of CIT vs. Thana Electricity Supply Ltd., 206 ITR 727 is reproduced h…

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the assessee in ITA

ITA 1494/PUN/2015[2012-13]Status: DisposedITAT Pune27 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Bhupendra ShahFor Respondent: Shri M. G. Jasnani
Section 127Section 143(1)(a)Section 143(3)Section 153ASection 153CSection 234Section 271Section 271(1)(c)Section 292BSection 68

…n 271AAA (2) were satisfied by the assessee.” 23. Thus, we find that there is a clear cleavage of judicial opinion among above three High Courts. In the circumstances, the Hon’ble Jurisdictional High Court in the case of CIT vs. Thana Electricity Supply Ltd., 206 ITR 727 held that it is satisfaction of the Court interpreting the law, language of the taxing provisions ambiguous or capable of more meaning than once which is material. If the court beneficiary interpretation. The relevant para of the Hon’ble Bombay High Court’s decision in the case of CIT vs. Thana Electricity Supply Ltd., 206 ITR 727 is reproduced h…

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the assessee in ITA

ITA 1492/PUN/2015[2006-07]Status: DisposedITAT Pune27 Apr 2022AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Bhupendra ShahFor Respondent: Shri M. G. Jasnani
Section 127Section 143(1)(a)Section 143(3)Section 153ASection 153CSection 234Section 271Section 271(1)(c)Section 292BSection 68

…n 271AAA (2) were satisfied by the assessee.” 23. Thus, we find that there is a clear cleavage of judicial opinion among above three High Courts. In the circumstances, the Hon’ble Jurisdictional High Court in the case of CIT vs. Thana Electricity Supply Ltd., 206 ITR 727 held that it is satisfaction of the Court interpreting the law, language of the taxing provisions ambiguous or capable of more meaning than once which is material. If the court beneficiary interpretation. The relevant para of the Hon’ble Bombay High Court’s decision in the case of CIT vs. Thana Electricity Supply Ltd., 206 ITR 727 is reproduced h…

Rekha R. Shukla, Surat vs. Dy. Commissioner of Income Tax, CPC, Bangluru

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 234/SRT/2021[2019-20]Status: DisposedITAT Surat31 Mar 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.147 & 234/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The Dcit, Cpc, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bgyps2563M (Appellant) (Respondent) आयकरअपीलसं./Ita No.150/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The Dcit, Cpc, 75-1 & 75-2, Gidc, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccr7050C (Appellant) (Respondent) आयकरअपीलसं./Ita No.160/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) Chinco Textiles, Vs. The Acit, Cpc, Plot No.104, Road No.7, Gidc Bangalore. Sachin, Surat-394230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefc0028N (Appellant) (Respondent) आयकरअपीलसं./Ita Nos.201 & 202/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) Shree Laxminarayan Synthetics, Vs. The Dcit, Circle-2(1)(1), Plot No.275/2, Gidc, Pandesara, Surat. Surat, Gujarat-394221. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfs5319N (Appellant) (Respondent) आयकरअपीलसं./Ita No.224 & 225/Srt/2021 ("नधा"रणवष" / Assessment Year: (2018-19 To 2019-20) Tirupati Prints, Vs. The Adit, Cpc, S. No.207, Plot No.37 To 40, Bangalore. Bamroli Taluka: Choryasi, Surat-394221, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4240J (Appellant) (Respondent)

Section 143(1)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.147 & 234/SRT/2021 ("नधा"रणवष" / Assessment Years: (2018-19 to 2019-20) (Virtual Court Hearing) Rekha R. Shokla, Vs. The DCIT, CPC, G-3, Deepanjali Appartment, Sai Bangalore. Krupa Society, No.4-Airport Road, Nani Daman. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BGYPS2563M (Appellant) (Respondent) आयकरअपीलसं./ITA No.150/SRT/2021 ("नधा"रणवष" / Assessment Year: (2018-19) Riddhi Siddhi Prints Pvt. Ltd., Vs. The DCIT, CPC, 75-1 and 75-2, GIDC, Pandesara, Bangalore. Surat-394221, Gujarat. "थायीलेखास…