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.

Tirupati Prints, Surat vs. Dy. Commissioner of Income Tax, CPC, Bengaluru

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

ITA 225/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…

Tirupati Prints, Surat vs. Dy. Commissioner of Income Tax, CPC, Bengaluru

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

ITA 224/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2022AY 2018-19

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…

Shree Laxminarayan Synthetics, Surat vs. DCIT, Circle- 2(1)(1), Surat

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

ITA 202/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…

Chinco Textiles, Surat vs. Asstt. Diretor of Income Tax, Central Processing Centre(CPC), Bengaluru

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

ITA 160/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…

Riddhi Siddhi Prints Pvt Ltd., Surat vs. Dy. Commissioner of Income Tax, CPC, Banguluru

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

ITA 150/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2022AY 2018-19

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…

Rekha R Shukla, Nani Daman vs. DCIT, CPC, Bangluru, Bangaaluru

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

ITA 147/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2022AY 2018-19

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…

U. P. Singh and Co., Surat vs. CIT(A), NFAC, Delhi

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

ITA 236/SRT/2021[2018-19]Status: DisposedITAT Surat30 Mar 2022AY 2018-19

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…

A.T. Trade Overseas P. Ltd., Mumbai vs. Dy CIT-CC- 2(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 325/MUM/2021[2017-18]Status: DisposedITAT Mumbai23 Mar 2022AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Blea.T. Trade Overseas Pvt. Ltd., V. Dcit – Central Circle – 2(4) A-601 Cello Trihumph 802, 8Th Floor I.B. Patel Road, Goregaon (E) Pratishtha Bhavan Mumbai – 400063 Old Cgo Annexe Maharishi Karve Road Pan: Aacca7944A Mumbai - 400020 (Appellant) (Respondent) Assessee By : Shri Dharmesh Shah Department By : Ms. Sailaja Rai

For Appellant: Shri Dharmesh ShahFor Respondent: Ms. Sailaja Rai
Section 132Section 245CSection 245D(1)Section 245HSection 68

…stinguished based on the decision of Hon'ble Supreme Court rendered in a different context. 13 A.T. Trade Overseas Pvt. Ltd., 15. Further, he submitted in any case, as held by Hon'ble Bombay High Court in the case of CIT v. Thana Electricity Supply Co. Ltd. [206 ITR 727], the decision rendered by Hon'ble Bombay High Court in the case of Sesa Goa (Supra), being the decision directly on the issue involved, was binding on the coordinate benches of Tribunal at Mumbai. 16. Further, a reference is invited to an old circular wherein CBDT, vide Circular No. 91/58/66 - 111(19) dated 18.05.1967 explained the scope of pro…

Reliance Industries Ltd, Mumbai vs. Deputy Commissioner of Income Tax Large Taxpayer Unit-2, Mumbai

In the result, the ITA No

ITA 2876/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Mar 2022AY 2015-16
Section 143(3)Section 28

…ITA Nos.1645 & 2876/Mum/2019 ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Page 1 of 105 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‗J‘ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Deputy Commissioner of Income Unit (LTU-2) Mumbai. ………………….. Appellant Vs. Reliance Industries Limited ………………….. Respondent 3rd Floor, Maker Chamber-IV, 222, Nariman Point, Mumbai 400021 [PAN: AAACR5055K] ITA Nos.1645 & 2876/Mum/2019 Assessment Years: 2014-15 & 2015-16 Reliance Industries Limited ………………….. Appell…

DCIT (Ltu)-2, Mumbai vs. M/S Reliance Industries Ltd., Mumbai

In the result, the ITA No

ITA 2344/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Mar 2022AY 2014-15
Section 143(3)Section 28

…ITA Nos.1645 & 2876/Mum/2019 ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Page 1 of 105 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‗J‘ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Deputy Commissioner of Income Unit (LTU-2) Mumbai. ………………….. Appellant Vs. Reliance Industries Limited ………………….. Respondent 3rd Floor, Maker Chamber-IV, 222, Nariman Point, Mumbai 400021 [PAN: AAACR5055K] ITA Nos.1645 & 2876/Mum/2019 Assessment Years: 2014-15 & 2015-16 Reliance Industries Limited ………………….. Appell…

Reliance Industries Limited, Mumbai vs. ACIT, Mumbai

In the result, the ITA No

ITA 1645/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Mar 2022AY 2014-15
Section 143(3)Section 28

…ITA Nos.1645 & 2876/Mum/2019 ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Page 1 of 105 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‗J‘ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Deputy Commissioner of Income Unit (LTU-2) Mumbai. ………………….. Appellant Vs. Reliance Industries Limited ………………….. Respondent 3rd Floor, Maker Chamber-IV, 222, Nariman Point, Mumbai 400021 [PAN: AAACR5055K] ITA Nos.1645 & 2876/Mum/2019 Assessment Years: 2014-15 & 2015-16 Reliance Industries Limited ………………….. Appell…

Dy CIT CC 6(4), Mumbai vs. Shri. Dilip J Thakkar, Mumbai

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

ITA 966/MUM/2020[1999-2000]Status: DisposedITAT Mumbai16 Feb 2022AY 1999-2000
Section 132Section 143(3)Section 147Section 149Section 149(1)(c)

…jurisdiction. While Assessment year: 1999-2000 Page 6 of 7 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 the courts or the Tribunals outside its 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. In other…

Ferani Hotels Pvt. Ltd., Mumbai vs. DCIT - CC- 4 (1), Mumbai

In the result, these appeals by the assessee stand dismissed

ITA 2022/MUM/2019[2013-14]Status: DisposedITAT Mumbai04 Oct 2021AY 2013-14
Section 14ASection 22Section 80I

…er office hours at 6.30 PM for hearing on 25.03.2021. c) Be that as may be, Sirs, this has created a piquant situation. At this juncture, it would be worthwhile to look at ratio laid down in case of Commissioner of Income tax vs. Thana Electricity Supply Ltd. 206 ITR 727. A portion of headnote is reproduced as below for a ready reference - 'Precedent—High Court decision—Binding nature—Single Judge is bound by decision of Single Judge or Division Bench of same High Court —Division Bench by Division Bench or Full Court decisions and incase of difference of opinion, question should be referred to larger Bench' 12…

Siro Clinpharm P.Ltd, Mumbai vs. ITO RG 3(3)(2), Mumbai

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

ITA 847/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Sept 2021AY 2011-12
For Appellant: Assessment year: 2011-12
Section 143(3)Section 92BSection 92C(3)

…sident), the coordinate bench has observed as follows: 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 Vs 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.…

Rose Rock Real Estate India Pvt., Mumbai vs. ITO (TDS) 2(1)(3), Mumbai

In the result, these appeals are allowed

ITA 4824/MUM/2019[2013-14]Status: DisposedITAT Mumbai02 Sept 2021AY 2013-14
Section 154Section 190Section 200ASection 203ASection 204Section 234ESection 285

…Jurisdictional High Court therefore the decision of Gujarat High Court is not binding and two favorable decisions of Karnataka High Court which are in favor of the. assessee may kindly be followed. • In the case of CIT V. Thana Electricity Supply Ltd. (1994) 206 ITR 727 (Bombay) Hon'ble High Court of Bombay held that "decision of High Court are binding on subordinate Courts and does not extend beyond its territorial jurisdiction" and also held that "where there are conflicting decisions of courts of co-ordinate jurisdiction, the later decision is to be preferred if reached after full consideration of the earlier…

Zenitex, Surat vs. Assistant Director of Income Tax, CPC, Bengaluru

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

ITA 226/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2021AY 2018-19

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…

Laxminarayan Synthetics, Surat vs. DCIT, Circle- 2(1)(1), Surat

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

ITA 201/SRT/2021[2018-19]Status: DisposedITAT Surat31 Mar 2021AY 2018-19

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…

Sulzer Pumps India Ltd, Navi Mumbai vs. DCIT 15(3)(2), Mumbai

In the result, the appeal for AY 2012-13 is partly allowed

ITA 1153/MUM/2017[2012-13]Status: DisposedITAT Mumbai23 Mar 2021AY 2012-13

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15

For Appellant: Shri V. Sridharan, Shri S. SriramFor Respondent: Shri A. Mohan, Shri Sushil Kr
Section 143(3)Section 80GSection 92CSection 95D

…. Thus, the decision of the High Court are binding on the Sub-ordinate courts, authorities and Tribunal situated within its jurisdictional territory as held in Taylor vs. CIT 232 ITR 771; CGT v Jain 230 ITR 839; CIT v Sunil Kumar 212 ITR 238; CIT v Thana Elec 206 ITR 727; Indian Tube v CIT 203 ITR 54; CIT v Joshi and Joshi 202 ITR 1017. CIT v Highway 217 ITR 234; CIT v Maganlal 210 ITR 580. The above additional ground is a purely legal one and following the decision in NTPC v. CIT (1998) 229 ITR 383 (SC), we admit it for adjudication. Further in Sesa Goa Ltd. (supra), the Hon’ble Bombay High Court has held that:…

Bank of India, Mumbai vs. DCIT - 2(1)(1), Mumbai

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

ITA 869/MUM/2018[2012-13]Status: DisposedITAT Mumbai04 Mar 2021AY 2012-13
Section 250Section 90Section 90nSection 91

…t outside Hon’ble Karnataka High Court’s jurisdiction. 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 Vs 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.…

Apollo International Ltd., New Delhi vs. DCIT, Circle- 3(1), New Delhi

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

ITA 6088/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Jan 2020AY 2013-14

Bench: Ms Sushma Chowla & Shri R.K. Pandaassessment Year: 2013-14 Apollo International Ltd., Vs. Dcit, 303, Dlf Court Yard, Circle-3(1), Saket, New Delhi. New Delhi Pan: Aaaca6447N Assessee By : Shri Manu K. Giri, Advocate Deptt. By : Shri Sanjog Kapoor, Sr. Dr (Appellants) (Respondents) Date Of Hearing : 28.11.2019 Date Of Pronouncement : 31.01.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 1St August, 2017 Of The Cit(A)-1, New Delhi, Relating To Assessment Year 2013-14. 2. The Only Effective Ground Raised By The Assessee Reads As Under:- “1. The Learned Assessing Officer Has Erred In Disallowing An Amount Of Rs.37,32,000/- Under Section 14A Of The Act Read With Rule 8D Of The Income- Tax.” 3. The Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Manufacturing & Trading Of Export Of Tyres, Tubes, Flaps, Leather Garments & Leather Accessories, Etc. It Filed Its Return Of Income On 29.11.2013 Declaring A Loss Of Rs.9,47,07,931/-. The Ao In The Order Passed U/S 143(3) Made Disallowance Of Rs.37,32,000/- On The Ground That The Assessee Has Suo Motu Disallowed A Sum Of Rs.8,17,000/- Only As Against The Disallowance As Per Section 14A Of The Act R.W. Rule 8D Of The Income-Tax Rules, 1962 Which Comes To Rs.45,49,000/-.

For Appellant: Shri Manu K. Giri, Advocate
Section 10(34)Section 143(3)Section 14ASection 57

…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: 3 (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 superv…