CIT v. U.P. State Bridge Corporation Ltd.

258 Taxmann 63Supreme Court of India2018#24049 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 14ASection 246Section 246ASection 253Section 271Section 271(1)(c)Section 273B

Issues it is cited on

penalty u/s 271(1)(c)commissioner (appeals)section 271(1)section 271section 271(1)(c)section 27section 143(3)nfactotal incomebusiness

Judgments citing CIT v. U.P. State Bridge Corporation Ltd.

M/S Rajasthan State Industrial Development and Investment Corporation Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, both the appeals of the assessee are allowed as indicated hereinabove

ITA 310/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

…1 ITA NO.309 & 310/JPR/2025 RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa a Jh xxu Xkks;y ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA. No.309 & 310/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2014-15 Rajasthan State Industrial Development & cuke The DCIT Vs. Investment Corporation Ltd. Circle-6 Tilak Marg, Udyog Bhawan, C-Scheme Jaipur Jaipur- 302005 (Raj) LFkk;h ys[kk…

M/S Rajasthan State Industrial Development & Investment Corporation Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, both the appeals of the assessee are allowed as indicated

ITA 309/JPR/2025[2013-14]Status: DisposedITAT Jaipur06 Aug 2025AY 2013-14
For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(3)Section 14ASection 271(1)Section 271(1)(c)Section 274Section 80

…1 ITA NO.309 & 310/JPR/2025 RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं. / ITA. No.309 & 310/JPR/2025 निर्धारण वर्ष / Assessment Years : 2013-14 & 2014-15 | Rajasthan State Industrial Development & | बनाम | The DCIT | Investment Corporation Ltd. | Tilak Marg, Udyog Bhawan, C-Scheme | Jaipur- 302005 (Raj) | Vs. | Circ…

Rama Garg, Sehore vs. DCIT-3(1), Bhopal

In the result appeal of the assessee is allowed

ITA 90/IND/2024[2012-13]Status: DisposedITAT Indore26 Jun 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Assessment Year: 2012-13 Smt. Rama Garg, Dcit-3(1), Gadhi Chok, Bhopal Chota Bazar, Vs. Nasrullaganj, Sehore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abcpg1140J Assessee By Shri R.K. Mangal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.06.2024 Date Of Pronouncement 26.06.2024

Section 143(3)Section 271Section 271(1)(c)

…ITA No.90/Ind/2024 Smt. Rama Garg आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Assessment Year: 2012-13 Smt. Rama Garg, DCIT-3(1), Gadhi Chok, Bhopal Chota Bazar, Vs. Nasrullaganj, Sehore (Appellant / Assessee) (Respondent/ Revenue) PAN: ABCPG1140J Assessee by Shri R.K. Mangal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 18.06.2024 Date of Pronouncement 26.06.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by the assessee is directed against order dated 10.…