CIT v. Warner Hindustan Ltd.

117 ITR 15High Court1979#14778 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 139(1)Section 142(1)Section 143(3)Section 144Section 147Section 148Section 23Section 246

Judgments citing CIT v. Warner Hindustan Ltd.

RAJA SATHEESHKUMAR,SALEM vs. ITO, WARD-1(6), SALEM

The appeal of the assessee is partly allowed for statistical purposes

ITA 2942/CHNY/2025[2011-12]Status: DisposedITAT Chennai17 Dec 2025AY 2011-12

Bench: Hon’Ble Shri George George K & Before Hon’Ble Shri Inturi Rama Raoआयकर अपील सं./Ita No.2942/Chny/2025 Assessment Years: 2011-12 Raja Satheeshkumar, Income Tax Officer, H.No.2/167, Cecg Nagar, Alagapuram, Ward-1(6), Periyapudur, Salem, Salem. Tamil Nadu-636 016. [Pan: Auqps9210G] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr.Bhupendran S, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 16.12.2025 घोषणा की तारीख /Date Of Pronouncement : 17.12.2025 आदेश / O R D E R Per Inturi Rama Rao, A.M :

For Appellant: Mr.Bhupendran S, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 139(1)Section 142(1)Section 143Section 143(3)Section 148Section 246Section 246A

…ent within the meaning of section 143 or section 144 of the Act and an appeal lies under section 246(c) against such an order….” Similar view is taken by the Hon’ble High Court of Andra Pradesh in the case of Commissioner of Income Tax Vs Warner Hindustan Ltd 117 ITR 15 Hon’ble Madras High Court in the case of CIT Vs Sundaram Industries Ltd (1999) Tax LR 506, 507(Mad). Thus, the law is well settled to the extent that an order passed by the assessing officer giving effect to the directions of appellate authority is clearly appealable. In view of this well settled position of the law, the reasoning adopted by the l…

ASCENT FINECHEM PVT. LTD.,,AHMEDABAD vs. THE DCIT., CIRCLE-1(1)(1),, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 440/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jul 2019AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No Year(S) Appellant Vs. Respondent (S) Appellant Respondent 1-2 438-439/Ahd/2018 2008-09 Ascent Finechem Pvt. A.C.I.T, Circle- & Ltd., 1(1)(2), 2009-10 11, Ground Floor, Ahmedabad. Suryarath, B/H. Whilte House, Panchawati, Ahmedabad-380015. Pan No.Aabca6349Q

For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri S.K. Dev, Dr. D.R
Section 10B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Asset. Appeal(s) by No Year(s) Appellant vs. Respondent (s) Appellant Respondent 1-2 438-439/Ahd/2018 2008-09 Ascent Finechem Pvt. A.C.I.T, Circle- & Ltd., 1(1)(2), 2009-10 11, Ground Floor, Ahmedabad. Suryarath, B/H. Whilte House, Panchawati, Ahmedabad-380015. PAN No.AABCA6349Q 3. 1291/Ahd/2015 2010-11 -do- D.C.I.T. Circle-1, Ahmedabad. 4. 3525/Ahd/2015 2011-12 -do- D.C.I.T. Circle-1(1)(2), Ahmedabad. 5. 3542/Ahd/2016 2…

ASCENT FINECHEM PVT. LTD.,,AHMEDABAD vs. THE ACIT., CIRCLE-1, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 439/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad30 Jul 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No Year(S) Appellant Vs. Respondent (S) Appellant Respondent 1-2 438-439/Ahd/2018 2008-09 Ascent Finechem Pvt. A.C.I.T, Circle- & Ltd., 1(1)(2), 2009-10 11, Ground Floor, Ahmedabad. Suryarath, B/H. Whilte House, Panchawati, Ahmedabad-380015. Pan No.Aabca6349Q

For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri S.K. Dev, Dr. D.R
Section 10B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Asset. Appeal(s) by No Year(s) Appellant vs. Respondent (s) Appellant Respondent 1-2 438-439/Ahd/2018 2008-09 Ascent Finechem Pvt. A.C.I.T, Circle- & Ltd., 1(1)(2), 2009-10 11, Ground Floor, Ahmedabad. Suryarath, B/H. Whilte House, Panchawati, Ahmedabad-380015. PAN No.AABCA6349Q 3. 1291/Ahd/2015 2010-11 -do- D.C.I.T. Circle-1, Ahmedabad. 4. 3525/Ahd/2015 2011-12 -do- D.C.I.T. Circle-1(1)(2), Ahmedabad. 5. 3542/Ahd/2016 2…

ASCENT FINECHEM PVT. LTD.,,AHMEDABAD vs. THE ACIT., CIRCLE-1(1)(2),, AHMEDABAD

In the result the appeal of the assessee is partly allowed

ITA 438/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad30 Jul 2019AY 2008-09

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No Year(S) Appellant Vs. Respondent (S) Appellant Respondent 1-2 438-439/Ahd/2018 2008-09 Ascent Finechem Pvt. A.C.I.T, Circle- & Ltd., 1(1)(2), 2009-10 11, Ground Floor, Ahmedabad. Suryarath, B/H. Whilte House, Panchawati, Ahmedabad-380015. Pan No.Aabca6349Q

For Appellant: Shri P.F. Jain, A.RFor Respondent: Shri S.K. Dev, Dr. D.R
Section 10B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms. MADHUMITA ROY, JUDICIAL MEMBER Sl. ITA No(s) Asset. Appeal(s) by No Year(s) Appellant vs. Respondent (s) Appellant Respondent 1-2 438-439/Ahd/2018 2008-09 Ascent Finechem Pvt. A.C.I.T, Circle- & Ltd., 1(1)(2), 2009-10 11, Ground Floor, Ahmedabad. Suryarath, B/H. Whilte House, Panchawati, Ahmedabad-380015. PAN No.AABCA6349Q 3. 1291/Ahd/2015 2010-11 -do- D.C.I.T. Circle-1, Ahmedabad. 4. 3525/Ahd/2015 2011-12 -do- D.C.I.T. Circle-1(1)(2), Ahmedabad. 5. 3542/Ahd/2016 2…

THE KANAKAMAHALAKSHMI CO-OPERATIVE BANK LIMITED,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

ITA 300/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam05 Sept 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri S. Rama Rao –AdvFor Respondent: Shri P.S. Murthy –Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 299 & 300/VIZ/2017 (Asst. Year: 2012-13 & 2013-14) The Kanaka Mahalakshmi vs. ACIT, Circle-1(1), Cooperative Bank Ltd., Visakhapatnam. 49-49-1/1, Santhipuram, Akkayyapalem, Visakhapatnam. PAN No. ARGPK 7204 D (Appellant) (Respondent) ITA Nos. 326 & 327/VIZ/2017 (Asst. Year: 2012-13 & 2013-14) ACIT, Circle-1(1), vs. The Kanaka Mahalakshmi Visakhapatnam. Cooperative Bank Ltd., 49-49-1/1, Santhipuram, Akkayyapalem, Visakhapatnam.…

THE KANAKAMAHALAKSHMI CO-OPERATIVE BANK LIMITED,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

ITA 299/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam05 Sept 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri S. Rama Rao –AdvFor Respondent: Shri P.S. Murthy –Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 299 & 300/VIZ/2017 (Asst. Year: 2012-13 & 2013-14) The Kanaka Mahalakshmi vs. ACIT, Circle-1(1), Cooperative Bank Ltd., Visakhapatnam. 49-49-1/1, Santhipuram, Akkayyapalem, Visakhapatnam. PAN No. ARGPK 7204 D (Appellant) (Respondent) ITA Nos. 326 & 327/VIZ/2017 (Asst. Year: 2012-13 & 2013-14) ACIT, Circle-1(1), vs. The Kanaka Mahalakshmi Visakhapatnam. Cooperative Bank Ltd., 49-49-1/1, Santhipuram, Akkayyapalem, Visakhapatnam.…

CIT v. Warner Hindustan Ltd. (117 ITR 15) — Cited in 6 Judgments | BharatTax