CIT v. Woodward Governor India Pvt. Ltd. & Ors.

162 Taxmann 60High Court2007#7860 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2024.

Sections most often in play

Section 1961Section 37(1)Section 36(1)(va)Section 41(1)Section 41(2)Section 43BSection 2(24)Section 115JB

Issues it is cited on

section 32(1)(i)section 41(2)explanation to section 37onus of proofprohibited by lawsection 271(l)(c)section 41section 41(1)rule of consistencyadmission of additional evidencesection 2(24)penalty u/s 271(1)(c)

Judgments citing CIT v. Woodward Governor India Pvt. Ltd. & Ors.

DCIT, NEW DELHI vs. M/S HUDCO LTD.,, NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 3904/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3262/Del/2015 (AY: 2011-12) Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-12, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-4, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A ITA Nos. 3904 &3905/Del/2015 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Housing & Urban Circle-11(2), Develo…

M/S. HOUSING & URBAN DEVELOPMENT CORPORATION LTD. (HUDCO),NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the revenue in ITA No

ITA 3261/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Nov 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Waseem Arshad, CIT DR &
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3262/Del/2015 (AY: 2011-12) Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-12, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A Housing & Urban Development Vs. Addl CIT, Corporation Ltd (HUDCO), Range-4, HUDCO Bhawan, Lodhi Road, New Delhi New Delhi (Appellant) (Respondent) PAN:AAACH0632A ITA Nos. 3904 &3905/Del/2015 (Assessment Year: 2010-11 & 2011-12) DCIT, Vs. Housing & Urban Circle-11(2), Develo…

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE- 4, NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 2315/DEL/2019[2012-13]Status: DisposedITAT Delhi05 Mar 2024AY 2012-13

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…1 ITA Nos. 5925, 2315, 6506, 5903 & 6296/Del/2018 Hindustan Coca Cola Vs The JCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.5925/DEL/2018, A.Y. 2011-12 ITA No.2315/DEL/2019, A.Y. 2012-13 ITA No.6506/DEL/2018, A.Y. 2013-14 Hindustan Coca-Cola The Joint Commissioner Beverages Company Pvt. of Income Tax Ltd. Vs. Special Range-4, b-91, Mayapuri Industrial C.R. Building, Area, Phase-I, New Delhi-110002 New Delhi- 110064 PAN : AAACH3005M (Appellant) (Respondent) ITA No.5903/DEL/2018, A.Y.…

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. ADDLCIT, SPECIAL RANGE-4, NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 6506/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Mar 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…1 ITA Nos. 5925, 2315, 6506, 5903 & 6296/Del/2018 Hindustan Coca Cola Vs The JCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.5925/DEL/2018, A.Y. 2011-12 ITA No.2315/DEL/2019, A.Y. 2012-13 ITA No.6506/DEL/2018, A.Y. 2013-14 Hindustan Coca-Cola The Joint Commissioner Beverages Company Pvt. of Income Tax Ltd. Vs. Special Range-4, b-91, Mayapuri Industrial C.R. Building, Area, Phase-I, New Delhi-110002 New Delhi- 110064 PAN : AAACH3005M (Appellant) (Respondent) ITA No.5903/DEL/2018, A.Y.…

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 6296/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Mar 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…1 ITA Nos. 5925, 2315, 6506, 5903 & 6296/Del/2018 Hindustan Coca Cola Vs The JCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.5925/DEL/2018, A.Y. 2011-12 ITA No.2315/DEL/2019, A.Y. 2012-13 ITA No.6506/DEL/2018, A.Y. 2013-14 Hindustan Coca-Cola The Joint Commissioner Beverages Company Pvt. of Income Tax Ltd. Vs. Special Range-4, b-91, Mayapuri Industrial C.R. Building, Area, Phase-I, New Delhi-110002 New Delhi- 110064 PAN : AAACH3005M (Appellant) (Respondent) ITA No.5903/DEL/2018, A.Y.…

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 5925/DEL/2018[2011-12]Status: DisposedITAT Delhi05 Mar 2024AY 2011-12

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…1 ITA Nos. 5925, 2315, 6506, 5903 & 6296/Del/2018 Hindustan Coca Cola Vs The JCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.5925/DEL/2018, A.Y. 2011-12 ITA No.2315/DEL/2019, A.Y. 2012-13 ITA No.6506/DEL/2018, A.Y. 2013-14 Hindustan Coca-Cola The Joint Commissioner Beverages Company Pvt. of Income Tax Ltd. Vs. Special Range-4, b-91, Mayapuri Industrial C.R. Building, Area, Phase-I, New Delhi-110002 New Delhi- 110064 PAN : AAACH3005M (Appellant) (Respondent) ITA No.5903/DEL/2018, A.Y.…

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

ITA 5903/DEL/2018[2011-12]Status: DisposedITAT Delhi05 Mar 2024AY 2011-12

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

…1 ITA Nos. 5925, 2315, 6506, 5903 & 6296/Del/2018 Hindustan Coca Cola Vs The JCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.5925/DEL/2018, A.Y. 2011-12 ITA No.2315/DEL/2019, A.Y. 2012-13 ITA No.6506/DEL/2018, A.Y. 2013-14 Hindustan Coca-Cola The Joint Commissioner Beverages Company Pvt. of Income Tax Ltd. Vs. Special Range-4, b-91, Mayapuri Industrial C.R. Building, Area, Phase-I, New Delhi-110002 New Delhi- 110064 PAN : AAACH3005M (Appellant) (Respondent) ITA No.5903/DEL/2018, A.Y.…

HOUSING AND URBAN DEVELOPMENT CORPORATION LTD THROUGH ITS AUTHORIZED SIGNATORY vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 12 NEW DELHI

The appeal is allowed

ITA/541/2019HC Delhi06 Feb 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 143(3)Section 260ASection 263

…ITA 541/2019 Page 1 of 33 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 6th November, 2019 Pronounced on: 6th February, 2020 + ITA 541/2019 HOUSING AND URBAN DEVELOPMENT CORPORATION LTD THROUGH ITS AUTHORIZED SIGNATORY..... Appellant Through: Mr. Gagan Kumar and Mr. Amit Kaushik, Advocates. versus ADDITIONAL COMMISSIONER OF INCOME TAX RANGE 12 NEW DELHI ..... Respondent Through: Mr. Zoheb Hossain and Mr. Deepak Anand, Advocates. CORAM: HON’BLE MR. JUSTICE VIPIN SANGHI HON’BLE MR. JUSTICE SANJEEV…

MADHU JAYANTI INTERNATIONAL LIMITED,KOLKATA vs. DCIT, CIRCLE - 4(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 214/KOL/2016[2011-2012]Status: DisposedITAT Kolkata01 Dec 2017AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 214/Kol/2016 Assessment Year : 2011-12 Madhu Jayanti International Ltd. -Vs- Dcit, Cc-4(1), Kolkata [Pan: Aabcm 7502 R] (Appellant) (Respondent)

For Appellant: Shri Akash Mansinka, ARFor Respondent: Shri G. Mallikarjune, CIT DR
Section 139(5)Section 143(3)Section 144C(5)Section 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 214/Kol/2016 Assessment Year : 2011-12 Madhu Jayanti International Ltd. -vs- DCIT, CC-4(1), Kolkata [PAN: AABCM 7502 R] (Appellant) (Respondent) For the Appellant : Shri Akash Mansinka, AR For the Respondent : Shri G. Mallikarjune, CIT DR Date of Hearing : 25.10.2017 Date of Pronouncement : 01.12.2017 ORDER Per M.Balaganesh, AM 1. This appeal is directed against the final order passed by the Learned DCIT, Circle 4(1), Kolkata [ in short the ld AO] under section 143(3) read…

ADDL CIT CEN CIR IX, MUMBAI vs. PRISM CEMENT LTD, MUMBAI

Appeals are disposed of in terms

ITA 8503/MUM/2010[2007-08]Status: DisposedITAT Mumbai16 May 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Rajendra

Section 143(3)Section 147Section 35E

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजे"", लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajendra, Accountant Member ITA NO 5751/Mum/ 2009 Assessment Year: 2005-06 DCIT, CC-34, M/s Prism Cement Ltd. R. No.104, First Floor, 2nd Floor, Rahejas, Main बनाम/ Aayakar Bhavan, Avenue, V.P. Road, Vs. Mumbai-400020 Santacruz (W), Mumbai-400054 (राज"व /Revenue) ("नधा"रती /Assessee) PAN No.AAACP6224L Assessment Year : 2005-06 M/s Prism Cement Ltd. DCIT, CC-34, 2nd Floor, Rahejas, Main R.…

ACIT CEN CIR CIR-34, MUMBAI vs. PRISM CEMENT LTD, MUMBAI

Appeals are disposed of in terms

ITA 3859/MUM/2010[2006-07]Status: DisposedITAT Mumbai16 May 2016AY 2006-07

Bench: Shri Joginder Singh & Shri Rajendra

Section 143(3)Section 147Section 35E

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजे"", लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajendra, Accountant Member ITA NO 5751/Mum/ 2009 Assessment Year: 2005-06 DCIT, CC-34, M/s Prism Cement Ltd. R. No.104, First Floor, 2nd Floor, Rahejas, Main बनाम/ Aayakar Bhavan, Avenue, V.P. Road, Vs. Mumbai-400020 Santacruz (W), Mumbai-400054 (राज"व /Revenue) ("नधा"रती /Assessee) PAN No.AAACP6224L Assessment Year : 2005-06 M/s Prism Cement Ltd. DCIT, CC-34, 2nd Floor, Rahejas, Main R.…

DCIT CEN CIR 34, MUMBAI vs. PRISM CEMENT LTD, MUMBAI

Appeals are disposed of in terms

ITA 5751/MUM/2009[2005-06]Status: DisposedITAT Mumbai16 May 2016AY 2005-06

Bench: Shri Joginder Singh & Shri Rajendra

Section 143(3)Section 147Section 35E

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजे"", लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajendra, Accountant Member ITA NO 5751/Mum/ 2009 Assessment Year: 2005-06 DCIT, CC-34, M/s Prism Cement Ltd. R. No.104, First Floor, 2nd Floor, Rahejas, Main बनाम/ Aayakar Bhavan, Avenue, V.P. Road, Vs. Mumbai-400020 Santacruz (W), Mumbai-400054 (राज"व /Revenue) ("नधा"रती /Assessee) PAN No.AAACP6224L Assessment Year : 2005-06 M/s Prism Cement Ltd. DCIT, CC-34, 2nd Floor, Rahejas, Main R.…

COMMISSIONER OF INCOME-TAX-I

The appeal is dismissed

ITA/578/2012HC Delhi17 Apr 2013
For Appellant: Mr Rohit Madan, AdvocateFor Respondent: Mr Salil Kapoor, Mr Vikas Jain
Section 143(1)Section 147Section 148Section 92C

…ITA No.578/12 Page 1 of 22 THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 17.04.2013 + ITA 578/2012 COMMISSIONER OF INCOME-TAX-I ..... Appellant versus CHEIL COMMUNICATIONS INDIA PVT. LTD.… Respondent Advocates who appeared in this case: For the Appellant :Mr Rohit Madan, Advocate For the Respondent :Mr Salil Kapoor, Mr Vikas Jain, Mr Sanat Kapoor and Mr Ankit Gupta, Advocates CORAM:- HON’BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE VIBHU BAKHRU JUDGMENT BADAR DURREZ AHMED, J (ORAL) 1. This appeal by the revenue is directed against the order dated 31.01.2012 passed by the Income Tax Appeal…

HONDA SIEL POWER PRODUCTS LTD. vs. COMMR.OF INCOME TAX,DELHI

The appeal is allowed with no order as to costs

C.A. No.-005412-005412 - 2007Supreme Court26 Nov 2007
For Respondent: Commissioner of Income Tax, Delhi
Section 154Section 254(2)Section 43A

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 5 CASE NO.: Appeal (civil) 5412 of 2007 PETITIONER: Honda Siel Power Products Ltd RESPONDENT: Commissioner of Income Tax, Delhi DATE OF JUDGMENT: 26/11/2007 BENCH: S. H. Kapadia & B. Sudershan Reddy JUDGMENT: J U D G M E N T CIVIL APPEAL NO. 5412 OF 2007 (arising out of S.L.P. (C) No. 5551 of 2007) KAPADIA, J. Leave granted in this special leave petition. 2. A short question which arises for determination in this civil appeal filed by the assessee concerns application of Section 154 of the Income Tax Act, 1961 ("1961 Act") w…