CITVs. Metachem Industries (2000) 245 ITR 160 (All); (iii) CIT v. Avant Grade Carpet Ltd.

54 Taxmann.com 216High Court2015#21059 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 10(38)Section 131 Section 142(1)Section 143(3)Section 2(22)(e)Section 271(1)(c)Section 68

Judgments citing CITVs. Metachem Industries (2000) 245 ITR 160 (All); (iii) CIT v. Avant Grade Carpet Ltd.

Mahesh Mittal, Lucknow vs. ACIT, Range-5, Lucknow

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

ITA 73/LKW/2023[2014-15]Status: DisposedITAT Lucknow14 Aug 2025AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramahesh Mittal V. Acit, Range-5 1/16, Vinay Khand Gomti Income Tax Office Ashok Nagar, Lucknow-226010. Marg, Lucknow-226001. Pan:Acqpm4459B (Appellant) (Respondent) Appellant By: Shri Akshay Agarwal, Adv Respondent By: Shri Amit Singh Chauhan, Cit(Dr) O R D E R

For Appellant: Shri Akshay Agarwal, AdvFor Respondent: Shri Amit Singh Chauhan, CIT(DR)

Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Mahesh Mittal v. ACIT, Range-5 1/16, Vinay Khand Gomti Income Tax Office Ashok Nagar, Lucknow-226010. Marg, Lucknow-226001. PAN:ACQPM4459B (Appellant) (Respondent) Appellant by: Shri Akshay Agarwal, Adv Respondent by: Shri Amit Singh Chauhan, CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), Lucknow-3, dated 02.01.2023 for the assessment…

Gm Overseas, New Delhi vs. ACIT Circle-48(1), New Delhi

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

ITA 1891/DEL/2020[2010-11]Status: DisposedITAT Delhi21 Mar 2022AY 2010-11

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Hemant Gupta, Sr. DR

Section 131ASection 133ASection 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2010-11 GM Overseas, Vs ACIT, A-2/132, Prateek Apartments, Circle-48(1), Paschim Vihar, New Delhi. New Delhi. PAN: AAAFG2529A (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, CA Revenue by : Shri Hemant Gupta, Sr. DR Date of Hearing : 15.02.2022 Date of Pronouncement : 21.03.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 26th February, 2019 of the CIT(A)-16, New Delhi, relating to assess…

The ACIT, 4(1), Indore vs. Shri Sanjay Lunawat, Indore

ITA 396/IND/2018[2010-11]Status: DisposedITAT Indore13 Sept 2021AY 2010-11

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

Section 143(3)Section 201(1)Section 40Section 68

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Virtual hearing Assessment Year 2010-11 ACIT-4(1), Indore : Appellant V/s Sanjay Lunawat, Indore : Respondent PAN – AAKPL 1062 B C.O.No.32/Ind/2018 Arising out of ITA No.396/Ind/2018 Assessment Year 2010-11 Sanjay Lunawat, Indore PAN – AAKPL 1062 B : Appellant V/s ACIT-4(1), Indore : Respondent Revenue by Shri Rajib Jain, CIT-DR Assessee by S/Shri S.N. Agrawal & Bhavesh Agrawal, CAs Date of Hearing 07.07.2021 Date of Pronouncement 1…

Dy. Commissioner of Income Tax (Exemption), Lucknow vs. M/S Bhagwat Saran Educational Trust, Bijnor

In the result, the appeal of the Revenue stands dismissed

ITA 475/LKW/2017[2013-14]Status: DisposedITAT Lucknow26 Apr 2019AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14

Section 11Section 40Section 68

…I.T.A. No.475/Lkw/2017 Assessment Year:2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year:2013-14 Dy.C.I.T. (Exemptions), Vs. M/s Bhagwat Saran Educational Lucknow. Trust, Haridwar Road, Najibabad Bijnor. PAN:AABTB 3924 B (Appellant) (Respondent) Appellant by Shri A. K. Bar, CIT (DR) Respondent by Shri K. R. Rastogi, F.C.A. Shri Shubham Rastogi, F.C.A. Date of hearing 22/04/2019 Date of pronouncement 26/04/2019 O R D E R PER T. S. KAPOOR, A.M. This is an appeal filed by the Revenue agains…