Commissioner of Income-tax-1 v. Diamines & Chemicals Ltd.

42 Taxmann.com 193High Court2014#11645 most cited
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Judgments citing Commissioner of Income-tax-1 v. Diamines & Chemicals Ltd.

The DCIT, Circle-1(1), Now Circle-1(1)(1), Baroda vs. Gujarat State Electricity Corporation Ltd., Baroda

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

ITA 3164/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2011-12

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 28Section 37Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 3164 & 3124/Ahd/2015 Assessment Year: 2011-12 Deputy Commissioner Vs Gujarat State of Income Tax Electricity Circle-1(1), Baroda Corporation Limited, Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-390007 Gujarat State Deputy Commissioner Electricity Corporation Vs of Income Tax Limited, Circle-1(1), Baroda Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-390007 PAN: AAACG6864F (Appellant) (Respondent) Revenue Represented: Shri A.P. Singh, CIT-D…

Gujarat State Electricity Corporation Ltd., Baroda vs. The Dy.CIT, Circle-1(1), Baroda

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

ITA 3124/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Dec 2024AY 2011-12

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 28Section 37Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 3164 & 3124/Ahd/2015 Assessment Year: 2011-12 Deputy Commissioner Vs Gujarat State of Income Tax Electricity Circle-1(1), Baroda Corporation Limited, Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-390007 Gujarat State Deputy Commissioner Electricity Corporation Vs of Income Tax Limited, Circle-1(1), Baroda Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-390007 PAN: AAACG6864F (Appellant) (Respondent) Revenue Represented: Shri A.P. Singh, CIT-D…

Diamines and Chemicals Limited, Baroda vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Baroda

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

ITA 219/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad14 Dec 2022AY 2010-11
For Appellant: Shri Yogesh Shah, A.RFor Respondent: Shri Alok Kumar, CIT/D.R. &
Section 143(3)Section 263Section 32(1)(iia)Section 80I

…vs. DCIT the Paper Book and relevant pages 15, 16, 85-91 & 92-138. The assessee also taken us through Jurisdictional High Court Judgment in assessee’s own case for the Assessment Year 2007-08 in Tax Appeal No. 1061 of 2013 dated 02.12.2013 reported in (2014) 42 Taxmann.com 193 (Guj.) wherein it is held that the assessee company engaged in the business of manufacture and sale of various types of chemical, claimed additional depreciation under section 32(1)(iia) which respect to cost incurred by it for installation of Wind Electric Generator. The Assessing Officer disallowed the same on the ground that assessee wa…

Diamines & Chemicals Ltd., Baroda vs. The Pr. CIT- 1, Baroda

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

ITA 1472/AHD/2015[2010-11]Status: PendingITAT Ahmedabad14 Dec 2022AY 2010-11
For Appellant: Shri Yogesh Shah, A.RFor Respondent: Shri Alok Kumar, CIT/D.R. &
Section 143(3)Section 263Section 32(1)(iia)Section 80I

…vs. DCIT the Paper Book and relevant pages 15, 16, 85-91 & 92-138. The assessee also taken us through Jurisdictional High Court Judgment in assessee’s own case for the Assessment Year 2007-08 in Tax Appeal No. 1061 of 2013 dated 02.12.2013 reported in (2014) 42 Taxmann.com 193 (Guj.) wherein it is held that the assessee company engaged in the business of manufacture and sale of various types of chemical, claimed additional depreciation under section 32(1)(iia) which respect to cost incurred by it for installation of Wind Electric Generator. The Assessing Officer disallowed the same on the ground that assessee wa…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Amol Dicalite Ltd., Ahmedabad

Appeals are dismissed

ITA 1248/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad03 May 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D .RFor Respondent: Shri S. N. Soparkar, A. R
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 1247 & 1248/Ahd/2016 (Assessment Years : 2011-12 & 2012-13) DCIT, Vs. M/s. Amol Dicalite Ltd., Circle – 1(1)(1), 301, Akshay, 53, Shrimali Ahmedabad. Society, Navrangpura, Ahmedabad – 380 009. [PAN No. AABCA 2707 K] (Appellant) .. (Respondent) Appellant by : Shri Vinod Tanwani, Sr. D .R. Respondent by : Shri S. N. Soparkar, A. R. 01.05.2019 Date of Hearing Date of Pronouncement 03.05.2019 O R D E R PER Ms. MADHUMITA ROY - JM: Both the appeals filed by…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Amol Dicalite Ltd., Ahmedabad

Appeals are dismissed

ITA 1247/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad03 May 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vinod Tanwani, Sr. D .RFor Respondent: Shri S. N. Soparkar, A. R
Section 143(1)Section 143(2)Section 143(3)Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 1247 & 1248/Ahd/2016 (Assessment Years : 2011-12 & 2012-13) DCIT, Vs. M/s. Amol Dicalite Ltd., Circle – 1(1)(1), 301, Akshay, 53, Shrimali Ahmedabad. Society, Navrangpura, Ahmedabad – 380 009. [PAN No. AABCA 2707 K] (Appellant) .. (Respondent) Appellant by : Shri Vinod Tanwani, Sr. D .R. Respondent by : Shri S. N. Soparkar, A. R. 01.05.2019 Date of Hearing Date of Pronouncement 03.05.2019 O R D E R PER Ms. MADHUMITA ROY - JM: Both the appeals filed by…

DCIT, Circle-1(1)(1), Ahmedabad vs. Amol Dicalite Ltd., Ahmedabad

In the result the appeal of the Revenue is dismissed

ITA 539/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2008-09

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R
Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 539/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 And आयकर अपील सं./ITA No. 1246/AHD/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad PAN : AABCA2807K (Applicant) (Respondent) : Revenue by Ms. Sonia Kumar, Sr. DR Assessee by : Shri S.N. Soparkar, A.R. सुनवाई क" तार"ख/Date of Hearing : 29/01/2019 घो…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Amol Dicalite Ltd., Ahmedabad

In the result the appeal of the Revenue is dismissed

ITA 1246/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2010-11

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R
Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 539/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 And आयकर अपील सं./ITA No. 1246/AHD/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad PAN : AABCA2807K (Applicant) (Respondent) : Revenue by Ms. Sonia Kumar, Sr. DR Assessee by : Shri S.N. Soparkar, A.R. सुनवाई क" तार"ख/Date of Hearing : 29/01/2019 घो…

DCIT 2(2)(1), Mumbai vs. Kishco Ltd, Mumbai

Appeal stand dismissed

ITA 387/MUM/2017[2009-10]Status: DisposedITAT Mumbai04 Jul 2018AY 2009-10

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.387/Mum/2017 (िनधा"रणवष" / Assessment Year: 2009-10) Deputy Commissioner Of Income Tax Kishco Limited Circle-2(2)(1) Plot No.54Efgh बनाम/ Room No.545 Behind 53/54 Aaykar Bhavan, M.K.Road Vs. Government Industrial Estate Mumbai-400 020 Charkop, Kandival (E) Mumbai-400 067 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaack-2894-K (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Paresh Shaparia, Ld.ARFor Respondent: Rajat Mittal, Ld. DR
Section 154Section 32Section 32(1)(iia)

…ITA No. 916/Mum/2015 dated 29/06/2016] which , in turn has placed reliance on the judgments of Hon’ble Madras High Court rendered in Atlas Export Enterprise [373 ITR 414] & the decision of Hon’ble Gujarat High Court rendered in Diamines and Chemicals Limited [42 Taxmann.com 193]. Aggrieved, the revenue is in further appeal before us. During the impugned AY, the assessee was engaged in the business of manufacturing of cutlery & kitchenware items. 2. The Ld. Departmental Representative [DR], Sh. Rajat Mittal submitted that the additional depreciation was available to the assessee only with effect from AY 2013-14 in…

Commissioner of Income-tax-1 v. Diamines & Chemicals Ltd. (42 Taxmann.com 193) — Cited in 9 Judgments | BharatTax