Commissioner of Income Tax-I v. Enviro Control Associated (P) Ltd.

43 Taxmann.com 291High Court2014#14201 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

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Section 37(1)

Judgments citing Commissioner of Income Tax-I v. Enviro Control Associated (P) Ltd.

ACIT Central Circle-1 Raipur, Raipur vs. Maruti Clean Coal and Power Limited, Raipur

In the result, appeal of the Revenue in ITA No

ITA 558/RPR/2025[2016-17]Status: DisposedITAT Raipur16 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. /It(Ss)A No.19/Rpr/2025 Co No.19/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S. Maruti Clean Coal & Power Limited 8Th Floor, Cbd Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 Pan: Aadcm4810C ……""यथ" / Respondent

For Appellant: S/shri Salil Kapoor &For Respondent: Shri Yogesh Kumar Sharma, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. /IT(SS)A No.19/RPR/2025 CO No.19/RPR/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Maruti Clean Coal and Power Limited 8th Floor, CBD Complex, Sector-21, Atal Nagar, Naya Raipur, Raipur-492 018 PAN: AADCM4810C ……""यथ" / Respondent आयकर अपील सं. / ITA No.558/RPR/2025 CO No.22/RPR/2025 "नधा"…

Priya Blue Industries Pvt. Ltd., Bhavnagar vs. The Asstt. Commissioner of Income Tax, Circle-1, Bhavnagar

ITA 1/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad21 Feb 2020AY 2013-14

Bench: Shri Rajpal Yadav & Shri T. S. Kapoorआयकर अपील सं./I.T.A. Nos. 1 & 2/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2013-14 & 2014-15)

For Appellant: Shri T. P. Hemani, Sr. Advocate

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1 & 2/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2013-14 & 2014-15) Priya Blue Industries Assistant Commissioner बनाम/ Pvt. Ltd. of Income-tax Vs. 1563/A, Ashirwad, Rupani Circle-1, Bhavnagar Sardarnagar Road, Bhavnagar "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCP2808B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri T. P. Hemani, Sr. Advocate ""यथ" क" ओर से / Sh…

M/S. Gl Litmus Events Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Appeal of the assessee is partly allowed

ITA 2502/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jul 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Charygl Litmus Events Pvt. Ltd, The Assistant Commissioner Vs. B-90, Second Floor, Of Income Tax Vishwakarma Colony, New Delhi Central Circle-7, New Delhi Pan: Aadcg6909N (Appellant) (Respondent)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay I Bara, CIT DR

Section 143Section 144CSection 153ASection 292CSection 37Section 69Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-I”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY, JUDICIAL MEMBER GL Litmus Events Pvt. Ltd, The Assistant Commissioner Vs. B-90, Second Floor, of Income Tax Vishwakarma Colony, New Delhi Central Circle-7, New Delhi PAN: AADCG6909N (Appellant) (Respondent) Assessee by : Shri S. K. Tulsiyan, Adv Ms. Nisha Rachh, FCA Ms. Bhoomija Verma, Adv Ms. Lata Goyal, CA Revenue by: Shri Sanjay I Bara, CIT DR Date of Hearing 23/04/2019 Date of pronouncement 01/07/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by GL LITMUS E…

M/S. Sct Ltd., Ghaziabad vs. JCIT, Ghaziabad

In the result, Assessee’s appeal is allowed

ITA 6959/DEL/2014[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri N.K. Billaiyaassessment Year: 2011-12

For Appellant: Sh. Sanjiv Sapra, AdvFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 142(1)Section 143(2)Section 143(3)Section 234BSection 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/S SCT LTD., VS. JCIT, RANGE-2, C-15, INDUSTRIAL AREA, GHAZIABAD MEERUT ROAD, GHAZIABAD (PAN: AACCS03654G) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sanjiv Sapra, Adv. Revenue by : Sh. S.S. Rana, CIT(DR) ORDER PER H.S. SIDHU, JM:- The Assessee has filed the Appeal against the Order dated 08.11.2017 of the Ld. CIT(A)-1, Gurgaon pertaining to assessment year 2010-11 on the following grounds:- 1. That the Ld. CIT(A) has erred in con…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Financial Services Ltd., Ahmedabad

In the result, appeal is dismissed

ITA 2623/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad18 Dec 2017AY 2012-13

Bench: Shri Rajpal Yadav & Shri N.K. Billaiyaassessment Year: 2012-13 Dy. Commissioner Of Income Tax, Vs. Gujarat Gas Financial Services Ltd., Gandhinagar Circle, 2, Shantisadan Society, Gandhinagar. Near Parimal Garden, Ellisbridge, Ahmedabad. [Pan – Aaacg 5584 E] (Appellant) (Respondent) Appellant By : Shri O.P. Pathak, Joint Cit Respondent By : Shri S.N. Soparkar With Parin Shah Date Of Hearing : 27.11.2017 Date Of Pronouncement : 18.12.2017 O R D E R Per N.K. Billaiyathis Appeal By The Revenue Is Preferred Against The Order Of Cit(A)-2, Ahmedabad Dated 30.06.2015 Pertaining To Assessment Year 2012-13. 2. The Only Grievance Of The Revenue Is That The Cit(A) Erred In Deleting The Addition Of Rs.32,86,103/- Made By The Assessing Officer On Account Of Disallowance Under Section 40A(2)(A) Read With Section 40A(2)(B) Of The Income Tax Act, 1961 (‘The Act’ Hereinafter) In Respect Of The Service Charges Paid To Gujarat Gas Company Limited.

For Appellant: Shri O.P. Pathak, Joint CITFor Respondent: Shri S.N. Soparkar with Parin Shah

Section 40Section 40A(2)Section 40A(2)(a)Section 40A(2)(b)

…ITA No.2623/Ahd/2015 A.Y. 2012-13 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2012-13 Dy. Commissioner of Income Tax, vs. Gujarat Gas Financial Services Ltd., Gandhinagar Circle, 2, Shantisadan Society, Gandhinagar. Near Parimal Garden, Ellisbridge, Ahmedabad. [PAN – AAACG 5584 E] (Appellant) (Respondent) Appellant by : Shri O.P. Pathak, Joint CIT Respondent by : Shri S.N. Soparkar with Parin Shah Date of hearing : 27.11.2017 Date of pronouncement : 18.12.2017 O R D E R PE…

Second Leasing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2412/DEL/2013[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiay. 2009-10 M/S Second Leasing Pvt. Ltd., Dcit, Circle-8(1), Flat No. N, Sagar Apartment, Vs. New Delhi 6, Tilak Marg, New Delhi – 11 001 (Pan: Aabcs6609R) (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ms. RanoFor Respondent: Sh. N.K. Bansal, Sr. DR

Section 142(1)Section 142(3)Section 143(1)Section 143(2)Section 143(3)Section 40A(2)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY. 2009-10 M/S SECOND LEASING PVT. LTD., DCIT, CIRCLE-8(1), FLAT NO. N, SAGAR APARTMENT, VS. NEW DELHI 6, TILAK MARG, NEW DELHI – 11 001 (PAN: AABCS6609R) (APPELLANT) (RESPONDENT) Assessee by : Sh. Ved Jain, Adv. & Ms. Rano Jain, Adv. Department by : Sh. N.K. Bansal, Sr. DR ORDER PER H.S. SIDHU, JM Assessee has filed the Appeal against the Order dated 23.2.2013 passed by the Ld. Commissioner of Income Tax (Appeals)—XI, New Delhi pertaining to assessment…

Amserve Consultants Ltd., New Delhi vs. ADIT, New Delhi

In the result both the appeals of the assesses are allowed

ITA 6059/DEL/2013[2009-10]Status: DisposedITAT Delhi29 Jun 2016AY 2009-10

Bench: Shri I.C. Sudhir & Shri J. Sudhakar Reddyay: 2009-10

For Appellant: Sh. C.S.Agarwal, Sr.AdvFor Respondent: Sh. Ravi Jain, CIT, D.R

Section 143(3)Section 40A(2)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AY: 2009-10 Amserve Consultants Ltd. vs. ADIT, Circle 2(1) 1st floor, Elegance Tower, Plot no.8 International Taxation Non Hierarchical Commercial Centre New Delhi Jasola New Delhi 110 025 PAN: AAECA 8626 K A n d AY: 2009-10 Amsure Insurance Agency Ltd. vs. ADIT, Circle 2(1) New Delhi International Taxation New Delhi (Appellant) (Respondent) Appellant by : Sh. C.S.Agarwal, Sr.Adv. And Sh. R.P.Mall, Adv. Respondent by : Sh. Ravi Jain, CIT, D.R. ORDER P…