Commissioner of Income-tax-II, Ludhiana v. Hero Cycles Ltd.

178 Taxmann 484High Court2009#12335 most cited
8

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 132Section 132(1)Section 132(3)Section 132(4)Section 139Section 143(3)Section 144Section 147

Judgments citing Commissioner of Income-tax-II, Ludhiana v. Hero Cycles Ltd.

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA Nos.809 to 815/JP/2025 fu/kZkj.k o"kZ@Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. cuke ACIT, Vs. Ltd. Central Circle- 1, Bahu Plaza, Bahu Plaza, Jammu Jaipur and Kashmir LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAACP9608E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Tarun Mittal, CA jktLo…

DCIT, CC-1(3), KOLKATA vs. M/S RUNGTA MINES LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 2199/KOL/2019[2015-16]Status: DisposedITAT Kolkata20 Nov 2020AY 2015-16

Bench: Shri J. Sudhakar Reddy, Am & Ms. Madhumita Roy, Jm आयकरअपीलसं./I.T.A No.2199/Kol/2019 ("नधा"रणवष" / Assessment Year: 2015-16) Acit, Cc-1(3), Kolkata Vs. M/S Rungta Mines Pvt. Ltd. 8A, Express Tower, 42A, Shakespeare Sarani, Kolkata. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcr6463N (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Supriyo Paul, Addl. CIT
Section 143(3)Section 14ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” (Virtual Court Hearing), BENCH KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & MS. MADHUMITA ROY, JM आयकरअपीलसं./I.T.A No.2199/Kol/2019 ("नधा"रणवष" / Assessment Year: 2015-16) ACIT, CC-1(3), Kolkata Vs. M/s Rungta Mines Pvt. Ltd. 8A, Express Tower, 42A, Shakespeare Sarani, Kolkata. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCR6463N (Appellant) .. (Respondent) Appellant by : Shri Subash Agarwal, Advocate Respondent by : Shri Supriyo Paul, Addl. CIT सुनवाईक"तार"ख/ Date of Hearing : 17/11/2020 घोषणाक"तार"ख/Date of Pronouncement : 20/11/2020 आदेश / O R D E R Per Ms. Madhumita Roy:…

ACIT, CC-1(3), KOLKATA vs. M/S RUNGTA MINES PVT. LTD., KOLKATA

In the result, appeal of the revenue is dismissed

ITA 2344/KOL/2019[2016-17]Status: DisposedITAT Kolkata28 Oct 2020AY 2016-17

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2016-17

Section 143(3)Section 37(1)Section 73

…sued by the railway ministry of overloading charges and also the decision of the Hon’ble Supreme Court in the case of Prakash Cotton Mills Pvt. Ltd. 201 ITR 684 (SC) and the decision of the Hon’ble Punjab and Haryana High Court in the case of Hero Cycles Ltd. 178 Taxmann 484 (P&H). Reference was also made to the decision of ITAT Nagpur bench in the case of Western Coalfields Ltd (2009) 124 TTJ (Nag) 659. In the decision last cited on the same nature of expenses namely compensatory charges to the railways for over loading of the wagon, it was held to be not falling within the ambit of Explanation to section 37(1)…

DCIT, CC-1(3), KOLKATA, KOLKATA vs. M/S. RUNGTA MINES LTD., KOLKATA

In the result, the appeal of revenue is partly allowed for statistical purposes

ITA 1531/KOL/2017[2014-15]Status: DisposedITAT Kolkata05 Oct 2018AY 2014-15
For Appellant: Shri A. K. Tiwari, CIT, ld. DRFor Respondent: Shri Subash Agarwal, Advocate
Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri M. Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1531/Kol/2017 A.Y: 2014-15 D.C.I.T, C.C 1(3), Vs. M/s. Rungta Mines Ltd Kolkata PAN: AABCR6463N [Appellant] [Respondent] For the Appellant : Shri A. K. Tiwari, CIT, ld. DR For the Respondent : Shri Subash Agarwal, Advocate Date of hearing : 12-09-2018 Date of pronouncement : 05-10-2018 ORDER Shri S.S. Viswanethra Ravi, JM: This appeal by the Revenue is directed against the order dt. 07-04-2017 of the Commissioner of Income Tax (Appeals), 20,…

DCIT, CC-1(3), KOLKATA, KOLKATA vs. M/S. BONAI INDUSTRIAL COMPANY LIMITED, KOLKATA

In the result, Revenue’s appeal stands dismissed

ITA 1655/KOL/2016[2013-14]Status: DisposedITAT Kolkata09 Feb 2018AY 2013-14

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2013-14

Section 143(3)Section 37(1)Section 73

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2013-14 DCIT, Central Circle- V/s. M/s Bonai Industrial Co. 1(3), Aayakar Bhawan, Ltd., 8A, Express Tower, Poorva,3rd Floor,110, 42A Shakespeare Saran, Shantipally, Kolkata-107 Kolkata-12 [PAN No.AAACB 9156 F] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Arindam Bhattacherjee, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Subash Agarwal, Advocate ""यथ" क" ओर से/By Respondent 04-01-2018 सुनवाई क" तार"ख/Date…

DCIT, CC-1(3), KOLKATA, KOLKATA vs. M/S FEEGRADE & COMPANY LTD., KOLKATA

In the result the appeal by the revenue is dismissed

ITA 1654/KOL/2016[2013-14]Status: DisposedITAT Kolkata10 Jan 2018AY 2013-14

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2013-14

For Appellant: Shri Arindam Bhattacharjee, Addl.CITFor Respondent: Shri Subash Agarwal, Advocate
Section 143(3)Section 3Section 37(1)Section 73

…sued by the railway ministry of overloading charges and also the decision of the Hon’ble Supreme Court in the case of Prakash Cotton Mills Pvt. Ltd. 201 ITR 684 (SC) and the decision of the Hon’ble Punjab and Haryana High Court in the case of Hero Cycles Ltd. 178 Taxmann 484 (P&H). Reference was also made to the decision of ITAT Nagpur bench in the case of Western Coalfields Ltd (2009) 124 TTJ (Nag) 659. In the decision last cited on the same nature of expenses namely compensatory charges to the railways for over loading of the wagon, it was held to be not falling within the ambit of Explanation to section 37(1)…

DCIT, CC-1(3), KOLKATA, KOLKATA vs. M/S RUNGTA MINES LTD., KOLKATA

In the result the appeal by the revenue is dismissed

ITA 1653/KOL/2016[2013-14]Status: DisposedITAT Kolkata10 Jan 2018AY 2013-14

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2013-14

For Appellant: Shri A.K.Tiwari, CITFor Respondent: Shri Subash Agarwal, Advocate
Section 143(3)Section 3Section 37(1)Section 73

…sued by the railway ministry of overloading charges and also the decision of the Hon’ble Supreme Court in the case of Prakash Cotton Mills Pvt. Ltd. 201 ITR 684 (SC) and the decision of the Hon’ble Punjab and Haryana High Court in the case of Hero Cycles Ltd. 178 Taxmann 484 (P&H). Reference was also made to the decision of ITAT Nagpur bench in the case of Western Coalfields Ltd (2009) 124 TTJ (Nag) 659. In the decision last cited on the same nature of expenses namely compensatory charges to the railways for over loading of the wagon, it was held to be not falling within the ambit of Explanation to section 37(1)…

DCIT, CC-193, KOLKATA, KOLKATA vs. M/S RUNGTA SONS PRIVATE LTD., KOLKATA

In the result the appeal by the revenue is dismissed

ITA 1652/KOL/2016[2013-14]Status: DisposedITAT Kolkata10 Jan 2018AY 2013-14

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2013-14

For Appellant: Shri Arindam Bhattacharjee, Addl. CITFor Respondent: Shri Subash Agarwal, Advocate
Section 143(3)Section 3Section 37(1)Section 73

…sued by the railway ministry of overloading charges and also the decision of the Hon’ble Supreme Court in the case of Prakash Cotton Mills Pvt. Ltd. 201 ITR 684 (SC) and the decision of the Hon’ble Punjab and Haryana High Court in the case of Hero Cycles Ltd. 178 Taxmann 484 (P&H). Reference was also made to the decision of ITAT Nagpur bench in the case of Western Coalfields Ltd (2009) 124 TTJ (Nag) 659. In the decision last cited on the same nature of expenses namely compensatory charges to the railways for over loading of the wagon, it was held to be not falling within the ambit of Explanation to section 37(1)…

Commissioner of Income-tax-II, Ludhiana v. Hero Cycles Ltd. (178 Taxmann 484) — Cited in 8 Judgments | BharatTax