Commissioner of Income Tax-II v. Indira Exports (P.) Ltd.

226 Taxmann 103High Court2014#15358 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

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Section 142(1)Section 143(2)Section 144Section 144ASection 147Section 148Section 80P
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notice under section 148section 142section 80section 142(1)section 147section 148section 143(2)section 143opportunity of being heardsection 14section 143(3)company

Judgments citing Commissioner of Income Tax-II v. Indira Exports (P.) Ltd.

Madura Coats Employees and Public Service Co-Op Housing Society Ltd., Tirunelveli vs. ITO, Ward-4, Tirunelveli

ITA 2345/CHNY/2025[2016-17]Status: DisposedITAT Chennai10 Nov 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.: 2345/Chny/2025 िनधा"रण वष"/Assessment Year:2016-17 Maduracoats Employees & The Income Tax Officer, Public Service Co-Op Ward 4, Housing Society Ltd., Vs. Tirunelveli Ambasamudram, Agasthiyarpatti S.O, Agasthiyarpatti, Tirunelveli – 627428. Pan: Aaiam 5076B (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri S. Sridhar (Erode), Advocate ""यथ" क" ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit सुनवाई क" तारीख/Date Of Hearing : 30.10.2025 घोषणा क" तारीख/Date Of Pronouncement : 10.11.2025

For Appellant: Shri S. Sridhar (Erode), AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 142(1)Section 143(2)Section 144ASection 147Section 148Section 250Section 80P

…आयकर अपील"य अ"धकरण,‘ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी मनु कुमार "ग"र,"या"यक सद"य एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2345/CHNY/2025 िनधा"रण वष"/Assessment Year:2016-17 Maduracoats Employees And The Income Tax Officer, Public Service Co-op Ward 4, Housing Society Ltd., Vs. Tirunelveli Ambasamudram, Agasthiyarpatti S.O, Agasthiyarpatti, Tirunelveli – 627428. PAN: AAIAM 5076B (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant by : Shri S. Sridhar (Erode), Advoca…

M/S Sadashiv Ventures, Chandigarh vs. DCIT, Circle-1, Chandigarh

In the result, the appeal of the Assessee stands allowed

ITA 33/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh04 Sept 2024AY 2011-12

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 33/Chd/2024 "नधा"रण वष" / Assessment Year : 2011-12 M/S Sadashiv Ventures, Vs. The Dcit, बनाम Circle-1, Sco 9, Sector 7, Chandigarh Madhya Marg, Chandigarh "थायी लेखा सं./Pan No: Abufs6758C अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Nikhil Goyal, Advocate & Shri Ashok Goyal, Ca राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 13.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 04.09.2024

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 133(6)Section 142(1)Section 143(3)Section 148Section 263Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘SMC’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 33/CHD/2024 "नधा"रण वष" / Assessment Year : 2011-12 M/s Sadashiv Ventures, Vs. The DCIT, बनाम Circle-1, SCO 9, Sector 7, Chandigarh Madhya Marg, Chandigarh "थायी लेखा सं./PAN No: ABUFS6758C अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HERING ) "नधा"रती क" ओर से/Assessee by : Shri Nikhil Goyal, Advocate & Shri Ashok Goyal, CA राज"व क" ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई क…

Netherlands Operating Company B.V., Chennai vs. The Assistant Commissioner of Income Tax, Int. Taxation 2(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1198/CHNY/2023[2010-11]Status: DisposedITAT Chennai21 Aug 2024AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1198/Chny/2023 िनधा"रणवष"/Assessment Year: 2010-11 V. Netherlands Operating Company B.V. The Acit, Rmz Millenia (Phase-1), International Taxation -2(1), Business Park, 4Th Floor, Campus 1C, Chennai. 11, Dr. M.G.R. Road, Kandanchavadi, Perungudi, Chennai-600 096. [Pan: Aabcl 0573 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vishal Kalra, Adv. &For Respondent: Shri R. Clement Ramesh –
Section 143Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)(b)Section 147Section 148

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1198/Chny/2023 िनधा"रणवष"/Assessment Year: 2010-11 v. Netherlands Operating Company B.V. The ACIT, RMZ Millenia (Phase-1), International Taxation -2(1), Business Park, 4th Floor, Campus 1C, Chennai. 11, Dr. M.G.R. Road, Kandanchavadi, Perungudi, Chennai-600 096. [PAN: AABCL 0573 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

ITO 3(1)(1), Mumbai vs. Aaress Realty Private Limited, Mumbai

In the result, the appeal filed by the Revenue is dismissed and the cross objection

ITA 794/MUM/2023[2013-14]Status: DisposedITAT Mumbai13 Dec 2023AY 2013-14

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Income Tax Officer 3(1)(1) Aaress Realty Private Limited Room No. 666, 6Th Floor, 810, 8Th Floor, Raheja Centre, Aayakar Bhavan, M. K. Road, Vs. Free Journal Marg, Nariman Point, Mumbai-400 020 Mumbai-400 021

For Respondent: Shri Eknath Shirke
Section 132(4)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 68Section 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Income Tax Officer 3(1)(1) Aaress Realty Private Limited Room No. 666, 6th Floor, 810, 8th Floor, Raheja Centre, Aayakar Bhavan, M. K. Road, Vs. Free Journal Marg, Nariman Point, Mumbai-400 020 Mumbai-400 021 PAN/GIR No. AAICA 8388 C (Revenue) : (Assessee) CO No. 47/Mum/2023 (Arising out of ITA No. 794/Mum/2023) (Assessment Year: 2013-14) Aaress Realty Private Limited Income Tax Officer 3(1)(1) 810, 8th Floor, Raheja Centre, Room No. 666, 6th Floor, Free Journal Marg, Nariman Point, Vs. Aayakar…

ITO 9(3)(4), Mumbai vs. M/S Goapla Krishna Papers Pvt Ltd, Mumbai

In the result, appeal by the revenue stands dismissed

ITA 536/MUM/2020[2010-11]Status: DisposedITAT Mumbai23 Mar 2022AY 2010-11

Bench: Shri Shamim Yahya

Section 133(6)Section 143Section 143(1)Section 143(3)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member I.T.A. No. 536/Mum/2020 (Assessment Year 2010-11) Vs. Gopal Krishna Papers ITO-9(3)(4) Room No.471, 4th Floor Pvt.Ltd. Aaykar Bhawan 204, ‘B’Wing M.K.Road Bajson’s Industrial Estate Mumbai-400 020 2nd Floor, 40, Cardinal Gracious Road Chakala, Andheri(E) Mumbai-400 099 PAN : AAACG3597M (Appellant) (Respondent) Shri K. Shivram Assessee by Department by Shri T.Sankar, Sr.AR Date of Hearing 06.01.2022 Date of Pronouncement 23 .03.2022 O R D E R Per Shri Shamim Yahya (AM) :- This appeal by the revenue is di…

M/S Veena Enterprises Ltd., New Delhi vs. ACIT, New Delhi

In the result appeal of the assessee is allowed

ITA 2517/DEL/2013[2004-05]Status: DisposedITAT Delhi09 Oct 2015AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. H. S. Sidhu, Jm Ita No. 2517/Del/2013 : Asstt. Year : 2004-05 M/S Veena Enterprises Ltd., Vs Assistant Commissioner Of 81, Vigyan Vihar, Income Tax, Circle 17(1), New Delhi-110092 New Delhi (Appellant) (Respondent) Pan No. Aaacv3918K Assessee By : Sh. Ajay Vohra, Sr. Adv. Sh. Rohit Garg, Fca Sh. Deepesh Jain, Ca & Sh. Udit Naresh, Adv. Revenue By: Sh. J. P. Chandrakar, Sr. Dr Date Of Hearing : 15.07.2015 Date Of Pronouncement : 09.10.2015 Order Per N.K. Saini, A.M. This Is An Appeal By The Assessee Against The Order Dated 22.01.2013 Of The Ld. Cit(A)-19, New Delhi.

For Appellant: Sh. Ajay Vohra, Sr. Adv. Sh. Rohit Garg, FCAFor Respondent: Sh. J. P. Chandrakar, Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. H. S. Sidhu, JM ITA No. 2517/Del/2013 : Asstt. Year : 2004-05 M/s Veena Enterprises Ltd., Vs Assistant Commissioner of 81, Vigyan Vihar, Income Tax, Circle 17(1), New Delhi-110092 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACV3918K Assessee by : Sh. Ajay Vohra, Sr. Adv. Sh. Rohit Garg, FCA Sh. Deepesh Jain, CA & Sh. Udit Naresh, Adv. Revenue by: Sh. J. P. Chandrakar, Sr. DR Date of Hearing : 15.07.2015 Date of Pronouncement : 09.10.2015 ORDER PER N.K. SAINI, A.M. This is an appeal by the Assessee against the or…

Commissioner of Income Tax-II v. Indira Exports (P.) Ltd. (226 Taxmann 103) — Cited in 6 Judgments | BharatTax