Commissioner of Income-tax v. Mother India Refrigeration Industris

23 Taxmann 8Supreme Court of India1985#10631 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 50CSection 56(2)(x)

Judgments citing Commissioner of Income-tax v. Mother India Refrigeration Industris

ACIT, MUMBAI vs. ASHOK NARENDRA MEHTA, MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 3373/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Aug 2024AY 2018-19

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassessment Year 2018-19 Acit, Circle – 19(1) Ashok Narendra Mehta, 5Th Floor, Piramal Chambers, 132, 13Th Floor, Lalbaug, Vs. Siddhesh Darshan, Mumbai. 10Th Khetwadi Main Road, Khetwadi, Mumbai Pan : Aivpm9318A (Appellant) (Respondent) For Assessee : Shri Vimal Punmiya, C.A. For Revenue : Shri Manoj Kumar Sinha, Sr.Dr Date Of Hearing : 13-08-2024 Date Of Pronouncement : 28-08-2024 Order Per B.R. Baskaran, A.M :

For Appellant: Shri Vimal Punmiya, C.AFor Respondent: Shri Manoj Kumar Sinha, Sr.DR
Section 50CSection 56(2)(vii)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year 2018-19 ACIT, Circle – 19(1) Ashok Narendra Mehta, 5th Floor, Piramal Chambers, 132, 13th Floor, Lalbaug, vs. Siddhesh Darshan, Mumbai. 10th Khetwadi Main Road, Khetwadi, Mumbai PAN : AIVPM9318A (Appellant) (Respondent) For Assessee : Shri Vimal Punmiya, C.A. For Revenue : Shri Manoj Kumar Sinha, Sr.DR Date of Hearing : 13-08-2024 Date of Pronouncement : 28-08-2024 ORDER PER B.R. BASKARAN, A.M : The Revenue has filed this appeal challenging the or…

ACIT -893) (1) , MUMBAI vs. M/S. TRIPLE SECURITIES PVT. LTD, MUMBAI

ITA 2270/MUM/2021[2016-17]Status: DisposedITAT Mumbai20 Dec 2022AY 2016-17
For Appellant: Shri Nitesh JoshiFor Respondent: Ms. Samruddhi Hande
Section 143(3)Section 36Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI M. BALAGANESH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Assistant Commissioner of Income Tax- 8(3)(1), Mumbai, Aaykar Bhavan, Room No. 615, M.K. Road, New Marine Lines, Mumbai - 400020 …………… Appellant Vs Triple Securities Pvt. Ltd., 3rd Floor, 33 Huges N S Patkar Marg, Grant Road, Mumbai - 400007 [PAN: AABCT2752J] ……………. Respondent Appearances For the Assessee/Department : Ms. Samruddhi Hande For the Respondent/Assessee : Shri Nitesh Joshi Date of conclusion of hearing : 23.09.2022 Date of pronouncement of order : 20.12.2022 O R D E R Pe…

M/S SWABHIMANI SOUHARDA CREDIT CO OPERATIVE LTD vs. INCOME TAX OFFICER (ITO) WARD-5(2)(3)

In the result, Writ appeals stand dismissed

ITA/832/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.RACHAIAH W.A.No.378/2020 (T – IT) C/w W.A.No.406/2020 (T – IT) & I.T.A.No.832/2018 c/w I.T.A.No.833/2018, I.T.A.No.869/2018, I.T.A.No.295/2019 & I.T.A.No.330/2019 IN W.A.No378/2020: BETWEEN : 1 . THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES (CBDT) INCOME TAX DEPARTMENT, NORTH BLOCK, GATE NO.2, NEW DELHI-110001 REP BY ITS DIRECTOR/PRINCIPAL SECRETARY 2 . THE PR…

M/S SWABHIMANI SOUHARDA CREDIT CO-OPERATIVE LTD vs. INCOME TAX OFFICER (ITO) WARD-5(2)(3

In the result, Writ appeals stand dismissed

ITA/833/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.RACHAIAH W.A.No.378/2020 (T – IT) C/w W.A.No.406/2020 (T – IT) & I.T.A.No.832/2018 c/w I.T.A.No.833/2018, I.T.A.No.869/2018, I.T.A.No.295/2019 & I.T.A.No.330/2019 IN W.A.No378/2020: BETWEEN : 1 . THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES (CBDT) INCOME TAX DEPARTMENT, NORTH BLOCK, GATE NO.2, NEW DELHI-110001 REP BY ITS DIRECTOR/PRINCIPAL SECRETARY 2 . THE PR…

M/S SRI VARUN SOUHARDA CREDIT CO OP LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

ITA/295/2019HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.RACHAIAH W.A.No.378/2020 (T – IT) C/w W.A.No.406/2020 (T – IT) & I.T.A.No.832/2018 c/w I.T.A.No.833/2018, I.T.A.No.869/2018, I.T.A.No.295/2019 & I.T.A.No.330/2019 IN W.A.No378/2020: BETWEEN : 1 . THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES (CBDT) INCOME TAX DEPARTMENT, NORTH BLOCK, GATE NO.2, NEW DELHI-110001 REP BY ITS DIRECTOR/PRINCIPAL SECRETARY 2 . THE PR…

M/S UDAYA SOUHARDA CREDIT CO-OP SOCIETY LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

ITA/869/2018HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.RACHAIAH W.A.No.378/2020 (T – IT) C/w W.A.No.406/2020 (T – IT) & I.T.A.No.832/2018 c/w I.T.A.No.833/2018, I.T.A.No.869/2018, I.T.A.No.295/2019 & I.T.A.No.330/2019 IN W.A.No378/2020: BETWEEN : 1 . THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES (CBDT) INCOME TAX DEPARTMENT, NORTH BLOCK, GATE NO.2, NEW DELHI-110001 REP BY ITS DIRECTOR/PRINCIPAL SECRETARY 2 . THE PR…

M/S UDAYA SOUHARDA CREDIT CO OP SOCIETY LTD vs. THE INCOME TAX OFFICER

In the result, Writ appeals stand dismissed

ITA/330/2019HC Karnataka20 Dec 2021

Bench: S.SUJATHA,S RACHAIAH

Section 143(3)Section 260Section 4

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF DECEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE S.RACHAIAH W.A.No.378/2020 (T – IT) C/w W.A.No.406/2020 (T – IT) & I.T.A.No.832/2018 c/w I.T.A.No.833/2018, I.T.A.No.869/2018, I.T.A.No.295/2019 & I.T.A.No.330/2019 IN W.A.No378/2020: BETWEEN : 1 . THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES (CBDT) INCOME TAX DEPARTMENT, NORTH BLOCK, GATE NO.2, NEW DELHI-110001 REP BY ITS DIRECTOR/PRINCIPAL SECRETARY 2 . THE PR…

RITZ SUPPLIERS PVT. LTD.,KOLKATA vs. ITO, WARD- 12(3), KOLKATA

In the result, appeal of the assessee is allowed

ITA 1945/KOL/2019[2016-17]Status: DisposedITAT Kolkata17 Jan 2020AY 2016-17

Bench: Shri A. T. Varkey, Jm]

Section 143(3)Section 250Section 48Section 50C

…आयकर अपील"य अधीकरण, "यायपीठ – “SMC” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA (सम" "ी ए.ट". वक", "या"यक सद"य) [Before Shri A. T. Varkey, JM] I.T.A. No. 1945/Kol/2019 Assessment Year: 2016-17 Ritz Suppliers Pvt. Ltd. ITO, Ward-12(3), Kolkata. Vs. (PAN: AADCR 2869 Q) Appellant Respondent For the Appellant Sh. Rahul Tangri, Adv. For the Respondent Sh. Jayanta Khanra, JCIT, Sr. DR Date of Hearing 18.12.2019 Date of Pronouncement 17.01.2020 ORDER Per Shri A.T.Varkey, JM: This is an appeal preferred by the assessee against the action of the CIT(A)-4, Kolkata dated 10.06.2019 u/s 250 of the…

DCIT - 15(1)(1), MUMBAI vs. AUTOMOBILE PRODUCTS OF INDIA LTD., CHENNAI

The appeal of the Revenue is dismissed

ITA 6197/MUM/2016[2004-05]Status: DisposedITAT Mumbai05 Jun 2018AY 2004-05

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2004-05 Dcit-15(1)(1), M/S Automobile Products Of Room No.470, 4Th Floor, India Ltd. बनाम/ Aayakar Bhavan, 63-A, North Phase, Sidco Vs. M.K. Road, Industrial Estate, Ambattur, Mumbai-400020 Chennai-600098 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aabca0725C

Section 2(14)(iii)Section 45Section 50CSection 6

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘एच’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2004-05 DCIT-15(1)(1), M/s Automobile Products of Room No.470, 4th Floor, India Ltd. बनाम/ Aayakar Bhavan, 63-A, North Phase, Sidco Vs. M.K. Road, Industrial Estate, Ambattur, Mumbai-400020 Chennai-600098 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.AABCA0725C Shri Ram Tiwari-DR राज"व क" ओर से / Revenue by "नधा"रती क" ओर से / Assess…

THE ACIT,, GUNTUR vs. SAI BHASKAR IRONS LIMITED,, GUNTUR

In the result, appeal of the revenue is dismissed

ITA 108/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam21 Feb 2018AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अऩीऱ सं./I.T.A.No.108/Viz/2016 (ननधधारण वषा/Assessment Year:2012-13) Asst.Commissioner Of Income Tax Vs. M/S.Sai Bhaskar Circle-2(1), Guntur Irons Limited 3-1-3/A, 3Rd Lane Rajendra Nagar Guntur [Pan :Aamcs1675G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Shri Deba K.Sonowala, Dr प्रत्यथी की ओर से / Respondent By : Shri I Kama Sastry, Ar सुनवधई की तधरीख / Date Of Hearing : 09.02.2018 घोषणा की तारीख/Date Of Pronouncement : 21.02.2018

For Appellant: Shri Deba K.Sonowala, DRFor Respondent: Shri I Kama Sastry, AR
Section 14Section 68

…आयकर अपीऱीय अधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगााराि,न्याययक सदस्य एिं श्री डड.एस. सुन्दर ससंह, ऱेखा सदस्य के समऺ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अऩीऱ सं./I.T.A.No.108/Viz/2016 (ननधधारण वषा/Assessment Year:2012-13) Asst.Commissioner of Income Tax Vs. M/s.Sai Bhaskar Circle-2(1), Guntur Irons Limited 3-1-3/A, 3rd Lane Rajendra Nagar Guntur [PAN :AAMCS1675G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Shri Deba K.Sonowala, DR प्रत्यथी की…