CSEC Ltd. v. DCIT

134 Taxmann 647High Court2004#8355 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 143(2)Section 250Section 11Section 12ASection 142(1)Section 144B

Issues it is cited on

section 246a(1)(a)section 12a(2)doctrine of mergersection 246section 143(1)(a)non-speaking ordersection 246aregular assessmentregistration under section 12ascrutiny assessmentsection 234bsection 24

Judgments citing CSEC Ltd. v. DCIT

M/S. PINNACCLE EDUCATIONAL TRUST,SODEPUR vs. DCIT, CIRCLE 1(1), EXEMPT, , KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 591/KOL/2025[2023-24]Status: DisposedITAT Kolkata29 Sept 2025AY 2023-24

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 11Section 143Section 143(1)Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 591/KOL/2025 Assessment Year: 2023-24 M/s. Pinnaccle Educational DCIT, Circle 1(1), Exempt, Trust Vs. Kolkata (Appellant) (Respondent) PAN: AABTP3684J Appearances: Assessee represented by : Sunil Surana, C.A. Department represented by : Sanat Kumar Raha, CIT(DR). Date of concluding the hearing : 05-August-2025 Date of pronouncing the order : 29-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order…

M/S. BATA INDIA LTD., ,KOLKATA vs. DDIT, CPC, , BENGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1073/KOL/2025[2020-2021]Status: DisposedITAT Kolkata25 Jul 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 115PSection 143Section 143(1)Section 143(3)Section 144BSection 144C(3)Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1073/KOL/2025 Assessment Year: 2020-21 M/s. Bata India Ltd. DDIT, CPC, Bengaluru Vs. (Appellant) (Respondent) PAN: AABCB1043Q Appearances: Assessee represented by : Siddharth Jhajharia, FCA. Department represented by : Manas Mondal, Addl. CIT, Sr. DR. Date of concluding the hearing : 23-July-2025 Date of pronouncing the order : 25-July-202…

UNIVERSAL BIOMASS ENERGY PRIVATE LIMITED,GURUHARSAHAI vs. INCOME TAX OFFICER WARD-3(1), FEROZEPUR

In the result, the appeal of the assessee is allowed

ITA 267/ASR/2024[2018-19]Status: DisposedITAT Amritsar24 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 246ASection 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 267/Asr/2024 Assessment Year: 2018-19 Universal Biomass Energy Pvt. Vs. NFAC, Ltd.Guruharsahai Distt. Delhi. Ferozepur. [PAN:-AAACU9777B] (Appellant) (Respondent) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh. Ravinder Mittal, CIT. DR Date of Hearing 20.05.025 Date of Pronouncement 24.06.2025 ORDER Per: Udayan Dasgupta, J.M.: This appeal filed by assessee against order of Ld. CIT (A), NFAC, Delhi, passed u/s 250 dated 22.03.2024 emanated…

INFOSOFT GLOBAL P LTD.,KOLKATA vs. DCIT, CIR. 1(1), KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 501/KOL/2024[2020-21]Status: DisposedITAT Kolkata21 Mar 2025AY 2020-21

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(1)Section 143(3)Section 250

…judicial pronouncements in the cases of M.P. Madhyam vs. DCIT in ITA No. 424 & 426/IND/2022 order dated 30.08.2023, National Stock Exchange of India Limited vs. DCIT in ITA No. 732/MUM/2023 order dated 22.09.2023 and CESC Ltd. and Another vs. DCIT reported in 134 Taxmann 647. The case laws relied upon by the Ld. AR have been examined. It is observed that in the case of M.P. Madhyam (supra) the issue related to the intimation issued u/s 143(1) of the Act after the notice u/s 143(2) of the Act was issued. In the case of National Stock Exchange of India Limited (supra) the issue related to adjustment u/s 143(1)(a)(i…

INNO vs. OURCE SERVICES PRIVATE LIMITED,MUMBAIVS.DCIT, 14(1)(1), MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 3424/MUM/2024[AY 2021-22]Status: DisposedITAT Mumbai29 Jan 2025

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22 Innovsource Services Pvt. Ltd., Dcit, 14(1)(1), 501, Jolly Board Tower 1, I-Think Aayakar Bhavan, Maharshi Karve Vs. Techno Campus Kanjurmarg-East, Road, New Marine Lines, Mumbai-400042. Churchgate, Mumbai-400020. Pan No. Aaeci 0979 D Appellant Respondent

For Appellant: Mr. Nitesh JoshiFor Respondent: 06/01/2025
Section 143Section 143(1)Section 143(1)(a)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2021-22 Innovsource Services Pvt. Ltd., DCIT, 14(1)(1), 501, Jolly Board Tower 1, I-Think Aayakar Bhavan, Maharshi Karve Vs. Techno Campus Kanjurmarg-East, Road, New Marine Lines, Mumbai-400042. Churchgate, Mumbai-400020. PAN NO. AAECI 0979 D Appellant Respondent Assessee by : Mr. Nitesh Joshi : Ms. Pradnya Gholap, Sr. DR Revenue by : 06/01/2025 Date of Hearing : 29/01/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by…

MSTC LTD,KOLKATA vs. JURISDICTIONAL ASSESSING OFFICER, CIR-1(1), KOLKATA. , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 623/KOL/2024[2021-22]Status: DisposedITAT Kolkata01 Oct 2024AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2021-22

For Appellant: Shri Prasun Bhattacharya, ARFor Respondent: Shri Manjeet Singh, CIT, DR
Section 143(1)Section 143(3)Section 144BSection 154Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2021-22 MSTC Ltd., Jurisdictional Assessing Plot No. CF-18/2, Street No. Officer, Circle 1(1), Kolkata, 175, AA-1C, New Town, Vs Aayakar Bhawan, P-7, Kolkata, - 700156 Chowringhee Square, (PAN: AACCM0021E) Kolkata - 700069 (Appellant) (Respondent) Present for: Appellant by : Shri Prasun Bhattacharya, AR Respondent by : Shri Manjeet Singh, CIT, DR Date of Hearing : 04.07.2024 Date of Pronouncement : 01.10.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: T…

ALEXIS MULTI SPECIALITY HOSPITAL PVT. LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 55/NAG/2023[2018-19]Status: DisposedITAT Nagpur18 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao

For Appellant: Shri Kapil HiraniFor Respondent: Shri Abhay Y. Marathe
Section 143(1)(a)Section 37Section 40A(3)Section 40A(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER SMC MATTER ITA no.55/Nag./2023 (Assessment Year : 2018–19) Alexis Multi–Specialty Hospital Pvt. Ltd. 347, New Colony, Chaoni, Nagpur 440 001 ……………. Appellant PAN – AAHCA1186B v/s Dy. Commissioner of Income Tax ……………. Respondent Central Processing Centre, Bengaluru Assessee by : Shri Kapil Hirani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 12/09/2024 Date of Order – 18/09/2024 O R D E R The present appeal has been filed by the assessee challenging the impugned order dated 31/12/2022, passed by the lea…

M/S M.P. MADHYAM,BHOPAL vs. THE DCIT ( CPC ), BHOPAL

In the result, appeals of assessee for A

ITA 426/IND/2022[2017-18]Status: DisposedITAT Indore30 Aug 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11(1)(a)Section 143(1)Section 143(2)Section 143(3)Section 234B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 424 & 426/Ind/2022 (Assessment Years:2016-17 & 2017-18) M.P. Madhyam DCIT (CPC) 40, Jail Road Arera Hills Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAJM 0294J Assessee by Shri Sumit Nema Sr. Advocate and Shri Gagan Tiwari, Advocate Revenue by Shri Simran Bhullar, CIT-DR Date of Hearing 29.08.2023 Date of Pronouncement 30.08.2023 O R D E R Per Vijay Pal Rao, JM: These two appeals by the assesse…

M/S M.P. MADHYAM,BHOPAL vs. THE DCIT ( CPC ), BHOPAL

In the result, appeals of assessee for A

ITA 424/IND/2022[2016-17]Status: DisposedITAT Indore30 Aug 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11(1)(a)Section 143(1)Section 143(2)Section 143(3)Section 234B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 424 & 426/Ind/2022 (Assessment Years:2016-17 & 2017-18) M.P. Madhyam DCIT (CPC) 40, Jail Road Arera Hills Bangalore Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAJM 0294J Assessee by Shri Sumit Nema Sr. Advocate and Shri Gagan Tiwari, Advocate Revenue by Shri Simran Bhullar, CIT-DR Date of Hearing 29.08.2023 Date of Pronouncement 30.08.2023 O R D E R Per Vijay Pal Rao, JM: These two appeals by the assesse…

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

ITA 2900/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2899/CHNY/2019[2009-10]Status: DisposedITAT Chennai06 Apr 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2898/CHNY/2019[2008-09]Status: DisposedITAT Chennai06 Apr 2023AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 188/CHNY/2019[2007-08]Status: DisposedITAT Chennai06 Apr 2023AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे%ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"",एवं (ी अ"ण खोडिपया, माननीय लेखा सद) के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI ARUN KHODPIA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.188 & 2898 to 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 to 2010-11 v. M/s.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., of Income Tax, C-98, SIPCOT Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [PAN:AAACS 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant…