DCIT v. Force Motors

133 Taxmann.com 71Income Tax Appellate Tribunal2021#13357 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 1963)Section 10A Section 135 (Companies Act Section 143(3)Section 144B Section 144C(13)Section 153(3)Section 1962)

Judgments citing DCIT v. Force Motors

Mankind Pharma Limited, Delhi vs. DCIT, Circle-1(1)(1), Meerut

In the result, the additional Ground No

ITA 2313/DEL/2022[2018-19]Status: DisposedITAT Delhi01 May 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Rajesh Kumar, CIT (DR)

Section 143(3)Section 144BSection 144C(13)Section 153(3)Section 270ASection 35Section 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2313/DEL/2022 Assessment Year 2018-19 Mankind Pharma Limited DCIT 208 Okhla Industrial Estate, Phase-III Vs. Circle-1(1)(1) Okhla Industrial Estate S.O. Tehkand Meerut South East Delhi TAN/PAN: AAACM9401C (Appellant) (Respondent) Appellant by: Shri Gaurav Jain, Adv. Shri Sudarshan Roy, Adv. Respondent by: Shri Rajesh Kumar, CIT (DR) Date of hearing: 08 02 2024 Date of pronouncement: 01 05 2024 O R D E R PER PRADIP KUMAR KEDIA-AM: The captioned…

Srf Limited, Delhi vs. ACIT, Circle- 1, Ltu, New Delhi

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

ITA 6252/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Nov 2023AY 2015-16

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2015-16] Srf Limited, Vs Acit, The Galleria, Dlf Mayur Vihar, Circle-1, Ltu, Unit No.236 & 237, Second Floor, New Delhi. Mayur Place, Noida Link Road, Mayur Vihar, Phase-I Extn., Delhi-110091. Pan-Aaacs0206P Appellant Respondent Appellant By Shri Pradeep Dinodia, Ca, Shri R.K.Kapoor, Adv. & Shri Harish Dhamija, Adv. Respondent By Shri Subhra Jyoti Chakraborty, Cit Dr Date Of Hearing 26.10.2023 Date Of Pronouncement 20.11.2023 Order

Section 115JSection 143(3)Section 234CSection 250(6)Section 271(1)(c)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2015-16] SRF Limited, vs ACIT, The Galleria, DLF Mayur Vihar, Circle-1, LTU, Unit No.236 & 237, Second Floor, New Delhi. Mayur Place, Noida Link Road, Mayur Vihar, Phase-I Extn., Delhi-110091. PAN-AAACS0206P APPELLANT RESPONDENT Appellant by Shri Pradeep Dinodia, CA, Shri R.K.Kapoor, Adv. & Shri Harish Dhamija, Adv. Respondent by Shri Subhra Jyoti Chakraborty, CIT DR Date of Hearing 26.10.2023 Date of Pronouncement 20.11.2023 ORDER PER KUL BHARAT, JM :…

M/S. Micro Labs Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Ltu, Bangalore

In the result, the appeal by the assessee is allowed

ITA 4/BANG/2014[2010-11]Status: DisposedITAT Bangalore04 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru

Section 115JSection 14ASection 35Section 35(2)(AB)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2010-11 M/s. Micro Labs Limited, Vs. The Assistant Commissioner 27, K.C.N. Towers, of Income Tax, LTU, Race Course Road, Bangalore. Bangalore. PAN: AABCM 2131N APPELLANT RESPONDENT Appellant by : Shri S. Parthasarathi, Advocate Respondent by : Smt. Nisha Padma, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 22.12.2022 Date of Pronouncement : 04.01.2023 O R D E R Per Padmavathy S., Accountant Member This appeal of the assessee arises out of the dir…

Super Seeds Pvt. Ltd., Ahmedabad vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result, Ground Number 2 of the appeal of the assessee is dismissed

ITA 260/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2015-16

Bench: Of The Final Hearing Of Appeal

For Appellant: NoneFor Respondent: Shri Shramdeep Sinha, Sr. D.R

Section 35Section 36(1)(va)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Super Seeds Pvt. Ltd. Dy. CIT, 302, C-Block, Heritage Circle-4(1)(1), Skyz, Prahlad Nagar, Vs Ahmedabad Ahmedabad-380015 (Respondent) PAN: AACCS9318Q (Appellant) Assessee by: None Revenue by: Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 02-08-2022 Date of pronouncement : 19-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (A…

Cadila Healthcare Ltd., Ahmedabad vs. DCIT, Circle-1(1)(2), Ahmedabad

Appeal are dismissed as not pressed

ITA 17/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad14 Sept 2022AY 2014-15

For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 115JSection 143(3)Section 14ASection 234BSection 234CSection 271(1)(c)Section 32Section 35

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Cadila Healthcare Ltd., DCIT, Zydus Tower, Opp. Iscon Circle-1(1)(2), Temple, Satellite Cross Vs Ahmedabad Road, Ahmedabad-15 (Respondent) PAN: AAACC6253G (Appellant) Assessee by: Shri Mukesh Patel, A.R. & Shri Jigar Patel, A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 21-06-2022 Date of pronouncement : 14-09-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against t…

Minilec India Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

The appeal is dismissed

ITA 1284/PUN/2018[2015-16]Status: DisposedITAT Pune29 Aug 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1284/Pun/2018 िनधा"रणवष" / Assessment Year : 2015-16 Milinec India Pvt. Ltd., The Dcit, Circle-14, Pune. 1073/1-2-3, Mulshi Pirangut, Vs Mutha Road, Mulshi, Pune – . 412111. Pan: Aabcm 2682 E Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2015-16 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 27.04.2018 Passed In Appeal No.Pn/Cit(A)- 7/Wd-14(4)/10216/2017-18, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 35Section 35(3)Section 43

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.1284/PUN/2018 िनधा"रणवष" / Assessment Year : 2015-16 Milinec India Pvt. Ltd., The DCIT, Circle-14, Pune. 1073/1-2-3, Mulshi Pirangut, Vs Mutha Road, Mulshi, Pune – . 412111. PAN: AABCM 2682 E Appellant/ Assessee Respondent /Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri S P Walimbe – DR Date of hearing 11/08/2022 Date of pronouncement 29/08/2022 आदेश/ ORDER Per S.S.Godara, JM: This assessee’s appeal for A…

Crest Composites & Plastics Pvt. Ltd., Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Ahmedabad

In the result, appeal of the assessee is allowed in respect of Ground

ITA 2917/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad23 Feb 2022AY 2014-15

For Appellant: Shri Rushin Patel for Shri M.J. Shah, A.RFor Respondent: Shri C.S. Sharma, Sr. D.R

Section 35Section 37Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2014-15 Crest Composites & DCIT, Plastics Pvt. Ltd. Circle-1(1)(2), 808, Abhishree Adroit, Vs Ahmedabad Judges Bungalow Road, (Respondent) Mansi Circle, Vastrapur, Ahmedabad-380054 PAN: AAACC6333R (Appellant) Revenue by: Shri C.S. Sharma, Sr. D.R. Assessee by: Shri Rushin Patel for Shri M.J. Shah, A.R. Date of hearing : 14-02-2022 Date of pronouncement : 23-02-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL…