DCIT v. Gujarat Narmada Valley Fertilizers Co. Ltd.

42 Taxmann.com 438High Court2014#12823 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 115JBSection 32Section 143(3)Section 14ASection 250Section 142(1)Section 263Section 32(1)(ii)

Issues it is cited on

section 143personindiabusinessdocumentinterest

Judgments citing DCIT v. Gujarat Narmada Valley Fertilizers Co. Ltd.

DCIT-CENTRAL CIRCLE-3(4), MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2696/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Apr 2026AY 2020-21

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4),MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2695/MUM/2025[2019-20]Status: DisposedITAT Mumbai10 Apr 2026AY 2019-20

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4),MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2694/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Apr 2026AY 2018-19

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DCIT-CENTRAL CIRCLE-3(4), MUMBAI, MUMBAI vs. TRANSWORLD FURTICHEM PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue for the assessment year

ITA 2693/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Apr 2026AY 2017-18

Bench: Shri Om Prakash Kant

For Appellant: Dr. K. Shivram a/w Shri Rahul HakaniFor Respondent: Shri Himanshu Joshi, SR. DR
Section 250Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 2693/Mum./2025 ITA No.2694/Mum./2025 (Assessment Year : 2017-18) (Assessment Year: 2018-19) ITA No. 2695/Mum./2025 ITA No.2696/Mum./2025 (Assessment Year : 2019-20) (Assessment Year : 2020-21) DCIT – Central Circle – 3(4), Mumbai 413, Kautilya Bhawan, Bandra Kurla Complex, ……………. Appellant BKC, Mumbai – 400051, Mumbai. v/s Transworld Furtichem Private Limited, 1801, The Affairs Bldg, Palm Beach Road, Plot ……………. Respondent No.9, Sector – 17, Raigad…

DIWANTHAM TOLLWAY PRIVATE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -6, MUBMAI

In the result, the grounds of appeal

ITA 3711/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Oct 2025AY 2020-21

Bench: Shri Pawan Singh& Shri Prabhash Shankar(Physical Hearing) Diwantham Tollway Private Limited Pcit – 6, Mumbai Unit No. 603B, 6Th Floor, Godrej Bkkc, Room No. 501, 5Th Floor, Aayakar Vs Plot No. C-68, G Block, Bhavan, Maharishi Karve Road, Bandra Kurla Complex, Bandra (East), Mumbai – 400020. Mumbai – 400051. [Pan: Aagcd6193G] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 144BSection 254(1)Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Diwantham Tollway Private Limited PCIT – 6, Mumbai Unit No. 603B, 6th Floor, Godrej BKKC, Room No. 501, 5th Floor, Aayakar Vs Plot No. C-68, G Block, Bhavan, Maharishi Karve Road, Bandra Kurla Complex, Bandra (East), Mumbai – 400020. Mumbai – 400051. [PAN: AAGCD6193G] Appellant / Assessee Respondent / Revenue Assessee by Shri Vijay Mehta CA / AR Revenue by Shri Umashankar Prasad, CIT-DR Date of Institution 27.05.2025 Date of hearing 21.08.2025 Date of pron…

ACIT, CIR-1(1), RAJKOT, RAJKOT vs. SHRI RAJKOT DISTRICT CO OPERATIVE BANK LTD, RAJKOT

The appeal of the revenue is dismissed

ITA 188/RJT/2024[2015-16]Status: DisposedITAT Rajkot05 Aug 2025AY 2015-16

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.188/Rjt/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner Of Income- Vs. Rajkot District Co-Operative Bank Tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaar0564K (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr : 09/06 /2025 Date Of Hearing Date Of Pronouncement : 05/08 /2025

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 143(3)Section 36(1)Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL,RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.188/RJT/2024 िनधा"रणवष"/ Assessment Year: (2015-16) (Hybrid Hearing) Assistant Commissioner of Income- Vs. Rajkot District Co-Operative Bank tax, Circle-1 (1), Rajkot Limited Room No.502, Aayakar Bhawan, Jilla Bankbhavan, Kasturba Road, Race Course Ring Road, Rajkot- Opp: Chaudhary High School, 360001 Rajkot 360001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAAR0564K (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri…

M/S. SAMARATH REALITES,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2),, AHMEDABAD

In the result, the appeal of the assessee is treated as allowed as indicated above

ITA 1144/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2012-13
For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri S.S. Shukla, Sr. D.R
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH (Conducted Through Virtual Court) Before: Shri P.M. Jagtap, Vice President And Ms. Suchitra Kamble, Judicial Member ITA No. 1144 /Ahd/2017 Assessment Year 2012-13 M/s. Samarath Realities, DCIT, 304, Sahajanand Shopping Circle-1(2), Centre, Opp. Rajasth High Vs Ahmedabad School, Shaibag, (Respondent) Ahmedabad PAN: ABSFS4866M (Appellant) Assessee by: Shri S.N. Divatia, A.R. Revenue by: Shri S.S. Shukla, Sr. D.R. Date of hearing : 25-01-2022 Date of pronouncement : 25-03-2022 आदेश/ORDER PER : P.M. JAGTAP, VICE PRESIDENT:- This is an appeal file…

ACIT. CIRCLE-3(1)(2), MUMBAI vs. M/S EIPR INDIA PVT LTD., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 7471/MUM/2018[2014-15]Status: DisposedITAT Mumbai07 Feb 2022AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – Circle – 3(1)(2) V. M/S. Eipr India Pvt. Ltd., Room No. 607, 6Th Floor G-11, Tulsiani Chambers Aayakar Bhavan, M.K. Road Fress Press Journal Marg Mumbai - 400020 Nariman Point Mumbai - 400021 Pan: Aaace9094M (Appellant) (Respondent) Assessee By : Shri Nitesh Joshi Department By Shri B.K. Bagchi

For Appellant: Shri Nitesh Joshi
Section 14ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – Circle – 3(1)(2) v. M/s. EIPR India Pvt. Ltd., Room No. 607, 6th Floor G-11, Tulsiani Chambers Aayakar Bhavan, M.K. Road Fress Press Journal Marg Mumbai - 400020 Nariman Point Mumbai - 400021 PAN: AAACE9094M (Appellant) (Respondent) Assessee by : Shri Nitesh Joshi Department by Shri B.K. Bagchi Date of Hearing : 11.11.2021 Date of Pronouncement : 07.02.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the revenue ag…

DCIT v. Gujarat Narmada Valley Fertilizers Co. Ltd. (42 Taxmann.com 438) — Cited in 8 Judgments | BharatTax