DCIT v. Pidilite Industries Ltd.

107 Taxmann.com 91Reported decision2019#16449 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 112(1)Section 115JAASection 133(6)Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147

Judgments citing DCIT v. Pidilite Industries Ltd.

ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. La Renon Healthcare Pvt. Ltd., Ahmedabad

The appeal of the Revenue is dismissed, whereas the Cross Objection filed by the Assessee is allowed in part

ITA 165/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad06 Aug 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 142(1)Section 143(3)Section 14ASection 37(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “सी“, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No. 165 /Ahd/2020 - Asst.Year 2016-17 AND Cross Objection No.69/Ahd/2020 - Asst.Year 2016-17 (in ITA No.165/Ahd/2020 – AY 2016-17) The ACIT M/s.LA Renon Healthcare Pvt.Lt…

Hero Motocorp Ltd (As Successor of Hero Investment P.Ltd), New Delhi vs. DCIT, Circle 11(1), New Delhi

The appeal is allowed

ITA 1053/DEL/2023[2011-12]Status: DisposedITAT Delhi24 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu & Shri Anubhav Sharmaassessment Year: 2011-12

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2011-12 Hero Motocorp Ltd. (as successor of Vs DCIT, Circle-11(1), Hero Investment P. Ltd.), New Delhi. Plot no. 2, The Grand Plaza, Nelson Mandela Road, Vasant Kunj, Phase-II, New Delhi-110070. PAN- AAACH 0812 J APPELLANT RESPONDENT Assessee represented by Shri Ajay Vohra, Sr. Adv.; Shri Deepesh jain, CA; & Shri Shaurya Jain CA Department represented by Shri T. James Singson, CIT( DR) 20.05.2024 Date of hearing Date of pronouncement 24.07.2024 O R D E…

Lok Prakashan Ltd., Ahmedabad vs. The DCIT, Central Circle-1(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 131/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad27 Jul 2021AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri Vartil Chokshi, A.RFor Respondent: Shri Anshu Prakash, C.I.T.D.R with Shri S.S. Shukla Sr.D.R
Section 10Section 14A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 131/Ahd/2018 2011-12 M/s.Lok Prakashan Ltd., D.C.I.T, Gujarat Samachar Ltd., Circle-1(3), Khanpur, Ahmedabad. Ahmedabad. PAN No. AAACL2742F 2. 307/Ahd/2018 2011-12 D.C.I.T, The Principal Officer, Circle-1(3), Lok Prakashan Ltd., Ahmedabad. Gujarat Samachar Ltd., Khanpur, Ahmedabad. PAN No.…

Goyal & Co. (Const.) Pvt.Ltd., Ahmedabad vs. DCIT Circle-2(1) (1), Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 1758/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad16 Oct 2019AY 2014-15
For Appellant: Shri V.R. Chokshi, A.RFor Respondent: Shri L.P. Jain, Sr.DR
Section 115JSection 14ASection 36

…of the claim of the assessee. Page 8 of 17 ITA nos.1757-1758/AHD/2017 Asstt. Years 2013-14 & 2014-15 6.3 In this regard, we also find support and guidance from the order of Hon’ble Mumbai Tribunal in the case of DCIT v/s Pidilite Industries Ltd. reported in 107 Taxmann.com 91 wherein it was held that the AO is to form an opinion as to why the disallowance offered by the assessee, having regards to its accounts, was not satisfactory or correct. The aforesaid satisfaction of the AO is sine-qua-non, before acquiring jurisdiction under section 14A r.w. rule 8D of Income Tax Rules. The relevant headnotes of the orde…

Goyal & Co. (Const.) Pvt.Ltd., Ahmedabad vs. DCIT Circle-2(1) (1), Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 1757/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad16 Oct 2019AY 2013-14
For Appellant: Shri V.R. Chokshi, A.RFor Respondent: Shri L.P. Jain, Sr.DR
Section 115JSection 14ASection 36

…of the claim of the assessee. Page 8 of 17 ITA nos.1757-1758/AHD/2017 Asstt. Years 2013-14 & 2014-15 6.3 In this regard, we also find support and guidance from the order of Hon’ble Mumbai Tribunal in the case of DCIT v/s Pidilite Industries Ltd. reported in 107 Taxmann.com 91 wherein it was held that the AO is to form an opinion as to why the disallowance offered by the assessee, having regards to its accounts, was not satisfactory or correct. The aforesaid satisfaction of the AO is sine-qua-non, before acquiring jurisdiction under section 14A r.w. rule 8D of Income Tax Rules. The relevant headnotes of the orde…

DCIT v. Pidilite Industries Ltd. (107 Taxmann.com 91) — Cited in 5 Judgments | BharatTax