Deputy Commissioner of Income Tax v. Simplex Concrete Piles (India) Ltd.

254 CTR 221Supreme Court of India2012#24011 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 115BBESection 13Section 133(6)Section 139Section 142Section 143(3)

Judgments citing Deputy Commissioner of Income Tax v. Simplex Concrete Piles (India) Ltd.

Assistant Commissioner of Income Tax (Central Circle), Bareilly vs. Varunarjun Trust, Lucknow

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

…I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.619 & 620/Lkw/2024 Assessment Year: 202015-16 & 16-17 A.C.I.T., Vs. Varunarjun Trust Central Circle, B-1153, Indira Nagar, Bareilly. Lucknow. PAN:AABTV5968K (Appellant) (Respondent) Appellant by Shri R. K. Agarwal, CIT (D.R.) Respondent by Shri Rakesh Garg, Advocate O R D E R PER BENCH: These two appeals have been filed by Revenue pertaining to assessment years 2015-16 and 2016-1…

Assistant Commissioner of Income Tax, Central Circle, Bareilly vs. Varunarjun Trust, Lucknow

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

…I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.619 & 620/Lkw/2024 Assessment Year: 202015-16 & 16-17 A.C.I.T., Vs. Varunarjun Trust Central Circle, B-1153, Indira Nagar, Bareilly. Lucknow. PAN:AABTV5968K (Appellant) (Respondent) Appellant by Shri R. K. Agarwal, CIT (D.R.) Respondent by Shri Rakesh Garg, Advocate O R D E R PER BENCH: These two appeals have been filed by Revenue pertaining to assessment years 2015-16 and 2016-1…

ITO 3(1)(4), Mumbai vs. Everlon Synthetics P.Ltd, Mumbai

In the result, the appeal filed by the Revenue in ITA N0

ITA 6965/MUM/2013[2006-07]Status: DisposedITAT Mumbai23 May 2016AY 2006-07

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 6965/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) Income Tax Officer 3(1)(4), M/S Everlon Synthetics बनाम/ R. No. 666, Pvt. Ltd., V. Aayakar Bhawan,M.K. Road, 67, Regent Chambers, Mumbai – 400 020. 208 Nariman Point, Mumbai – 400 021 "थायी लेखा सं./Pan : Aaace0860H (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

Section 115JSection 139Section 143(3)Section 147Section 148Section 148(2)

…, the issue of notice u/s 148 should be treated as nullity and also the consequential proceedings against the assessee company be dropped . The assessee company relied upon the following decisions:- 1. (2010) 320 ITR 561 (SC), Kelvinator India Ltd. 2. (2012)254 CTR 221(SC), Simplex Concrete Piles India Ltd. 3. (2012) 252 CTR 78 (Bom. HC), Monitor India (P) Ltd. 4. (2012) 68 DTR 85 (Bom), NYK Line (India) Ltd. 5. (2011)349 ITR 150 (Bom), Direct Information P. Ltd. 6. (2010) 332 ITR 587 (Bom), IOT Infrastructure & Energy Services Ltd. 7. (2010) 331 ITR 236 (Bom), Jet Airways India Ltd. 8. (2010)329 ITR 257 (Bom),…

Deputy Commissioner of Income Tax v. Simplex Concrete Piles (India) Ltd. (254 CTR 221) — Cited in 3 Judgments | BharatTax