Electricity Company Limited (262 ITR 97(Guj.) (ii) Jethahirji and Jethabhaj Ramdas v. CIT

120 ITR 792High Court1979#12111 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing Electricity Company Limited (262 ITR 97(Guj.) (ii) Jethahirji and Jethabhaj Ramdas v. CIT

HBA STUDIO PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal is allowed

ITA 4015/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Mar 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmam/S. Hba Studio Pvt. Ltd. Vs. Dcit, L-41, Connaught Circus, Circle-11(1), New Delhi-110001 New Delhi Pan – Aabch8171R (Appellant) (Respondent)

Section 143(3)Section 250(6)Section 28Section 37(1)

…1 ITA No. 4015/Del./2018 M/s. HBA Studio Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) (Through Video Conferencing) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. HBA Studio Pvt. Ltd. Vs. DCIT, L-41, Connaught Circus, Circle-11(1), New Delhi-110001 New Delhi PAN – AABCH8171R (APPELLANT) (RESPONDENT) Assessee by Shri Tapas Misra, Adv. Revenue by Shri Brij Mohan Singh, Sr. DR Date of hearing: 03.03.2022 Date of Pronouncement: 15.03.2022 ORDER PER ANUBHAV SHARMA, JM: The assessee has preferred this appeal against the order u/s 2…

M/S. FORETELL BUSINESS SOLUTIONS PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD- 3(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands allowed on the alternate claim

ITA 2217/BANG/2019[2016-17]Status: DisposedITAT Bangalore30 Nov 2021AY 2016-17

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Addl. CIT (DR)
Section 143(3)Section 234BSection 234DSection 28Section 36(1)(vii)Section 36(2)Section 37Section 37(1)Section 37o

…aced reliance on following decisions:  K. Raheja Development Corporation v. ACIT [2005] 2 SOT 744 (BANG.)  ITO vs. A.G. Gas Agency [1991] 38 ITD 589 (AHD.)  Maheshwari co. v. ITO [1984] 18 TTJ 326 (DEL.)  Jethabhai Hirji and Jethabhai Ramdas v. CIT [1979] 120 ITR 792 (BOM.)  ACIT v. OSN Infrastructure & Projects Pvt Ltd. ITA No.346/De1/2015 dated 20.04.2018.  Shriram EPC Ltd v. DCIT 1.T.A. Nos.1604 & 1740/CHNY/2016 dated 08.01.2020  CIT v. Mysore Sugar Co. Ltd [1962] 46 1TR 649 (SC)  TRF Ltd v. CIT [2010] 323 ITR 397 (SC)  Devi Films Private Ltd v. C1T, 75 ITR 301 (Mad)  CIT v. ITC Ltd [2015] 63 taxmann…

THE DCIT CIR 7(1), MUMBAI vs. M/S. PIRAMAL ENTERPRISES LTD., MUMBAI

In the result, appeal of the assessee in ITA

ITA 4345/MUM/2007[2003-2004]Status: DisposedITAT Mumbai05 Oct 2021AY 2003-2004

Bench: Known As Nicholas Piramal Mumbai - 400020 India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 Pan/Gir No.Aaacn4538P (Appellant) .. (Respondent) Dcit. Circle 7(1), Vs. M/S. Piramal Enterprises Ltd. Aayakar Bhavan (Formerly Known As Piramal Healthcare Mumbai - 400020 Ltd.,) (Before Known As Nicholas Piramal India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 Pan/Gir No.Aaacn4538P (Appellant) .. (Respondent) M/S. Piramal Enterprises Ltd. Vs. Deputy Commissioner Of Income (Formerly Known As Piramal Tax Healthcare Ltd.,) Range 7(3)(2), (Before Known As Nicholas Piramal Mumbai - 400020 India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 Pan/Gir No.Aaacn4538P (Appellant) .. (Respondent) M/S. Piramal Enterprises Limited

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Piramal Enterprises Ltd. Vs. Addl. Commissioner of Income (Formerly known as Piramal Tax Healthcare Ltd.,) Circle 7(1), Aayakar Bhavan (Before known as Nicholas Piramal Mumbai - 400020 India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 PAN/GIR No.AAACN4538P (Appellant) .. (Respondent) DCIT. Circle 7(1), Vs. M/s. Piramal Enterprises Ltd. Aayakar Bhavan (Formerly known as Piramal Healthcare Mumbai - 400020 Ltd.,) (Before known as Nicholas Piramal…

ADDL CIT -- 10(1), MUMBAI vs. AGC NETWORK LTD ( FORMERLY KNOWN AS AVAYA GLOBAL CONNECT LTD), MUMBAI

In the result, Revenue’s appeal is dismissed

ITA 5157/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Aug 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

…Trade Corporation v/s CIT, [1990] 186 ITR 412 (Bom.); ii) ACIT v/s Blue Dart Express Ltd., ITA no.6614/Mum./2007, dated 18.11.2009; iii) United Motors India Ltd. v/s ITO, [2010] 6 taxmann.com 32 (Mum.); and iv) Jethabhai Jirji Jethabhai Ramdas v/s CIT, [1979] 120 ITR 792 (Bom.). 25. The learned Departmental Representative strongly relying upon the observations of the Assessing Officer and learned Commissioner (Appeals) submitted, since there is no dispute to the fact that the assessee was in possession of the premises, it cannot be said that it has lost hope of recovery of the security deposit. More so, when the…

DCIT 11(2)(1), MUMBAI vs. SIMPLEX CASTINGS LTD, MUMBAI

ITA 2472/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 Nov 2016AY 2010-11

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: (A.Y : 2010-11)

For Appellant: Shri S.C. TiwariFor Respondent: Shri Narendra Kumar Chand
Section 143(3)

…thout any adverse evidence. In the course of hearing, reliance has been placed on the following judgments :- (1) CIT vs. Daulat Ram Rawatmull , 87 ITR 349 (SC) (2) Anis Ahmad & Sons v. CIT & Anr.,297 ITR 441(SC) (3) Jethabhai Hirji & Jethabhai Ramdas v. CIT, 120 ITR 792 (Bom) (4) CIT v. M/s. Nikunj Eximp Enterprises Pvt. Ltd., ITXA No.5604 of 2010 14. On the other hand, the ld. DR appearing for the Revenue has supported the order of Assessing Officer and in particular, has referred to the Remand report furnished by the Assessing Officer to CIT(A), copy of which has been placed in the Paper Book of assessee at p…

SIMPLEX CASTING LTD.,MUMBAI vs. DCIT(OSD)-3(1), MUMBAI

ITA 1562/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 Nov 2016AY 2010-11

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: (A.Y : 2010-11)

For Appellant: Shri S.C. TiwariFor Respondent: Shri Narendra Kumar Chand
Section 143(3)

…thout any adverse evidence. In the course of hearing, reliance has been placed on the following judgments :- (1) CIT vs. Daulat Ram Rawatmull , 87 ITR 349 (SC) (2) Anis Ahmad & Sons v. CIT & Anr.,297 ITR 441(SC) (3) Jethabhai Hirji & Jethabhai Ramdas v. CIT, 120 ITR 792 (Bom) (4) CIT v. M/s. Nikunj Eximp Enterprises Pvt. Ltd., ITXA No.5604 of 2010 14. On the other hand, the ld. DR appearing for the Revenue has supported the order of Assessing Officer and in particular, has referred to the Remand report furnished by the Assessing Officer to CIT(A), copy of which has been placed in the Paper Book of assessee at p…

M/S. SIVANANDHA MILLS LTD.,COIMBATORE vs. DCIT, COIMBATORE

In the result, ITA No.2106/Mds/13 is partly allowed for statistical purposes

ITA 2106/CHNY/2013[2010-11]Status: DisposedITAT Chennai17 Jun 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Dr. Milind Madhukar Bhusari, CIT
Section 143Section 143(1)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1216 & 2106/Mds/2013 "नधा"रण वष" /Assessment Years : 2009-10 & 2010-11 M/s. Sivanandha Mills Ltd., The Assistant Commissioner of 41, Periasamy Road (East), v. Income-tax / The DCIT, R.S.Puram, Company Circle-IV(2), Coimbatore-641002. Coimbatore. PAN AAKCS7439J (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by : Shri R.…

SIVANANDHA MILLS LIMITED,COIMBATORE vs. ACIT, COIMBATORE

In the result, ITA No.2106/Mds/13 is partly allowed for statistical purposes

ITA 1216/CHNY/2013[2009-10]Status: DisposedITAT Chennai17 Jun 2016AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Dr. Milind Madhukar Bhusari, CIT
Section 143Section 143(1)

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1216 & 2106/Mds/2013 "नधा"रण वष" /Assessment Years : 2009-10 & 2010-11 M/s. Sivanandha Mills Ltd., The Assistant Commissioner of 41, Periasamy Road (East), v. Income-tax / The DCIT, R.S.Puram, Company Circle-IV(2), Coimbatore-641002. Coimbatore. PAN AAKCS7439J (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर /Appellant by : Shri R.…

Electricity Company Limited (262 ITR 97(Guj.) (ii) Jethahirji and Jethabhaj Ramdas v. CIT (120 ITR 792) — Cited in 8 Judgments | BharatTax