FFE Minerals India Pvt. Ltd. v. JCIT

98 Taxmann.com 170High Court2018#10823 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Judgments citing FFE Minerals India Pvt. Ltd. v. JCIT

ACIT, Circle-7(1), New Delhi vs. Dj Energy Pvt. Ltd., New Delhi

In the result, appeal of Revenue is dismissed

ITA 7893/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Mar 2023AY 2016-17

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhryacit Vs. Dj Energy Pvt. Ltd. Circle – 7(1) A-2, East Of Kailash, New Delhi New Delhi-110 065 Pan No. Aaccd 9286 G (Appellant) (Respondent) Assessee By Shri K. Sampath Shri V. Rajakumar, Adv. Revenue By Shri T. James Singson, Cit-D.R. Date Of Hearing: 23.03.2023 Date Of Pronouncement: 31.03.2023 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 19.07.2019 Passed By The Commissioner Of Income Tax (Appeals)-3 New Delhi Relating To Assessment Year 2016-17. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :- Acit Vs. Dj Energy Pvt. Ltd. 2 3. Assessee Is A Company Stated To Be Engaged In The Business Of Production, Collection & Distribution Of Electricity. Assessee Electronically Filed Its Return Of Income For A.Y. 2016-17 On 16.10.2016 Declaring Loss Of Rs.134,14,17,821/-. The Case Of The Assessee Was Selected For Scrutiny & Thereafter Assessment Was Framed U/S 143(3) Wherein The Total Loss Was Assessed At Rs.119,00,86,573/-.

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ACIT Vs. DJ Energy Pvt. Ltd. Circle – 7(1) A-2, East of Kailash, New Delhi New Delhi-110 065 PAN No. AACCD 9286 G (APPELLANT) (RESPONDENT) Assessee by Shri K. Sampath Shri V. Rajakumar, Adv. Revenue by Shri T. James Singson, CIT-D.R. Date of hearing: 23.03.2023 Date of Pronouncement: 31.03.2023 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the Revenue is directed against the order dated 19.07.2019 passed by the Commissioner of Income Tax (Appeals)-3…

Skf Engineering & Lubrication India Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 534/BANG/2022[2012-13]Status: DisposedITAT Bangalore26 Sept 2022AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S.Skf Engineering & Lubrication Vs. Jcit, Circle - 4(1)(1) India Pvt. Ltd. Bmtc Building (Formerly Lincoln Helios (India) Ltd & 80 Feed Road, 6Th Block, Skf Engineering & Lubrication India Ltd Koramangala No.249/250, Bommasandra Bengaluru 560095 Indl. Area, Phase 3, Hosur Road Bengaluru 560099 Pan – Aaacl2061P (Appellant) (Respondent) Assessee By: Shri Deepak Chopra, Ca Revenue By: Smt. Priyadarshini Baseganni, Addl. Cit

For Appellant: Shri Deepak Chopra, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT
Section 143Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member SKF Engineering & Lubrication vs. JCIT, Circle - 4(1)(1) India Pvt. Ltd. BMTC Building (formerly Lincoln Helios (India) Ltd & 80 Feed Road, 6th Block, SKF Engineering & Lubrication India Ltd Koramangala No.249/250, Bommasandra Bengaluru 560095 Indl. Area, Phase 3, Hosur Road Bengaluru 560099 PAN – AAACL2061P (Appellant) (Respondent) Assessee by: Shri Deepak Chopra, CA Revenue by: Smt. Priyadarshini Baseganni, Addl. CIT Date of hearing: 22/09/2022 Date of pron…

Andhra Pradesh Gas Power Corporation Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

In the result, assessee’s appeals are allowed

ITA 2094/HYD/2018[2015-16]Status: DisposedITAT Hyderabad19 Nov 2019AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Sri V. SivakumarFor Respondent: Sri Y.V.S.T. Sai, CIT-DR
Section 115JSection 143(3)Section 148Section 37

…s above, he placed reliance upon the following case laws: i) Hon'ble Supreme Court in the case of Rotork Controls India (P) Ltd reported in 180 Taxmann 422 (SC) dated 12.5.2009. ii) Hon'ble Madras High Court in the case of FFE Minerals India P Ltd reported in 98 Taxmann.com 170 (Mad.) dated 13.8.2018. iii) Hon'ble Karnataka High Court in the case of Micro Land Ltd reported in 18 Taxmann.com 80 (Kar.) dated 21.9.2010. iv) ITAT Pune Bench in the case of Thermax Babcock & Wilcox Ltd (2001) 79 ITD 63 (Pune)(TM). 9. Having regard to the rival contentions and the material on record, we find that the assessee had enter…

Andhra Pradesh Gas Power Corporation Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

In the result, assessee’s appeals are allowed

ITA 2093/HYD/2018[2012-13]Status: DisposedITAT Hyderabad19 Nov 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Sri V. SivakumarFor Respondent: Sri Y.V.S.T. Sai, CIT-DR
Section 115JSection 143(3)Section 148Section 37

…s above, he placed reliance upon the following case laws: i) Hon'ble Supreme Court in the case of Rotork Controls India (P) Ltd reported in 180 Taxmann 422 (SC) dated 12.5.2009. ii) Hon'ble Madras High Court in the case of FFE Minerals India P Ltd reported in 98 Taxmann.com 170 (Mad.) dated 13.8.2018. iii) Hon'ble Karnataka High Court in the case of Micro Land Ltd reported in 18 Taxmann.com 80 (Kar.) dated 21.9.2010. iv) ITAT Pune Bench in the case of Thermax Babcock & Wilcox Ltd (2001) 79 ITD 63 (Pune)(TM). 9. Having regard to the rival contentions and the material on record, we find that the assessee had enter…

Andhra Pradesh Gas Power Corporation Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad

In the result, assessee’s appeals are allowed

ITA 2092/HYD/2018[2011-12]Status: DisposedITAT Hyderabad19 Nov 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Sri V. SivakumarFor Respondent: Sri Y.V.S.T. Sai, CIT-DR
Section 115JSection 143(3)Section 148Section 37

…s above, he placed reliance upon the following case laws: i) Hon'ble Supreme Court in the case of Rotork Controls India (P) Ltd reported in 180 Taxmann 422 (SC) dated 12.5.2009. ii) Hon'ble Madras High Court in the case of FFE Minerals India P Ltd reported in 98 Taxmann.com 170 (Mad.) dated 13.8.2018. iii) Hon'ble Karnataka High Court in the case of Micro Land Ltd reported in 18 Taxmann.com 80 (Kar.) dated 21.9.2010. iv) ITAT Pune Bench in the case of Thermax Babcock & Wilcox Ltd (2001) 79 ITD 63 (Pune)(TM). 9. Having regard to the rival contentions and the material on record, we find that the assessee had enter…

DCIT, New Delhi vs. M/S Ircon International Ltd., New Delhi

In the result, all the three appeals of the assessee for A

ITA 3805/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member ITA Nos. 1825/Del/2005, 705/Del/2006 & 3804/Del/2008 Assessment Years: 2001-02, 2002-03 & 2003-04 IRCON International Limited, vs. Addl. C.I.T., Range-11, Palika Bhawan, R.K. Puram New Delhi. Sector-13, New Delhi (PAN: AAACI0684H) (Appellant) (Respondent) ITA No. 2234/Del/2005& 3805/Del/2008 Assessment Year: 2001-02& 2003-04 Dy. C.I.T., Range-11(1), vs. IRCON International Limited, New Delhi. Palika Bhawan, R.K. Puram Sector-13, New Delhi (Appellant) (Responden…

Ircon International Ltd., New Delhi vs. DCIT, Circle-11(1), Delhi

In the result, all the three appeals of the assessee for A

ITA 705/DEL/2006[2002-2003]Status: DisposedITAT Delhi31 Oct 2019AY 2002-2003

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member ITA Nos. 1825/Del/2005, 705/Del/2006 & 3804/Del/2008 Assessment Years: 2001-02, 2002-03 & 2003-04 IRCON International Limited, vs. Addl. C.I.T., Range-11, Palika Bhawan, R.K. Puram New Delhi. Sector-13, New Delhi (PAN: AAACI0684H) (Appellant) (Respondent) ITA No. 2234/Del/2005& 3805/Del/2008 Assessment Year: 2001-02& 2003-04 Dy. C.I.T., Range-11(1), vs. IRCON International Limited, New Delhi. Palika Bhawan, R.K. Puram Sector-13, New Delhi (Appellant) (Responden…

DCIT, Circle-11(1) vs. Ircon International Ltd

In the result, all the three appeals of the assessee for A

ITA 2234/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member ITA Nos. 1825/Del/2005, 705/Del/2006 & 3804/Del/2008 Assessment Years: 2001-02, 2002-03 & 2003-04 IRCON International Limited, vs. Addl. C.I.T., Range-11, Palika Bhawan, R.K. Puram New Delhi. Sector-13, New Delhi (PAN: AAACI0684H) (Appellant) (Respondent) ITA No. 2234/Del/2005& 3805/Del/2008 Assessment Year: 2001-02& 2003-04 Dy. C.I.T., Range-11(1), vs. IRCON International Limited, New Delhi. Palika Bhawan, R.K. Puram Sector-13, New Delhi (Appellant) (Responden…

Ircon International Limited, New Delhi vs. ACIT, New Delhi

In the result, all the three appeals of the assessee for A

ITA 3804/DEL/2008[2003-04]Status: DisposedITAT Delhi31 Oct 2019AY 2003-04

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member ITA Nos. 1825/Del/2005, 705/Del/2006 & 3804/Del/2008 Assessment Years: 2001-02, 2002-03 & 2003-04 IRCON International Limited, vs. Addl. C.I.T., Range-11, Palika Bhawan, R.K. Puram New Delhi. Sector-13, New Delhi (PAN: AAACI0684H) (Appellant) (Respondent) ITA No. 2234/Del/2005& 3805/Del/2008 Assessment Year: 2001-02& 2003-04 Dy. C.I.T., Range-11(1), vs. IRCON International Limited, New Delhi. Palika Bhawan, R.K. Puram Sector-13, New Delhi (Appellant) (Responden…

Ircon International Ltd vs. Addl. CIT, Range-11

In the result, all the three appeals of the assessee for A

ITA 1825/DEL/2005[2001-2002]Status: DisposedITAT Delhi31 Oct 2019AY 2001-2002

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

Section 80HSection 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri O.P. Kant, Accountant Member ITA Nos. 1825/Del/2005, 705/Del/2006 & 3804/Del/2008 Assessment Years: 2001-02, 2002-03 & 2003-04 IRCON International Limited, vs. Addl. C.I.T., Range-11, Palika Bhawan, R.K. Puram New Delhi. Sector-13, New Delhi (PAN: AAACI0684H) (Appellant) (Respondent) ITA No. 2234/Del/2005& 3805/Del/2008 Assessment Year: 2001-02& 2003-04 Dy. C.I.T., Range-11(1), vs. IRCON International Limited, New Delhi. Palika Bhawan, R.K. Puram Sector-13, New Delhi (Appellant) (Responden…

FFE Minerals India Pvt. Ltd. v. JCIT (98 Taxmann.com 170) — Cited in 10 Judgments | BharatTax