Finance Corporation Ltd. (55 ELT 433)(SC) Commissioner Of Income Tax v. Thana Electricity Supply Ltd (

122 Taxmann 330High Court2002#13341 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 119 Section 143(3)Section 2(19)Section 263 Section 80P(2)(d)

Issues it is cited on

section 263 section 26 opportunity of being heard section 143(3)india document interest

Judgments citing Finance Corporation Ltd. (55 ELT 433)(SC) Commissioner Of Income Tax v. Thana Electricity Supply Ltd (

NITYANAND BAUG CO OPERATIVE SOCIETY LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX , MUMBAI

In the result, appeal is allowed in the above terms

ITA 2209/MUM/2024[2018-19]Status: DisposedITAT Mumbai19 Jul 2024AY 2018-19

Bench: Shri. Br Baskaran & Shri. Raj Kumar Chauhannityanand Baug Co-Operative Vs. Principal Commissioner Of Society Limited Income Tax Plot No. 80/83, Nity Anand Baug, R. Tower No. 6, Vashi Railway C. Marg, Chembur, Mumbai – 400 Station, Commercial Complex, 074. Vashi Navi Mumbai – 400 Pan: Aaaan6410C 703. (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 263Section 80PSection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI. BR BASKARAN, ACCOUNTANT MEMBER AND SHRI. RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Nityanand Baug Co-operative Vs. Principal Commissioner of Society Limited Income Tax Plot No. 80/83, Nity Anand Baug, R. Tower No. 6, Vashi Railway C. Marg, Chembur, Mumbai – 400 Station, Commercial Complex, 074. Vashi Navi Mumbai – 400 PAN: AAAAN6410C 703. (Appellant) (Respondent) Assessee Represented by : Shri. Dinesh R. Shah & Shri. B. R. Vyas Department Represented by : Shri. Dr. Mahesh Akhade, CIT DR. Date of conclusion of Hearing : 01.07.2024 Date of Pronoun…

ASSTT. COMM. OF INCOME TAX 6(1)(1) , MUMBAI vs. M/S CENTURY TEXTILES & INDUSTRIES LTD , MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 2647/MUM/2022[2012-13]Status: DisposedITAT Mumbai27 Mar 2023AY 2012-13

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadaleacit, 6(1)(1) Vs. M/S Century Textiles Room No. 502, 5Th & Industrials Ltd Floor, Aayakar Bhavan, 2Nd Floor, Century Mk Road, Bhavan, Dr. Annie Mumbai-400020. Beasant Road, Worli, Mumbai – 400030. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc2659Q Appellant .. Respondent Appellant By : Mr.Jogendra Singh.Dr Respondent By : Mr. Chaitanya D. Joshi.Ar Date Of Hearing 31.01.2023 Date Of Pronouncement 24.02.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A), Passed U/S 250 Of The Act.

For Appellant: Mr.Jogendra Singh.DRFor Respondent: Mr. Chaitanya D. Joshi.AR

Section 10(34)Section 10(35)Section 115JSection 143(1)Section 143(2)Section 14ASection 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ACIT, 6(1)(1) Vs. M/s Century Textiles Room No. 502, 5th & Industrials Ltd Floor, Aayakar Bhavan, 2nd Floor, Century MK Road, Bhavan, Dr. Annie Mumbai-400020. Beasant Road, Worli, Mumbai – 400030. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACC2659Q Appellant .. Respondent Appellant by : Mr.Jogendra Singh.DR Respondent by : Mr. Chaitanya D. Joshi.AR Date of Hearing 31.01.2023 Date of Pronouncement 24.02.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed…

VODAFONE IDEA LTD (ERSTWHILE ADITYA BIRLA TELECOM LTD),MUMBAI vs. PCIT-CIRCLE 5, MUMBAI

ITA 662/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blevodafone Idea Limited V. Pcit – Circle 5 {Erstwhile Known As Aditya Birla Telecom Limited} Room No. 515, 5Thfloor Birla Centurion, 10Th Floor Aayakar Bhavan, M.K. Road Plot No. 794, B Wing Mumbai - 400020 Pandurang Budhkar Marg Worli, Mumbai – 400030 Pan: Aaacb2100P (Appellant) (Respondent) Assessee Represented By Shri J. D. Mistry : Shri Madhur Aggarwal & Shri Ninad Patade Department Represented By : Shri Achal Sharma

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER Vodafone Idea Limited v. PCIT – Circle 5 {Erstwhile Known as Aditya Birla Telecom Limited} Room No. 515, 5thFloor Birla Centurion, 10th Floor Aayakar Bhavan, M.K. Road Plot No. 794, B Wing Mumbai - 400020 Pandurang Budhkar Marg Worli, Mumbai – 400030 PAN: AAACB2100P (Appellant) (Respondent) Assessee Represented by Shri J. D. Mistry : Shri Madhur Aggarwal & Shri Ninad Patade Department Represented by : Shri Achal Sharma Date of Hearing : 07.09.2022…

HUBTOWN LTD.,MUMBAI vs. PR. CIT (CENTRAL)-4, MUMBAI

ITA 696/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Apr 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri M.Balaganeshआअसं.696/मुं/2021(िन.व. 2015-16) Hubtown Limited, Cts No. 469A, Hubtown Seasons, 1, R.C. Marg, Chembur (East), Mumbai-400071. Pan: Aaaca6101D ...... अपीलाथ" /Appellant बनाम Vs. Pcit (Central), Room No. 663, 6Th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Vijay Mehta "ितवादी "ारा/Respondent By : Sh. Purushottam Tripuri, Cit-Dr सुनवाई की ितिथ/ Date Of Hearing : 01/02/2022 घोषणा की ितिथ/ Date Of Pronouncement : 26/04/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Principle Commissioner Of Income Tax (Central)-4, Mumbai [Hereinafter Referred To As ‘The Pcit’] Dated 30.03.2021 For Assessment Year (Ay) 2015-16 Passed Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

For Appellant: Sh. Vijay MehtaFor Respondent: Sh. Purushottam Tripuri, CIT-DR

Section 263Section 80I

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच” मुंबई "ी िवकास अव"थी, "ाियक सद" एवं "ी एम.बालागनेश, लेखा सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER आअसं.696/मुं/2021(िन.व. 2015-16) Hubtown Limited, CTS No. 469A, Hubtown Seasons, 1, R.C. Marg, Chembur (East), Mumbai-400071. PAN: AAACA6101D ...... अपीलाथ" /Appellant बनाम Vs. PCIT (Central), Room No. 663, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Sh. Vijay Mehta "ितवादी "ारा/Respondent by : Sh. Purushot…

ACIT, JODHPUR vs. M/S. HASWANI HANDICRAFTS, JODHPUR

In the result, this appeal of the Revenue is dismissed

ITA 235/JODH/2017[2012-13]Status: DisposedITAT Jodhpur01 Feb 2021AY 2012-13

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Haswani Handicrafts, Central Circle-2, B-2, Bank Colony, Ummaid Jodhpur. Bhawan Palace Road, Rai Ka Bag, Jodhpur. Pan No. Aabfh 5114 P

Section 132Section 132(4)Section 153ASection 69BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER A.C.I.T. Vs. M/s Haswani Handicrafts, Central Circle-2, B-2, Bank Colony, Ummaid Jodhpur. Bhawan Palace Road, Rai Ka Bag, Jodhpur. PAN No. AABFH 5114 P Revenue by Shri A.S. Yadav, JCIT DR Assessee by Shri Ajay Moondra, CA Date of Hearing 4.11.2020 Date of Pronouncement 01/02/2021 O R D E R PER BENCH The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-2, Jodhpur dated 20/02/2017 for A.Y. 2012-13 wherein the Revenue has raised fol…

DCIT, BANGALORE vs. M/S TOSHIBA SOFTWARE (INDIA) PVT. LTD.,, BANGALORE

Appeal is dismissed and the

ITA 808/BANG/2016[2010-11`]Status: DisposedITAT Bangalore09 Jun 2017

Bench: Shri. A. K. Garodia & Shri. Lalit Kumari.T.A No.808/Bang/2016 (Assessment Year : 2010-11) Joint Commissioner Of Income-Tax (Osd), Circle -12(4), Bengaluru .. Appellant V. M/S. Toshiba Software (India) P. Ltd, (Erstwhile Toshiba Embedded Software (India) P Ltd, No.3A, “Essae Vishnavi Solitaire”, 3Rd Block, Koramangala, Bengaluru .. Respondent Pan : Aagcs4693C

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. M. K. Biju, JCIT

Section 10A

…ITA.808 & 748/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T.A No.808/Bang/2016 (Assessment Year : 2010-11) Joint Commissioner of Income-tax (OSD), Circle -12(4), Bengaluru .. Appellant v. M/s. Toshiba Software (India) P. Ltd, (erstwhile Toshiba Embedded Software (India) P Ltd, No.3A, “Essae Vishnavi Solitaire”, 3rd Block, Koramangala, Bengaluru .. Respondent PAN : AAGCS4693C I.T.A No.748/Bang/2016 (Assessment Year : 2010-11) (By the Assessee) Assessee by : Shri. K. R. Vasudevan, Advo…

ASST CIT 17(2), MUMBAI vs. KHIMJI VISARAM & SONS, MUMBAI

In the result, appeal of the department is dismissed

ITA 904/MUM/2015[2008-09]Status: DisposedITAT Mumbai17 Apr 2017AY 2008-09

Bench: Shri Dt Garasia, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Anuj Kisnadwala, AR

Section 143(3)Section 40Section 40aSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI DT GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM I.T.A. No. 904/Mum/2015 Assessment Year: 2008-09 ACIT- 12(3) M/s Khimji Visram & Sons, (Mumbai-400020 21, Mittal Chambers, 228, Vs. Nariman Point, Mumbai-400021 PAN: AAAFK4773G : (Appellant) (Respondent) : Shri Rajesh Kumar Yadav, DR Appellant by : Shri Anuj Kisnadwala, AR Respondent by Date of Hearing : 16/03/2017 Date of Pronouncement : 17/04/2017 O R D E R PER D. T. GARASIA, JM: The captioned appeal by the Revenue is directed against the order of the CIT(A)-23, Mumbai dated 11/11/2014, perta…