G.B. Bros and Konda Rajagopala Chetty v. ITO

133 ITR 687High Court#8354 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Issues it is cited on

section 80ib(2)section 11bsection 80ib(4)section 36(l)(iii)section 36(l)initial assessment yearsanctioning authoritysection 43(1)section 80hhcsection 80ibenduring benefitsection 80i

Judgments citing G.B. Bros and Konda Rajagopala Chetty v. ITO

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of proceedings u/s 147 of the Act, it was stated when Unit-2 was set up in assessment year 2000-01, no such proceedings were initiated and the…

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of proceedings u/s 147 of the Act, it was stated when Unit-2 was set up in assessment year 2000-01, no such proceedings were initiated and the…

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of proceedings u/s 147 of the Act, it was stated when Unit-2 was set up in assessment year 2000-01, no such proceedings were initiated and the…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of proceedings u/s 147 of the Act, it was stated when Unit-2 was set up in assessment year 2000-01, no such proceedings were initiated and the…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of proceedings u/s 147 of the Act, it was stated when Unit-2 was set up in assessment year 2000-01, no such proceedings were initiated and the…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of proceedings u/s 147 of the Act, it was stated when Unit-2 was set up in assessment year 2000-01, no such proceedings were initiated and the…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of proceedings u/s 147 of the Act, it was stated when Unit-2 was set up in assessment year 2000-01, no such proceedings were initiated and the…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of proceedings u/s 147 of the Act, it was stated when Unit-2 was set up in assessment year 2000-01, no such proceedings were initiated and the…

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of proceedings u/s 147 of the Act, it was stated when Unit-2 was set up in assessment year 2000-01, no such proceedings were initiated and the…

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250Section 32Section 43(1)Section 80I

…, we rely upon the decisions of various courts of law I.T.A. Nos.288 to 294/Asr/2015 33 i.e.i) CIT vs. Paul Brothers 216 ITR 548 (Bombay) ii) G.B. Bros and Konda Rajagopala Chetty vs. ITO 262 ITR 774 (AP) iii) CIT vs. Bhilai Engineering Corporation (P) ltd. 133 ITR 687 (MP) iv) ITO vs. Laxmi Packers (2007) 14 SOT 303 that once deduction has been allowed in the initial assessment year, it cannot be re-examined in the succeeding assessment years. As regards the initiation of proceedings u/s 147 of the Act, it was stated when Unit-2 was set up in assessment year 2000-01, no such proceedings were initiated and the…

DCIT, CIRCLE- 8(1), NEW DELHI vs. EBIX SOFTWARE INDIA PVT. LTD., NEW DELHI

ITA 5274/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2020AY 2013-14

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 10ASection 115J

…349 ITR 309 (Bom) CIT vs. Western Outdoor Interactive (P) Ltd. vi) 349 ITR 150 (Bom) Direct Information (P) Ltd. Vs. ITO vii) 123 ITR 669 (Guj) C.I.T. v Saurashtra Cement and Chemicals. viii) 267 ITR 774 (AP) G.B. Bros and Konda Rajagopala Chetty vs. ITO ix) 133 ITR 687 (MP) CIT vs. Bhilai Enginering Corporation x) ITA No. 477/2013 dated 28.7.2014 (Kar) M/s Ace Multi Axes Systems Ltd. Vs. DCIT xi) 244 Taxman 217 (SC) CIT v. Defree Engineering (P) Ltd. xii) 209 Taxman 76 (Mad)(Mag) Sterilite Industries (India) Ltd. v. ACIT xiii) 243 Taxman 408 (Mad) CIT v. P.S. Velusamy 35. The ld. Counsel for the assessee submi…

DCIT CC 3(4) CE RG 3, MUMBAI vs. SAMIR NARAIN BHOJWANI, MUMBAI

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 1124/MUM/2017[2012-13]Status: DisposedITAT Mumbai19 Jul 2019AY 2012-13
For Appellant: Shri Yogesh A. Thar/ ChaitanyaFor Respondent: Shri Laxmi Vora Prasad Gude
Section 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1124Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) Dy. Commissioner of बिधम/ Shri Samir Narain Bhojwani 1st Floor, Samir Complex, St. Income Tax, CC-3(4), Vs. Central Range-3 Andres Road, Opp. Holy Room No.1915, 19th Floor, Family Hospital, Bandra Air India Bldg, Nariman (W), Mumbai-400050. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABPB9150H (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri Laxmi Vora Prasad Gude (DR) Assessee by: Shri Yo…

ACIT CC 3(4) CEN RG 3, MUMBAI vs. SAMIR NARIAN BHOJWANI, MUMBAI

In the result, appeal filed by the revenue is hereby dismissed and the cross-objection filed by the assessee is hereby ordered to be dismissed

ITA 331/MUM/2015[2009-10]Status: DisposedITAT Mumbai12 Oct 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.331/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10) बिधम/ Acit-Cc-3(4) Central Shri Samir Narain Bhojwani 1St Floor, Samir Complex, St. Range-3 Vs. Andrews Road, Opp, Holy Room No. 401, 4Th Floor, Family Hospital, Bandra Aayakar Bhavan, Mumbai- (W), Mumbai-400050. 400020. Co. No.134/Mum/2016 (Arising Out Of Ita. No. 331/Mum/2015) (निर्धारण वर्ा / Assessment Year: 2009-10) बिधम/ Shri Samir Narain Bhojwani Acit-Cc-24 & 26 1St Floor, Samir Complex, St. Room No. 401, 4Th Floor, Vs. Andrews Road, Opp, Holy Aayakar Bhavan, Mumbai- Family Hospital, Bandra 400020. (W), Mumbai-400050. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aabpb9150H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) आयकर अपील सं/ I.T.A. No.6807/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ Acit Cc-24 & 26 Central Shri Samir Narain Bhojwani 1St Floor, Samir Complex, St. Range-5 Vs. Andrews Road, Opp. Holy Room No.404, 4Th Floor Family Hospital, Bandra Aayakar Bhavan, Mumbai- (W), Mumbai-400050. 400020. Co. No.41/Mum/2016 (Arising Out Of Ita. No. 6153/Mum/2014) (निर्धारण वर्ा / Assessment Year: 2009-10) बिधम/ Shri Samir Narain Bhojwani Acit Cc-24 & 26 Central 1St Floor, Samir Complex, St. Range-5 Vs. Andrews Road, Opp. Holy Room No.404, 4Th Floor Family Hospital, Bandra Aayakar Bhavan, Mumbai-

For Appellant: Shri Yogesh TharFor Respondent: Shri R. Manjunatha
Section 132Section 139(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.331/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10) बिधम/ ACIT-CC-3(4) Central Shri Samir Narain Bhojwani 1st Floor, Samir Complex, St. Range-3 Vs. Andrews Road, Opp, Holy Room No. 401, 4th Floor, Family Hospital, Bandra Aayakar Bhavan, Mumbai- (W), Mumbai-400050. 400020. CO. No.134/Mum/2016 (Arising out of ITA. No. 331/Mum/2015) (निर्धारण वर्ा / Assessment Year: 2009-10) बिधम/ Shri Samir Narain Bhojwani ACIT-CC-24 & 26 1st Floor, Samir Complex, St. Room No. 401, 4th Floor, Vs…