G.D. Foods and Manufacturing (India) (P.) Ltd. v. Assistant Director of Income-tax

152 Taxmann.com 323High Court2023#12203 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 115JB Section 143(3)Section 250 Section 37(1)Section 139(1)Section 2(24)(x)Section 263 Section 36(1)(va)

Issues it is cited on

section 36(1)(va)section 36(1)section 36 section 115j section 37(1)section 115jb section 10 section 37 section 115 section 143(1)section 11 prescribed

Judgments citing G.D. Foods and Manufacturing (India) (P.) Ltd. v. Assistant Director of Income-tax

Unimed Technologies Limited, Halol vs. The Asstt. Commissioner of Income Tax, Circle-2(1)(1), Vadodara

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1425/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &

Section 115JSection 143(3)Section 250Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “D“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER 1. आयकर अपील सं /ITA No.1423/Ahd/2024 – Asst.Year 2017-18 2. आयकर अपील सं /ITA No.1425/Ahd/2024 – Asst.Year 2017-18 1. The ACIT 1. Unimed Technologies Ltd. बनाम/ Race Course Baska Ujiti Road Baska v/s. Vadodara – 390 007 Halol Dist., Panchmahal., Panchmahal – 389 350 2. Unimed Technologies 2. The ACIT Ltd. Circle-2(1)(1) Baska Ujiti Road Baska Vadodara – 390 007 Halol Dist., Panchmahal., Panchmah…

Assistant Commissioner of Incometax, Race Course, Vadodara vs. Unimed Technologies Limited, Halol Panchmahal

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1423/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &

Section 115JSection 143(3)Section 250Section 263

Srei Equipment Finance Limited, Kolkata vs. DCIT, Circle 11(1), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1019/KOL/2025[2018-2019]Status: DisposedITAT Kolkata15 Sept 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Srei Equipment Finance Commissioner Of Income-Tax Limited (Appeals), 86C, Vishwakarma, National Faceless Appeal Vs. Topsia Road (South), Topsia, Centre, Delhi Kolkata-700046 (Appellant) (Respondent) Pan No. Aakcs3431L Assessee By : Shri S.K. Tulsiyan & Miss Lata Goyal, Ars Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 15.09.2025

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri Sanat Kumar Raha, DR

Section 115JSection 135Section 45Section 45ISection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM SREI Equipment Finance Commissioner of Income-tax Limited (Appeals), 86C, Vishwakarma, National Faceless Appeal Vs. Topsia Road (South), Topsia, Centre, Delhi Kolkata-700046 (Appellant) (Respondent) PAN No. AAKCS3431L Assessee by : Shri S.K. Tulsiyan & Miss Lata Goyal, ARs Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 14.08.2025 Date of pronouncement: 15.09.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appe…

Stellar Refractories Private Limited, Nagpur vs. Deputy Commissioner of Income Tax, Circle-1, Nagpur

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

ITA 420/NAG/2022[2020-21]Status: DisposedITAT Nagpur06 Jun 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Abhay Y. Marathe

Section 143(1)Section 143(1)(a)Section 234CSection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.420/Nag./2022 (Assessment Year : 2020–21) Stellar Refractories Pvt. Ltd. S–3/S–4, Ashoka Residency North Ambazari Road, Dharampeth Extn. ……………. Appellant Shivaji Nagar, Nagpur 440 010 PAN – AAICS4249Q v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–1, Nagpur Assessee by : Shri Rajesh Loya Revenue by : Shri Abhay Y. Marathe Date of Hearing – 06/06/2024 Date of Order – 06/06/2024 O R D E R PER K.M. ROY, A.M. The instant appeal has been preferred by the ass…

Ahluwalia Contracts India Ltd, New Delhi vs. ACIT, Central Circle-31, New Delhi

The appeal is allowed with consequential effect to be given by Ld

ITA 44/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Mar 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2017-18 Ahluwalia Contracts India Ltd., Vs Acit, A-177, Okhla Industrial Area, Central Circle-31, Phase I, New Delhi. New Delhi – 110 020. Pan: Aabca4304K (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate & Shri Vishal Sehgal, Ca Revenue By : Shri Kanav Bali, Sr. Dr Date Of Hearing : 15.02.2024 Date Of Pronouncement : 29.02.2024 Order

For Appellant: Shri K. Sampath, Advocate &For Respondent: Shri Kanav Bali, Sr. DR

Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2017-18 Ahluwalia Contracts India Ltd., Vs ACIT, A-177, Okhla Industrial Area, Central Circle-31, Phase I, New Delhi. New Delhi – 110 020. PAN: AABCA4304K (Appellant) (Respondent) Assessee by : Shri K. Sampath, Advocate & Shri Vishal Sehgal, CA Revenue by : Shri Kanav Bali, Sr. DR Date of Hearing : 15.02.2024 Date of Pronouncement : 29.02.2024 ORDER PER ANUBHAV SHARMA, JM: This is appeal preferred by the Assessee against the order dated 17.…

Srei Equipment Finance Limited., Kolkata vs. ACIT, N E-A.C, Delhi. / AO, Circle 11(1), Kolkata, Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1198/KOL/2023[2018-19]Status: DisposedITAT Kolkata19 Feb 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 10

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी संजय गग","या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri Sanjay Garg , Judicial Member & Shri Rajesh Kumar, Accountant Member] I.T.A. No. 1198/Kol/2023 Assessment Year: 2018-19 SREI Equipment Finance Limited Vs. ACIT, NEAC, Delhi/ AO, Circle- 11(1), Kolkata (PAN: AAKCS 3431 L) Appellant / (अपीलाथ") Respondent / (!"यथ") Date of Hearing / सुनवाई 10.01.2024 क% "त'थ Date of Pronouncement/ 19.02.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri S.K. Tulsiyan, Advocate Lata Goyal, ACA "नधा"0रती क%…

B4S Solutions P.Ltd, New Delhi vs. DCIT, Central Circle-13, New Del;Hi

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 3047/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Nov 2023AY 2018-19

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Advocate

Section 10(34)Section 143(1)Section 154

…I.T.A. No. 3047/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.3047/Del/2022 िनधा"रणवष"/Assessment Years: 2018-19 B4S Solutions Pvt. Ltd., DCIT, बनाम CH. No. 206-207, Vs. Ansal Satyam, Central Circle : 13, RDC, Raj Nagar, Ghaziabad. New Delhi. PAN No. AABCB4705D अपीलाथ" / Appellant ""यथ"/ Respondent Shri Akhilesh Kumar, िनधा"रतीक"ओरसे /Assessee by : Advocate; राज"वक"ओरसे / Department by Shri Kanv Bali, : Sr. D. R. 16/11/2023 सुनवाईक"तारीख/ Date of hearing : उ"ोषणाक"ता…

Chw Forge Pvt. Ltd., Ghaziabad vs. DCIT, Spl Range 2(4), Ghaziabad

In the result, appeal of the assessee is allowed

ITA 2980/DEL/2022[2020-21]Status: DisposedITAT Delhi16 Oct 2023AY 2020-21

Bench: Sh. Chandra Mohan Garg & Sh. Pradip Kumar Kediachw Forge Pvt. Ltd. Vs. Dcit Near Hapur Road Flyover, Special Range 2(4) Maliwara, Ghaziabad, Ghaziabad Uttar Pradesh - 201 001 Pan No. Aaacc 6049 C (Appellant) (Respondent) Assessee By Shri Manoj Singhal, C.A. Revenue By Shri N. K. Bansal, Sr. D.R. Date Of Hearing: 19.07.2023 Date Of Pronouncement: 16.10.2023 Order Per Pradip Kumar Kedia, Am :

Section 143Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER CHW Forge Pvt. Ltd. Vs. DCIT Near Hapur Road Flyover, Special Range 2(4) Maliwara, Ghaziabad, Ghaziabad Uttar Pradesh - 201 001 PAN No. AAACC 6049 C (APPELLANT) (RESPONDENT) Assessee by Shri Manoj Singhal, C.A. Revenue by Shri N. K. Bansal, Sr. D.R. Date of hearing: 19.07.2023 Date of Pronouncement: 16.10.2023 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeal…