Gail India ltd. v. JCIT

211 Taxmann 587Reported decision2012#13149 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also reported as

27 Taxmann.com 97

Sections most often in play

Section 139Section 142(1)Section 143(3)Section 147Section 148

Judgments citing Gail India ltd. v. JCIT

Wheels India Ltd., Chennai vs. ACIT Ltu-1, Chennai

In the result, appeal filed by the assessee is allowed

ITA 696/CHNY/2025[2012-13]Status: DisposedITAT Chennai26 Aug 2025AY 2012-13

Bench: Ms. Padmavathy. S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.696/Chny/2025 िनधा"रण वष"/Assessment Year: 2012-13 V. M/S. Wheels India Ltd., The Acit, No.21, Annasalai Patullos Road, Large Taxpayer Unit-1, Chennai-600 002. Chennai. [Pan: Aaacw 0315 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 115JSection 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI एमएस। प"ावती एस, लेखा सद" एवं एवं एवं एवं "ी मनु कुमार िग"र, "ाियक सद" के सम" BEFORE MS. PADMAVATHY. S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No.696/Chny/2025 िनधा"रण वष"/Assessment Year: 2012-13 v. M/s. Wheels India Ltd., The ACIT, No.21, Annasalai Patullos Road, Large Taxpayer Unit-1, Chennai-600 002. Chennai. [PAN: AAACW 0315 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.R. Vijayaraghavan, Advocate : ""यथ" क" ओर से /Respondent by Ms. Gautham…

Torrent Power Ltd., Ahmedabad vs. The ACIT., Range-8, Ahmedabad

In the result cross objection filed by the assessee is partly allowed for statistical purposes

ITA 776/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad08 Dec 2021AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Vinod Tanwani, CIT.D.R
Section 143(3)Section 254

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 1577/Ahd/2015 2006-07 Torrent Power Limited, D.C.I.T.,(OSD) Torrent House, Nr. Circle-8, Dinesh Hall, Off Ashram Ahmedabad. Road, Ahmedabad-380009. PAN: AACCT0294J 2. 776/Ahd/2012 2008-09 Torrent Power Limited, A.C.I.T., Ahmedabad. Range-8, Ahmedabad. PAN: AACCT0294J 3. 738/Ahd/2012 2008-09…

Gail (India) Ltd vs. Addl. CIT, Range-12

In the result, the ITA No

ITA 859/DEL/2006[2002-2003]Status: DisposedITAT Delhi27 Nov 2020AY 2002-2003

Bench: Shri N.K. Billaiya & Ms. Madhumita Roy

For Appellant: Sh. Rohit Jain, Adv.; MsFor Respondent: Ms. Sunita Singh, CIT(DR)
Section 14A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCE) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 301/DEL/2006; 858 & 859/DEL/2006 [Assessment Years: 2000-01; 2001-02 & 2002-03] M/s GAIL (INDIA) LTD., VS. ADDL. CIT, RANGE-12, 16, BHIKAJI CAMA PLACE, C.R. BUILDING, NEW DELHI NEW DELHI (PAN : AAACG1209J) [Appellant] [Respondent] Date of Hearing : 24.11.2020 Date of Pronouncement : 27.11.2020 Assessee by : Sh. Rohit Jain, Adv.; Ms. Deepshree Rao, CA & Sh. Vibhu Gupta, CA Revenue by : Ms. Sunita Singh, CIT(DR) ORDER P…

Gail (India) Ltd vs. Addl. CIT, Range-12

In the result, the ITA No

ITA 858/DEL/2006[2001-2002]Status: DisposedITAT Delhi27 Nov 2020AY 2001-2002

Bench: Shri N.K. Billaiya & Ms. Madhumita Roy

For Appellant: Sh. Rohit Jain, Adv.; MsFor Respondent: Ms. Sunita Singh, CIT(DR)
Section 14A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCE) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 301/DEL/2006; 858 & 859/DEL/2006 [Assessment Years: 2000-01; 2001-02 & 2002-03] M/s GAIL (INDIA) LTD., VS. ADDL. CIT, RANGE-12, 16, BHIKAJI CAMA PLACE, C.R. BUILDING, NEW DELHI NEW DELHI (PAN : AAACG1209J) [Appellant] [Respondent] Date of Hearing : 24.11.2020 Date of Pronouncement : 27.11.2020 Assessee by : Sh. Rohit Jain, Adv.; Ms. Deepshree Rao, CA & Sh. Vibhu Gupta, CA Revenue by : Ms. Sunita Singh, CIT(DR) ORDER P…

Mr. Rajan Mahajan Dgm (F&A) vs. Addl. CIT, Range-12

In the result, the ITA No

ITA 301/DEL/2006[2000-2001]Status: DisposedITAT Delhi27 Nov 2020AY 2000-2001

Bench: Shri N.K. Billaiya & Ms. Madhumita Roy

For Appellant: Sh. Rohit Jain, Adv.; MsFor Respondent: Ms. Sunita Singh, CIT(DR)
Section 14A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCE) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 301/DEL/2006; 858 & 859/DEL/2006 [Assessment Years: 2000-01; 2001-02 & 2002-03] M/s GAIL (INDIA) LTD., VS. ADDL. CIT, RANGE-12, 16, BHIKAJI CAMA PLACE, C.R. BUILDING, NEW DELHI NEW DELHI (PAN : AAACG1209J) [Appellant] [Respondent] Date of Hearing : 24.11.2020 Date of Pronouncement : 27.11.2020 Assessee by : Sh. Rohit Jain, Adv.; Ms. Deepshree Rao, CA & Sh. Vibhu Gupta, CA Revenue by : Ms. Sunita Singh, CIT(DR) ORDER P…

Torrent Energy Ltd., (New Merged With Torrent Power Ltd.), Ahmedabad vs. DCIT Circle 4(1)(2), Ahmedabad

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

ITA 2035/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad26 Mar 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.2035/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-13

For Appellant: Shri V.R. Chokshi, ARFor Respondent: Shri S.K. Dev, Sr.DR
Section 115JSection 14ASection 35D

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2035/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-13 Torrent Energy Ltd. Vs. DCIT, Cir.4(1)(2) Ahmedabad. (Now Merged with Torrent Power Ltd.) Ahmedabad PAN : AACCT 8570 B अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Assessee by : Shri V.R. Chokshi, AR Revenue by : Shri S.K. Dev, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 14/02/2019 घोषणा क" तार"ख /Date of Pronouncement: 26/03/2019 आदेश/O R D E R PER RAJP…

Torrent Energy Ltd., Ahmedabad vs. The Income Tax Officer, Ward-8(1), Ahmedabad

ITA 1562/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad19 Mar 2019AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 1562/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2011-12 ) बनाम/ Torrent Energy Ltd. The Ito Torrent House Ward-8(1) Vs. Nr.Dinesh Hall Ahmedabad Ashram Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacct 8570 B (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant By : Shri S.N. Soparkar & Shri Parikh Shah, Ar ""यथ" क" ओर से/Respondent By: Shri G.C. Daxini, Sr.Dr सुनवाई क" तार"ख/ Date Of Hearing 28/01/2019 घोषणा क" तार"ख /Date Of Pronouncement 19/03/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeal Has Been Filed At The Instance Of The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)–8, Ahmedabad [Cit(A) In Short] Vide Appeal No.Cit(A)-Xiv/516/13-14 Dated 12.03.2015 Arising In The Assessment Order Passed Under S.143(3) Of The Income Tax Act, 1961(Here-In-After Referred To As "The Act") Dated 21/02/2014 Relevant To Assessment Year (Ay) 2011-12. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. In Law & In The Facts & Circumstances Of The Appellant'S Case, The Learned Cit(A) Has Grossly Erred In Dismissing Ground No. 1 Of The Appellant'S Appeal Before Him Challenging The Very Validity Of The Assessment Order Torrent Energy Ltd. Vs. Ito Asst.Year - 2011-12 Impugned Before Him, On The Ground That It Was General In Nature & Did Not Require Adjudication By Him.

For Appellant: Shri S.N. Soparkar &For Respondent: Shri G.C. Daxini, Sr.DR
Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1562/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2011-12 ) बनाम/ Torrent energy Ltd. The ITO Torrent House Ward-8(1) Vs. Nr.Dinesh Hall Ahmedabad Ashram Road, Ahmedabad "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCT 8570 B (अपीलाथ"/Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Appellant by : Shri S.N. Soparkar & Shri Parikh Shah, AR ""यथ" क" ओर से/Respondent by: Shri G.C. Daxini, Sr.DR सुनवाई क" तार"ख/ Date of Hearing 28/01/2019 घोषणा क" तार"ख /D…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero MotoCorp Limited, JCIT, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi PAN: AAACH0812J (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…

Gail India ltd. v. JCIT (211 Taxmann 587) — Cited in 8 Judgments | BharatTax