How many judgments cite General Motors India (P.) Ltd. v. Dy. CIT?

46 judgments on BharatTax cite General Motors India (P.) Ltd. v. Dy. CIT (25 Taxmann.com 364), spanning 2015 to 2025.

Which sections of the Income Tax Act does General Motors India (P.) Ltd. v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 139, Section 142(1), Section 143(2), Section 250, Section 32(1), Section 32(2).

General Motors India (P.) Ltd. v. Dy. CIT

25 Taxmann.com 364High Court2012#2524 most cited

What is General Motors India (P.) Ltd. v. Dy. CIT authority for?

Section 44AB (tax audit) does not apply where the assessee is not engaged in a business or profession and consequently has no income under the head 'profits and gains from business or profession'.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2015 to 2025.

Also referred to as

General Motors India (P.) Ltd. v. Dy. CIT · Section 44AB · applicability of tax audit · no business income · profits and gains of business or profession · tax audit exemption · business income · professional income · 210 Taxmann 20

Also reported as

210 Taxmann 20

Sections most often in play

Section 139 Section 142(1)Section 143(2)Section 250 Section 32(1)Section 32(2)Section 33B Section 35(4)

Issues it is cited on

profits and gains of business or profession previous year section 143 section 14 nfac business

Judgments citing General Motors India (P.) Ltd. v. Dy. CIT

J.K.Fenner (India) Limited, Chennai vs. JCIT, Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1060/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Jan 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.1059 to 1063/Chny/2016 & ITA Nos.947 & 1846/Chny/2017 (िनधा"रणवष" / Assessment Years: 2008-09 to 2014-15) M/s.J.K.Fenner (India) Limited The JCIT /The ACIT, बनाम/ Corporate Range-1/ Corporate (Formerly known as M/s Fenner (India) Ltd.) No.3, Madurai-Melakkal Road, Vs. Circle-1, Madurai. Kochadai, Madurai-625 016. "थायीलेखास…

J.K.Fenner (India) Limited, Chennai vs. JCIT, Madurai

Appeal stand dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1059/CHNY/2016[2008-09]Status: DisposedITAT Chennai21 Jan 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate) – Ld. ARFor Respondent: Shri M. Murali, Ld. CIT-DR

Section 14ASection 32(2)

Commissioner of Income Tax (Large Taxpayers Units), Kolkata vs. M/S. Hindustan Copper Ltd

ITAT/8/2018HC Calcutta01 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260ASection 32Section 32(2)

…OD-12 ITAT/8/2018 IA No.GA/2/2018 (Old No.GA/64/2018) IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE COMMISSIONER OF INCOME TAX, (LARGE TAXPAYERS UNITS), KOLKATA -Versus- M/S. HINDUSTAN COPPER LIMITED Appearance: Ms. Sucharita Biswas, Adv. ...for the appellant. Mr. J. P. Khaitan, Sr. Adv. Mr. Sourav Chunder, Adv. Mr. Biman Kumar Saha, Adv. Mr. Jayanta Dutta, Adv. Mr. Atanu Mondal, Adv. ...for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 1st December, 2021. The Court : Thi…

Principal Commissioner of Income Tax, Kolkata - 4, Kolkata vs. M/S Jct Liimited

ITAT/162/2017HC Calcutta25 Nov 2021

Bench: : The Hon’Ble Justice T.S. Sivagnanam A N D The Hon’Ble Justice Hiranmay Bhattacharyya Date: November 25, 2021. Appearance : Mr. P.K. Bhowmick, Adv. … For The Appellant Mr. Asim Choudhury, Adv. … For The Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act, In Brevity) Is Directed Against The Order Dated 1St June, 2016 Passed By The Income Tax Appellate Tribunal “D” Bench, Kolkata In Ita No.1983/Kol/2013 For The Assessment Year 2008-09. The Revenue Has Framed The Following Substantial Questions Of Law For Our Consideration: “(A) Whether On The Facts & In The Circumstances Of The Case The Learned Tribunal Was Erred In Law In

Section 2Section 260ASection 263Section 32

…OD – 36 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE IA NO:GA/2/2017 (OLD NO. GA/1419/2017) IN ITAT/162/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-4, KOLKATA VS. M/S. JCT LIMITED BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date: November 25, 2021. Appearance : Mr. P.K. Bhowmick, Adv. … for the appellant Mr. Asim Choudhury, Adv. … for the respondent The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, in brevity) is directed against the order dated 1st June, 2016 passed by the…

ACIT, Circle-2, Bharuch vs. Sns Textiles Limited, Ankleshwar

In the result, the appeal of the Revenue is dismissed

ITA 407/SRT/2019[2008-09]Status: DisposedITAT Surat09 Nov 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Assistant Commissioner Of M/S Sns Textiles Ltd. Income Tax Circle-2, 330-A, Opp. Atul Products Vs Bharuch, 2Nd Floor, Harikunj Ltd., Gidc, Ankleshwar- Building, Above Bank Of 393002 Baroda, Station Road, Pan : Aadcs 4565 N Bharuch-392001 Appellant / Revenue Respondent / Assessee

Section 254(1)Section 260ASection 32(2)(iii)Section 72(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Assistant Commissioner of M/s SNS Textiles Ltd. Income Tax Circle-2, 330-A, Opp. Atul Products Vs Bharuch, 2nd Floor, Harikunj Ltd., GIDC, Ankleshwar- Building, Above Bank of 393002 Baroda, Station Road, PAN : AADCS 4565 N Bharuch-392001 Appellant / Revenue Respondent / assessee Assessee by Written Submission Revenue by Shri Ritesh Mishra– CIT-DR Date of hearing 14.10.2021 Date of pronouncement 09.11.2021 Order under section 254(1) of Income Tax…

Triveni Glass Limited, Allahabad vs. Income Tax Officer Ward 2(3), Allahabad

In the result, the appeal filed by assessee in ITA no

ITA 21/ALLD/2020[2013-14]Status: DisposedITAT Allahabad14 Oct 2021AY 2013-14

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR

Section 143(3)Section 154Section 253(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD [THROUGH VIRTUAL COURT] BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER& SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos.19 to 21/ALLD/2020 Assessment Years: 2012-13& 2013-14 Triveni Glass Ltd Income Tax Officer, Ward 1, Kanpur Road, Allahabad-211001, U.P. v. II(3), 38, M. G. Marg, Civil Lines, Allahabad- 211001, U.P. PAN:AAACT8795L (Appellant) (Respondent) Appellant by: Ms. Tanu Singhal, CA Respondent by: Shri A. K. Singh,Sr. DR Date of hearing: 19.07.2021& 10.09.2021 Date of pronouncement: 14.10.2021 O R D E R PER BENCH: These threeappeals bearing I…

Triveni Glass Limited, Allahabad vs. Income Tax Officer Ward 2(3), Allahabad

In the result, the appeal filed by assessee in ITA no

ITA 20/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR

Section 143(3)Section 154Section 253(3)

Triveni Glass Limited, Allahabad vs. Income Tax Officer Ward 2(3), Allahabad

In the result, the appeal filed by assessee in ITA no

ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR

Section 143(3)Section 154Section 253(3)

ACIT, New Delhi vs. M/S. Central Electronics Ltd., New Delhi

In the result, the appeal filed by the Revenue in ITA No

ITA 4102/DEL/2016[2006-07]Status: DisposedITAT Delhi16 May 2019AY 2006-07

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2006-07] The A.C.I.T. Vs. M/S Central Electronics Ltd Circle - 5(2) 781, Desh Bandhu Gupta Road Delhi Karol Bagh, New Delhi Pan: Aaacc 1261 G [Appellant] [Respondent] Date Of Hearing : 14.05.2019 Date Of Pronouncement : 16.05.2019

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Abhishek Kumar, Sr. DR

Section 32(2)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K.N. CHARY, JUDICIAL MEMBER [Assessment Year: 2006-07] The A.C.I.T. Vs. M/s Central Electronics Ltd Circle - 5(2) 781, Desh Bandhu Gupta Road Delhi Karol Bagh, New Delhi PAN: AAACC 1261 G [Appellant] [Respondent] Date of Hearing : 14.05.2019 Date of Pronouncement : 16.05.2019 Assessee by : Shri R.S. Singhvi, CA Revenue by : Shri Abhishek Kumar, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the Revenue is preferred against the order of the Commissioner of Income T…

The DCIT, Circle-2(1)(1), Ahmedabad vs. M/S. Gujarat Lease Finance Ltd., Ahmedabad

In the result, appeal filed by the Revenue is dismissed

ITA 52/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad26 Apr 2019AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri M.S.A. Khan, CIT/DRFor Respondent: Shri Biren Shah & G.M. Thakor

Section 32(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. No: 52/AHD/2017 (Assessment Year: 2009-10) The Deputy Commissioner V/S M/s. Gujarat Lease Finance Ltd. 1st Floor, Hasubhai of Income tax, Circle- 2(1)(1), Ahmedabad Chambers, Opp. Town Hall, Ashram Road, Ahmedabad (Appellant) (Respondent) PAN: AAACG 8354N Appellant by : Shri M.S.A. Khan, CIT/DR Respondent by: Shri Biren Shah & G.M. Thakor (आदेश)/ORDER Date of hearing : 02 -04-2019 Date of Pronouncement : 26-04-2019 PER MAHAVIR PRASAD, JUDICIAL MEM…

Income Tax Officer-13(3)(3), Mumbai vs. Vijay Vision Private Limited, Mumbai

In the result, appeal of the revenue is dismissed in the manner stated above

ITA 4813/MUM/2017[2010-11]Status: DisposedITAT Mumbai22 Mar 2019AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4813/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ Ito -13(3)(3) M/S. Vijay Vision Room No. 227 Private Ltd, 2Nd Floor Spec House, V. Aayakar Bhawan Ramchandra Lane M K Road Extension, Kachpada, Mumbai-400020 Malad (W), Mumbai- 400064 स्थायी ऱेखा सं./ Pan: Aaacv2144B (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Miss. Deepika Arora (Dr) Assessee By: Shri. Bharat K Patel सुनवाई की तारीख /Date Of Hearing : 08.01.2019 घोषणा की तारीख /Date Of Pronouncement : 22.03.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 4813/Mum/2017, Is Directed Against Appellate Order Dated 24.04.2017 In Appeal No. Cit(A)-21/Ito-13(3)(3)/It-107/2016-17, Passed By Learned Commissioner Of Income Tax (Appeals)-21, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2010-11, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 17.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2010-11. I.T.A. No.4813/Mum/2017

For Appellant: Shri. Bharat K PatelFor Respondent: Miss. Deepika Arora (DR)

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…Sh-2आयकर अपीऱीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4813/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ ITO -13(3)(3) M/s. Vijay Vision Room No. 227 Private Ltd, 2nd Floor Spec House, v. Aayakar Bhawan Ramchandra Lane M K Road Extension, Kachpada, Mumbai-400020 Malad (W), Mumbai- 400064 स्थायी ऱेखा सं./ PAN: AAACV2144B (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Miss. Deepika Arora (DR) Assessee by: Shri. Bharat K Patel सुनवाई क…

DCIT CC 6(1), Mumbai vs. Elder Projects Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 392/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Sept 2018AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Prateek JainFor Respondent: Shri V. Justin

Section 32(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA.NO.392/MUM/2017 (A.Y: 2012-13) DCIT Central Circle – 6(1) v. M/s. Elder Projects Ltd., C-9, Dalia Industrial Estate, R.No.1905, 19th Floor, Elder House Off Veera Desai Air India Building, Nariman Road, Andheri (W) Point, Mumbai – 400 021 Mumbai – 400 053 PAN NO: AAACE 7387 B (Appellant) (Respondent) Assessee by : Shri Prateek Jain Revenue by : Shri V. Justin Date of Hearing : 25.06.2018 Date of Pronouncement : 12.09.2018 O R D E R PER C.N. PRASAD (JM)…

Indokem Ltd, Mumbai vs. ITO 6(1)(3), Mumbai

In the result, the Revenue’s appeal is dismissed and that of the assessee is allowed

ITA 1419/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Jun 2018AY 2011-12

Bench: Shri Joginder Singh & Shri G Manjunathaassessment Year : 2011-12 Ito 6(3)(2), Indokem Ltd., Mumbai 410/411 Khatau House, Vs. Mogul Lane, Mahim, Mumbai 400 016

For Appellant: Shri Nitesh JoshiFor Respondent: Shri M V Rajguru

Section 143(2)Section 143(3)Section 14ASection 32(2)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI Before Shri Joginder Singh, Judicial Member & Shri G Manjunatha, Accountant Member Assessment Year : 2011-12 ITO 6(3)(2), Indokem Ltd., Mumbai 410/411 Khatau House, Vs. Mogul Lane, Mahim, Mumbai 400 016 PAN AAACI2959M (Appellant) (Respondent) Assessment Year : 2011-12 Indokem Ltd., ITO 6(3)(2), Mumbai 400 016 Mumbai Vs. PAN AAACI2959M (Appellant) (Respondent) For the Revenue : Shri M V Rajguru For the Assessee : Shri Nitesh Joshi Date of Hearing :07.06.2018 Date of Pronouncement : 15.06.2018 O R D E R Per G Manjunatha, Accountant Member Thes…

ITO 6(3)(2), Mumbai vs. Indokem Ltd, Mumbai

In the result, the Revenue’s appeal is dismissed and that of the assessee is allowed

ITA 1414/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Jun 2018AY 2011-12

Bench: Shri Joginder Singh & Shri G Manjunathaassessment Year : 2011-12 Ito 6(3)(2), Indokem Ltd., Mumbai 410/411 Khatau House, Vs. Mogul Lane, Mahim, Mumbai 400 016

For Appellant: Shri Nitesh JoshiFor Respondent: Shri M V Rajguru

Section 143(2)Section 143(3)Section 14ASection 32(2)Section 69C

Ashapura Claytech Ltd, Mumbai vs. ACIT CC 22 & 30, Mumbai

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

ITA 5191/MUM/2015[2008-09]Status: DisposedITAT Mumbai07 May 2018AY 2008-09

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 143(3)Section 32(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Before Shri B.R. Baskaran (AM)& Shri Pawan Singh (JM) I.T.A. No. 5191/Mum/2015 (Assessment Year 2008-09) M/s. Ashapura Claytech Ltd. ACIT CC-22 & 30 C/o. H.N. Motiwalla & Co., Vs. Aayakar Bhavan 508, Sharda Chambers M.K. Road 33, New Marine Lines Mumbai-400020. Mumbai-400 020. PAN : AAACA8321M (Appellant) (Respondent) Assessee by Shri H.N. Motiwalla Department by Shri M.C. Omi Ningshen Date of Hearing 7.05.2018 Date of Pronouncement 7.05.2018 O R D E R Per B.R. Baskaran (AM) :- The appeal filed by the assessee is directed against the order dated 28.8.…

ACIT - 8(2)(2), Mumbai vs. Sunshield Chemicals Ltd., Mumbai

In the result, the appeal is dismissed

ITA 6466/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Apr 2018AY 2011-12

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Asst. Commissioner Of M/S Sunshield Chemicals Income Tax-8(2)(2), Vs. Ltd., Phoenix House, ‘A’ Room No. 348, M.K. Wing, 4Th Floor, 462, Road, Senapati Bapat Marg, Mumbai-400020 Lower Parel (W), Mumbai-400013 Pan No. Aafcs8219K Appellant Respondent Revenue By : Mr. Saurabh Rai, Dr Assessee By : Mr. Ajit Shah, Ar Date Of Hearing : 21/03/2018 Date Of Pronouncement : 18/04/2018

For Appellant: Mr. Ajit Shah, ARFor Respondent: Mr. Saurabh Rai, DR

Section 115JSection 143(3)Section 32Section 32(1)Section 32(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” MUMBAI BEFORE SHRI JOGINDER SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 Asst. Commissioner of M/s Sunshield Chemicals Income Tax-8(2)(2), Vs. Ltd., Phoenix House, ‘A’ Room No. 348, M.K. Wing, 4th floor, 462, Road, Senapati Bapat Marg, Mumbai-400020 Lower Parel (W), Mumbai-400013 PAN No. AAFCS8219K Appellant Respondent Revenue by : Mr. Saurabh Rai, DR Assessee by : Mr. Ajit Shah, AR Date of Hearing : 21/03/2018 Date of pronouncement : 18/04/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the Revenue…

ITO 13(3)(3), Mumbai vs. Vijay Vision P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4961/MUM/2016[2009-10]Status: DisposedITAT Mumbai17 Apr 2018AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Bleincome Tax Officer -13(3)(3) V. M/S. Vijay Vision Pvt. Ltd. Room No. 227 Spec House, Ramchandra 2Nd Floor, Aayakar Bhavan, Lane Extension, Malad (W), M.K. Road, Mumbai – 400 064 Mumbai-400 020 Pan No: Aaacv 2144 B

For Appellant: Shri Nitin SardaFor Respondent: Shri Ram Tiwari

Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER Income Tax Officer -13(3)(3) v. M/s. Vijay Vision Pvt. Ltd. Room No. 227 Spec House, Ramchandra 2nd Floor, Aayakar Bhavan, Lane Extension, Malad (W), M.K. Road, Mumbai – 400 064 Mumbai-400 020 PAN NO: AAACV 2144 B (Appellant) (Respondent) Assessee by : Shri Nitin Sarda Department by : Shri Ram Tiwari Date of Hearing : 08.02.2018 Date of Pronouncement : 17.04.2018 O R D E R PER C.N. PRASAD 1. This appeal is filed by the Revenue against the order of the L…

Indokem Ltd, Mumbai vs. ITO 6(1)(3), Mumbai

In the result, the appeal of assessee partly allowed for statistical purposes

ITA 358/MUM/2016[2009-10]Status: DisposedITAT Mumbai09 Jun 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am Indokem Ltd. Ito 410/411, Khatau House, Ward 6(1)(3) Mogul Lane, Mahim(W) Vs. Aayakar Bhavan, M.K. Rd Mumbai—400016 Mumbai-400 020 Pin No. Aaac12959M Appellant .. Respondent Assessee By .. Shri Nitesh Joshi, Ar Revenue By .. Shri Rajat Mittal, Drs Date Of Hearing .. 29-05-2017 Date Of Pronouncement .. 09-06-2017 O R D E R Per Mahavir Singh, Jm:

Section 143(3)Section 154Section 32(2)Section 72

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI N.K. PRADHAN, AM Indokem Ltd. ITO 410/411, Khatau House, Ward 6(1)(3) Mogul Lane, Mahim(W) Vs. Aayakar Bhavan, M.K. RD Mumbai—400016 Mumbai-400 020 PIN No. AAAC12959M Appellant .. Respondent Assessee by .. Shri Nitesh Joshi, AR Revenue by .. Shri Rajat Mittal, DRs Date of hearing .. 29-05-2017 Date of pronouncement .. 09-06-2017 O R D E R PER MAHAVIR SINGH, JM: This appeal by the assessee is arising out of the order of CIT(A)-12, Mumbai, in appeal No. CIT(A)-12/IT 23/ITO 6(3)(2)/2014-15 dated 02-11- 2015. The Assessment…

DCIT, Central Cir. VI, Kolkata vs. M/S J.K. Lakshmi Cement Ltd., Kolkata

In the result, assessee’s CO is partly allowed

ITA 611/KOL/2013[2009-2010]Status: DisposedITAT Kolkata26 May 2017AY 2009-2010

Bench: Shri Waseem Ahmed & Shri Partha Sarathi Chowdhury

Section 142(1)Section 143(3)Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri Partha Sarathi Chowdhury, Judicial Member ITA No.609-612/Kol/2013 Assessment Years:2007-08 to 2010-11 DCIT, Central Circle-VI M/s J.K. Lakshmi Cement बनाम / 3rd Floor, Aayakar Ltd.,7, Council House V/s. Bhawan Poorva, E.M. Street, Kolkata-01 Bye Pass, 110, Shanti [PAN No.AAACJ 6715 G] Pally, Kolkata-107 .. ""यथ" /Respondent C.O. No.47/Kol/2013 (a/o ITA No.612/Kol/2013 Assessment Year: 2010-11 M/s J.K. Lakshmi DCIT, Central Circle-VI, बनाम / 3rd, Floor, Aayakar Cement Ltd.,7, Council V/s. House…

DCIT Cir. 6(3)(1), Mumbai vs. Jasra Graphics Pvt. Ltd., Mumbai

The appeal of the Revenue is dismissed

ITA 5053/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Feb 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2011-12 Dcit, M/S Jasra Graphics P. Ltd. Cir.-6(3)(1), 101, Prabhadevi Industrial बनाम/ R. No.506, 5Th Floor, Estate, 408, Veer Savarkar Vs. Aayakar Bhavan, Marg, Prabhadevi, M.K. Road, Mumbai-400025 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaacw1638F

Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘G’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2011-12 DCIT, M/s Jasra Graphics P. Ltd. Cir.-6(3)(1), 101, Prabhadevi Industrial बनाम/ R. No.506, 5th Floor, Estate, 408, Veer Savarkar Vs. Aayakar Bhavan, Marg, Prabhadevi, M.K. Road, Mumbai-400025 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAACW1638F राज"व क" ओर से / Revenue by Ms. Anupama Singla-DR "न…