General Motors India Pvt. Ltd. 3 M/s. Amit Spinning Industries Ltd. v. DCIT

257 CTR 123Reported decision#17418 most cited

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

Sections most often in play

Section 10(38)Section 11 Section 139(1)Section 143(2)Section 143(3)Section 147 Section 148 Section 68

Judgments citing General Motors India Pvt. Ltd. 3 M/s. Amit Spinning Industries Ltd. v. DCIT

Income Tax Officer, Ward 16(2)(1), Mumbai vs. Kailash Mulchand Kothari, Mumbai

In the result, the cross-objection filed by the assessee is allowed, and the appeal filed by the Revenue stands dismissed

ITA 2727/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Aug 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 10(38)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…re jurisdictional issue is involved the same must be strictly complied with by the authority concerned and no question of knowledge being attributed on the basis of implication can arise.” 10. The Hon’ble Gujarat High Court, in General Motors India v. DCIT [(257 CTR 123)], held in equally clear terms that the Assessing Officer cannot decide objections and complete the reassessment simultaneously by a composite order; the objections must first be adjudicated separately, communicated to the assessee, and only thereafter may the reassessment proceedings continue. 11. Further, the Hon’ble Delhi High Court in Pr. CIT…

DCIT - 1(1)(1), Mumbai vs. M/S Amit Spinning Industres Ltd., Mumbai

In the result, appeal of the revenue is dismissed

ITA 4343/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Dec 2019AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am Dcit – 1(1)(1) Vs. M/S. Amit Spinning Room No.533/579, 5Th Floor Industries Ltd. Aayakar Bhawan A-60, Phase-Ii M.K.Road, Okhla Industrial Area Mumbai – 400 020 Delhi – 110 020 Pan/Gir No.Aaaca3305M (Appellant) .. (Respondent)

Section 143(3)Section 32(2)

…2,22,25,704/- pertaining to A.Yrs1995-96 and 1997-98 beyond A.Y.2004-05. The ld. CIT(A) by placing reliance on the decision of Hon’ble Gujarat High Court in the case of General Motors India Pvt. Ltd. 3 M/s. Amit Spinning Industries Ltd. vs. DCIT reported in 257 CTR 123 wherein the similar issue had come up for adjudication, granted relief to the assessee. We find that the Hon’ble Gujarat High Court had adjudicated the very same issue in dispute before us and ultimately concluded that unabsorbed depreciation of earlier years prior to A.Y.2001-02 would be eligible to be carried forward and set off after a period…

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…

Asst CIT 8(2)(2), Mumbai vs. Starflex Sealing India P.Ltd, Mumbai

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

ITA 5387/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Shri C.N. Prasad & Shri A.L. Sainia C I T - 8(2)(2) M/S. Starflex Sealing Room No. 624, Aayakar Bhavan India P. Ltd. Vs. M.K. Road, Mumbai 400020 124, Nagdevi Street Mumbai 400 003 Pan – Aaacn1679B Appellant Respondent

For Appellant: Shri V. VidhyadharFor Respondent: Shri Sunil Hirawat

Section 2(24)(x)Section 32(2)Section 43B

…ght assessment years. 3 M/s. Starflex Sealing India P. Ltd. 9. The learned counsel for the assessee at the outset submitted that the issue in appeal is squarely covered by the decision of the Hon'ble Gujarat High Court in the case of General Motors Pvt. Ltd. 257 CTR 123 and following the decision the Coordinate Bench in assessee’s own case in ITA No. 5354/Mum/2013 dated 08.06.2015 for A.Y. 2009-10 allowed set off unabsorbed depreciation pertaining to A.Y. 2000-01. 10. The learned D.R., on the other hand, vehemently supported the order of the Assessing Officer. 11. We heard the rival submissions and perused the…

L'Oreal India P.Ltd, Mumbai vs. Addl CIT RG 6(3), Mumbai

ITA 7714/MUM/2012[2008-09]Status: DisposedITAT Mumbai04 May 2016AY 2008-09

For Appellant: Shri Nishant Thakkar and Ms. Jasmin AmalsadualaFor Respondent: Shri N.K. Chand-CIT

Section 254(1)Section 92

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, , , , मुंबई अिधकरण मुंबई मुंबई “केकेकेके” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./7714/Mum/2012,िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2008-09 वष" LÓreal India Private Limited DCIT-6(3) A-Wing, 8th Floor, Aayakar Bhavan, M.K. Road Marathon Futurex, N.M. Joshi Marg, Vs. Mumbai-400 001. Lower Parel,Mumbai…