Ghanashyam Mishra And Sons. v. Edelweiss Asset Reconstruction

126 Taxmann.com 132Supreme Court of India2021#482 most cited

What is Ghanashyam Mishra And Sons. v. Edelweiss Asset Reconstruction authority for?

Once a resolution plan is approved by the NCLT under Section 31(1) of the IBC, all claims, including statutory dues owed to the Central or State Government, are frozen and become binding on all stakeholders. This extinguishes any prior tax demands, such as those under Section 178(6) of the Income Tax Act, if not part of the approved plan.

192

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Ghanashyam Mishra And Sons · Edelweiss Asset Reconstruction · Section 31(1) IBC · Section 238 IBC · Section 178(6) Income Tax Act · resolution plan binding · statutory dues frozen · NCLT approval · tax claims · corporate insolvency resolution process

Sections most often in play

Section 143(3)Section 238Section 14Section 148Section 178(6)Section 250Section 31Section 115JB

Issues it is cited on

section 31(1)section 238statutory duessection 178(6)section 31section 60section 156section 17section 254(1)section 23section 254assistant commissioner

Judgments citing Ghanashyam Mishra And Sons. v. Edelweiss Asset Reconstruction

UNIVERSAL INDUSTRIAL EQUIPMENT AND TECHNICAL SERVICES PVT. LTD. ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2 , NAGPUR

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

ITA 350/NAG/2023[2015-16]Status: DisposedITAT Nagpur17 Feb 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

Section 156ASection 254(1)Section 31(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 350/Nag/2023 (AY: 2015–16) (Physical hearing) Universal Industrial Equipment And DCIT, Circle – 2, Nagpur Technical Services Pvt. Ltd. Vs Aayakar Bhawan, Room No. 318, CPT Complex, Kamtee Road, Opp. 3rd Floor, Telangkhedi Road, R. C. Church, Near Patni Auto, Civil Lines, Nagpur, Maharashtra – 440001. Maharashtra – 440001. [PAN: AAACU3536C] Appellant / Assessee Respondent / Revenue Assessee by Miss. Veena Agrawal, CA Revenue by Shri Surjit Kumar Saha, Sr. DR Date…

UNIVERSAL INDUSTRIAL EQUIPMENT AND TECHNICAL SERVICES PVT. LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2 , NAGPUR

ITA 349/NAG/2023[2014-15]Status: DisposedITAT Nagpur17 Feb 2026AY 2014-15

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

Section 156ASection 254(1)Section 31(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR" BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 349/NAG/2023 (AY: 2014-15) ITA No. 350/Nag/2023 (AY: 2015–16) (Physical hearing) Universal Industrial Equipment And Technical Services Pvt. Ltd. CPT Complex, Kamtee Road, Opp. R. C. Church, Near Patni Auto, Maharashtra – 440001. [PAN: AAACU3536C] Appellant / Assessee Assessee by Revenue by Date of hearing Date of pronouncement DCIT, Circle – 2, Nagpur Vs Aayakar Bhawan, Room No. 318, 3rd Floor, Telangkhedi Road, Civil Lines, Nagpur, Maharashtra - 440001. Responde…

DCIT,CIRCLE-5(1), KOLKATA, KOLKATA vs. HINDUSTHAN NATIONAL GLASS AND INDUSTRIESLIMITED, KOLKATA

In the result, the appeal of the Revenue is dismissed as being infructuous

ITA 338/KOL/2024[2011-12]Status: DisposedITAT Kolkata31 Dec 2025AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 148ASection 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 338/KOL/2024 Assessment Year: 2011-12 DCIT, Circle-5(1), Kolkata Hindusthan National Glass Vs. And Industries Limited (Appellant) (Respondent) PAN: AAACH7557G Appearances: Department represented by : Sandip Sarkar, JCIT, Sr. DR. Assessee represented by : Akkal Dudhwewala, FCA. Date of concluding the hearing : 28-October-2025 Date of pronouncing the order : 31-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against…

ITO, WARD-8(2), KOLKATA, KOLKATA vs. M/S. SARGA HOTEL PVT. LTD. , KOLKATA.

In the result, both the appeals filed by the Revenue are dismissed as infructuous

ITA 665/KOL/2023[2014-15]Status: DisposedITAT Kolkata31 Dec 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 664 & 665/KOL/2023 Assessment Year: 2013-14 & 2014-15 I.T.O, Ward-8(2), Kolkata M/s. Sarga Hotel Private Limited Vs. (Appellant) (Respondent) PAN: AAICS3034R Appearances: Assessee represented by : None. Department represented by : Praveen Kishore, CIT(THE LD. DR). Date of concluding the hearing : 30-December-2025 Date of pronouncing the order : 31-December-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the Revenue are against t…

I.T.O, WARD-8(2), KOLKATA, KOLKATA vs. M/S. SARGA HOTEL PVT. LTD. , SALT LAKE

In the result, both the appeals filed by the Revenue are dismissed\nas infructuous

ITA 664/KOL/2023[2013-14]Status: DisposedITAT Kolkata31 Dec 2025AY 2013-14
Section 143(3)Section 250

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nKOLKATA 'C' BENCH, KOLKATA\nBefore\nSHRI GEORGE MATHAN, JUDICIAL MEMBER\n&\nSHRI RAKESH MISHRA, ACCOUNTANT MEMBER\nI.T.A. Nos.: 664 & 665/KOL/2023\n Assessment Year: 2013-14 & 2014-15\nM/s. Sarga Hotel Private Limited\nI.T.O, Ward-8(2), Kolkata\nVs.\nM/s. Sarga Hotel Private\nLimited\n(Appellant)\n(Respondent)\nPAN: AAICS3034R\nAppearances:\nAssessee represented by\n: None.\nDepartment represented by\n: Praveen Kishore, CIT(THE LD. DR).\nDate of concluding the hearing\n: 30-December-2025\nDate of pronouncing the order\n: 31-December-2025\nORDER\nPER RAKESH…

RITESH SINGH ACIT CIRCLE 3 3 1 MUMBAI, MUMBAI vs. TREND ELECTRONICS LIMITED, MUMBAI

In the result, all result, all the three appeals are allowed for three appeals are allowed for statistical purpose statistical purpose

ITA 5459/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Dec 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Shri Leyaqat Ali, Sr. DRFor Respondent: Shri Parth Parikh, Adv
Section 143(3)Section 270ASection 7

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 5459 to 5460/MUM/2024 Assessment Year: 2017-18 and 2018-19 ACIT Circle 3 3 1, Trend Electronics Limited C/o Room No. 522, 5th Floor, Aayakar Divyesh Desai Liquidator, Vs. Bhavan, M.K. Road, Churchgate, Divyesh Desai C/o Moore Singhi Mumbai - 400020 Advisors LLP, B2, 402, Marathon Innova, Off Ganapatrao Kadam Mark, Lower Parel, Mumbai – 400013. PAN NO. AAACV 5946 R Appellant Respondent Assessment Year: 2018-19 ACIT Circle 3 3 1, Trend Electronics Limi…

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT , CHENNAI

In the result, the appeal of the assessee in ITA

ITA 1381/CHNY/2025[2017-18]Status: DisposedITAT Chennai16 Dec 2025AY 2017-18

Bench: Hon’Ble Shri Inturi Rama Rao & Before Hon’Ble Shri Manu Kumar Giriआयकर अपील सं./Ita No.1380 & 1381/Chny/2025 Assessment Years: 2013-14 & 2017-18 Aban Offshore Limited, Deputy Commissioner Of Income No.113, Janpriya Crest, Tax, Pantheon Road, Egmore, Corporate Circle-1(1), Chennai- 600 008. Chennai. [Pan: Aaaca3012H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Ms.Vinitha, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Arv Sreenivasan, Cit सुनवाई की तारीख/Date Of Hearing : 11.12.2025 घोषणा की तारीख /Date Of Pronouncement : 16.12.2025 आदेश / O R D E R Per Bench : These Appeals Filed By The Assessee-Company Directed Against The Orders Of The Assistant Commissioner Of Income Tax, Corporate Circle-1(1), Chennai Passed U/S 143(3) R.W.S. 254 Of The Income Tax Act-1961 Dated 30.03.2025 & 31.03.2025 For The Assessment Years 2013-14 & 2017-18 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Two Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order.

For Appellant: Ms.Vinitha, AdvocateFor Respondent: Mr.ARV Sreenivasan, CIT
Section 13Section 143(3)Section 31Section 7

…आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI माननीय श्री इंटूरी रामा राव, लेखा सदस्य के समक्ष एवं माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य BEFORE HON’BLE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No.1380 & 1381/Chny/2025 Assessment Years: 2013-14 & 2017-18 Aban Offshore Limited, Deputy Commissioner of Income No.113, Janpriya Crest, Tax, Pantheon Road, Egmore, Corporate Circle-1(1), Chennai- 600 008. Chennai. [PAN: AAACA3012H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर…

ABAN OFFSHORE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal of the assessee in ITA

ITA 1380/CHNY/2025[2013-14]Status: DisposedITAT Chennai16 Dec 2025AY 2013-14

Bench: Hon’Ble Shri Inturi Rama Rao & Before Hon’Ble Shri Manu Kumar Giriआयकर अपील सं./Ita No.1380 & 1381/Chny/2025 Assessment Years: 2013-14 & 2017-18 Aban Offshore Limited, Deputy Commissioner Of Income No.113, Janpriya Crest, Tax, Pantheon Road, Egmore, Corporate Circle-1(1), Chennai- 600 008. Chennai. [Pan: Aaaca3012H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Ms.Vinitha, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Arv Sreenivasan, Cit सुनवाई की तारीख/Date Of Hearing : 11.12.2025 घोषणा की तारीख /Date Of Pronouncement : 16.12.2025 आदेश / O R D E R Per Bench : These Appeals Filed By The Assessee-Company Directed Against The Orders Of The Assistant Commissioner Of Income Tax, Corporate Circle-1(1), Chennai Passed U/S 143(3) R.W.S. 254 Of The Income Tax Act-1961 Dated 30.03.2025 & 31.03.2025 For The Assessment Years 2013-14 & 2017-18 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Two Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order.

For Appellant: Ms.Vinitha, AdvocateFor Respondent: Mr.ARV Sreenivasan, CIT
Section 13Section 143(3)Section 31Section 7

…आयकर अपीलीय अधिकरण, ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI माननीय श्री इंटूरी रामा राव, लेखा सदस्य के समक्ष एवं माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य BEFORE HON’BLE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No.1380 & 1381/Chny/2025 Assessment Years: 2013-14 & 2017-18 Aban Offshore Limited, Deputy Commissioner of Income No.113, Janpriya Crest, Tax, Pantheon Road, Egmore, Corporate Circle-1(1), Chennai- 600 008. Chennai. [PAN: AAACA3012H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर…

RAMANAGARAM ENTERPRISES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes in terms of our observations given hereinabove

ITA 1306/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Nov 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 115JSection 143(3)Section 14ASection 7

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1305 and 1306/Hyd/2024 (निर्धारण वर्ा/ Assessment Years: 2017-18 and 2018-19) Ramanagaram Enterprises Vs. The Assistant Commissioner Private Limited, of Income Tax, Circle 16(1), Hyderabad. Hyderabad/ PAN : AABCV6386N The DCIT, Central Circle 2(1), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Responde…

RAMANAGARAM ENTERPRISES PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-16(1), HYDERABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes in terms of our observations given hereinabove

ITA 1305/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 Nov 2025AY 2017-18

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 115JSection 143(3)Section 14ASection 7

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1305 and 1306/Hyd/2024 (निर्धारण वर्ा/ Assessment Years: 2017-18 and 2018-19) Ramanagaram Enterprises Vs. The Assistant Commissioner Private Limited, of Income Tax, Circle 16(1), Hyderabad. Hyderabad/ PAN : AABCV6386N The DCIT, Central Circle 2(1), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Responde…

M/S IMPEX FERRO TECH LTD.,KOLKATA vs. A.CI.T.,CENTRAL CIRCLE-4(1), KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 1640/KOL/2019[2014-15]Status: DisposedITAT Kolkata27 Oct 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144CSection 145(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1521/KOL/2019 Assessment Year: 2014-15 DCIT, Central Circle-4(1), M/s. Impex Ferro Tech Ltd. Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R I.T.A. No.: 1640/KOL/2019 Assessment Year: 2014-15 M/s. Impex Ferro Tech Ltd. ACIT, Central Circle-4(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Department represented by : Praveen Kishore, CIT (DR). Assessee represented by : None. Date of concluding the hearing : 14-October-2025 Date of…

D.CI.T.,CENTRAL CIRCLE-4(1), KOLKATA vs. M/S IMPEX FERRO TECH LTD., KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 1521/KOL/2019[2014-15]Status: DisposedITAT Kolkata27 Oct 2025AY 2014-15

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144CSection 145(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 1521/KOL/2019 Assessment Year: 2014-15 DCIT, Central Circle-4(1), M/s. Impex Ferro Tech Ltd. Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R I.T.A. No.: 1640/KOL/2019 Assessment Year: 2014-15 M/s. Impex Ferro Tech Ltd. ACIT, Central Circle-4(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Department represented by : Praveen Kishore, CIT (DR). Assessee represented by : None. Date of concluding the hearing : 14-October-2025 Date of…

M/S IMPLEX FERRO TECH LTD.,KOLKATA vs. DCIT, CIR. 3(1), KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 293/KOL/2022[2012-13]Status: DisposedITAT Kolkata08 Sept 2025AY 2012-13

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 292 & 293/KOL/2022 Assessment Year: 2012-13 M/s. Impex Ferro Tech Ltd. DCIT, Cir.-3(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Assessee represented by : None. Department represented by : P.N. Barnwal, CIT, DR. Date of concluding the hearing : 26-August-2025 Date of pronouncing the order : 08-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the assessee are against the separate orders of the Co…

M/S IMPLEX FERRO TECH LTD.,KOLKATA vs. DCIT, CIR. 3(1), KOLKATA

In the result, both the appeals filed by the assessee are dismissed as infructuous

ITA 292/KOL/2022[2012-13]Status: DisposedITAT Kolkata08 Sept 2025AY 2012-13

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 292 & 293/KOL/2022 Assessment Year: 2012-13 M/s. Impex Ferro Tech Ltd. DCIT, Cir.-3(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAACI5448R Appearances: Assessee represented by : None. Department represented by : P.N. Barnwal, CIT, DR. Date of concluding the hearing : 26-August-2025 Date of pronouncing the order : 08-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the assessee are against the separate orders of the Co…

CALYX CHEMICALS AND PHARMACEUTICALS LIMITED ,MUMBAI vs. INCOME TAX OFFICER CC 4 , THANE

In the result, the appeal of the assessee is allowed

ITA 2500/MUM/2024[2013-14]Status: DisposedITAT Mumbai04 Aug 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarcalyx Chemicals & V/S. Income Tax Officer, Pharmaceuticals Limited, बनाम Centre Circle – 4, Thane, 1408, 14Th Floor, Real Tech Maharashtra Park, Sector – 30A, Vashi, Navi Mumbai - 400 703, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcc1457B Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Narayan Atal, ARFor Respondent: Mr. Virabhadra S. Mahajan (Sr. DR)
Section 133ASection 147Section 148Section 37

…IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Calyx Chemicals and v/s. Income Tax Officer, Pharmaceuticals Limited, बनाम Centre Circle – 4, Thane, 1408, 14th Floor, Real Tech Maharashtra Park, Sector – 30A, Vashi, Navi Mumbai - 400 703, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCC1457B Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Narayan Atal, AR Respondent by : Mr. Virabhadra S. Mahajan (Sr. DR) Date of Hearing 02.07.2025 Date of Pronouncement 04.08.2025 आदेश / O R D E R PER PRABHASH…

DCIT, CENTRAL CIRCLE 2(2), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD. (KNOWN AS M/S. BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 470/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

M/S. ULTRATECH NATHDWARA CEMENT LTD.(FORMERLY KNOWN AS M/S. BINANI CEMENT LTD.,),KOLKATA vs. DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 152/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

ACIT, CIR-14(1), KOLKATA, KOLKATA vs. M/S. ULTRATECH NATHDWARA CEMENT LTD.(KNOWN AS M/S BINANI CEMENT LTD.), KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 611/KOL/2015[2010-2011]Status: DisposedITAT Kolkata28 May 2025AY 2010-2011

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

BINANI CEMENT LTD.,MUMBAI vs. D.C.I.T., CENTRAL CIRCLE-XXVIII, KOLKATA, KOLKATA

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 1726/KOL/2014[2008-2009]Status: DisposedITAT Kolkata28 May 2025AY 2008-2009

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1726/KOL/2014 & 152/KOL/2018 Assessment Years: 2008-09 & 2013-14 M/s. Ultra Tech Nathdwara D.C.I.T., Central Circle- Cement Ltd. (Earlier known as XXVIII, Kolkata Now CC- M/s. Binani Cement Ltd.) Vs. 2(2), Kolkata Now UltraTech Cement Limited (Appellant) (Respondent) PAN: AAACL6442L I.T.A. Nos.: 611/KOL/2015 & 470/KOL/2018 Assessment Y…

THE ACIT.,MEHSANA CIRCLE,, MEHSANA vs. M/S. B & C ENERGY INFRA PVT.LTD., AHMEDABAD

In the result, the appeal of the Department is dismissed and the appeal\nof the assessee is allowed

ITA 1674/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad24 Apr 2025AY 2015-16
For Appellant: \nShri Rushin Patel, A.RFor Respondent: Smt. Trupti Patel, Sr. D.R
Section 220(2)Section 271(1)(c)Section 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“D” BENCH, AHMEDABAD\nBEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER &\nSHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER\nI.T.A. No.1674/Ahd/2019\n(Assessment Year: 2015-16)\nAssistant Commissioner of Vs. M/s. B&C Energy Infra Pvt. Ltd.,\nIncome Tax,\n405, Chandra Prabhu Corporate\nMehsana Circle,\nHouse, B/h. Sales India Show\nMehsana\nRoom, Modhera Char Rasta,\n[PAN No.AAFCB1482R]\nMehsana-384002\n(Appellant)\n..\n(Respondent)\nI.T.A. No.1553/Ahd/2019\n(Assessment Year: 2015-16)\nM/s. B&C Energy Infra Pvt. Ltd., Vs.\nDeputy Commissioner of\n405, Chandra Prabhu C…

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