Ghanashyam Mishra And Sons. v. Edelweiss Asset Reconstruction

126 Taxmann.com 132Supreme Court of India2021#488 most cited

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

Once a resolution plan is approved under Section 31(1) of the IBC, claims not included in the plan are extinguished and cannot be pursued. This applies to statutory dues owed to the government and other authorities.

192

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Ghanashyam Mishra · Edelweiss Asset Reconstruction · Section 31 IBC · resolution plan · extinguished claims · statutory dues · government claims · corporate debtor · NCLT approval

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

Assistant Commissioner of Income Tax, Central Circle -2(1), Nagpur vs. M/S Unijules Life Sciences Limited, Nagpur

In the result, the appeal of the Revenue in ITA

ITA 22/NAG/2019[2009-10]Status: DisposedITAT Nagpur05 Oct 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.21, 22 & 31/Nag/2019 िनधा"रण वष" / Assessment Years : 2008-09, 2009-10 & 2010-11 Acit, Central Circle-2(1), Vs. M/S. Unijules Life Nagpur. Sciences Limited, Cb-21, 22 Kalmeeshwar, Midc Area, Nagpur- 441501. Pan : Aaacu8032D Appellant Respondent Revenue By : Shri Kailash G. Kanojiya Assessee By : Shri Kapil Hirani Date Of Hearing : 25.09.2023 Date Of Pronouncement : 05.10.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Revenue Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-3, Nagpur [‘The Cit(A)’] Dated 31.12.2018, 11.01.2019 & 21.01.2019 For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.21/Nag/2019 For The Assessment Year 2008-09 Are Stated Herein.

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash G. Kanojiya
Section 13Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.21, 22 & 31/NAG/2019 िनधा"रण वष" / Assessment Years : 2008-09, 2009-10 & 2010-11 ACIT, Central Circle-2(1), Vs. M/s. Unijules Life Nagpur. Sciences Limited, CB-21, 22 Kalmeeshwar, MIDC Area, Nagpur- 441501. PAN : AAACU8032D Appellant Respondent Revenue by : Shri Kailash G. Kanojiya Assessee by : Shri Kapil Hirani Date of hearing : 25.09.2023 Date of pronouncement : 05.10.2023 आदेश / ORDER PER BENCH : These are the appea…

Assistant Commissioner of Income Tax, Central Circle -2(1), Nagpur vs. M/S Unijules Life Sciences Limited, Nagpur

In the result, the appeal of the Revenue in ITA

ITA 21/NAG/2019[2008-09]Status: DisposedITAT Nagpur05 Oct 2023AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.21, 22 & 31/Nag/2019 िनधा"रण वष" / Assessment Years : 2008-09, 2009-10 & 2010-11 Acit, Central Circle-2(1), Vs. M/S. Unijules Life Nagpur. Sciences Limited, Cb-21, 22 Kalmeeshwar, Midc Area, Nagpur- 441501. Pan : Aaacu8032D Appellant Respondent Revenue By : Shri Kailash G. Kanojiya Assessee By : Shri Kapil Hirani Date Of Hearing : 25.09.2023 Date Of Pronouncement : 05.10.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Revenue Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-3, Nagpur [‘The Cit(A)’] Dated 31.12.2018, 11.01.2019 & 21.01.2019 For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.21/Nag/2019 For The Assessment Year 2008-09 Are Stated Herein.

For Appellant: Shri Kapil HiraniFor Respondent: Shri Kailash G. Kanojiya
Section 13Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.21, 22 & 31/NAG/2019 िनधा"रण वष" / Assessment Years : 2008-09, 2009-10 & 2010-11 ACIT, Central Circle-2(1), Vs. M/s. Unijules Life Nagpur. Sciences Limited, CB-21, 22 Kalmeeshwar, MIDC Area, Nagpur- 441501. PAN : AAACU8032D Appellant Respondent Revenue by : Shri Kailash G. Kanojiya Assessee by : Shri Kapil Hirani Date of hearing : 25.09.2023 Date of pronouncement : 05.10.2023 आदेश / ORDER PER BENCH : These are the appea…

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 382/SRT/2022[2020-21]Status: HeardITAT Surat22 Sept 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 372 to 382/Srt /2022 (Assessment Year: 2010-11 to 2017-18, 2019-20 & 2020-21) (Physical hearing) Garden Silk Mills Pvt. Ltd., D.C.I.T., 1st Floor, Tulsi Krupa Arcade, Circle-1(1)(2), Vs. Aai Mata Chowk, Surat. Parvat Patia Road, Surat, Gujarat-395010 PAN No. AAACG 8932 C Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nitin Gheewala, CA with Nancy Vankawala Revenue represented by Shri Ashish Pophare, CIT-DR with Shri Vinod Kumar, Sr. DR Date o…

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 381/SRT/2022[2020-21]Status: HeardITAT Surat22 Sept 2023AY 2020-21

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 372 to 382/Srt /2022 (Assessment Year: 2010-11 to 2017-18, 2019-20 & 2020-21) (Physical hearing) Garden Silk Mills Pvt. Ltd., D.C.I.T., 1st Floor, Tulsi Krupa Arcade, Circle-1(1)(2), Vs. Aai Mata Chowk, Surat. Parvat Patia Road, Surat, Gujarat-395010 PAN No. AAACG 8932 C Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nitin Gheewala, CA with Nancy Vankawala Revenue represented by Shri Ashish Pophare, CIT-DR with Shri Vinod Kumar, Sr. DR Date o…

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 380/SRT/2022[2019-20]Status: HeardITAT Surat22 Sept 2023AY 2019-20

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 372 to 382/Srt /2022 (Assessment Year: 2010-11 to 2017-18, 2019-20 & 2020-21) (Physical hearing) Garden Silk Mills Pvt. Ltd., D.C.I.T., 1st Floor, Tulsi Krupa Arcade, Circle-1(1)(2), Vs. Aai Mata Chowk, Surat. Parvat Patia Road, Surat, Gujarat-395010 PAN No. AAACG 8932 C Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nitin Gheewala, CA with Nancy Vankawala Revenue represented by Shri Ashish Pophare, CIT-DR with Shri Vinod Kumar, Sr. DR Date o…

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 379/SRT/2022[2017-18]Status: HeardITAT Surat22 Sept 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 372 to 382/Srt /2022 (Assessment Year: 2010-11 to 2017-18, 2019-20 & 2020-21) (Physical hearing) Garden Silk Mills Pvt. Ltd., D.C.I.T., 1st Floor, Tulsi Krupa Arcade, Circle-1(1)(2), Vs. Aai Mata Chowk, Surat. Parvat Patia Road, Surat, Gujarat-395010 PAN No. AAACG 8932 C Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nitin Gheewala, CA with Nancy Vankawala Revenue represented by Shri Ashish Pophare, CIT-DR with Shri Vinod Kumar, Sr. DR Date o…

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 378/SRT/2022[2016-17]Status: HeardITAT Surat22 Sept 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 372 to 382/Srt /2022 (Assessment Year: 2010-11 to 2017-18, 2019-20 & 2020-21) (Physical hearing) Garden Silk Mills Pvt. Ltd., D.C.I.T., 1st Floor, Tulsi Krupa Arcade, Circle-1(1)(2), Vs. Aai Mata Chowk, Surat. Parvat Patia Road, Surat, Gujarat-395010 PAN No. AAACG 8932 C Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nitin Gheewala, CA with Nancy Vankawala Revenue represented by Shri Ashish Pophare, CIT-DR with Shri Vinod Kumar, Sr. DR Date o…

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 377/SRT/2022[2015-16]Status: HeardITAT Surat22 Sept 2023AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 372 to 382/Srt /2022 (Assessment Year: 2010-11 to 2017-18, 2019-20 & 2020-21) (Physical hearing) Garden Silk Mills Pvt. Ltd., D.C.I.T., 1st Floor, Tulsi Krupa Arcade, Circle-1(1)(2), Vs. Aai Mata Chowk, Surat. Parvat Patia Road, Surat, Gujarat-395010 PAN No. AAACG 8932 C Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nitin Gheewala, CA with Nancy Vankawala Revenue represented by Shri Ashish Pophare, CIT-DR with Shri Vinod Kumar, Sr. DR Date o…

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 376/SRT/2022[2014-15]Status: HeardITAT Surat22 Sept 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 372 to 382/Srt /2022 (Assessment Year: 2010-11 to 2017-18, 2019-20 & 2020-21) (Physical hearing) Garden Silk Mills Pvt. Ltd., D.C.I.T., 1st Floor, Tulsi Krupa Arcade, Circle-1(1)(2), Vs. Aai Mata Chowk, Surat. Parvat Patia Road, Surat, Gujarat-395010 PAN No. AAACG 8932 C Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nitin Gheewala, CA with Nancy Vankawala Revenue represented by Shri Ashish Pophare, CIT-DR with Shri Vinod Kumar, Sr. DR Date o…

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 375/SRT/2022[2013-14]Status: HeardITAT Surat22 Sept 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 372 to 382/Srt /2022 (Assessment Year: 2010-11 to 2017-18, 2019-20 & 2020-21) (Physical hearing) Garden Silk Mills Pvt. Ltd., D.C.I.T., 1st Floor, Tulsi Krupa Arcade, Circle-1(1)(2), Vs. Aai Mata Chowk, Surat. Parvat Patia Road, Surat, Gujarat-395010 PAN No. AAACG 8932 C Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nitin Gheewala, CA with Nancy Vankawala Revenue represented by Shri Ashish Pophare, CIT-DR with Shri Vinod Kumar, Sr. DR Date o…

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 374/SRT/2022[2012-13]Status: HeardITAT Surat22 Sept 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 372 to 382/Srt /2022 (Assessment Year: 2010-11 to 2017-18, 2019-20 & 2020-21) (Physical hearing) Garden Silk Mills Pvt. Ltd., D.C.I.T., 1st Floor, Tulsi Krupa Arcade, Circle-1(1)(2), Vs. Aai Mata Chowk, Surat. Parvat Patia Road, Surat, Gujarat-395010 PAN No. AAACG 8932 C Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nitin Gheewala, CA with Nancy Vankawala Revenue represented by Shri Ashish Pophare, CIT-DR with Shri Vinod Kumar, Sr. DR Date o…

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 373/SRT/2022[2011-12]Status: HeardITAT Surat22 Sept 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 372 to 382/Srt /2022 (Assessment Year: 2010-11 to 2017-18, 2019-20 & 2020-21) (Physical hearing) Garden Silk Mills Pvt. Ltd., D.C.I.T., 1st Floor, Tulsi Krupa Arcade, Circle-1(1)(2), Vs. Aai Mata Chowk, Surat. Parvat Patia Road, Surat, Gujarat-395010 PAN No. AAACG 8932 C Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nitin Gheewala, CA with Nancy Vankawala Revenue represented by Shri Ashish Pophare, CIT-DR with Shri Vinod Kumar, Sr. DR Date o…

Garden Silk Mills Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle -1(1)(2), Surat

In the result, all these appeals of the assessee are allowed

ITA 372/SRT/2022[2010-11]Status: HeardITAT Surat22 Sept 2023AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 156ASection 254(1)Section 31

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 372 to 382/Srt /2022 (Assessment Year: 2010-11 to 2017-18, 2019-20 & 2020-21) (Physical hearing) Garden Silk Mills Pvt. Ltd., D.C.I.T., 1st Floor, Tulsi Krupa Arcade, Circle-1(1)(2), Vs. Aai Mata Chowk, Surat. Parvat Patia Road, Surat, Gujarat-395010 PAN No. AAACG 8932 C Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Nitin Gheewala, CA with Nancy Vankawala Revenue represented by Shri Ashish Pophare, CIT-DR with Shri Vinod Kumar, Sr. DR Date o…

Assistant Commissioner of Income Tax, Circle-5, Nagpur vs. M/S . Ballarpur Industries Ltd., Gurgaon

In the result, the appeals of the Revenue as well as the assessee stand dismissed in limine

ITA 212/NAG/2017[2013-14]Status: DisposedITAT Nagpur31 Jul 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Maurya PratapFor Respondent: None
Section 13Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-2 560/NAG/2016 ITO, Ward-5(1), Ballarpur Industries Ltd., 2010-11 565/NAG/2016 Nagpur. At P.O. Ballarpur, Distt. 2009-10 Chandrapur (Maharashtra). PAN : AAACB5343E 3 200/NAG/2017 Ballarpur Industries ACIT, Circle-5, Nagpur. 2013-14 Ltd., Tower “C” First India Place, Mehrauli- Gurgaon Road, Gurgaon, Haryana- 122002. PAN : AAACB5343E 4-6 210/NAG/2017 ACIT, Circle-5, Ballarpur Industr…

Assistant Commissioner of Income Tax, Circle-5, Nagpur vs. M/S . Ballarpur Industries Ltd., Gurgaon

In the result, the appeals of the Revenue as well as the assessee stand dismissed in limine

ITA 211/NAG/2017[2012-13]Status: DisposedITAT Nagpur31 Jul 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Maurya PratapFor Respondent: None
Section 13Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-2 560/NAG/2016 ITO, Ward-5(1), Ballarpur Industries Ltd., 2010-11 565/NAG/2016 Nagpur. At P.O. Ballarpur, Distt. 2009-10 Chandrapur (Maharashtra). PAN : AAACB5343E 3 200/NAG/2017 Ballarpur Industries ACIT, Circle-5, Nagpur. 2013-14 Ltd., Tower “C” First India Place, Mehrauli- Gurgaon Road, Gurgaon, Haryana- 122002. PAN : AAACB5343E 4-6 210/NAG/2017 ACIT, Circle-5, Ballarpur Industr…

Assistant Commissioner of Income Tax, Circle-5, Nagpur vs. M/S . Ballarpur Industries Ltd., Gurgaon

In the result, the appeals of the Revenue as well as the assessee stand dismissed in limine

ITA 210/NAG/2017[F.Y-2011-12]Status: DisposedITAT Nagpur31 Jul 2023

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Maurya PratapFor Respondent: None
Section 13Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-2 560/NAG/2016 ITO, Ward-5(1), Ballarpur Industries Ltd., 2010-11 565/NAG/2016 Nagpur. At P.O. Ballarpur, Distt. 2009-10 Chandrapur (Maharashtra). PAN : AAACB5343E 3 200/NAG/2017 Ballarpur Industries ACIT, Circle-5, Nagpur. 2013-14 Ltd., Tower “C” First India Place, Mehrauli- Gurgaon Road, Gurgaon, Haryana- 122002. PAN : AAACB5343E 4-6 210/NAG/2017 ACIT, Circle-5, Ballarpur Industr…

Ballarpur Industries Ltd, Haryana vs. ACIT, Circal-5, Nagpur

In the result, the appeals of the Revenue as well as the assessee stand dismissed in limine

ITA 200/NAG/2017[2013-14]Status: DisposedITAT Nagpur31 Jul 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Maurya PratapFor Respondent: None
Section 13Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-2 560/NAG/2016 ITO, Ward-5(1), Ballarpur Industries Ltd., 2010-11 565/NAG/2016 Nagpur. At P.O. Ballarpur, Distt. 2009-10 Chandrapur (Maharashtra). PAN : AAACB5343E 3 200/NAG/2017 Ballarpur Industries ACIT, Circle-5, Nagpur. 2013-14 Ltd., Tower “C” First India Place, Mehrauli- Gurgaon Road, Gurgaon, Haryana- 122002. PAN : AAACB5343E 4-6 210/NAG/2017 ACIT, Circle-5, Ballarpur Industr…

I.T.O. Ward -5(1), Nagpur vs. Ballarpur Industries, Chandrapur

In the result, the appeals of the Revenue as well as the assessee stand dismissed in limine

ITA 565/NAG/2016[2009-10]Status: DisposedITAT Nagpur31 Jul 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Maurya PratapFor Respondent: None
Section 13Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-2 560/NAG/2016 ITO, Ward-5(1), Ballarpur Industries Ltd., 2010-11 565/NAG/2016 Nagpur. At P.O. Ballarpur, Distt. 2009-10 Chandrapur (Maharashtra). PAN : AAACB5343E 3 200/NAG/2017 Ballarpur Industries ACIT, Circle-5, Nagpur. 2013-14 Ltd., Tower “C” First India Place, Mehrauli- Gurgaon Road, Gurgaon, Haryana- 122002. PAN : AAACB5343E 4-6 210/NAG/2017 ACIT, Circle-5, Ballarpur Industr…

I.T.O. Ward -5(1), Nagpur vs. M/S Ballarpur Industries Ltd

In the result, the appeals of the Revenue as well as the assessee stand dismissed in limine

ITA 560/NAG/2016[2010-11]Status: DisposedITAT Nagpur31 Jul 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Maurya PratapFor Respondent: None
Section 13Section 31Section 7

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-2 560/NAG/2016 ITO, Ward-5(1), Ballarpur Industries Ltd., 2010-11 565/NAG/2016 Nagpur. At P.O. Ballarpur, Distt. 2009-10 Chandrapur (Maharashtra). PAN : AAACB5343E 3 200/NAG/2017 Ballarpur Industries ACIT, Circle-5, Nagpur. 2013-14 Ltd., Tower “C” First India Place, Mehrauli- Gurgaon Road, Gurgaon, Haryana- 122002. PAN : AAACB5343E 4-6 210/NAG/2017 ACIT, Circle-5, Ballarpur Industr…

Dy./Asstt. Commissioner of Income Tax, CC-2, Surat vs. M/S. Sumeet Industries Ltd, Surat

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

ITA 201/SRT/2022[2017-18]Status: HeardITAT Surat13 Mar 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 201/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Assessee)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B Assessee By Shri Rasesh Shah, Ca Shri Ashok B. Koli, Cit(Dr) Respondent By 13/03/2023 Date Of Hearing Date Of Pronouncement 13/03/2023

Section 154Section 156Section 156ASection 31Section 31(1)Section 5Section 61

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No. 201/SRT/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) The DCIT, Central Circle-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Assessee)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECS2583B Assessee by Shri Rasesh Shah, CA Shri Ashok B. Koli, CIT(DR) Respondent by 13/03/2023 Date of Hearing Date of Pronouncement 13/03/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appea…