Go Airlines (India) Ltd. v. Dy.CIT

127 Taxmann.com 803Reported decision2021#14860 most cited

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

Sections most often in play

Section 115JB Section 143(3)Section 139(1)Section 144C(1)Section 154 Section 234A Section 234B Section 271(1)(c)

Issues it is cited on

section 32(2)section 72 unabsorbed depreciation section 115jb(2)mistake apparent from record book profits section 115j section 115jb section 115 section 23 section 154 section 11

Judgments citing Go Airlines (India) Ltd. v. Dy.CIT

DY. COMMISSIONER OF INCOME TAX CIRCLE-1(1) , PUNE vs. FIAT INDIA AUTOMOBILES PRIVATE LIMITED, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1098/PUN/2025[2014-15]Status: DisposedITAT Pune08 Jan 2026AY 2014-15

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Amol Khairnar

Section 115JSection 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1027/PUN/2025 िनधा"रण वष" / Assessment Year : 2014-15 M/s. Fiat India Automobiles Vs. ACIT, Circle-1(1), Pune. Private Limited, B-19, Ranjangaon, MIDC Industrial Area, Ranjangaon, Taluka- Shirur, Pune- 412220. PAN : AAACF1716D Appellant Respondent आयकर अपील सं. / ITA No.1098/PUN/2025 िनधा"रण वष" / Assessment Year : 2014-15 DCIT, Circle-1(1), Pune. Vs. M/s. Fiat India Automobiles Private Limited, B-19, Ranjangaon, MIDC Industrial Area, Ranjangaon, Ta…

M/S. FIAT INDIA AUTOMOBILES PRIVATE LIMITED,PUNE vs. ACIT CIRCLE 1(1), PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1027/PUN/2025[2014-15]Status: DisposedITAT Pune08 Jan 2026AY 2014-15

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Amol Khairnar

Section 115JSection 143(3)Section 154

DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE - 3(1), CHENNAI vs. M/S. TRIUMPH INTERNATIONAL (INDIA) PRIVATE LIMITED, KANCHEEPURAM

In the result, the appeal of the Revenue is dismissed

ITA 745/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.745/Chny/2025

Section 115JSection 143(3)Section 144C

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.745/Chny/2025 Assessment Years: 2018-19 Deputy Commissioner of Income Tax, Corporate Circle-3(1), Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by सुनवाई की तारीख/Date of Hearing घोषणा की तारीख /Date of Pronouncement M/s.Triumph Private Limited, No.240-B, Sengudram Village, Singaperumal Koil, Kancheepuram Dist, Tamil Nadu…

TRAFIGURA INDIA PVT LTD,MUMBAI vs. PCIT-6, MUMBAI

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

ITA 1131/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Jul 2024AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri Ratnesh Nandan Sahay, Accountat Member Trafigura India Pvt Ltd., Vs. Pr. Cit-6 Unit No.1101, A-Wing, 501, 5Th Floor, Aaykar Plot No. C, 66G Block, Bhavan, Mg Road, Bkc, Mumbai – 400051. Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadct3128N Appellant .. Respondent Appellant By : Shri Madhur Agrawal.Ar Respondent By : Shri Biswanath Das.Cit Dr Date Of Hearing 03.07.2024 Date Of Pronouncement 25.07.2024 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of The Pr. Commissioner Of Income Tax (Pr.Cit)-6, Mumbai Passed U/S 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Madhur Agrawal.ARFor Respondent: Shri Biswanath Das.CIT DR

Section 115JSection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI RATNESH NANDAN SAHAY, ACCOUNTAT MEMBER Trafigura India Pvt Ltd., Vs. Pr. CIT-6 Unit No.1101, A-Wing, 501, 5th Floor, Aaykar Plot No. C, 66G Block, Bhavan, MG Road, BKC, Mumbai – 400051. Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCT3128N Appellant .. Respondent Appellant by : Shri Madhur Agrawal.AR Respondent by : Shri Biswanath Das.CIT DR Date of Hearing 03.07.2024 Date of Pronouncement 25.07.2024 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against th…

TRAFIGURA INDIA PVT LTD,MUMBAI vs. PR CIT-6, MUMBAI, MUMBAI

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

ITA 970/MUM/2022[2017-18]Status: DisposedITAT Mumbai15 Nov 2022AY 2017-18

Bench: Shri Prashant Maharishi, Accountat Member & Shri Pavan Kumar Gadaletrafigura India Pvt Ltd., Vs. Pr. Cit-6 Unit No. 1101, A-Wing, 501, 5Th Floor, Aaykar Plot No. C, 66G Block, Bhavan, Mg Road, Bkc, Mumbai – 400051. Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadct3128N Appellant .. Respondent Appellant By : Shri Madhur Agrawal.Ar Respondent By : Shri H. N. Singh. Cit Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 16.11.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of The Pr. Commissioner Of Income Tax (Pr.Cit)-6, Mumbai Passed U/S 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Madhur Agrawal.ARFor Respondent: Shri H. N. Singh. CIT DR

Section 115JSection 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTAT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Trafigura India Pvt Ltd., Vs. Pr. CIT-6 Unit No. 1101, A-Wing, 501, 5th Floor, Aaykar Plot No. C, 66G Block, Bhavan, MG Road, BKC, Mumbai – 400051. Mumbai – 400020. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCT3128N Appellant .. Respondent Appellant by : Shri Madhur Agrawal.AR Respondent by : Shri H. N. Singh. CIT DR Date of Hearing 18.10.2022 Date of Pronouncement 16.11.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the…

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(1), BENGALURU vs. M/S.OZONE PROPERTIES PVT. LTD.,, BENGALURU

In the result, the appeal filed by the revenue stands allowed for statistical purposes

ITA 95/BANG/2022[2014-2015]Status: DisposedITAT Bangalore09 Sept 2022AY 2014-2015

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2014-15 M/S. Ozone Properties The Assistant Pvt. Ltd., Commissioner Of No. 38, Ozone Group, Income Tax, Ulsoor Road, Central Circle – 2(1), Ulsoor, Bangalore. Vs. Bangalore – 560 042. Pan: Aaaco6672M Appellant Respondent & C.O.No. 01/Bang/2022 (In Ita No. 95/Bang/2022) (By Assessee) Assessee By : Shri Kodandapani, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 01-09-2022 Date Of Pronouncement : 09-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee & Revenue Against Order Dated 30.11.2021 Passed By Ld.Cit(A)-11, Bangalore For A.Y. 2014-15 On Following Grounds Of Appeal:

For Appellant: Shri Kodandapani, CA

Section 115JSection 143(3)Section 153ASection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Ozone Properties The Assistant Pvt. Ltd., Commissioner of No. 38, Ozone Group, Income Tax, Ulsoor Road, Central Circle – 2(1), Ulsoor, Bangalore. Vs. Bangalore – 560 042. PAN: AAACO6672M APPELLANT RESPONDENT & C.O.No. 01/Bang/2022 (in ITA No. 95/Bang/2022) (By Assessee) Assessee by : Shri Kodandapani, CA : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 01-09-2022 Date of Pronouncement : 09-09-2022 ORDER PER BEENA PILLAI, JU…