Godhra Electricity Co Ltd. v. CIT

212 ITR 489High Court#17208 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 145ASection 234BSection 234CSection 36(1)(va)Section 37(1)Section 143(3)

Issues it is cited on

income from other sourcescompanydocument

Judgments citing Godhra Electricity Co Ltd. v. CIT

Rajasthan State Ganganagar Sugar Mills Limited, Jaipur vs. ACIT, Jaipur

In the result the appeal of the assessee is partly allowed

ITA 279/JPR/2024[2017-18]Status: DisposedITAT Jaipur08 May 2025AY 2017-18

Bench: Him The Assessment Order Passed By Acit, Circle-6, Jaipur [ For Short Ao ] U/S 143

For Appellant: Sh. Saurav Harsh, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143Section 145ASection 36(1)(va)

…y fees. Copy of this letter is enclosed herewith 4.7 In any case the levy of export pass fee is a disputed matter and therefore disputed claims are not liable to tax (a) Godhra Electricity Co Ltd vs CIT 225 ITR 746 (SC) (b) CIT vs Smt. Vinita D. Sonwane&Ors. 212 ITR 489 (Bom) (c) In a case reported in 170 Tax World 148 (All)-CIT vs. Sir Shadilal Enterprises Ltd It has been held that where right to receive payment had been in dispute, it could not from part of trading receipt, excess price realized by assessee on levy sugar did not become part of trading receipt and, therefore, was not taxable (d) In the case of…

DCIT, Circle-6, Jaipur, Ncrb vs. Rajasthan State Ganganagar Sugar Mills Limited, Nehru Sehkar Bhawan, Jaipur

In the result the appeal of the assessee is partly allowed

ITA 235/JPR/2024[2017-18]Status: DisposedITAT Jaipur08 May 2025AY 2017-18

Bench: Him The Assessment Order Passed By Acit, Circle-6, Jaipur [ For Short Ao ] U/S 143

For Appellant: Sh. Saurav Harsh, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143Section 145ASection 36(1)(va)

…y fees. Copy of this letter is enclosed herewith 4.7 In any case the levy of export pass fee is a disputed matter and therefore disputed claims are not liable to tax (a) Godhra Electricity Co Ltd vs CIT 225 ITR 746 (SC) (b) CIT vs Smt. Vinita D. Sonwane&Ors. 212 ITR 489 (Bom) (c) In a case reported in 170 Tax World 148 (All)-CIT vs. Sir Shadilal Enterprises Ltd It has been held that where right to receive payment had been in dispute, it could not from part of trading receipt, excess price realized by assessee on levy sugar did not become part of trading receipt and, therefore, was not taxable (d) In the case of…

DCIT Circle-13(1), New Delhi vs. Jah Developers Pvt Ltd, New Delhi

In the result, the appeals of revenue are dismissed

ITA 8764/DEL/2019[2016-17]Status: DisposedITAT Delhi06 Sept 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Dr. B.R.R. Kumar

For Appellant: Shri Ramesh Goel, CAFor Respondent: Shri Amit Katoch, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: H: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos.5377 & 8764/Del/2019 Assessment Years: 2015-16 & 2016-17 The DCIT, Circel-13(1), New Delhi M/s JAH Developers Pvt. Ltd., 118, JP House, Shahpur Jat, New Delhi vs. 110016 PAN AABCJ 8428 R (Appellant) (Respondent) For Revenue : Shri Amit Katoch, Sr. DR For Assessee : Shri Ramesh Goel, CA Date of Final Hearing : 20.07.2023 Date of Pronouncement : 06.09.2023 ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed by the Revenue against the order of CI…

DCIT Circle-13(), New Delhi vs. Jah Developers Pvt Ltd, New Delhi

In the result, the appeals of revenue are dismissed

ITA 5377/DEL/2019[2015-16]Status: DisposedITAT Delhi06 Sept 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Dr. B.R.R. Kumar

For Appellant: Shri Ramesh Goel, CAFor Respondent: Shri Amit Katoch, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: H: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos.5377 & 8764/Del/2019 Assessment Years: 2015-16 & 2016-17 The DCIT, Circel-13(1), New Delhi M/s JAH Developers Pvt. Ltd., 118, JP House, Shahpur Jat, New Delhi vs. 110016 PAN AABCJ 8428 R (Appellant) (Respondent) For Revenue : Shri Amit Katoch, Sr. DR For Assessee : Shri Ramesh Goel, CA Date of Final Hearing : 20.07.2023 Date of Pronouncement : 06.09.2023 ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed by the Revenue against the order of CI…

Afcons Infrastructure Ltd, Mumbai vs. Pr.CIT 9, Mumbai

The appeal stands allowed to the extent indicated in the order

ITA 3159/MUM/2019[2014-15]Status: DisposedITAT Mumbai17 Mar 2020AY 2014-15

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.3159/Mum/2019 (िनधा"रण वष" / Assessment Year:2014-15) Afcons Infrastructure Limited Pr. Cit-9 16, Afcons House Room No.214, Aaykar Bhavan बनाम/ 2Nd Floor, M.K. Road Shah Industrial Estate Vs. Veera Desai Road, Andheri West Mumbai. Mumbai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaca-9067-G (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ" की ओर से/ Appellant By : S/Shri J.D. Mistry & Nitesh Joshi-Ld. Ars ""थ"कीओरसे/Respondent By : Shri Anadi Varma-Ld.Cit-Dr सुनवाईकीतारीख/ : 05/09/2019 & 19/12/2019 Date Of Hearing घोषणाकीतारीख / : 17/03/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: S/Shri J.D. Mistry & Nitesh Joshi-Ld. ArsFor Respondent: Shri Anadi Varma-Ld.CIT-DR
Section 263

…n Hindustan Housing and Land Development Trust Ltd. (1986 161 ITR 524), Godhra Electricity Co. Ltd. (1997 225 ITR 746), decision of Hon’ble Bombay High Court in CIT V/s Seksaria Biswan Sugar Factory Pvt. Ltd. (1992 195 ITR 778), CIT V/s Vimla D. Sonwane (1994 212 ITR 489), CIT V/s Sharda Sugar Industries Ltd. (1999 239 ITR 393) and CIT V/s Abdul Mannan Shah Mohammed (2001 248 ITR 614) besides various other decision of Hon’ble High Courts. In the stated background, it was submitted that right to receive the interest was conditional and would entirely depend upon the final outcome of the decision of Hon’ble Courts.…

Godhra Electricity Co Ltd. v. CIT (212 ITR 489) — Cited in 5 Judgments | BharatTax