Godrej Agrovet Ltd. v. ACIT

290 ITR 252High Court2007#13982 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2018.

Judgments citing Godrej Agrovet Ltd. v. ACIT

AMBUJA CEMENT INDIA P.LTD,MUMBAI vs. ASST CIT CIR 3(1), MUMBAI

In the result appeal of the assessee is allowed as indicated above

ITA 2600/MUM/2014[2005-06]Status: DisposedITAT Mumbai27 Aug 2018AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2600/Mum/2014 (नििाारण वर्ा / Assessment Year : 2005-06)

For Appellant: Shri. Soumen Adak &For Respondent: Shri Satish Chandra Rajore
Section 143Section 143(3)Section 147Section 14ASection 234B

…the end of the relevant assessment year as well as all proceedings pursuant thereto are contrary to law and the same are set aside. 3.28] Reliance is also placed on the decision of Hon'ble Bombay High Court in the case of Godrej Agrovet Ltd, -vs.- ACIT (2007) 290 ITR 252(Bom) wherein the AO has reopened the assessment on the ground that he has failed to consider the effect of section 80IB(13) r.w.s. 80IA(9) in regular assessment. In the said case on similar facts it has been held that there were no reasons on the basis of which prima facie it could be said that income had escaped assessment. Although it was alleg…

DCIT, CIR-11, KOLKATA, KOLKATA vs. M/S GRAPHITE INDIA LTD., KOLKATA

In the result, assessee’s appeal is partly allowed

ITA 559/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…of the energy generated therein has been captively used for manufacture of goods profits whereof are part of profits of business. The counsel for the assessee also relied on the decision of Bombay High Court in the case of Godrej Agrovet Ltd. vs. ACIT ((2007) 290 ITR 252. This issue came up for consideration before the Special Bench of the Tribunal at Chennai in the case of Assistant Commissioner of Income Tax vs. Rogini Garments reported in (2007) 294 ITR (AT). In view of the said decision of the Special Bench which is binding on us the contention of the assessee cannot be accepted ITA No.304-05 & 559/Kol/2008…

GRAPHITE INDIA LTD.,KOLKATA vs. ACIT, R-11, KOLKATA, KOLKATA

In the result, assessee’s appeal is partly allowed

ITA 305/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…of the energy generated therein has been captively used for manufacture of goods profits whereof are part of profits of business. The counsel for the assessee also relied on the decision of Bombay High Court in the case of Godrej Agrovet Ltd. vs. ACIT ((2007) 290 ITR 252. This issue came up for consideration before the Special Bench of the Tribunal at Chennai in the case of Assistant Commissioner of Income Tax vs. Rogini Garments reported in (2007) 294 ITR (AT). In view of the said decision of the Special Bench which is binding on us the contention of the assessee cannot be accepted ITA No.304-05 & 559/Kol/2008…

GRAPHITE INDIA LTD.,KOLKATA vs. ACIT, R-11, KOLKATA, KOLKATA

In the result, assessee’s appeal is partly allowed

ITA 304/KOL/2008[2003-2004]Status: DisposedITAT Kolkata24 Aug 2016AY 2003-2004

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 80Section 80HSection 80I

…of the energy generated therein has been captively used for manufacture of goods profits whereof are part of profits of business. The counsel for the assessee also relied on the decision of Bombay High Court in the case of Godrej Agrovet Ltd. vs. ACIT ((2007) 290 ITR 252. This issue came up for consideration before the Special Bench of the Tribunal at Chennai in the case of Assistant Commissioner of Income Tax vs. Rogini Garments reported in (2007) 294 ITR (AT). In view of the said decision of the Special Bench which is binding on us the contention of the assessee cannot be accepted ITA No.304-05 & 559/Kol/2008…

CONCORDE MOTORS (INDIA) LTD,MUMBAI vs. ACIT (OSD) 2(1), MUMBAI

ITA 234/MUM/2013[2003-04]Status: DisposedITAT Mumbai24 Jun 2016AY 2003-04

Bench: S/Sh.Joginder Singh & Rajendraआयकर आयकर अपील अपील संसंसंसं./I.T.A./234/Mum/2013,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2003-04 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Concorde Motors (India) Ltd. The Acit, Circle-(Osd)-2(1) 3Rd Floor, Nanavati Mahalaya, 16, Homi Aayakar Bhavan, M.K. Road Mody Street, Hutatma Chowk Vs. Mumbai-400 020. Mumbai-400 001. Pan:Aaacm 0154 A (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Ganesh Bare-Dr Assessee By: Shri Farrokh V.Irani-Ar सुनवाई क" तारीख / Date Of Hearing: 23.05.2016 घोषणा क" तारीख / Date Of Pronouncement: 24.06.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Order Dt. 04.10.2012 Of Cit(A)-4,Mumbai, The Assessee Has Filed The Present Appeal.Assessee-Company,Engaged In The Business Of Servicing & Maintenance Of Vehicles, Filed Its Return Of Income 05.01.2006, Declaring Total Income At Nil .The Assessment Order U/S.143(3) R.W.S. 147 Of The Act, Was Passed On 3.12.2008,Determining The Total Income Of The Assessee At Rs.58,53, 770/-.

For Appellant: Shri Farrokh V.Irani-ARFor Respondent: Shri Ganesh Bare-DR
Section 115JSection 143(3)Section 148Section 254(1)Section 79

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “सी मुंबई सी सी ” ” ” ” खंडपीठ सी खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “ C ”Bench Mumbai सव"ी जोिग"दर "सह, "याियक सद"य एवं राजे"", लेखा सद"य Before S/Sh.Joginder Singh,Judicial Member & Rajendra,Accountant Member आयकर आयकर अपील अपील संसंसंसं./I.T.A./234/Mum/2013,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2003-04 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Concorde Motors (India) Ltd. The ACIT, circle-(OSD)-2(1) 3rd Floor, Nanavati Mahalaya, 16, Homi Aayakar Bhavan, M.K. Road Mody Street, Hutatma C…

GREAT EASTERN EXPORTS vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/267/2008HC Delhi29 Nov 2010

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 80Section 80HSection 80I

…circumscribed or influenced by an altogether different provision namely sub Section (9) of Section 80-IA which provided totally different basis of the computation. He referred to the judgment of Godrej Agrovet Ltd. Vs. Asstt. Commissioner of Income Tax. 290 ITR 252. The Arguments: Revenue: 35. Onslaught of all these submissions of the assessees‟ counsel was bravely faced by Ms.Prem Lata Bansal who appeared on behalf of the department in all these cases and emphatically countered them. She heavily relied upon the detailed analysis of these provisions by the five members of Special Bench of the Tri…

COMMISSIONER OF INCOME TAX vs. HONDA SIEL POWER PRODUCTS LTD

ITA/1376/2009HC Delhi05 Jul 2010

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE V.K. JAIN

For Appellant: Mr N.P. Sahni and Ms Prem Lata Bansal with Mr P.C. YadavFor Respondent: Mr Ajay Vohra with Ms Kavita Jha and Mr Sriram Krishna
Section 143(3)Section 263Section 80HSection 80I

…R 437 (P&H); 4) Commissioner of Income-tax v. Eicher Limited: 294 ITR 310 (Delhi); 5) Commissioner of Income-tax v. Kelvinator of India Limited: 256 ITR 1 (FB) (Del); 6) Godrej Agrovet Limited v. Assistant Commissioner of Income-tax and Others: 290 ITR 252 (Bom). ITA Nos.1376/09&1382/09 Page No.11 of 20 14. Let us first examine the decisions cited by the learned counsel for the respondent / assessee. The Punjab & Haryana High Court in the case of Max India Limited (supra) took the position that if the view expressed by the Assessing Officer was a possible view, the Commissioner of I…

Godrej Agrovet Ltd. v. ACIT (290 ITR 252) — Cited in 7 Judgments | BharatTax