Godrej & Boyce Manufacturing Co. Ltd. v. ACIT

140 Taxmann.com 345High Court2022#16776 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 147 Section 148 Section 139 Section 142(1)Section 143(2)Section 144

Issues it is cited on

material facts necessary for assessment change of opinion tangible material escapement of income disallowance u/s 14a reason to believe cross objection section 142 section 14a section 139 scrutiny assessment section 142(1)

Judgments citing Godrej & Boyce Manufacturing Co. Ltd. v. ACIT

DCIT-2(1)(1), MUMBAI, MUMBAI vs. BANK OF BARODA , BANK OF BARODA

In the result, both the appeals filed by the Revenue and both the cross objections

ITA 4913/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Feb 2026AY 2015-16

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri C. Naresh, ARFor Respondent: Shri Vimal Kumar Meena, (CIT DR)

Section 115JSection 143(3)Section 147Section 14ASection 244ASection 250Section 36(1)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.4913 & 4869/Mum/2025 (Assessment Years: 2015-16 & 2016-17) DCIT-2(1)(1), M/s. Bank of Baroda, Room No.561, 5th Floor, 2nd Floor, Baroda Corporate Centre, Aayakar Bhavan, C 26, G Block, Vs. Mumbai – 400 020 Bandra Kurla Complex, Bandra (East), Mumbai – 400 051 PAN No.AAACB1534F (Appellant) : (Respondent) CO Nos.259 & 258/M/2025 (Arising out of ITA Nos.4913 & 4869/Mum/2025) (Assessment Years: 2015-16 & 2016-17) M/s. Bank of Baroda, Vs. Deputy Commissioner of Income Tax, Baroda Corporate Cen…

DCIT-2(1)(1), MUMBAI vs. BANK OF BARODA, MUMBAI

In the result, both the appeals filed by the Revenue and both the cross objections

ITA 4869/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Feb 2026AY 2016-17

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri C. Naresh, ARFor Respondent: Shri Vimal Kumar Meena, (CIT DR)

Section 115JSection 143(3)Section 147Section 14ASection 244ASection 250Section 36(1)(viia)

M/S UNION BANK OF INDIA ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMET TAX. CIRCLE- LTU -2, , MUMBAI

In the result appeal of the assessee bearing ITA No

ITA 1678/MUM/2024[2015-16]Status: DisposedITAT Mumbai23 Apr 2025AY 2015-16

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri C NareshFor Respondent: ShriKrishna Kumar SR. DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER Union Bank of India vs Deputy Commissioner of Income- Union Bank Bhavan tax, Circle-(LTU) 2, Mumbai Room No.421, 4thFloor, Aayakar 239, Vidhan Bhavan Marg Nariman Point, Mumbai-400 Bhavan, M.K. Road, Mumbai-400 021 020 PAN: AAACU0564G APPELLANT RESPONDENT Assessee by : Shri C Naresh Respondent by : ShriKrishna Kumar SR. DR. Date of hearing : 11/04/2025 Date of pronouncement : 23/04/2025 O R D E R PER ANIKESH BANERJEE, J.M: The instant appeal of the assessee was…

THE ACIT CENT. CIR-6(4), MUMBAI vs. AIRMID DEVELOPERS LTD, DELHI

In the result, appeal filed by the Revenue/Department stands dismissed as infructuous

ITA 2381/MUM/2021[2012-13]Status: DisposedITAT Mumbai31 May 2023AY 2012-13

Bench: Shri Br Baskaran & Shri Narender Kumar Choudhrythe Acit, Cc-6(4), Vs Airmid Developers Ltd. Room No. 1925, 19Th M-62 & 63, 1St Floor, Floor, Connought Place, Air India Building, New Delhi-110001. Nariman Point, Pan: Aagca5601G Mumbai-400021. Appellant Respondent

For Appellant: Sh. K. Gopal, ARFor Respondent: Sh. Manoj Kumar Sinha, Sr. DR

Section 143(3)Section 147Section 148Section 250Section 36(1)(iii)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER The ACIT, CC-6(4), Vs Airmid Developers Ltd. Room No. 1925, 19th M-62 & 63, 1st Floor, Floor, Connought Place, Air India Building, New Delhi-110001. Nariman Point, PAN: AAGCA5601G Mumbai-400021. Appellant Respondent Appellant/Revenue by : Sh. Manoj Kumar Sinha, Sr. DR Respondent/Assessee by : Sh. K. Gopal, AR Date of hearing : 04/05/2023 Date of pronouncement : 31/05/2023 ORDER PER NARENDER KUMAR CHOUDHRY, J.M: The Revenue/Appellant herein has preferred this…

DCIT- CC- 7 (1), MUMBAI vs. SHREE GLOBAL TRADEFIN LTD., MUMBAI

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

ITA 1374/MUM/2022[2017-18]Status: DisposedITAT Mumbai22 Dec 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dcit, Central Circle 7(1) Shree Global Tradefin Ltd. Mumbai 35, Ashok Chambers, Vs. Broach Street, Devji Ratansey Marg, Mumbai-400 009 Pan/Gir No. Aaacb 2975 J (Revenue) : (Assessee)

For Appellant: Shri Vijay MehtaFor Respondent: Shri Vranda U. Matkarni

Section 10(38)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM DCIT, Central Circle 7(1) Shree Global Tradefin Ltd. Mumbai 35, Ashok Chambers, Vs. Broach Street, Devji Ratansey Marg, Mumbai-400 009 PAN/GIR No. AAACB 2975 J (Revenue) : (Assessee) Cross Objection No. 115/Mum/2022 (Arising out of ITA No. 1374/Mum2022) (Assessment Year: 2017-18) Shree Global Tradefin Ltd. DCIT, Central Circle 7(1) 35, Ashok Chambers, Mumbai Vs. Broach Street, Devji Ratansey Marg, Mumbai-400 009 PAN/GIR No. AAACB 2975 J (Assessee) : (Revenue) Assessee by : Shri Vijay Mehta R…