Godrej Consumer Products Ltd. v. Addl. CIT (48 Taxmann.com 293)

Aarti Sponge and Power Ltd., Raipur vs. Assistant Commissioner of Income Tax, -1(1), Raipur

In the result appeal of the assessee is partly allowed for statistical purposes

ITA 70/RPR/2023[2013-14]Status: DisposedITAT Raipur20 Sept 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.70/Rpr/2023 िनधा"रण वष" /Assessment Year: 2013-14 V. Aarti Sponge & Power Ltd. Acit -1 (1) Aarti House, Ashoka Ratna Shankar Raipur Nagar, Raipur, Chhattisgarh – 492 001

For Respondent: Sr. D.R

Section 143(3)Section 14ASection 250

…आयकर अपीलीय अिधकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH: RAIPUR "ी रवीश सूद, "ाियक सद", एवं "ी अ"ण खोडिपया, लेखा सद" के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.70/RPR/2023 िनधा"रण वष" /Assessment Year: 2013-14 v. Aarti Sponge & Power Ltd. ACIT -1 (1) Aarti House, Ashoka Ratna Shankar Raipur Nagar, Raipur, Chhattisgarh – 492 001 [PAN: AAECA 7235 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri R. B. Doshi, C.A. अपीलाथ" की ओर से/ Appellant by Shri Satya Prakash Sharma, ""थ" की ओर से /Respondent by : Sr. D.R. सुनवाई…

Income Tax Officer, Ward-1(2), Bhilai vs. Mesers Metex Engineers, Bhilai

In the result Ground No 8 of the revenue is dismissed

ITA 247/RPR/2019[2015-16]Status: DisposedITAT Raipur14 Jun 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri V.K.Singh, CIT-DR

Section 68

…urther, ld. AR of the assessee has submitted that ld. AO has not recorded any satisfaction/finding in support of the disallowance made. On this contention ld. AR placed his reliance on following judgements: 1. Godrej Consumer Products Ltd. v. Addl. CIT (2204) 151 ITD 566 (Mum.) 2. CIT vs U.P. Electronics Corporation Ltd. (2017) 397 ITR 113 (All.) 3. Pradeep Khanna vs. ACIT order dated 11.08.2016 of Delhi HC. 11.6 We have considered the rival submissions and contentions, perused the material available on records and have perused the case laws placed before us. In view of the various judgments quoted by the Ld AR,…

Mesers Metex Engineers, Bhilai vs. Income Tax Officer, Ward-1(2), Bhilai

In the result Ground No 8 of the revenue is dismissed

ITA 238/RPR/2019[2015-16]Status: DisposedITAT Raipur14 Jun 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.238/Rpr/2019 (Assessment Year: 2015-2016) M/S Metex Engineers, Vs Ito, Ward-1(2), Bhilai Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G & आयकर अपील सं./Ita No.247/Rpr/2019 (Assessment Year: 2015-2016) Ito, Ward-1(2), Bhilai Vs M/S Metex Engineers, Shop No.10-11, Ganesh Complex, Shakti Vihar, Risali Bhilai, Durg Pan No. :Aawfm 8852 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri R.B.Doshi, Ca राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 24/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 14/06/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri V.K.Singh, CIT-DR

Section 68

…urther, ld. AR of the assessee has submitted that ld. AO has not recorded any satisfaction/finding in support of the disallowance made. On this contention ld. AR placed his reliance on following judgements: 1. Godrej Consumer Products Ltd. v. Addl. CIT (2204) 151 ITD 566 (Mum.) 2. CIT vs U.P. Electronics Corporation Ltd. (2017) 397 ITR 113 (All.) 3. Pradeep Khanna vs. ACIT order dated 11.08.2016 of Delhi HC. 11.6 We have considered the rival submissions and contentions, perused the material available on records and have perused the case laws placed before us. In view of the various judgments quoted by the Ld AR,…

Tata Investment Corporation Ltd, Mumbai vs. Asst CIT 2(3)(2), Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 7405/MUM/2017[2014-15]Status: DisposedITAT Mumbai20 Jul 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri M.M. Golvala &For Respondent: Shri Amit Pratap Singh

Section 1Section 115JSection 14ASection 45Section 48

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7404 MUM/2017 (A.Y: 2013-14) M/s. Tata Investment Corporation Ltd., v. Dy. CIT – 2(3)(1) C/o. Kalyaniwalla & Mistry LLP., Room No. 552, 5th Floor Esplanade House, 2nd Floor Aayakar Bhavan 29, Hazarimal Somani Marg M.K. Road Mumbai – 400 020 Fort, Mumbai – 400 001 PAN: AAACT4120F (Appellant) (Respondent) ITA NOs. 7405/MUM/2017 (A.Y: 2014-15) M/s. Tata Investment Corporation Ltd., v. Asst. CIT – 2(3)(2) C/o. Kalyaniwalla & Mistry LLP., Room No.…

Tata Investment Corporation Ltd, Mumbai vs. Dy. C.I.T. - 2(3)(1), Mumbai

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

ITA 7404/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Jul 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri M.M. Golvala &For Respondent: Shri Amit Pratap Singh

Section 1Section 115JSection 14ASection 45Section 48

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 7404 MUM/2017 (A.Y: 2013-14) M/s. Tata Investment Corporation Ltd., v. Dy. CIT – 2(3)(1) C/o. Kalyaniwalla & Mistry LLP., Room No. 552, 5th Floor Esplanade House, 2nd Floor Aayakar Bhavan 29, Hazarimal Somani Marg M.K. Road Mumbai – 400 020 Fort, Mumbai – 400 001 PAN: AAACT4120F (Appellant) (Respondent) ITA NOs. 7405/MUM/2017 (A.Y: 2014-15) M/s. Tata Investment Corporation Ltd., v. Asst. CIT – 2(3)(2) C/o. Kalyaniwalla & Mistry LLP., Room No.…

Tata Investment Corporation Ltd., Mumbai vs. DCIT-2(3)(1), Mumbai

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 2332/MUM/2016[2012-13]Status: DisposedITAT Mumbai28 Jun 2018AY 2012-13

Bench: Shri B.R. Baskaran & Shri Amarjit Singhm/S. Tata Investment D C I T - 2(3)(1) Corporation Ltd. Room No. 552, 5Th Floor Elphistone Building Vs. Aayakar Bhavan, M.K. Road 2Nd Floor, 10, Veer Nariman Mumbai 400020 Road, Mumbai 400001 Pan – Aaact4120F Appellant Respondent

For Appellant: Shri M.M. Golvala &For Respondent: Shri V. Vidhyadhar

Section 115JSection 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" Bench, Mumbai Before Shri B.R. Baskaran, Accountant Member and Shri Amarjit Singh, Judicial Member M/s. Tata Investment D C I T - 2(3)(1) Corporation Ltd. Room No. 552, 5th Floor Elphistone Building Vs. Aayakar Bhavan, M.K. Road 2nd Floor, 10, Veer Nariman Mumbai 400020 Road, Mumbai 400001 PAN – AAACT4120F Appellant Respondent Appellant by: Shri M.M. Golvala & Shri Amey Wagle Respondent by: Shri V. Vidhyadhar Date of Hearing: 28.06.2018 Date of Pronouncement: 28.06.2018 O R D E R Per B.R. Baskaran, AM This appeal filed by the assessee is directed against the order da…

DCIT Cen Cir 18 & 19, Mumbai vs. Viraj Profiles Ltd, Mumbai

ITA 4439/MUM/2013[2008-09]Status: DisposedITAT Mumbai21 Oct 2015AY 2008-09

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: - 2008-09 Dcit,Central Circle-18 & 19 V. Viraj Profiles Limited Mumbai 10,Imperial Chamber,Wilson Road, Ballard Estate,Mumbai- 400 038 Pan/Gir No. Aabcv1740N Appellant Respondent

Section 10BSection 115JSection 14ASection 80G

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, F,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य, के सम" BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment year: - 2008-09 DCIT,Central Circle-18 & 19 v. Viraj Profiles Limited Mumbai 10,Imperial Chamber,Wilson Road, Ballard Estate,Mumbai- 400 038 PAN/GIR No. AABCV1740N Appellant Respondent Revenue By Ms. Lata Sunder Assessee By Ms Bhumika Vora Date of hearing 08.10.2015 Date of pronouncement 21.10.2015 ORDER Per Ramit Kochar, Accountant Member This appe…

Godrej Consumer Products Ltd. v. Addl. CIT

Judgments citing Godrej Consumer Products Ltd. v. Addl. CIT