Haryana Warehousing Corporation v. ACIT

328 ITR 23Reported decision#24509 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 194ISection 2(13)Section 22Section 250Section 35AD

Judgments citing Haryana Warehousing Corporation v. ACIT

Income Tax Officer, Ferozepur vs. Ms.Jatin Agro, Fort Road

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

…lief. The disallowance made by the learned Assessing Officer needs to be deleted for substantial cause of justice and equity.” 9.6 Thereafter the ld. AR relied on the decision of Hon’ble High Court in the case of Haryana Warehousing Corporation Vs. ACIT 2010 328 ITR 23 (P & H) to argue I.T.A. No. 103 & 104/Asr/202 2 Assessment Years: 2014-15 and 2017-18 7 that providing storage facilities being its main business and not merely incidental business, that being so income derived from storage facility will not be covered by the head income from house property it will be treated as income from business. 9.7 Therea…

Income Tax Officer, Ward-3(1), Ferozepur vs. Ms.Jatin Agro, Fort Road

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

…lief. The disallowance made by the learned Assessing Officer needs to be deleted for substantial cause of justice and equity.” 9.6 Thereafter the ld. AR relied on the decision of Hon’ble High Court in the case of Haryana Warehousing Corporation Vs. ACIT 2010 328 ITR 23 (P & H) to argue I.T.A. No. 103 & 104/Asr/202 2 Assessment Years: 2014-15 and 2017-18 7 that providing storage facilities being its main business and not merely incidental business, that being so income derived from storage facility will not be covered by the head income from house property it will be treated as income from business. 9.7 Therea…

DCIT, Cir-10(1), Kolkata vs. M/S Maa Amba Towers Ltd., Kolkata

Appeal is dismissed

ITA 1381/KOL/2015[2012-13]Status: DisposedITAT Kolkata12 Oct 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13

Section 131Section 143(3)Section 68

…nted to commercial exploitation of the properties. I further find that identical issue of taxability of Income derived from letting out of the warehouses was considered by the Punjab & Haryana High Court in the case of Haryana Warehousing Corporation Vs ACIT (328 ITR 23) and Karnataka High Court in the case of CIT Vs Karnataka State Warehousing Corporation (44 ITA No.1381/Kol/2015 A.Y. 2012-13 DCIT, Cir-10(1), Kol. Vs. M/s Maa Amba Towers Ltd. Page 14 taxmann.com 205). In both these cases the income was derived by State Govt undertakings from letting out of the warehousing facilities and the income was offered u…

Haryana Warehousing Corporation v. ACIT (328 ITR 23) — Cited in 3 Judgments | BharatTax