(i) Uttam Air Products (P) Ltd. v. DCIT

99 TTJ 718Income Tax Appellate Tribunal#25988 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2022.

Judgments citing (i) Uttam Air Products (P) Ltd. v. DCIT

The ACIT, Central-1, Indore vs. M/S Surya Infra Venture Pvt. Ltd., Indore

In the result ground no.2 raised by the revenue stands dismissed

ITA 233/IND/2021[2013-14]Status: DisposedITAT Indore01 Dec 2022AY 2013-14

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Acit(Central)-1 Surya Infraventures Pvt. Indore Ltd. Nanda Nagar, Indore बनाम/ Vs. (Appellant / Revenue) (Respondent / Appellant) Pan: Aadca 4235 D Assessee By Shri S.N. Agrawal & Shri Bhavesh Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.09.2022 Date Of Pronouncement 01.12.2022

Section 143(2)Section 143(3)Section 41(1)

…, Indore in Smt. Abha Devi Agarwal, ITA No. 58/Ind/2015 dated 16.03.2017 (supra) which was also relied upon by Ld. CIT(A) while granting relief to the assessee. Some other decisions relied upon by Ld. AR are as under: (i) Uttam Air Products (P) Ltd. Vs. DCIT 99 TTJ 718 (ITAT, Delhi) (ii) New Commercial Mills Co. Ltd. Vs. DCIT (2001) 73 TTJ 893 (ITAT, Ahmedabad) (iii) J.R. Organics Ltd. Vs. ACIT (2009) 122 TTJ 887 (ITAT, Lucknow) (iv) ACIT Vs. Popular Vehicles & Services Ltd. (ITAT, Coachin) Ld. AR submitted that in these decisions, it has been loudly held that section 41(1) cannot be applied unless the liabi…

Sh. Lok Nath Narang, Prop, New Delhi vs. ITO, Gurgaon

ITA 6708/DEL/2014[2009-10]Status: DisposedITAT Delhi03 Jan 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamblelok Nath Narang, Prop. Vs Ito C/O. M/S. Rra Tax India, Ward-2(1) D-28, South Extension, Part-I Gurgaon New Delhi Pan : Adrpn8014H

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 234ASection 41(1)Section 68

…gn or omission, be he an assessee or an Assessing Officer. Therefore, viewed from any angle, the addition made by the Assessing Officer is liable to be deleted. The Ld. AR also relied upon the following direct decisions :- i. Uttant Air Products P Ltd vs DCIT 99 TTJ 718 (Del) ii. New Commercial Mills Co. Ltd vs DCIT 73 TTJ 893 (Ahd) iii. ABC India Ltd vs DCIT 57 TTJ 349(Gau) iv. CIT vs Sadul Textiles Ltd 167 ITR 634(Raj) v. CIT vs Pre Stressed Concrete P Ltd 162 ITR 314(Mad) The Ld. AR submitted that a plain reading of the assessment order would show that none of these three ingredients is available in the case…

ITO 21(2)(3), Mumbai vs. Vishal K Ganatra, Mumbai

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

ITA 133/MUM/2013[2007-08]Status: DisposedITAT Mumbai10 Aug 2016AY 2007-08

Bench: Shri Jason P. Boaz, Am & Shri Sandeep Gosain, Jm Income Tax Officer-21(2)(4), Shri Vishal K. Ganatra Room No.503, 5Th Floor, C-10, 3Rd 12,Mahavir Bldg. Pratyaksh Kar Bhavan, Floor, K.D. Road, Vile Bandra Kurla Complex, Parle (W), Bandra (E), Mumbai-400 056. Mumbai-400 051. Pan: Aaxpg 1027Q Appellant .. Respondent

Section 133(6)Section 143(1)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F”, BENCH MUMBAI BEFORE SHRI JASON P. BOAZ, AM AND SHRI SANDEEP GOSAIN, JM Income Tax Officer-21(2)(4), Shri Vishal K. Ganatra Room NO.503, 5th floor, C-10, 3rd 12,Mahavir Bldg. Pratyaksh Kar Bhavan, Floor, K.D. Road, Vile Bandra Kurla Complex, Parle (W), Bandra (E), Mumbai-400 056. Mumbai-400 051. PAN: AAXPG 1027Q Appellant .. Respondent Appellant by Shri Shahnawazul Rahman Respondent by None Date of hearing: 16-05-2016 Date of pronouncement: 10-08-2016 O R D E R PER SANDEEP GOSAIN,JUDICIAL MEMBER: The present appeal has been filed by the Revenue against the order of the…