(i) Vania Silk Mills Private ,Limited v. CITT

191 ITR 6Supreme Court of India#19654 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2016 to 2021.

Judgments citing (i) Vania Silk Mills Private ,Limited v. CITT

Mirah Dekor Pvt Ltd, Mumbai vs. DCIT CC 14, Mumbai

The appeals are partly allowed

ITA 6809/MUM/2019[2009-10]Status: DisposedITAT Mumbai12 Nov 2021AY 2009-10
Section 133ASection 14ASection 234A

…i Mavji & Co vs CIT (Supreme Court) 102 ITR 23 b ITO vs Lakhmani Mewal Das (Supreme Court) c. Phool Chand Bajrang Lal and Another vs ITO & Anr (SQ203 ITR 456 d. Shri Krishna (P) Ltd, vs CIT (SC)221 ITR 538 e. Central Provinces Manganese Ore Co Ltd vs ITO (SC) 191 ITR 6 9 Mirah Dekor Pvt. Ltd. ix) Not a case of change of opinion It is not a case of change of opinion as no opinion was formed in earlier assessment about genuineness of bills & parties It was not a case of definite and specific opinion made by AO regarding original bills being genuine and parties being genuine. Hence, on subsequent tangible informa…

Accel Limited, Chennai vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed for 38

ITA 24/CHNY/2015[2009-10]Status: DisposedITAT Chennai20 May 2016AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. S.T. Prabhu, DirectorFor Respondent: Shri. A.V. Sreekanth, IRS, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 148Section 2(22)Section 2(22)(e)

…t be allowed to be carried forward under the head :- 26 -: ITA No. 23, 24, 144 to 147/2015. 'Capital Gains'. In this regard, the ld. Assessing Officer placed reliance on the placed on the following decisions: (i) Vania Silk Mills Private ,Limited vs. CITT 191 ITR 6 (SC) (ii) CIT vs. R. Chidambaranatha Mudailiar [240 ITR 553 (MDS)] On the basis of the above, the advances and investments written off by the assessee to extent of "45,00,000/- and "46,96,537/- are disallowed and added to the assessee income. Aggrieved by the order, the assessee filed an appeal before Commissioner of Income Tax (Appeals). 29.…

Accel Limited, Chennai vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed for 38

ITA 23/CHNY/2015[2005-06]Status: DisposedITAT Chennai20 May 2016AY 2005-06

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. S.T. Prabhu, DirectorFor Respondent: Shri. A.V. Sreekanth, IRS, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 148Section 2(22)Section 2(22)(e)

…t be allowed to be carried forward under the head :- 26 -: ITA No. 23, 24, 144 to 147/2015. 'Capital Gains'. In this regard, the ld. Assessing Officer placed reliance on the placed on the following decisions: (i) Vania Silk Mills Private ,Limited vs. CITT 191 ITR 6 (SC) (ii) CIT vs. R. Chidambaranatha Mudailiar [240 ITR 553 (MDS)] On the basis of the above, the advances and investments written off by the assessee to extent of "45,00,000/- and "46,96,537/- are disallowed and added to the assessee income. Aggrieved by the order, the assessee filed an appeal before Commissioner of Income Tax (Appeals). 29.…

DCIT, Chennai vs. Accel Limited, Chennai

In the result, the appeal of the assessee is allowed for 38

ITA 144/CHNY/2015[2002-03]Status: DisposedITAT Chennai20 May 2016AY 2002-03

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. S.T. Prabhu, DirectorFor Respondent: Shri. A.V. Sreekanth, IRS, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 148Section 2(22)Section 2(22)(e)

…t be allowed to be carried forward under the head :- 26 -: ITA No. 23, 24, 144 to 147/2015. 'Capital Gains'. In this regard, the ld. Assessing Officer placed reliance on the placed on the following decisions: (i) Vania Silk Mills Private ,Limited vs. CITT 191 ITR 6 (SC) (ii) CIT vs. R. Chidambaranatha Mudailiar [240 ITR 553 (MDS)] On the basis of the above, the advances and investments written off by the assessee to extent of "45,00,000/- and "46,96,537/- are disallowed and added to the assessee income. Aggrieved by the order, the assessee filed an appeal before Commissioner of Income Tax (Appeals). 29.…

(i) Vania Silk Mills Private ,Limited v. CITT (191 ITR 6) — Cited in 4 Judgments | BharatTax