Income-tax (253 ITR 749) and Dinesh Mills Ltd. v. Commissioner of Income-tax

122 Taxmann 384High Court2002#11047 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Issues it is cited on

section 198section 256(1)section 2(31)section 256section 38annual letting valueannual valuestrategic investmentsection 115jb(2)section 40a(2)(b)section 40a(2)block of assets

Judgments citing Income-tax (253 ITR 749) and Dinesh Mills Ltd. v. Commissioner of Income-tax

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1) , MUMBAI vs. RAYMOND LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 4082/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Dec 2022AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur Agrawal &For Respondent: Shri T. Shankar
Section 143(3)Section 14ASection 23Section 40A(2)(b)

…N THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.202, 4072, 4073 & 4082/MUM/2018 (A.Ys.2009-10, 2010-11, 2011-12 & 2012-13) DCIT – Central Circle – 8(1) v. M/s. Raymond Limited Room No. 656, 6th Floor New Hind House Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai - 400020 Ballard Estate, Mumbai - 400038 PAN: AAACR4896A (Appellant) (Respondent) Assessee by : Shri Madhur Agrawal & Shri Nirav Poddar Department by : Shri T. Shankar Date of Hearing : 03.10.2022 Date of Pronouncement : 28…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1) , MUMBAI vs. RAYMOND LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 4073/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Dec 2022AY 2011-12

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur Agrawal &For Respondent: Shri T. Shankar
Section 143(3)Section 14ASection 23Section 40A(2)(b)

…N THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.202, 4072, 4073 & 4082/MUM/2018 (A.Ys.2009-10, 2010-11, 2011-12 & 2012-13) DCIT – Central Circle – 8(1) v. M/s. Raymond Limited Room No. 656, 6th Floor New Hind House Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai - 400020 Ballard Estate, Mumbai - 400038 PAN: AAACR4896A (Appellant) (Respondent) Assessee by : Shri Madhur Agrawal & Shri Nirav Poddar Department by : Shri T. Shankar Date of Hearing : 03.10.2022 Date of Pronouncement : 28…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1) , MUMBAI vs. RAYMOND LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 4072/MUM/2018[2010-11]Status: DisposedITAT Mumbai28 Dec 2022AY 2010-11

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur Agrawal &For Respondent: Shri T. Shankar
Section 143(3)Section 14ASection 23Section 40A(2)(b)

…N THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.202, 4072, 4073 & 4082/MUM/2018 (A.Ys.2009-10, 2010-11, 2011-12 & 2012-13) DCIT – Central Circle – 8(1) v. M/s. Raymond Limited Room No. 656, 6th Floor New Hind House Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai - 400020 Ballard Estate, Mumbai - 400038 PAN: AAACR4896A (Appellant) (Respondent) Assessee by : Shri Madhur Agrawal & Shri Nirav Poddar Department by : Shri T. Shankar Date of Hearing : 03.10.2022 Date of Pronouncement : 28…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(1) , MUMBAI vs. RAYMOND LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 202/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Dec 2022AY 2009-10

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Madhur Agrawal &For Respondent: Shri T. Shankar
Section 143(3)Section 14ASection 23Section 40A(2)(b)

…N THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs.202, 4072, 4073 & 4082/MUM/2018 (A.Ys.2009-10, 2010-11, 2011-12 & 2012-13) DCIT – Central Circle – 8(1) v. M/s. Raymond Limited Room No. 656, 6th Floor New Hind House Aayakar Bhavan, M.K. Road Narottam Morarjee Marg Mumbai - 400020 Ballard Estate, Mumbai - 400038 PAN: AAACR4896A (Appellant) (Respondent) Assessee by : Shri Madhur Agrawal & Shri Nirav Poddar Department by : Shri T. Shankar Date of Hearing : 03.10.2022 Date of Pronouncement : 28…

SILVER SPARK APPAREL LTD.,MUMBAI vs. DY CIT, CC-8(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 558/MUM/2021[2013-14]Status: DisposedITAT Mumbai20 Oct 2022AY 2013-14

Bench: Shri Aby T Varkey & Shri Gagan Goyal

For Appellant: Sh. Madhur Agrawal, AdvFor Respondent: Sh. Chetan M. Kacha, Sr. DR
Section 30Section 31Section 32Section 38(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1060/Mum/2021 (A.Y. 2014-15) Silver Spark Apparel Ltd. Ground Floor, New Hind House, Norottam Morarjee Marg, Ballard Estate, Mumbai-400001 PAN: AACCR1288G ...... Appellant Vs. Dy.CIT, CC-8(1), 6th Floor, Aayakar Bhavan, Mumbai-400020. ..... Respondent Appellant by : Sh. Madhur Agrawal, Adv. Respondent by : Sh. Chetan M. Kacha, Sr. DR Date of hearing : 27/07/2022 Date of pronouncement : 20/10/2022 ORDER PER GAGAN GOYAL, A.M: These appeals by the assessee are di…

GUJARAT INSECTICIDES LIMITED,,ANKLESHWAR vs. THE ADDL.CIT.,BHARUCH RANGE,, BHARUCH

In the result the appeal of the assessee is dismissed

ITA 2234/AHD/2014[2007-08]Status: DisposedITAT Surat22 Mar 2021AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing) Gujarat Insecticides Ltd, Additional Commissioner Of Plot No. 805/806, Income Tax, Bharuch Range, Vs Gidc Industrial Estate, Bharuch. Ankleshwar-393002 (Gujarat). Pan : Aaacg 8436 D Appellant Respondent

Section 115Section 254(1)Section 28Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Court Hearing) Gujarat Insecticides Ltd, Additional Commissioner of Plot No. 805/806, Income Tax, Bharuch Range, Vs GIDC Industrial Estate, Bharuch. Ankleshwar-393002 (Gujarat). PAN : AAACG 8436 D Appellant Respondent Appellant by Shri Sanjay R Shah CA Respondent by Shri O. P. Vaishnav CIT-DR Date of hearing 18/02/2021 Date of pronouncement 22/03/2021 Order Under section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER 1. This appeal by assessee is direct…

NIBR BULLION P. LTD,MUMBAI vs. DCIT CC 3, MUMBAI

The appeals of the assessee are partly allowed

ITA 5524/MUM/2011[2008-09]Status: DisposedITAT Mumbai17 Jul 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 142(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.5522 to 5524/Mum/2011 Assessment Years: 2006-07, 2007-08 & 2008-09 M/s. NIBR Bullion Pvt. DCIT, Ltd., C.C.-3, R.No.903, 9th बनाम/ 78-A Shaikh Memon Floor, Old CGO Bldg. Vs. Street, Annexe, M.K. Road, Mumbai – 400 002 Mumbai –400 020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AABCN7138C "नधा"रती क" ओर से / Assessee by Shri Vijay Mehta राज"व…

NIBR BULLION P. LTD,MUMBAI vs. DCIT CC 3, MUMBAI

The appeals of the assessee are partly allowed

ITA 5523/MUM/2011[2007-08]Status: DisposedITAT Mumbai17 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 142(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.5522 to 5524/Mum/2011 Assessment Years: 2006-07, 2007-08 & 2008-09 M/s. NIBR Bullion Pvt. DCIT, Ltd., C.C.-3, R.No.903, 9th बनाम/ 78-A Shaikh Memon Floor, Old CGO Bldg. Vs. Street, Annexe, M.K. Road, Mumbai – 400 002 Mumbai –400 020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AABCN7138C "नधा"रती क" ओर से / Assessee by Shri Vijay Mehta राज"व…

NIBR BULLION P. LTD,MUMBAI vs. DCIT CC 3, MUMBAI

The appeals of the assessee are partly allowed

ITA 5522/MUM/2011[2006-07]Status: DisposedITAT Mumbai17 Jul 2018AY 2006-07

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 142(1)Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.5522 to 5524/Mum/2011 Assessment Years: 2006-07, 2007-08 & 2008-09 M/s. NIBR Bullion Pvt. DCIT, Ltd., C.C.-3, R.No.903, 9th बनाम/ 78-A Shaikh Memon Floor, Old CGO Bldg. Vs. Street, Annexe, M.K. Road, Mumbai – 400 002 Mumbai –400 020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AABCN7138C "नधा"रती क" ओर से / Assessee by Shri Vijay Mehta राज"व…

Income-tax (253 ITR 749) and Dinesh Mills Ltd. v. Commissioner of Income-tax (122 Taxmann 384) — Cited in 9 Judgments | BharatTax