Income-Tax Officer v. Gujarat Mini Steel Ltd.

23 ITD 74Income Tax Appellate Tribunal1987#23908 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2017.

Judgments citing Income-Tax Officer v. Gujarat Mini Steel Ltd.

SHIRPUR GOLD REFINERY LTD,MUMBAI vs. ITO CIR 9(3)(1), MUMBAI

ITA 7983/MUM/2011[2008-09]Status: DisposedITAT Mumbai19 May 2017AY 2008-09

Bench: S/Sh.Rajendra & Ramlal Negiआयकर आयकर अपील अपील संसंसंसं./Ita./7983/Mum/2011,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" & आयकर आयकर अपील अपील संसंसंसं./Ita/2917/Mum/2012,िनधा"रण िनधा"रण वष" वष"/ Assessment Year-2009-10 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. Shirpur Gold Refinery Ltd. Dcit, -Circle -9 (3) 5, Trishala , 5Th Floor, 122, Sheikh M.St. 279, Aayakar Bhavan Zaveri Bazar Vs. Mumbai-20. Mumbai-400 002. Pan:Aaaca 4896 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri E. Shankaran-Dr Assessee By: S/Shri B.S. Sharma & Dalpat Shah-Ar

For Appellant: S/Shri B.S. Sharma and Dalpat Shah-ARFor Respondent: Shri E. Shankaran-DR
Section 254(1)

…facts of the case of LN Chhabra (supra) were distinguishable. He referred to the cases of Integrated Technologies Ltd. (ITA 530 of 2011, dated 16/12/2011 of the honorable Delhi High Court),Capital Bus Services (P.) Ltd. (123 ITR 404), Gujarat Mini Steel Ltd. (23 ITD 74) and Dredging India (P) Ltd. (23 taxmann.com 4). He referred to pages 1,2,9-14,23-25,28,43 and 86-194of the paper book.The Departmental Representative (DR) contended that the assessee had not carried out any business activity during the year under 2917/Mum/12 +7983/11 Shirpur Gold appeal,that there was no consumption of raw material, that the open…

M/S. EASTERN SUGAR & INDUSTRIES LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE - XI, KOLKATA, KOLKATA

In the result, appeals filed by the assessee on grounds No

ITA 1951/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Feb 2017AY 2006-07

Bench: Shri N.V.Vasudevan & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate राज"व क" ओर से /Revenue By : Shri Pinaki Mukherji, Jcit, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 02/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 15/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee, Pertaining To The Assessment Years 2004-2005 & 2006-07, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Central-I, Kolkata, In Appeal No.434/Cc-Iv/Cit(A),C-I/08-09, Dated 05.08.2010 & Appeal No.433/Cc-Xi/Cit(A),C-I/08-09, Dated 11.08.2010, Respectively Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer M/S. Eastern Sugar & Industries Ltd. (Ao) Under Section 143 (3) Of The Income Tax Act 1961, (Hereinafter

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pinaki Mukherji, JCIT, Sr.DR
Section 143Section 143(3)Section 147Section 148

…ial to show the existence of the asset at the work site, and about the passive user it could not be termed to be one without any basis or illegal. Accordingly, the claim for depreciation was allowable". • Income-Tax Officer vs Gujarat Mini Steel Ltd. [(1987) 23 ITD 74 Ahd] [Income Tax Appellate Tribunal- Ahmedabad] M/s. Eastern Sugar & Industries Ltd. In the said case, the hon'ble Tribunal held as under: "The short point for decision is whether on the facts and circumstances of the case the assessee was entitled for depreciation on the building, plant, machinery and electric installations. The assessee was runn…

M/S. EASTERN SUGAR & INDUSTRIES LTD.,KOLKATA vs. ACIT, CENTRAL CIRCLE - XI, KOLKATA, KOLKATA

In the result, appeals filed by the assessee on grounds No

ITA 1950/KOL/2010[2004-05]Status: DisposedITAT Kolkata15 Feb 2017AY 2004-05

Bench: Shri N.V.Vasudevan & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate राज"व क" ओर से /Revenue By : Shri Pinaki Mukherji, Jcit, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 02/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 15/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee, Pertaining To The Assessment Years 2004-2005 & 2006-07, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Central-I, Kolkata, In Appeal No.434/Cc-Iv/Cit(A),C-I/08-09, Dated 05.08.2010 & Appeal No.433/Cc-Xi/Cit(A),C-I/08-09, Dated 11.08.2010, Respectively Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer M/S. Eastern Sugar & Industries Ltd. (Ao) Under Section 143 (3) Of The Income Tax Act 1961, (Hereinafter

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pinaki Mukherji, JCIT, Sr.DR
Section 143Section 143(3)Section 147Section 148

…ial to show the existence of the asset at the work site, and about the passive user it could not be termed to be one without any basis or illegal. Accordingly, the claim for depreciation was allowable". • Income-Tax Officer vs Gujarat Mini Steel Ltd. [(1987) 23 ITD 74 Ahd] [Income Tax Appellate Tribunal- Ahmedabad] M/s. Eastern Sugar & Industries Ltd. In the said case, the hon'ble Tribunal held as under: "The short point for decision is whether on the facts and circumstances of the case the assessee was entitled for depreciation on the building, plant, machinery and electric installations. The assessee was runn…

Income-Tax Officer v. Gujarat Mini Steel Ltd. (23 ITD 74) — Cited in 3 Judgments | BharatTax