Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT, Gwalior

403 ITR 1Supreme Court of India2018#3055 most cited

What is Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT, Gwalior authority for?

The power to cancel registration granted to a trust is not an implied power under the General Clauses Act and requires express legislative provision. An express power to cancel registration was introduced later via amendment.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT · section 12AA(3) · cancellation of registration · quasi-judicial function · General Clauses Act Section 21 · express power to cancel

Also reported as

90 Taxmann.com 281

Sections most often in play

Section 143(3)Section 147Section 148Section 35(1)(ii)Section 35CCASection 11Section 12ASection 132
Read the full judgment

Issues it is cited on

section 12aa(3)section 256(2)freebies to doctorssection 12a(a)section 120(1)cancellation of registrationsection 115tdsection 13(1)(c)(ii)section 12ab(4)section 35(1)(ii)section 12aa(1)section 256

Judgments citing Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. CIT, Gwalior

Chamber of Indian Charitable Trusts, Mumbai vs. Pr CIT/ Comm of Income Tax, Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 2169/MUM/2021[2022-23]Status: DisposedITAT Mumbai28 Sept 2022AY 2022-23

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

For Appellant: Shri P. J. Pardiwala & MrFor Respondent: Shri Nihar Samal (Sr. AR)
Section 12ASection 12A(1)(ac)Section 80G(5)

…t. Absent such explicit conferment, the Commissioner cannot be assumed to have any implied powers. In this regard, he placed reliance on the judgment of the Hon’ble Supreme Court in the case of Industrial Infrastructure Development Corporation vs. CIT (2018) (403 ITR 1), wherein the Court held that prior to the amendments made by the Finance (No. 2) Act, 2004 which conferred on the Commissioner the power to cancel registration, no such implied power could be inferred. The relevant extract of the judgment is as under- “21. In our considered opinion, the CIT had no express power of cancellation of the registration…

Chamber of Indian Charitable Trusts, Mumbai vs. Pr CIT/ Comm of Income Tax, Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 2168/MUM/2021[2022-23]Status: DisposedITAT Mumbai28 Sept 2022AY 2022-23

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. Nos. 2168 & 2169/Mum/2021 (निर्धारण वर्ा / Assessment Year:2022-23) Chamber Of Indian बिधम/ Pcit Charitable Trusts Mumbai-400020. Vs. Gala No.328-332, Linkway Estates, New Link Road, Malad (W), Mumbai- 400064. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaicc9627J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri P. J. Pardiwala & Mr. Sukhsagar Syal. Revenue By: Shri Nihar Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/07/2022 घोषणा की तारीख /Date Of Pronouncement: 28/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Trust Against The Imposition Of Certain Impugned Conditions In The Orders Passed By The Ld. Cit(E), Mumbai Dated 24.09.2021 & 24.05.2021, Whereby The Ld. Cit(E) Granted Registration U/S 12Ab(1)(A) Of The Income Tax Act, 1961 (Hereinafter “The Act”) & Under Clause (Iii) Of The Second Proviso To Section 80G(5) Of The Act

For Appellant: Shri P. J. Pardiwala & MrFor Respondent: Shri Nihar Samal (Sr. AR)
Section 12ASection 12A(1)(ac)Section 80G(5)

…t. Absent such explicit conferment, the Commissioner cannot be assumed to have any implied powers. In this regard, he placed reliance on the judgment of the Hon’ble Supreme Court in the case of Industrial Infrastructure Development Corporation vs. CIT (2018) (403 ITR 1), wherein the Court held that prior to the amendments made by the Finance (No. 2) Act, 2004 which conferred on the Commissioner the power to cancel registration, no such implied power could be inferred. The relevant extract of the judgment is as under- “21. In our considered opinion, the CIT had no express power of cancellation of the registration…

Principal Commissioner of Income Tax, Kolkata vs. M/S. Maco Corporation (India) Pvt. Ltd

In the result, the appeal filed by the revenue

ITA/42/2020HC Calcutta12 Aug 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260ASection 35Section 35(1)(iii)Section 35C

…e factual position, the tribunal examined the law on the subject and took note of the decision of the Hon’ble Supreme Court in the case of Industrial Infrastructure Development Corporation (Gwallior) M.P. Ltd. vs. Commissioner of Income Tax reported in [2018] 403 ITR 1 (SC). In our considered view, we need not travel thus far to decide the substantial question of law in the case on hand as we are considering the case falling under Section 35 of the Act. In terms of Explanation to Section 35(1)(iii) of the Act, deductions to which the assessee is entitled to in respect of any sum paid to a research organisation,…

Principal Commissioner of Income Tax, Central-I, Kolkata vs. Tapati Sahana

In the result, the appeal filed by the revenue

ITAT/42/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260ASection 35Section 35(1)(iii)Section 35C

…e factual position, the tribunal examined the law on the subject and took note of the decision of the Hon’ble Supreme Court in the case of Industrial Infrastructure Development Corporation (Gwallior) M.P. Ltd. vs. Commissioner of Income Tax reported in [2018] 403 ITR 1 (SC). In our considered view, we need not travel thus far to decide the substantial question of law in the case on hand as we are considering the case falling under Section 35 of the Act. In terms of Explanation to Section 35(1)(iii) of the Act, deductions to which the assessee is entitled to in respect of any sum paid to a research organisation,…

Lord Real Estate Pvt Ltd, Kolkata vs. DCIT, Cir. 10(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 102/KOL/2021[2014-15]Status: DisposedITAT Kolkata10 May 2022AY 2014-15

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble] I.T.A. No. 102/Kol/2021 Assessment Year: 2014-15 Lord Real Estate Pvt. Ltd..........................................................................................................Appellant 12C, Chakraberia Road (North), Kolkata – 700 020. [Pan: Aaacl4476A] Vs Dcit, Circle-10(1), Kolkata ..................………………………………………..........................Respondent Appearances By: Shri Anil Kochar, Advocate & Shri Aryan Kochar, Advocate Appearing On Behalf Of The Assessee Shri B.S. Anand, Jcit, Sr. Dr Appearing On Behalf Of The Revenue: Date Of Concluding The Hearing : April 27, 2022 Date Of Pronouncing The Order : May 10, 2022 Order Per Sonjoy Sarma, Jm:

For Respondent: Date of concluding the hearing : April 27, 2022
Section 142(1)Section 143(1)Section 143(3)Section 147Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B(SMC)’ AT KOLKATA [BEFORE SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER] I.T.A. No. 102/Kol/2021 Assessment Year: 2014-15 Lord Real Estate Pvt. Ltd..........................................................................................................Appellant 12C, Chakraberia Road (North), Kolkata – 700 020. [PAN: AAACL4476A] Vs DCIT, CIRCLE-10(1), Kolkata ..................………………………………………..........................Respondent Appearances by: Shri Anil Kochar, Advocate & Shri Aryan Kochar, Advocate appearing on beh…

Ssl Exports Ltd., Howrah vs. DCIT, Circle - 3(1), Kolkata

In the result this ground of the assessee is allowed

ITA 2670/KOL/2018[2013-14]Status: DisposedITAT Kolkata21 Oct 2020AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 133ASection 250Section 271Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) I.T.A. No. 2670/Kol/2018 Assessment Year: 2013-14 SSL Exports Ltd.......………………..….....................................................................................Appellant [PAN: AAECS 3943 H] Vs. DCIT, Circle-3(1), Kolkata............................................................................................Respondent Appearances by: Sh. Subash Agarwal, Adv., appeared on behalf of the Assessee. Sh. Supriyo Pal, Addl. CIT, appeared on behal…

Pradip Tondon, Kolkata vs. ACIT, Cir.-62, Kolkata

In the result, the appeal of assessee is allowed

ITA 2315/KOL/2019[2013-14]Status: DisposedITAT Kolkata19 Feb 2020AY 2013-14

Bench: Shri A. T. Varkey, Jm] Assessment Year: 2013-14

Section 35(1)(ii)Section 80G

…1 Shri Pradip Tondon, AY- 2013-14 आयकर अपील"य अधीकरण, "यायपीठ – “A(SMC)” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A(SMC)” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] Assessment Year: 2013-14 Shri Pradip Tondon Vs. Assistant Commissioner of Income-tax, (PAN: ABJPT8149H) Circle-62, Kolkata. Appellant Respondent Date of Hearing 20.01.2020 Date of Pronouncement 19.02.2020 For the Appellant Shri M. D. Shah, Advocate For the Respondent Shri Jayanta Khanra, JCIT, Sr. DR ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-19, Kolkata dated 13-0…

Indradhanush Agencies Pvt. Ltd., Kolkata vs. I.T.O., Ward-8(4), Kolkata

In the result, the appeal of assessee is allowed

ITA 1668/KOL/2019[2014-15]Status: DisposedITAT Kolkata19 Feb 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm] Assessment Year: 2014-15

Section 133ASection 143(1)Section 148Section 35(1)(ii)

…1 Indradhanush Agencies Pvt. Ltd. AY- 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “A(SMC)” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A(SMC)” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri A. T. Varkey, JM] Assessment Year: 2014-15 Indradhanush Agencies Pvt. Ltd. Vs. Income-tax Officer, Ward-8(4), Kolkata (PAN: AAACI5528E) Appellant Respondent Date of Hearing 27.11.2019 Date of Pronouncement 19.02.2020 For the Appellant Shri Miraj D. Shah, Advocate For the Respondent Shri Jayanta Khanra, JCIT, Sr. DR ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-23, Kolkata d…

Ever Shine Jewel House, Kolkata vs. A.C.I.T.Circle-37, Kolkata

Appeals are allowed in above terms

ITA 2546/KOL/2019[2013-14]Status: DisposedITAT Kolkata14 Feb 2020AY 2013-14

Bench: Shri S.S, Godara

Section 133(6)Section 147Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “SMC” KOLKATA Before Shri S.S, Godara, Judicial Member ITA No.2545-2546/Kol/2019 Assessment Years:2012-13 & 2013-14 Ever Shine Jewel House The Assistant बनाम / Ground floor, “Basumati Commissioner of V/s. Building” 165, Bipin Income tax,Cricle-37, 2nd Floor, 3, Behary Ganguly Street, Kolkata-700 012 Government Place, [PAN No.AABFE 4241 N] Kolkata-700 001 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Miraj D. Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Jayanta Khanra, SR-DR ""यथ" क" ओर से/By Respondent 04-02-2020 सुनवाई क" तार"ख/Date of Hearing 14-02-2020…

Ever Shine Jewel House, Kolkata vs. A.C.I.T.Circle-37, Kolkata

Appeals are allowed in above terms

ITA 2545/KOL/2019[2012-13]Status: DisposedITAT Kolkata14 Feb 2020AY 2012-13

Bench: Shri S.S, Godara

Section 133(6)Section 147Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “SMC” KOLKATA Before Shri S.S, Godara, Judicial Member ITA No.2545-2546/Kol/2019 Assessment Years:2012-13 & 2013-14 Ever Shine Jewel House The Assistant बनाम / Ground floor, “Basumati Commissioner of V/s. Building” 165, Bipin Income tax,Cricle-37, 2nd Floor, 3, Behary Ganguly Street, Kolkata-700 012 Government Place, [PAN No.AABFE 4241 N] Kolkata-700 001 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Miraj D. Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Jayanta Khanra, SR-DR ""यथ" क" ओर से/By Respondent 04-02-2020 सुनवाई क" तार"ख/Date of Hearing 14-02-2020…

Tirupati Meal Producers (P) Ltd., Kolkata vs. I.T.O., Ward-2(4), Kolkata

In the result, appeal of the assessee is allowed

ITA 904/KOL/2019[2014-15]Status: DisposedITAT Kolkata29 Nov 2019AY 2014-15

Bench: Shri J. Sudhakar Reddy, Hon’Ble & Shri Aby T. Varkey, Hon’Ble] I.T.A. No. 904/Kol/2019 Assessment Year: 2014-15 Tirupati Meal Producers (P) Ltd……….................……....………………..……...……………...…Appellant C/O. Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane Suite 213 2Nd Floor Kolkata – 700 069 [Pan: Aaect 0620 N] Vs. Income Tax Officer, Ward-2(4), Kolkata..………………………………..........….....……......Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Supriyo Pal, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue Date Of Concluding The Hearing : October 31St, 2019 Date Of Pronouncing The Order : November 29Th, 2019 O R D E R Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 10, Kolkata, (Hereinafter The “Ld.Cit(A)”), Passed U/S. 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 31/01/2019, For The Assessment Year 2014-15. 2. At The Outset We Find That There Is A Delay Of 23 (Twenty Three) Days In Filing Of This Appeal. After Perusing The Petition For Condonation, We Are Convinced That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal On Time. Hence The Delay Is Condoned & The Appeal Is Admitted.

For Appellant: - a) Copy of the Registration Certificate issued u/s 12AA of the Act
Section 12ASection 250Section 35Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Shri J. Sudhakar Reddy, Hon’ble Accountant Member & Shri Aby T. Varkey, Hon’ble Judicial Member] I.T.A. No. 904/Kol/2019 Assessment Year: 2014-15 Tirupati Meal Producers (P) Ltd……….................……....………………..……...……………...…Appellant C/o. Subash Agarwal & Associates, Advocates Siddha Gibson 1, Gibson Lane Suite 213 2nd Floor Kolkata – 700 069 [PAN: AAECT 0620 N] Vs. Income Tax Officer, Ward-2(4), Kolkata..………………………………..........….....……......Respondent Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the assessee. S…

Indian Coal Agency, Kolkata vs. ACIT, Circle-35, Kolkata

In the result, both the appeals of the assessee are partly allowed as per the discussion supra

ITA 465/KOL/2018[2014-15]Status: DisposedITAT Kolkata23 Oct 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 12ASection 133(6)Section 35(1)(ii)

…1 ITA Nos. 464-465/Kol/2018 Indian Coal Agency, AYs- 2013-14 & 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 464/Kol/2018 Assessment Year: 2013-14 & I.T.A. No. 465/Kol/2018 Assessment Year: 2014-15 Indian Coal Agency Vs. Assistant Commissioner of Income-tax, (PAN: AAAFI7134H) Circle-35, Kolkata. Appellant Respondent Date of Hearing 17.09.2019 Date of Pronouncement 23 .10.2019 For the Appellant Shri Miraj D. Shah, AR…

Indian Coal Agency, Kolkata vs. ACIT, Circle-35, Kolkata

In the result, both the appeals of the assessee are partly allowed as per the discussion supra

ITA 464/KOL/2018[2013-14]Status: DisposedITAT Kolkata23 Oct 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 12ASection 133(6)Section 35(1)(ii)

…1 ITA Nos. 464-465/Kol/2018 Indian Coal Agency, AYs- 2013-14 & 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 464/Kol/2018 Assessment Year: 2013-14 & I.T.A. No. 465/Kol/2018 Assessment Year: 2014-15 Indian Coal Agency Vs. Assistant Commissioner of Income-tax, (PAN: AAAFI7134H) Circle-35, Kolkata. Appellant Respondent Date of Hearing 17.09.2019 Date of Pronouncement 23 .10.2019 For the Appellant Shri Miraj D. Shah, AR…

M/S Avis Life Care Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 989/JPR/2018[2014-15]Status: DisposedITAT Jaipur20 Jun 2019AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Jha (Addl.CIT)
Section 133ASection 143(3)Section 35(1)Section 35(1)(ii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 989/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 M/s Avis Life Care Pvt. Ltd., cuke D.C.I.T., Vs. 117A, Padmavati Colony Ist, Circle-2, Kings Road, Nirman Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICA 6863 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue…

Shri Manoj Kumar Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Circle-7, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1272/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Jun 2019AY 2013-14

Bench: Us.

For Appellant: Shri M.L. Borad (Adv)For Respondent: Shri Karni Dan Singh (JCIT)
Section 35Section 35(1)Section 35(1)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1272/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 Shri Manoj Kumar Agarwal, cuke D.C.I.T., Vs. Flat No. 302, Golden Sobhagya, Circle-7, B-81, Rajendra Marg, Bapu Jaipur. Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJPA 1377 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri M.L. Borad (Adv) jktLo dh vksj ls@…

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. M/S J.M. Enviro Studies Pvt. Ltd., Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1229/JPR/2018[2014-15]Status: DisposedITAT Jaipur06 Jun 2019AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Ashok Khanna (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 35Section 35(1)Section 35(1)(ii)Section 35(1)(iii)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1229/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2014-15 A.C.I.T., cuke M/s J.M. Enviro Studies Pvt. Ltd., Vs. Circle-2, 102, Doctors Colony, Ajmer Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 7860 P vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Shri Ashok Khanna (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by: Shri P.…

Saroj Plantations Private Limited, Mumbai vs. Income Tax Officer, Ward 2(3)(2), Mumbai

The appeal of the assessee is partly allowed

ITA 648/MUM/2018[2010-11]Status: DisposedITAT Mumbai05 Apr 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Saktijit Deyassessment Year: 2010-11

For Appellant: Shri A.K. Ghosh, A.RFor Respondent: Shri Manish Kumar Singh, D.R
Section 143(3)Section 147Section 148Section 35A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Saroj Plantations Income Tax Officer, Pvt. Ltd., Ward 2(3)(2), 3rd Floor, Brady House, 581A, 12/14, Veer Nariman Vs. Aayakar Bhavan, Road, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAICS2006B (Appellant) (Respondent) Present for: Assessee by : Shri A.K. Ghosh, A.R. Revenue by : Shri Manish Kumar Singh, D.R. Date of Hearing : 20.03.2019 Date of Pronouncement : 05.04.2019 O R D E R Per Rajesh Kumar, Accountant Member: Th…

The Director of Income Tax Exemptions vs. Defence Government Officials

The appeal is disposed off

ITA/167/2011HC Karnataka19 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 12ASection 260Section 3

…t all the four substantial questions of law are covered by the judgment of the Hon’ble Supreme Court in the case of INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION (GWALIOR) M.P. LTD. vs. COMMISSIONER OF INCOME- TAX, GWALIOR, reported in (2018) 403 ITR 1 (SC). 4. Following the said judgment, the substantial questions of law are answered in favour of the assessee and against the Revenue. The appeal is disposed off. SD/- SD/- JUDGE JUDGE mv…

Commissioner of Income Tax-1 vs. Agricultural Market Committee

ITTA/21/2011HC Telangana04 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN