Industries Ltd. v. CIT

106 Taxmann 337Supreme Court of India1999#12000 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 143(2)Section 143(3)Section 154Section 246ASection 253(1)Section 263Section 32Section 37(1)

Judgments citing Industries Ltd. v. CIT

M/S Sova, Panaji vs. Pr. Commissioner of Income Tax, Panaji

The appeal of the assessee is PARTLY ALLOWED in aforestated terms

ITA 24/PAN/2024[2018-19]Status: DisposedITAT Panaji10 Mar 2026AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2018-19 M/S Sova Salgaocar Bhavan, Altinho, Panaji, Goa-403001. Pan: Aacfs8862Q . . . . . . . Appellant V/S Pr. Commissioner Of Income Tax, Panaji, Goa. . . . . . . . Respondent

For Appellant: Mr Sukhsagar Syal [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(2)Section 143(3)Section 253(1)Section 263Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Years: 2018-19 M/s Sova Salgaocar Bhavan, Altinho, Panaji, Goa-403001. PAN: AACFS8862Q . . . . . . . Appellant V/s Pr. Commissioner of Income Tax, Panaji, Goa. . . . . . . . Respondent Represented Assessee by: Mr Sukhsagar Syal [‘Ld. AR’] Revenue by: Mr M Satish [‘Ld. DR’] Date of conclusive Hearing : 05/03/2026 Date of Pronouncement : 10/03/2026 ORDER PER G. D. PADMAHSHALI; This appeal is filed u/s 253(1) of the Income-tax Act, 1961 [‘the Act…

Mahanadi Coalfields Ltd., Sambalpur vs. JCIT, Range-2, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 264/CTK/2017[2014-15]Status: DisposedITAT Cuttack17 Aug 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Limited, Sambalpur vs. JCIT, Range-2, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 447/CTK/2015[2013-14]Status: DisposedITAT Cuttack17 Aug 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Ltd., Sambalpur vs. JCIT, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 278/CTK/2015[2012-13]Status: DisposedITAT Cuttack17 Aug 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Ltd., Sambalpur vs. ACIT, Circle-2(1), Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 301/CTK/2014[2009-10]Status: DisposedITAT Cuttack17 Aug 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Ltd, Sambalpur vs. ACIT, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 421/CTK/2013[2010-12]Status: DisposedITAT Cuttack17 Aug 2022AY 2010-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Ltd, Sambalpur vs. JCIT, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 325/CTK/2013[2009-10]Status: DisposedITAT Cuttack17 Aug 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Ltd, Sambalpur vs. DCIT, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 73/CTK/2012[2008-09]Status: DisposedITAT Cuttack17 Aug 2022AY 2008-09

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Industries Ltd. v. CIT (106 Taxmann 337) — Cited in 8 Judgments | BharatTax