IT V. Surface Finishing Equipment (2003) 81 TTJ (Jod- Trib) 448. (ii) Vide Sundarmal Satpal v. ITO

94 TTJ 423Income Tax Appellate Tribunal2005#25925 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 133(6)Section 143(2)Section 143(3)Section 44AE

Judgments citing IT V. Surface Finishing Equipment (2003) 81 TTJ (Jod- Trib) 448. (ii) Vide Sundarmal Satpal v. ITO

Assistant Commissioner of Income Tax, New Delhi vs. Jaipur Golden Transport Co Private Limited, New Delhi

In the result, appeal of the Revenue is partly allowed

ITA 4990/DEL/2024[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year:2012-13] Assistant Commissioner, Of Jaipur Golden Transport Co. Income Tax, Private Limited, Room No.316A, C.R. Vs 4741, Roshananra Road, Building, I.P Estate, Malkaganj, North Delhi, New New Delhi-110002 Delhi-110007 Pan Aaacj4124B Appellant Respondent Revenue By Shri Om Prakash, Sr. Dr Assessee By Shri Y.K. Mehan, Ca, Shri Dheeraj Kumar, Ca Date Of Hearing 11.12.2025 Date Of Pronouncement 19.12.2025

Section 143(3)

…Limited vs Additional Commissioner of Income Tax b) 43 DTR 116 (TM) (Agra) ITO vs Mayur Aggarwal c) 254 ITR 673 (Guj) Dinesh Mills Ltd. vs CIT d) 73 ITD 189 (Del) Goodyear India Ltd vs ITO e) 106 TTJ 1065 (Del) Hughes Escorts Communications Limited vs JCIT f) 94 TTJ 423 (Asr) Sunder Mal Sat Pal vs ITO g) 81 TTJ 448 (Jodh) DCIT vs Surface Finishing Equipment h) 237 ITR 570 (SC) Manika Gems &Ors v ACIT i) 104 TTJ 254 (Pune) Coco Cola (India) Ltd v JCIT j) 253 ITR 749 (Guj) Sayaji Iron &Engg. Co. Again, mere non-compliance with notices issued under section 133(6) cannot be made a basis to hold that expenditure incur…

Venkateshwar Ispat Limited, Raipur vs. Income Tax Officer, Ward 2(1), Raipur

In the result, the appeal of assessee is allowed

ITA 10/RPR/2018[2014-15]Status: DisposedITAT Raipur17 Oct 2022AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.10/Rpr/2018 (ननधाारण वषा / Assessment Year :2014-2015) Venkateshwar Ispat Limited, Vs Ito-2(1), Raipur 655-B, Urla Industrial Complex, Raipur Pan No. : Aaacv 7829 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri G.N.Singh, Sr. DR

…s, no any specific item pointed out by him on disallowable nature. The Appellant also places reliance on the following judicial pronouncements:- (i) Dy. CIT V. Surface Finishing Equipment (2003) 81 TTJ (Jod- Trib) 448. (ii) Vide Sundarmal Satpal v. ITO (2005) 94 TTJ 423 (Asr-Trib). (iii) New Ambadi Estates (P.) Ltd. v. State of Tamil Nadu [1993] 200 ITR 64 (Mad.) (iv) Nirmal Textile (P) Ltd. IAC (2005) 185 Taxatioin 84 (Del-Trib). (v) M/s Maharaja Shree Umaid Mills Ltd. (1991) 192 ITR 565 (Raj) (vi) St. Tereas's Mills V. State of Kerala 76 ITR 365. (vii) Chandra Timber traders Vs. CIT (1996) 54 TTJ (Del-Trib) 544…

M/S. Shivgori Builders (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 847/DEL/2016[2010-11]Status: DisposedITAT Delhi27 May 2016AY 2010-11

Bench: Sh. N. K. Saini

For Appellant: Sh. Gautam Jain, CAFor Respondent: Sh. V. R. Sonbhadra, Sr. DR

Section 142(1)Section 143(2)Section 144

…Addl. CIT 102 TTJ 882 (Pune) " ITO Vs Mayur Aggarwal 43 DTR 116 (TM) (Agra) " Dinesh Mills Ltd. Vs CIT 254 ITR 673 (Guj) " Goodyear India Ltd. Vs ITO 73 ITD 189 (Del) " Hughes Escorts Communications Ltd. Vs JCIT 106 TTJ 1065 (Del) " Sunder Mal Sat Pal Vs ITO 94 TTJ 423 (Asr) " Trimurti Salt Company Vs ITO 12 TTJ 485 (Cal) " State of Orissa Vs Maharaja Shri B.P. Singh Deo (1970) 76 ITR 690 (SC) 6. The another submissions of the assessee has been incorporated by the ld. CIT(A) at page nos. 4 & 5 of the impugned order which is reproduced verbatim as under: Even otherwise it is submitted that the conclusion that exp…