IT Vs. Galord Constructions, 190 Taxman 0406 (Kerala)(2010) (ix) Sanghvi Movers (P) Ltd. v. DCIT

61 SOT 24Income Tax Appellate Tribunal#18203 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing IT Vs. Galord Constructions, 190 Taxman 0406 (Kerala)(2010) (ix) Sanghvi Movers (P) Ltd. v. DCIT

DY CIT CIRCLE-3, , THANE vs. M/S SAMARTH LIFTERS PVT LTD., THANE

In the result, appeal of the assessee is Allowed

ITA 6719/MUM/2019[2012-13]Status: DisposedITAT Mumbai10 Jun 2021AY 2012-13

Bench: Shri C.N. Prasad & Shri S. Rifaur Rahman

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri Sanjeev Kashyap

…D 0317 Madras (1997) (That crawler crane is a vehicle and not plant & machinery is decided). (viii)CIT Vs. Galord Constructions, 190 Taxman 0406 (Kerala)(2010) (ix) Sanghvi Movers (P) Ltd. Vs. DCIT, 110 ITD 001 (Pune) (2008) (x) FIS Logistic P. Ltd. Vs. ACIT, 61 SOT 24 (Kolkata) (2014) (xi) Ansari Holding & Investment (P) Ltd. Vs. DCIT, 12 SOT 0438 (Hyderabad)(2007). (xii) John Energy Ltd. Vs. DCIT, 154 ITD 0451 (Ahmedabad) (2015) (xiii)Chairman Rajasthan State Road Transport Corp. & Others-vs Santosh & Others, 7 SCC 94 (SC) (2013). 16. In view of the above discussion and considering judicial pronouncements as qu…

DCIT CIR 3, THANE vs. SAMARTH LIFETERS PVT .LTD, THANE

In the result, appeal of the assessee is Allowed

ITA 6233/MUM/2018[2015-16]Status: DisposedITAT Mumbai04 Dec 2019AY 2015-16

Bench: Shri Rajesh Kumar, Hon. & Shri Amarjit Singh, Hon.Dcit, Circle-3, Thane, Vs. M/S. Samarth Lifters Pvt. Ltd., Room No. 2, 6Th Floor, B-Wing, Nayan Building, Next B-Wing, Wagle Industrial To Sri Maa Balniketan School, Estate, Road No.16Z, Eastern Express Highway, Thane (W) Kopri, Than (E).

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri V. Vinod Kumar – Sr. DR

Section 2(28)

…D 0317 Madras (1997) (That crawler crane is a vehicle and not plant & machinery is decided). (viii)CIT Vs. Galord Constructions, 190 Taxman 0406 (Kerala)(2010) (ix) Sanghvi Movers (P) Ltd. Vs. DCIT, 110 ITD 001 (Pune) (2008) (x) FIS Logistic P. Ltd. Vs. ACIT, 61 SOT 24 (Kolkata) (2014) (xi) Ansari Holding & Investment (P) Ltd. Vs. DCIT, 12 SOT 0438 (Hyderabad)(2007). (xii) John Energy Ltd. Vs. DCIT, 154 ITD 0451 (Ahmedabad)(2015) (xiii)Chairman Rajasthan State Road Transport Corp. & Others-vs Santosh & Others, 7 SCC 94 (SC) (2013) 16. In view of the above discussion and considering judicial pronouncements as quot…

DCIT CIR 3, THANE vs. SAMARTH LIFETERS PVT .LTD, THANE

In the result, appeal of the assessee is Allowed

ITA 5738/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 Dec 2019AY 2013-14

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri V. Vinod Kumar – Sr. DR

Section 2(28)

…D 0317 Madras (1997) (That crawler crane is a vehicle and not plant & machinery is decided). (viii)CIT Vs. Galord Constructions, 190 Taxman 0406 (Kerala)(2010) (ix) Sanghvi Movers (P) Ltd. Vs. DCIT, 110 ITD 001 (Pune) (2008) (x) FIS Logistic P. Ltd. Vs. ACIT, 61 SOT 24 (Kolkata) (2014) (xi) Ansari Holding & Investment (P) Ltd. Vs. DCIT, 12 SOT 0438 (Hyderabad)(2007). (xii) John Energy Ltd. Vs. DCIT, 154 ITD 0451 (Ahmedabad)(2015) (xiii)Chairman Rajasthan State Road Transport Corp. & Others-vs Santosh & Others, 7 SCC 94 (SC) (2013) 16. In view of the above discussion and considering judicial pronouncements as quot…

DCIT CIR 3, THANE vs. SAMARTH LIFETERS P.LTD, THANE

In the result, the appeal is dismissed

ITA 2186/MUM/2018[2014-15]Status: DisposedITAT Mumbai31 Jul 2019AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2014-15 Dy. Commissioner Of M/S Samarth Lifters Pvt. Ltd., B- Income Tax, Circle-3, Wing, Nayan Building, Next To Sri Vs. Thane, Room No. 02, 6Th Maabalniketan, School, Eastern Floor, Aashar It Park, B- Express Highway, Kopri Thane Wing, Wagle Industrial (E)-400603. Estate, Road No. 16Z, Thane (W)-400604. Pan No. Aaccs6646K Appellant Respondent

For Appellant: Mr. Subodh Ratnaparkhi, ARFor Respondent: Mr. Chaudhary Arun Kumar Singh, DR

Section 143(3)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 Dy. Commissioner of M/s Samarth Lifters Pvt. Ltd., B- Income Tax, Circle-3, Wing, Nayan Building, Next to Sri Vs. Thane, Room No. 02, 6th MaaBalniketan, School, Eastern floor, Aashar IT Park, B- Express Highway, Kopri Thane Wing, Wagle Industrial (E)-400603. Estate, Road No. 16Z, Thane (W)-400604. PAN No. AACCS6646K Appellant Respondent Revenue by : Mr. Chaudhary Arun Kumar Singh, DR Assessee by : Mr. Subodh Ratnaparkhi, AR Date of Hearing : 2…

SAMARTH LIFTERS P.LTD,THANE vs. ADDL CIT RG 3, THANE

In the result, appeal of the assessee is Allowed

ITA 1781/MUM/2015[2011-12]Status: DisposedITAT Mumbai08 Dec 2017AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm आमकय अऩीर सं./Ita No.1781/Mum/2015 (नििाारण वषा / Assessment Year :2011-12) Samarth Lifters Pvt. Ltd. Vs. Addl. Cit, Range-3, Thane 6Th Floor, Ashar I.T.Park, Opp. Anand Nagar, Octroi Naka, Road No.16Z, Nayan Building, Wagale Ind. Estate, Next To Maa Niketan Thane (W) School, Pin - 400604 Easter Express Highway Kopri, Thane (W), Pin – 400 603 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccs6646K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओय से /Assessee By : Shri Subodh Ratna Parakhi याजस्व की ओय से /Revenue By : Shri V. Justin सुनवाई की तायीख / Date Of Hearing : 07.11.2017 घोषणा की तायीख/Date Of Pronouncement 08.12.2017 आदेश / O R D E R Per R.C.Sharma (A.M): This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)- 2 Mumbai, Dated 16.01.2015, For The Assessment Year 2011-12, In The Matter Of Order Passed U/S.143(3) Of The I.T. Act. 2. The Only Grievance Of Assessee Relates To Disallowance Of Depreciation On Crawler Cranes & Dozers @ 30%. 3. Rival Contentions Have Been Heard & Record Perused.

For Appellant: Shri Subodh Ratna ParakhiFor Respondent: Shri V. Justin

Section 143(3)Section 2(28)

…0317 Madras (1997) (That crawler crane is a vehicle and not plant & machinery is decided). (viii) CIT Vs. Galord Constructions, 190 Taxman 0406 (Kerala)(2010) (ix) Sanghvi Movers (P) Ltd. Vs. DCIT, 110 ITD 001 (Pune) (2008) (x) FIS Logistic P. Ltd. Vs. ACIT, 61 SOT 24 (Kolkata) (2014). 8 (xi) Ansari Holding & Investment (P) Ltd. Vs. DCIT, 12 SOT 0438 (Hyderabad)(2007). (xii) John Energy Ltd. Vs. DCIT, 154 ITD 0451 (Ahmedabad)(2015) (xiii) Chairman Rajasthan State Road Transport Corp. & Others-vs Santosh & Others, 7 SCC 94 (SC) (2013) 16. In view of the above discussion and considering judicial pronouncements as…