Janta Tiles v. ACIT

66 TTJ 695Income Tax Appellate Tribunal2000#25444 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2017 to 2022.

Judgments citing Janta Tiles v. ACIT

DCIT, Circle-1(1), Cuttack vs. M/S. Sonthalia Rice Mill, Cuttack

In the result, appeal of the revenue is dismissed

ITA 29/CTK/2021[2016-17]Status: DisposedITAT Cuttack17 May 2022AY 2016-17

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 Dcit, Circle-1(1), 1(1), Vs. M/S. Sonthalia Rice Mill, Plot M/S. Sonthalia Rice Mill, Plot Cuttack No.1554B, No.1554B, Bidanasi, Bidanasi, Cda, Cda, Cuttack Pan/Gir No. No.Aajfm 7681 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.K.Sheth M.K.Sheth, Ar Revenue By : Shri S.C.Mohanty, Addl S.C.Mohanty, Addl Cit (Dr) Date Of Hearing : 5/4/ 20 / 2022 Date Of Pronouncement : 17 / 05/2022 O R D E R Per C.M.Garg G, Jm

For Appellant: Shri M.K.ShethFor Respondent: Shri S.C.Mohanty, Addl

Section 44A

…idering the judicial ratios, it is clear that no addition can be made merely on basis of electricity consumption formula. This P a g e 4 | 12 Assessment Year : 2016-17 view is also supported by the decisions of various Tribunals such as Janta Tiles Vs. ACIT (66 TTJ 695) (Jurisdictional Pune Bench); DCIT Kolapur Vs. J. D. Thote Dairies (Jurisdictional Pune Bench in ITA No 115/PN/2000 decision dated31/05/2011); Roop Niketan Vs. ACIT(90 TTJ 1097) (Mumbai Bench) and ITO Vs. Gurubachansingh Juneja (55 ITD 75). Respectfully following the above decisions and the facts & circumstances of the present case, I direct the A…

Assistant Commissioner of Income-Tax, Jalana Circle, Jalna vs. M/S. Gajalaxmi Steel Pvt .Ltd, Jalna

In the result, the appeal of Revenue is dismissed

ITA 2519/PUN/2017[2013-14]Status: DisposedITAT Pune24 Mar 2021AY 2013-14

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri S.N. PuranikFor Respondent: Shri Deepak Garg

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.2519/PUN/2017 नििाारण वषा / Assessment Year : 2013-14 Assistant Commissioner of Income Tax, Jalna Circle, Jalna ......अऩीऱाथी / Appellant बिाम / V/s. M/s. Gajalaxmi Steel Pvt. Ltd., P. No. F-4, Phase-II, Addl. MIDC Area, Aurangabad Road, Jalna-431203 PAN : AACCG0547R ……प्रत्यथी / Respondent Assessee by : Shri S.N. Puranik Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hea…

Shri Subhash Chand Kapania Prop., Roorkee vs. ITO, Roorkee

Appeal are disposed off in accordance with the

ITA 762/DEL/2012[2007-08]Status: DisposedITAT Delhi21 Apr 2017AY 2007-08

Bench: Sh. Bhavnesh Saini & Sh.Anadee Nath Misshra

Section 133ASection 250(6)

…Fit For Publication (AM) (JM) IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL MEMBER AND SH.ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A .No.-762/Del/2012 (ASSESSMENT YEAR-2007-08) Subhash Chand Kapania Prop., V/sITO, M/s Kapania Marble Store, Ward-2, Ganeshpur, Roorkee. Roorkee PAN-AEFPK6801A (APPELLANT) (RESPONDENT) Assessee by Dr.Rakesh Gupta, Adv. & Sh. Somil Aggarwal, Adv. Revenue by Sh.N.K.Bansal, Sr.DR ORDER PER ANADEE NATH MISSHRA, ACCOUNTANT MEMBER (A). The present appeal has been filed by the assessee against the order dated 02.11.2011 of CIT(A)…