JSW Energy Ltd. v. ACIT

150 ITD 406Income Tax Appellate Tribunal2014#16775 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2023.

Judgments citing JSW Energy Ltd. v. ACIT

Addl CIT 3(1), Mumbai vs. Bajaj Hindustan Ltd, Mumbai

In the result, the appeal of the revenue is dismissed and the appeal of the assesse is partly allowed

ITA 5208/MUM/2012[2007-08]Status: DisposedITAT Mumbai12 Jan 2023AY 2007-08

Bench: Shri Vikas Awasthy & Shri Amarjit Singhacit-3(1)(1) Vs. M/S Bajaj Hindustan Room No. 607, 6 Th Floor, Sugar Ltd. Aayakar Bhavan, ( Ea R L I E R K N O W N A S M / S B A J A J H I N D U S T A N L T D ) Bajaj Bhavan, 2 Nd Floor, M.K. Road, Jamanalal Bajaj, Marg- Mumbai – 400 020 226, Nariman Point Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb4351J Appellant .. Respondent M/S Bajaj Hindustan Vs. Acit-3(1)(1) Sugar Ltd. Room No. 607, 6 Th Floor, ( Ea R L I E R K N O W N A S M / S B A J A J H I N D U S T A N L T D ) Aayakar Bhavan, Bajaj Bhavan, 2 Nd Floor, M.K. Road, Jamanalal Bajaj, Marg- Mumbai – 400 020 226, Nariman Point Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb4351J Appellant .. Respondent

For Appellant: Percy Pardiwala &For Respondent: Mahesh Akhade
Section 115JSection 143(3)

…(Bombay High Court) (b) National Rayon Corpn. Ltd. Vs. CIT [1997] 227 ITR 764 (Supreme Court) (c) Devkrupa Build Tech Ltd. (ITA No. 4323/Mum/2018) (Mumbai Tribunal) (d) Ackruti City Limited (ITA No. 7696/Mum/2014) (Mumbai Tribunal) (e) JSW Energy Ltd. [2014] 150 ITD 406 (Mumbai Trib) (f) Genus Electrotech Ltd. [2016] 161 ITD 644 (Ahmedabad Tribunal)” In this regard, the ld. D.R submitted that neither this issue has been raised before the A.O nor before the ld. CIT(A) and the same is required to be verified from the relevant material. In the light of the above facts we restore this issue to the file of the A.O fo…

Bajaj Hindustan Ltd, Mumbai vs. ACIT 3(1), Mumbai

In the result, the appeal of the revenue is dismissed and the appeal of the assesse is partly allowed

ITA 5058/MUM/2012[2007-08]Status: DisposedITAT Mumbai12 Jan 2023AY 2007-08

Bench: Shri Vikas Awasthy & Shri Amarjit Singhacit-3(1)(1) Vs. M/S Bajaj Hindustan Room No. 607, 6 Th Floor, Sugar Ltd. Aayakar Bhavan, ( Ea R L I E R K N O W N A S M / S B A J A J H I N D U S T A N L T D ) Bajaj Bhavan, 2 Nd Floor, M.K. Road, Jamanalal Bajaj, Marg- Mumbai – 400 020 226, Nariman Point Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb4351J Appellant .. Respondent M/S Bajaj Hindustan Vs. Acit-3(1)(1) Sugar Ltd. Room No. 607, 6 Th Floor, ( Ea R L I E R K N O W N A S M / S B A J A J H I N D U S T A N L T D ) Aayakar Bhavan, Bajaj Bhavan, 2 Nd Floor, M.K. Road, Jamanalal Bajaj, Marg- Mumbai – 400 020 226, Nariman Point Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb4351J Appellant .. Respondent

For Appellant: Percy Pardiwala &For Respondent: Mahesh Akhade
Section 115JSection 143(3)

…(Bombay High Court) (b) National Rayon Corpn. Ltd. Vs. CIT [1997] 227 ITR 764 (Supreme Court) (c) Devkrupa Build Tech Ltd. (ITA No. 4323/Mum/2018) (Mumbai Tribunal) (d) Ackruti City Limited (ITA No. 7696/Mum/2014) (Mumbai Tribunal) (e) JSW Energy Ltd. [2014] 150 ITD 406 (Mumbai Trib) (f) Genus Electrotech Ltd. [2016] 161 ITD 644 (Ahmedabad Tribunal)” In this regard, the ld. D.R submitted that neither this issue has been raised before the A.O nor before the ld. CIT(A) and the same is required to be verified from the relevant material. In the light of the above facts we restore this issue to the file of the A.O fo…

ACIT-3(1)(1), Mumbai vs. M/S.Devkripa Build Tech Ltd, Mumbai

The appeal stands dismissed

ITA 4323/MUM/2018[2012-13]Status: DisposedITAT Mumbai12 Mar 2020AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.4323/Mum/2018 (िनधा"रण वष" / Assessment Year: 2012-13) Dcit-3(1)(1) M/S. Devkrupa Build Tech Ltd. बनाम/ Room No.607, 6Th Floor 3Rd Floor, Free Press Marg Aaykar Bhavan Nariman Point Vs. Mumbai-400 020 Mumbai-400 021. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccd-5467-B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Viral Doshi-Ld. Ar Revenue By : Ms. Jyoti Lakshmi Nayak-Ld.Dr सुनवाई की तारीख/ : 18/02/2020 Date Of Hearing घोषणा की तारीख / : 12/03/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Viral Doshi-Ld. ARFor Respondent: Ms. Jyoti Lakshmi Nayak-Ld.DR
Section 115JSection 143(3)Section 40

…/s Ackruti City Ltd. (ITA No. 7696/Mum/2014 dated 30/06/2017) wherein the coordinate bench has followed the decision of Hon’ble Bombay High Court in Raymond Ltd. (2012 209 Taxman 65) and the decision of this Tribunal rendered in JSW Energy Ltd. V/s ACIT (2014 150 ITD 406). This decision has 6 M/s. Devkrupa Build Tech Ltd. Assessment Year:2012-13 subsequently been followed in AY 2012-13 ITA No.962/Mum/2017 order dated 31/05/2019. 3.6 Therefore, considering the entirety of facts and circumstances, we find no reason to interfere in the impugned order. Ground Nos. 2 & 3 stand dismissed. The appeal stands dismissed. 4…

DCIT- CC - 5(1), Mumbai vs. Akruti City Ltd., Mumbai

In the result, appeal of the revenue is dismissed

ITA 2767/MUM/2018[2007-08]Status: DisposedITAT Mumbai19 Feb 2020AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am Dcit, Cent. Cir-5(1) Vs. M/S. Ackruti City Ltd. (Now R.No.1928, 19Th Floor Known As Hubtown Ltd.) Air India Building Akruti Trade Centre 6Th Floor, Road No.7 Nariman Point Mumbai – 400 021 Marol-Midc, Andheri(E) Mumbai – 400 093 Pan/Gir No. Aaaca6101D (Appellant) .. (Respondent)

Section 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI M.BALAGANESH, AM DCIT, Cent. Cir-5(1) Vs. M/s. Ackruti City Ltd. (now R.No.1928, 19th Floor known as Hubtown Ltd.) Air India Building Akruti Trade Centre 6th Floor, Road No.7 Nariman Point Mumbai – 400 021 Marol-MIDC, Andheri(E) Mumbai – 400 093 PAN/GIR No. AAACA6101D (Appellant) .. (Respondent) Revenue by Shri Michael Jerald Assessee by Shri Vijay Mehta Date of Hearing 07/01/2020 Date of Pronouncement 19/02/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.2767/Mum/2018 for A.Y.2007-08 arises out…

DCIT- CC-5(1), Mumbai vs. Hubtown Ltd., Mumbai

In the result, cross objection filed by the assesee is treated as allowed for statistical purpose

ITA 2764/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Dec 2019AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Sooddcit, Cc-5(1) Vs. M/S. Hubtown Ltd. Room No.1928 19Th Floor Akruti Trade Centre, 6Th Floor Air India Building, Nariman Point Road No.7, Marol-Midc Mumbai-400 021 Andheri(E) Mumbai-400 093

Section 143(3)Section 14ASection 80Section 80I

…27 ITR 764 (SC)], copies of which are placed at pages 5-7 and 8-15 respectively of the paper book. Further, the order of the CIT (A) was also in consonance with the ratio laid down by the co-ordinate Bench of this Tribunal in the case JSW Energy Ltd. v. ACIT (150 ITD 406 (Mum)], a copy of which is also placed at pages 16-21 of the paper book. The facts of the case, arguments of the parties and the decision arrived at by the Tribunal in the order dated 30.06.2017 in ITA No, 7696/Mum/2014 (pages 1-4 of PB), are extracted below for the sake of convenience: "3. As a perusal of the aforesaid ground of appeal reveals,…

JSW Energy Ltd. v. ACIT (150 ITD 406) — Cited in 5 Judgments | BharatTax