Kanoi Industries Pvt. Ltd. v. DCIT

100 ITD 462Income Tax Appellate Tribunal2006#10065 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 68Section 131Section 132Section 133(6)Section 143(1)

Judgments citing Kanoi Industries Pvt. Ltd. v. DCIT

VSN AND JEEVAN INFRA DEVELOPERS, PERURU PANCHAYAT,TIRUPATHI vs. DCIT, CENTRAL CIRCLE, TIRUPATHI, TIRUPATHI

In the result, the appeal of the assessee is allowed

ITA 707/HYD/2017[2009-10]Status: DisposedITAT Hyderabad19 Nov 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.707/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2009-10) Vsn & Jeevan Infra Vs. Dy.Cit Developers, Peruru Central Circle Panchayat, Tirupati Tirupati Pan:Aaifv3414B (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H Srinivasulu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 04/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Vsn & Jeevan Infra Developers (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Visakhapatnam (“Ld. Cit(A)”) Dated 21.02.2017 For The A.Y 2009- 10. Page 1 Of 12

For Appellant: Advocate H SrinivasuluFor Respondent: : Dr. Sachin Kumar, Sr. DR
Section 132Section 142(1)Section 153Section 153CSection 68

…this additional grounds:- (a) Jehangir H.C. Jehangir v ITO (2015) 229 Taxman 392 (Bom.) (HC) (b) CIT vs. Motor Industries Co Ltd 229 ITR 137 (Kar.) Page 2 of 12 ITA No 707 of 2017 VSN and Jeevan Infra Developers (c) Kandi Industrial (P) Ltd vs. DCIT (2006) 100 ITD 462 (ITAT Kolkata) (d) CIT vs. B.G. Shirke Construction Technology (P) Ltd 79 Taxmann.com 306 (Bombay) 2017. (e) NTPC vs. CIT 229 ITR 382 (S.C) (f) NU Pharma logics (P) Ltd Hyderabad vs. ITO ITAT Hyd. Decision dated 28.02.2025 in ITA No.1165/Hyd/ 2019 and 302/Hyd/2017. (g) TCI Constructions Ltd Hyderabad vs. DCITY 2(3) Hyd- ITAT Hyd. Decision in ITA…

ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68

…o. Ltd. 229 ITR 137 (Kar) where it was held that The CIT (A) and ITAT can permit assessee to claim deduction not claimed before ITO when relevant material are an record. • Similarly Kolkata Branch of ITAT in the case of Kandi Industrial (P) Ltd V. DCIT (2006) 100 ITD 462 (ITAT KOL) held that if assessee entitled to certain relief, deduction or benefit, assessee should not be denied or deprived on it even if claim pertaining to some is made for first time before Tribunal during pendency of appeal before it. 3. The Hon'ble CIT(A) very kindly accepted the ground and looked into the claim. However, the claim was reje…

THE DCIT, CIRCLE-4,, AHMEDABAD vs. GHCL LIMITED, AHMEDABAD

ITA 976/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10
For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &
Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. No. ITA No. Appellant Respondent A.Y. 1 976/Ahd/2014 Dy. CIT, Cir-4, GHCL Ltd.,Ahd 2009-10 Ahd 2 1042/Ahd/2014 GHCL Ltd., Dy. CIT, Cir-4, 2009-10 Ahd Ahd 3 302/Ahd/2015 DCIT, Cir- GHCL Ltd., 2010-11 2(1)(1), Ahd Ahd 4 82/Ahd/2015 GHCL Ltd., JCIT, Range-4, 2010-11 Ahd Ahd 5 2279/Ahd/2015 GHCL Ltd., DCIT, Cir- 2011-12 Ahd 2(1)(1), Ahd 6 2625/Ahd/2015 ACIT, Cir- GHCL Ltd., 2011-12 2(1)(1), Ahd Ahd 7 1120/Ahd/2017 ACIT, Cir- GHCL Ltd., 20…

GHCL LIMITED,AHMEDABAD vs. THE DY.CIT., CIRCLE-4,, AHMEDABAD

ITA 1042/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad05 Mar 2021AY 2009-10
For Appellant: Shri S. N. Soparkar, Sr. A.R. &For Respondent: Shri Mohd. Usman, CIR-D.R. &
Section 143(2)Section 144C(2)(b)Section 144C(5)Section 14ASection 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member Sl. No. ITA No. Appellant Respondent A.Y. 1 976/Ahd/2014 Dy. CIT, Cir-4, GHCL Ltd.,Ahd 2009-10 Ahd 2 1042/Ahd/2014 GHCL Ltd., Dy. CIT, Cir-4, 2009-10 Ahd Ahd 3 302/Ahd/2015 DCIT, Cir- GHCL Ltd., 2010-11 2(1)(1), Ahd Ahd 4 82/Ahd/2015 GHCL Ltd., JCIT, Range-4, 2010-11 Ahd Ahd 5 2279/Ahd/2015 GHCL Ltd., DCIT, Cir- 2011-12 Ahd 2(1)(1), Ahd 6 2625/Ahd/2015 ACIT, Cir- GHCL Ltd., 2011-12 2(1)(1), Ahd Ahd 7 1120/Ahd/2017 ACIT, Cir- GHCL Ltd., 20…

M/S. KIWI FOODS INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 2616/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Apr 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

M/S KIWI FOODS INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2610/DEL/2013[2004-05]Status: DisposedITAT Delhi13 Apr 2016AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

M/S. RITE PAC INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 2609/DEL/2013[2008-09]Status: DisposedITAT Delhi13 Apr 2016AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

M/S. RITE PACK INDUSTRIES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

ITA 3053/DEL/2012[2005-06]Status: DisposedITAT Delhi13 Apr 2016AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm

For Appellant: Sh. Vinod Kr. Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA Nos. 3053/Del/2012 and 2611/Del/2013 Asstt. Years : 2005-06 & 2006-07 M/s Rite Pack Industries Pvt. Ltd., Vs Deputy Commissioner of Income 23/05, Shakti Nagar, Tax, Central Circle-25, New Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No. 3553/Del/2012 : Asstt. Year : 2005-06 Asstt. Commissioner of Income Vs M/s Rite Pack Industries Pvt. Ltd., Tax, Central Circle-5, 23/05, Shakti Nagar, New Delhi New Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AACCR6816Q ITA No…

ACIT, NEW DELHI vs. M/S. PLASTOGRAPH INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is allowed on the legal issue and the appeal of the department is dismissed

ITA 3557/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Feb 2016AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3052/Del/2012 : Asstt. Year : 2003-04 M/S Plastograph India Pvt. Ltd., Vs Dcit, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (Appellant) (Respondent) Ita No. 3557/Del/2012 : Asstt. Year : 2003-04 Acit, Vs M/S Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (Appellant) (Respondent) Pan No. Aaacp7194F Assessee By : Sh. Vinod Kumar Bindal & Sanjeev Bindal, Cas Revenue By : Sh. R. B. Meena, Cit Dr Date Of Hearing : 02.02.2016 Date Of Pronouncement : 09.02.2016 Order Per N. K. Saini, Am: These Cross Appeals Are Directed Against The Order Dated 30.04.2012 Of Ld. Cit(A)-Xxxi, New Delhi.

For Appellant: Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA No. 3052/Del/2012 : Asstt. Year : 2003-04 M/s Plastograph India Pvt. Ltd., Vs DCIT, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) ITA No. 3557/Del/2012 : Asstt. Year : 2003-04 ACIT, Vs M/s Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AAACP7194F Assessee by : Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAs Revenue by : Sh. R. B. Meena, CIT DR Date of Hearing : 02.02.2016…

M/S. PLASTOGRAPH INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed on the legal issue and the appeal of the department is dismissed

ITA 3052/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Feb 2016AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3052/Del/2012 : Asstt. Year : 2003-04 M/S Plastograph India Pvt. Ltd., Vs Dcit, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (Appellant) (Respondent) Ita No. 3557/Del/2012 : Asstt. Year : 2003-04 Acit, Vs M/S Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (Appellant) (Respondent) Pan No. Aaacp7194F Assessee By : Sh. Vinod Kumar Bindal & Sanjeev Bindal, Cas Revenue By : Sh. R. B. Meena, Cit Dr Date Of Hearing : 02.02.2016 Date Of Pronouncement : 09.02.2016 Order Per N. K. Saini, Am: These Cross Appeals Are Directed Against The Order Dated 30.04.2012 Of Ld. Cit(A)-Xxxi, New Delhi.

For Appellant: Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAsFor Respondent: Sh. R. B. Meena, CIT DR
Section 153ASection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM ITA No. 3052/Del/2012 : Asstt. Year : 2003-04 M/s Plastograph India Pvt. Ltd., Vs DCIT, 23/5, Shakti Nagar, Central Circle-25, Delhi-110007 New Delhi (APPELLANT) (RESPONDENT) ITA No. 3557/Del/2012 : Asstt. Year : 2003-04 ACIT, Vs M/s Plastograph India Pvt. Ltd., Central Circle-5, 23/5, Shakti Nagar, New Delhi Delhi-110007 (APPELLANT) (RESPONDENT) PAN No. AAACP7194F Assessee by : Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAs Revenue by : Sh. R. B. Meena, CIT DR Date of Hearing : 02.02.2016…

Kanoi Industries Pvt. Ltd. v. DCIT (100 ITD 462) — Cited in 10 Judgments | BharatTax