Karimtharuvi Tea Estate Ltd. v. State of Kerala

48 Taxmann 362High Court1990#15897 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 115BBE Section 133A Section 142(1)Section 143(2)Section 2(37A)Section 250 Section 4 Section 68

Issues it is cited on

section 254(1)section 115bb section 115b section 115bbe section 254 section 115 section 133a section 69 section 11 section 69a section 68 section 25

Judgments citing Karimtharuvi Tea Estate Ltd. v. State of Kerala

Dy. Commissioner of Income Tax, Cir 1(3)(1), Income Tax Department vs. Skate Trades and Agencies Private Limited, Raichur Street Mumbai

In the result, the appeal of the assessee is dismissed

ITA 1663/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Apr 2025AY 2017-18

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhaildy. Commissioner Of Income Tax, Circle-1(3)(1), Room No.535, Aayakar Bhawan, M.K. Road, Churchgate ............... Appellant Mumbai - 400020

For Appellant: NoneFor Respondent: Shri Bhangepatil Pushkaraj, Sr.DR

Section 115BSection 142(1)Section 143(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Dy. Commissioner of Income Tax, Circle-1(3)(1), Room No.535, Aayakar Bhawan, M.K. Road, Churchgate ............... Appellant Mumbai - 400020 v/s Skates Trades and Agencies Pvt. Ltd., 302, Dev Kirpa Building, ……………… Respondent 28 Raichur Street, Mumbai – 400009 PAN : AAJCS366C Assessee by : None Revenue by : Shri Bhangepatil Pushkaraj, Sr.DR Date of Hearing – 16/04/2025 Date of Order – 16/04/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The Revenue has filed…

Krishna Hiren Gujarati, Surat vs. Income Tax Officer, WD. 3(2)(4), Surat

In the result, the ground of appeal raised by the assessee is partly allowed

ITA 188/SRT/2022[2017-18]Status: DisposedITAT Surat07 Nov 2023AY 2017-18

Bench: Shri Pawan Singh(Hybrid Hearing) Krishna Hiren Gujarati, I.T.O., C-24, Krishna Park Society, Opp. Ward-3(2)(4), Vs. Bhagat Nagar, Ved Gurukul Road, Surat. Surat-4 (Gujarat) Pan No. Acupk 0294 Q Appellant/ Assessee Respondent/ Revenue

Section 115BSection 254(1)Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Hybrid hearing) Krishna Hiren Gujarati, I.T.O., C-24, Krishna Park Society, Opp. Ward-3(2)(4), Vs. Bhagat Nagar, Ved Gurukul Road, Surat. Surat-4 (Gujarat) PAN No. ACUPK 0294 Q Appellant/ assessee Respondent/ revenue Assessee represented by Ms. Chaitali Shah, C.A. Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 13/10/2023 Date of pronouncement 07/11/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the ord…

Ushaben Vinodbhai Beladiya, Surat vs. Income Tax Officer Ward 3(3)(1), Surat

In the result, the appeal filed by the assessee is partly allowed in above terms

ITA 246/SRT/2022[2017-18]Status: DisposedITAT Surat30 Oct 2023AY 2017-18

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.246/Srt/2022 Assessment Year: (2017-18) (Physical Hearing) Ushaben Vinodbhai Beladiya, Vs. The Ito, No.237, Vikram Nagar Society, Ward – 3(3)(1), Near Trikam Nagar, L.H. Road, Surat Surat – 395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aimpb4673N (Assessee) (Respondent)

Section 115BSection 142(1)Section 143(2)Section 144Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE SHRI DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.246/SRT/2022 Assessment Year: (2017-18) (Physical Hearing) Ushaben Vinodbhai Beladiya, Vs. The ITO, No.237, Vikram Nagar Society, Ward – 3(3)(1), Near Trikam Nagar, L.H. Road, Surat Surat – 395006. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AIMPB4673N (Assessee) (Respondent) Assessee by Ms. Chatali Shah, CA Respondent by Shri Vinod Kumar, Sr. DR 23/08/2023 Date of Hearing 30/10/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining…

Arjunsinh Harisinh Thakor, Surat vs. Income Tax Officer, Bardoli

In the result, grounds No

ITA 245/SRT/2021[2017-18]Status: DisposedITAT Surat15 Jun 2023AY 2017-18

Bench: Shri Pawan Singh(Physical Hearing) Arjunsinh Harisinh Thakor, I.T.O., 1 Thakor Niwas, Zanda Chowk, Ward-1, Vs. Tarasadi Road, Kosamba, Bardoli. Surat-394120. Pan No. Aabpt 1270 G Appellant/ Assessee Respondent/ Revenue

Section 115BSection 254(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Arjunsinh Harisinh Thakor, I.T.O., 1 Thakor Niwas, Zanda Chowk, Ward-1, Vs. Tarasadi Road, Kosamba, Bardoli. Surat-394120. PAN No. AABPT 1270 G Appellant/ assessee Respondent/ revenue Assessee represented by Ms. Chaitali Shah, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 31/03/2023 Date of pronouncement 15/06/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Na…

Shri Rajendrabhai Ramanlal Desai, Surat vs. Income Tax Officer, Ward 3(2)(6), Surat

In the result, the appeal filed by the Revenue is dismissed

ITA 293/SRT/2022[2017-18]Status: DisposedITAT Surat22 May 2023AY 2017-18

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 115Section 115BSection 143(3)Section 254(1)Section 69A

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.293/SRT/2022 (AY 2017-18) (Hearing in Physical Court) Rajendrabhai Ramanlal Income Tax Officer, Ward- Desai, AT N Post-Kharvasa, 3(2)(8) Room No.109, Vs Via-Udhna, Anavil Business Centre, Tal: Choryasi, Dist. Maher Nager, Jalaram Surat-394210 Society, Adajan Gam, PAN No: ABKPD 0975 E Surat,-395009 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Mehul Shah, C.A राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date…

S N Tradelink Private Limited, Surat vs. Pr. Commissioner of Income Tax-1, Surat

In the result, appeal filed by the assessee is allowed

ITA 77/SRT/2022[2017-18]Status: DisposedITAT Surat24 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.77/Srt/2022 िनधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) S. N. Tradelink Private Limited, Principal Commissioner Of 3010-3011 Momai Complex, Income Tax-1, Room No. 114, 1St Kadodra Road, Umarvada, Surat – Vs. Floor, Aaykar Bhawan, 395010. Majura Gate, Opp New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakcs0060R

Section 115BSection 131Section 133ASection 139Section 143(3)Section 263Section 271ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.77/SRT/2022 िनधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) S. N. Tradelink Private Limited, Principal Commissioner of 3010-3011 Momai Complex, Income Tax-1, Room No. 114, 1st Kadodra Road, Umarvada, Surat – Vs. Floor, Aaykar Bhawan, 395010. Majura Gate, Opp New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAKCS0060R िनधा"रती क" ओर से /Assessee by Shri Rasesh Shah, CA राज"व क" ओर से / Respondent by Shri Ashish Pophare, CIT-DR स…