Kinfra Export Promotion Industrial Parks Ltd. v. JCIT

137 Taxmann.com 379High Court2022#14877 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 32Section 43(1)Section 115JBSection 143(3)Section 147
Read the full judgment

Issues it is cited on

section 33acsection 211minimum alternate taxsection 43(1)section 21block of assetssection 33put to usebook profitssection 32section 115jsection 43

Judgments citing Kinfra Export Promotion Industrial Parks Ltd. v. JCIT

Kitex Garments Limited, Kizhakkambalam vs. DCIT 1(1), Corporate Circle, Kochi

In the result, appeal filed by the assessee stands dismissed

ITA 920/COCH/2024[2014-15]Status: DisposedITAT Cochin16 May 2025AY 2014-15

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Gopi K., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA No. 920 /Coch/2024 Assessment Year: 2014-15 Kitex Garments Ltd. .......... Appellant 6/496, Kizhakkambalam, Aluva 683562 [PAN: AABCK0714F] vs. DCIT, Corporate Circle - 1(1), Kochi .......... Respondent Appellant by: Shri Gopi K., CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 13.05.2025 Date of Pronouncement: 16.05.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 20.09…

M/S. Munjal Auto Industries Ltd., Baroda vs. The Income Tax Officer, Ward-4(1), Baroda

Appeal is dismissed

ITA 784/AHD/2013[2003-04]Status: DisposedITAT Ahmedabad25 Mar 2025AY 2003-04

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Waghe Prasadrao, Sr.DR
Section 115JSection 43(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellants बनाम/vs. Respondents Year(s) 1. 784/Ahd/2013 2003-04 M/s.Munjal Auto The Income Tax Industries Ltd. Officer 187, GIDC Estate Ward-4(1) Waghodia, Baroda Baroda 391 760 (Assessee) (Revenue) PAN: AAACG8588 L 2007/Ahd/2007 2. 2004…

The DCIT, Circle-4, Vadodara vs. M/S. Munjal Auto Industries Ltd., Vadodara

Appeal is dismissed

ITA 1383/AHD/2009[2006-07]Status: DisposedITAT Ahmedabad25 Mar 2025AY 2006-07

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Waghe Prasadrao, Sr.DR
Section 115JSection 43(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellants बनाम/vs. Respondents Year(s) 1. 784/Ahd/2013 2003-04 M/s.Munjal Auto The Income Tax Industries Ltd. Officer 187, GIDC Estate Ward-4(1) Waghodia, Baroda Baroda 391 760 (Assessee) (Revenue) PAN: AAACG8588 L 2007/Ahd/2007 2. 2004…

The DCIT, Circle-4, Vadodara vs. M/S. Munjal Auto Industries Ltd., Vadodara

Appeal is dismissed

ITA 1382/AHD/2009[2003-04]Status: DisposedITAT Ahmedabad25 Mar 2025AY 2003-04

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Waghe Prasadrao, Sr.DR
Section 115JSection 43(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellants बनाम/vs. Respondents Year(s) 1. 784/Ahd/2013 2003-04 M/s.Munjal Auto The Income Tax Industries Ltd. Officer 187, GIDC Estate Ward-4(1) Waghodia, Baroda Baroda 391 760 (Assessee) (Revenue) PAN: AAACG8588 L 2007/Ahd/2007 2. 2004…

The DCIT, Circle-4, Vadodara vs. Munjal Auto Industries Ltd., Vadodara

Appeal is dismissed

ITA 1619/AHD/2008[2005-06]Status: DisposedITAT Ahmedabad25 Mar 2025AY 2005-06

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Waghe Prasadrao, Sr.DR
Section 115JSection 43(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “डी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD "ी टी.आर. से""ल कुमार, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellants बनाम/vs. Respondents Year(s) 1. 784/Ahd/2013 2003-04 M/s.Munjal Auto The Income Tax Industries Ltd. Officer 187, GIDC Estate Ward-4(1) Waghodia, Baroda Baroda 391 760 (Assessee) (Revenue) PAN: AAACG8588 L 2007/Ahd/2007 2. 2004…

The DCIT, Circle-4(1), Vadodara vs. Munjal Auto Industries Ltd., Vadodara

Appeal is dismissed

ITA 2007/AHD/2007[2004-05]Status: DisposedITAT Ahmedabad25 Mar 2025AY 2004-05

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Waghe Prasadrao, Sr.DR
Section 115JSection 43(1)

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ "डी", अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, AHMEDABAD श्री टी. आर. सेन्थिल कुमार, न्यायिक सदस्य एवं श्री मकरंद वसंत महादेवकर, लेखा सदस्य के समक्ष। BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. No(s) आयकर अपील सं/ ITA No(s) निर्धारण वर्ष/ Assess- ment Year(s) Appeal(s) by: अपीलार्थी / Appellants बनम/vs. प्रत्यर्थी / Respondents 1. 784/Ahd/2013 2003-04 M/s.Munjal Auto Industries Ltd. 187, GIDC Estate Waghodia, Baroda 391 760 (Assessee) PAN: AAACG8588 L The DCIT Circle-4(1), Baroda The Income Tax Office…