Lakshmi Energy & Foods. Ltd. v. Asst. CIT

44 Taxmann.com 248Reported decision2014#10629 most cited

What is Lakshmi Energy & Foods. Ltd. v. Asst. CIT authority for?

Additional evidence can be admitted by the appellate authority even if not produced before the Assessing Officer if there are sufficient reasons for non-production and the evidence is necessary to examine the issue.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Lakshmi Energy & Foods Ltd. v. Asst. CIT · additional evidence · Commissioner (Appeals) · Assessing Officer · sufficient reasons · interest of natural justice

Sections most often in play

Section 144Section 144BSection 147Section 148Section 250Section 29Section 46ASection 68

Judgments citing Lakshmi Energy & Foods. Ltd. v. Asst. CIT

Ajeet Kumar Rampuria, Tonk vs. ITO Ward 7(2), Tonk

In the result, the appeal filed by the assessee is allowed for statistical

ITA 44/JPR/2025[2013-14]Status: DisposedITAT Jaipur20 May 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sandeep Jhanwar, C.AFor Respondent: Sh. Anup Singh, Addl. CIT
Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 44/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Ajeet Kumar Rampuria ITO, Vs. Prop. M/s Ajay Arts, Ward 7(2), Mahaveer Chock, Tonk Tonk LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABGPR 3327 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sandeep Jhanwar, C.A jktLo dh vksj ls@ Revenue by : Sh. An…

DCIT, Circle, Yamunanagar vs. M/S Symbiosis Pharmaceuticals Pvt. Ltd., Yamunanagar

In the result, appeal is dismissed

ITA 326/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Jan 2024AY 2014-15

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

For Appellant: Shri Dhruv Goyal, CAFor Respondent: Shri Sarabjeet Singh, CIT-DR
Section 139Section 139(1)Section 80ASection 80I

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 326/CHD/2019 "नधा"रण वष" / Assessment Year : 2014-15 The DCIT, M/s Symbiosis Pharmaceuticals P.Ltd., बनाम Circle, 37/1, Kamboj Colony, Near Ravi Metal, VS Yamuna Nagar. Jagadhri, Yamuna Nagar. "थायी लेखा सं./PAN /TAN No: AAJCS7595N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Dhruv Goyal, CA राज"व क" ओर से/ Revenue by : Shri Sarabjeet Singh, CIT-DR तार"ख/Date of H…

M/S Bhandari Health Care Pvt. Ltd., Jaipur vs. Income Tax Officer, Ward-6-3, Jaipur

ITA 689/JPR/2018[2014-15]Status: DisposedITAT Jaipur24 Aug 2022AY 2014-15
For Appellant: Sh. Sandeep JhanwarFor Respondent: Sh. Prathviraj Meena (CIT)
Section 143(3)Section 40Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 688 & 689/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 & 2014-15 cuke M/s Bhandari Health Care Pvt. ACIT Vs. Ltd. 138-A, Vasundhra Colony, Circle-06, Gopalpura, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACB 7547 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sandeep Jhanwar jktLo…

M/S Bhandari Health Care Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

ITA 688/JPR/2018[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14
For Appellant: Sh. Sandeep JhanwarFor Respondent: Sh. Prathviraj Meena (CIT)
Section 143(3)Section 40Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 688 & 689/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 & 2014-15 cuke M/s Bhandari Health Care Pvt. ACIT Vs. Ltd. 138-A, Vasundhra Colony, Circle-06, Gopalpura, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACB 7547 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sandeep Jhanwar jktLo…

DCIT, New Delhi vs. M/S. L.T. Foods Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and the appeal of the Assessee is allowed in part and for statistical purposes

ITA 4046/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Sept 2020AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Charydcit Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3Rd Floor, Ara Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi.

Section 115Section 132(4)Section 14ASection 153ASection 40Section 40A(3)Section 69Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER DCIT Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3rd Floor, ARA Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi. And L.T. Foods Ltd., ACIT Unit No. 134, First Floor, Vs. Central Circle-19, Rectangle-I, Saket District Centre New Delhi New Delhi. PAN No. AACCA3104G Appellants Respondents Assessee by Shri Ajay Vohra, Sr. Advocate Shri Rohit Jain, Advocate Smt. Deepashree Rao, CA Shri Vibhu Gupta, CA Reven…

M/S L.T. Foods Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the Revenue is dismissed and the appeal of the Assessee is allowed in part and for statistical purposes

ITA 4164/DEL/2013[2007-08]Status: DisposedITAT Delhi30 Sept 2020AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Charydcit Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3Rd Floor, Ara Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi.

Section 115Section 132(4)Section 14ASection 153ASection 40Section 40A(3)Section 69Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER DCIT Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3rd Floor, ARA Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi. And L.T. Foods Ltd., ACIT Unit No. 134, First Floor, Vs. Central Circle-19, Rectangle-I, Saket District Centre New Delhi New Delhi. PAN No. AACCA3104G Appellants Respondents Assessee by Shri Ajay Vohra, Sr. Advocate Shri Rohit Jain, Advocate Smt. Deepashree Rao, CA Shri Vibhu Gupta, CA Reven…

Borsad Tobacco Co.P.Ltd, Mumbai vs. Asst CIT Cen Cir 44, Mumbai

The appeal of the assessee is allowed

ITA 2941/MUM/2014[2008-09]Status: DisposedITAT Mumbai03 Sept 2019AY 2008-09

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiita Nos.2941 & 2942/Mum/2014 Assessment Years : 2008-09 & 2009-10 Borsad Tobacco Co. P. Ltd., Asst. Cit Central Circle 33, 21St Nirmal, Nariman Point, Mumbai Vs. Mumbai 400 021. Pan Aaacb5089K (Appellant) (Respondent)

For Appellant: Shri Pankaj TopraniFor Respondent: Shri H N Singh
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri Rajesh Kumar, Accountant Member & Shri Ram Lal Negi, Judicial Member ITA Nos.2941 & 2942/Mum/2014 Assessment Years : 2008-09 & 2009-10 Borsad Tobacco co. P. Ltd., Asst. CIT Central Circle 33, 21st Nirmal, Nariman Point, Mumbai Vs. Mumbai 400 021. PAN AAACB5089K (Appellant) (Respondent) Appellant By : Shri Pankaj Toprani Respondent By : Shri H N Singh Date of Hearing : 04.06.2019 Date of Pronouncement : 03.09.2019 O R D E R Per Rajesh Kumar, Accountant Member The aforesaid appeals have been filed by the assessee against a common or…

M/S. Himalya International Ltd., New Delhi vs. ITO, New Delhi

In the result appeal of the assessee is allowed

ITA 1100/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Aug 2018AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2012-13

For Appellant: Shri Vinod Bindal, CAFor Respondent: Ms. Shefali Swaroop, CIT(DR)
Section 139(1)Section 143(3)Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2012-13 Himalya International Ltd. ITO Vinod Kumar Bindal & Co., CAs, Ward-11(3) Shiv Sushil Bhawan, D-219, New Delhi. Vivek Vihar-1 Vs. New Delhi 110095 PAN AAACH0158H (Appellant) (Respondent) ITA Nos. 3838; 3839/Del/2015 Assessment years 2009-10; 2010-11 ITO Himalaya International Ltd. Ward-11(3), Room No. 412, Vs. Shubhkhera, C.R. Building Paonta Sahib, New Delhi. Himachal Pradesh PAN AAACH0158H (Appellant) (Respondent) Assessee by: Shri Vinod B…

ITO, New Delhi vs. M/S. Himalaya International Ltd., Himachal Pradesh

In the result appeal of the assessee is allowed

ITA 3839/DEL/2015[2010-11]Status: DisposedITAT Delhi06 Aug 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2012-13

For Appellant: Shri Vinod Bindal, CAFor Respondent: Ms. Shefali Swaroop, CIT(DR)
Section 139(1)Section 143(3)Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2012-13 Himalya International Ltd. ITO Vinod Kumar Bindal & Co., CAs, Ward-11(3) Shiv Sushil Bhawan, D-219, New Delhi. Vivek Vihar-1 Vs. New Delhi 110095 PAN AAACH0158H (Appellant) (Respondent) ITA Nos. 3838; 3839/Del/2015 Assessment years 2009-10; 2010-11 ITO Himalaya International Ltd. Ward-11(3), Room No. 412, Vs. Shubhkhera, C.R. Building Paonta Sahib, New Delhi. Himachal Pradesh PAN AAACH0158H (Appellant) (Respondent) Assessee by: Shri Vinod B…

ITO, New Delhi vs. M/S. Himalaya International Ltd., Himachal Pradesh

In the result appeal of the assessee is allowed

ITA 3838/DEL/2015[2009-10]Status: DisposedITAT Delhi06 Aug 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2012-13

For Appellant: Shri Vinod Bindal, CAFor Respondent: Ms. Shefali Swaroop, CIT(DR)
Section 139(1)Section 143(3)Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2012-13 Himalya International Ltd. ITO Vinod Kumar Bindal & Co., CAs, Ward-11(3) Shiv Sushil Bhawan, D-219, New Delhi. Vivek Vihar-1 Vs. New Delhi 110095 PAN AAACH0158H (Appellant) (Respondent) ITA Nos. 3838; 3839/Del/2015 Assessment years 2009-10; 2010-11 ITO Himalaya International Ltd. Ward-11(3), Room No. 412, Vs. Shubhkhera, C.R. Building Paonta Sahib, New Delhi. Himachal Pradesh PAN AAACH0158H (Appellant) (Respondent) Assessee by: Shri Vinod B…

Lakshmi Energy & Foods. Ltd. v. Asst. CIT (44 Taxmann.com 248) — Cited in 10 Judgments | BharatTax