Lakshmi Sugar Mills Co. Ltd. v. CIT

22 Taxmann.com 300High Court2012#12458 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 254(2)section 36(1)(iv)mistake apparent from record miscellaneous application section 2(24)(x)section 2(24)section 36(1)(va)section 254 section 43b section 36(1)section 254(1)section 36

Judgments citing Lakshmi Sugar Mills Co. Ltd. v. CIT

INVENTYS RESEARCH COMPANY PVT. LTD,MUMBAI vs. CIT (A) NFAC, MUMBAI

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 1999/MUM/2021[2019-20]Status: DisposedITAT Mumbai11 Aug 2023AY 2019-20

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Ms. Heta ShahFor Respondent: Smt. Mahita Nair

Section 2(24)Section 254(1)Section 254(2)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.335/Mum./2023 (Arising out of ITA no.1999/Mum./2021) (Assessment Year : 2019–20) Dy. Commissioner of Income Tax ……………. Applicant Circle–14(1)(1), Mumbai (Original Respondent) v/s M/s. Inventys Research Co. Pvt. Ltd. …………….Respondent BKC Annex CST Road, Kurla (West) (Original Appellant) Mumbai 400 070 PAN – AABCI4415K ITA no.1999/Mum./2021 (Assessment Year : 2019–20) M/s. Inventys Research Co. Pvt. Ltd. ……………. Appellant BKC Annex CST Road, Kurla (West) Mum…

ROCHEM SEPARATION SYSTEMS INDIA PVT LTD,BANDRA EAST MUMBAI vs. ACIT, CIRCLE 14(1)(2), MUMBAI

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 270/MUM/2022[2018-2019]Status: DisposedITAT Mumbai01 Aug 2023AY 2018-2019

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Anil Sant

Section 2(24)Section 254(1)Section 254(2)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.144/Mum./2023 (Arising out of ITA no.270/Mum./2022) (Assessment Year : 2018–19) Dy. Commissioner of Income Tax ……………. Applicant Circle–14(1)(2), Mumbai (Original Respondent) v/s Rochem Separation Systems India Pvt. Ltd. ……………. Respondent 101, HDIL Tower, Anant Kanekar Marg Bandra (East), Mumbai 400 051 (Original Appellant) PAN – AABCR1955P ITA no.270/Mum./2022 (Assessment Year : 2018–19) Rochem Separation Systems India Pvt. Ltd. 101, HDIL Tower, Anant Kanek…

HARMAN FINOCHEM LTD,MUMBAI vs. THE ASSESSING OFFICER , CIRCLE14(1)(1), MUMBAI

In the result, Miscellaneous Application filed by the Revenue and the appeal by the assessee are allowed

ITA 2273/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 Jul 2023AY 2018-19

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Fenil BhattFor Respondent: Shri Suresh Gaikwad

Section 2(24)Section 254(2)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER, AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.331/Mum./2023 (Arising out of ITA no.2273/Mum./2021) (Assessment Year : 2018–19) Dy. Commissioner of Income Tax ……………. Applicant Central Circle–14(1)(1), Mumbai (Original Respondent) v/s M/s. Harman Finochem Ltd. …………….Respondent 107–A, Vinaya Bhavya, 159–A (Original Appellant) CST Road, Kalina, Santacruz Mumbai 400 098 PAN – AABCH3223J ITA no.2273/Mum./2021 (Assessment Year : 2018–19) M/s. Harman Finochem Ltd. 107–A, Vinaya Bhavya, 159–A ……………. Appellan…

SILKASIA,MUMBAI vs. ADIT, CPC , BENGLURU

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 400/MUM/2022[2019-20]Status: DisposedITAT Mumbai05 Jul 2023AY 2019-20

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Soumendu Kumar Dash

Section 2(24)Section 254(2)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.200/Mum./2023 (Arising out of ITA no.400/Mum./2022) (Assessment Year : 2019–20) Asstt. Commissioner of Income Tax ……………. Applicant Circle–20(1), Mumbai (Original Respondent) v/s Silkasia ……………. Respondent 324, Wadala Udyog Bhawan Naigaon Cross Road, Mumbai 400 031 (Original Appellant) PAN – AAAFS3741E ITA no.400/Mum./2022 (Assessment Year : 2019–20) Silkasia 324, Wadala Udyog Bhawan ……………. Appellant Naigaon Cross Road, Mumbai 400 031 PAN – AAAFS3741E v/s As…

TRANSCON FREIGHT SYSTEM PVT. LTD,MUMBAI vs. DY CPC, BANGALORE

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 85/MUM/2022[2017-18]Status: DisposedITAT Mumbai15 Jun 2023AY 2017-18

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati

Section 2(24)Section 254(2)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.143/Mum./2023 (Arising out of ITA no.85/Mum./2022) (Assessment Year : 2017–18) Dy. Commissioner of Income Tax ……………. Applicant Circle–14(1)(2), Mumbai (Original Respondent) v/s Transcon Freight System Pvt. Ltd. 306, 3rd Floor, Kuntal Modi Estate ……………. Respondent LBS Marg, Ghatkopar (W), Mumbai 400 086 (Original Appellant) PAN – AAACT1840N ITA no.85/Mum./2022 (Assessment Year : 2017–18) Transcon Freight System Pvt. Ltd. 306, 3rd Floor, Kuntal Modi Estate ………

SHARDA SILICATE & CHEMICAL INDUSTRIES,MUMBAI vs. INCOME TAX OFFICER, WARD 26(2)(1), MUMBAI, MUMBAI

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 211/MUM/2022[2019-20]Status: DisposedITAT Mumbai15 Jun 2023AY 2019-20

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati

Section 2(24)Section 254(1)Section 254(2)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.96/Mum./2023 (Arising out of ITA no.211/Mum./2022) (Assessment Year : 2019–20) Income Tax Officer ……………. Applicant Ward–41(1)(3), Mumbai (Original Respondent) v/s M/s. Sharda Silicate & Chemical Industries ……………. Respondent 33, Tenerife, Little Gibbs Road Hanging Garden, Malabar Hill (Original Appellant) Mumbai 400 006 PAN – ABIFS0177P ITA no.211/Mum./2022 (Assessment Year : 2019–20) M/s. Sharda Silicate & Chemical Industries 33, Tenerife, Little Gibbs Road…

M/S. MAKHIJA ELECTROMECHANICAL PVT. LTD,MUMBAI vs. NFAC, MUMBAI

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 1635/MUM/2021[2018-19]Status: DisposedITAT Mumbai15 Jun 2023AY 2018-19

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati

Section 2(24)Section 254(2)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.31/Mum./2023 (Arising out of ITA no.1635/Mum./2021) (Assessment Year : 2018–19) Deputy Commissioner of Income Tax ……………. Applicant Circle–16(3), Mumbai (Original Respondent) v/s M/s. Makhija Electromechanical Pvt. Ltd. 6, 2nd Floor, Ambe Bhavan , 24th Road, ……………. Respondent Khar (West), Mumbai – 400 052 (Original Appellant) PAN – AAICM1984E ITA no.1635/Mum./2021 (Assessment Year : 2018–19) M/s. Makhija Electromechanical Pvt. Ltd. 201, Wing–A, Level–2, Gang…

REUTERS INDIA P. LTD,MUMBAI vs. ACIT (OSD) RG 2(3), MUMBAI

In the result, Miscellaneous Application filed by the Revenue is allowed, while ground no

ITA 9045/MUM/2010[2006-07]Status: DisposedITAT Mumbai15 Jun 2023AY 2006-07

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati

Section 2(24)Section 254(2)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M.A. no.171/Mum./2023 (Arising out of ITA no.9045/Mum./2010) (Assessment Year : 2006–07) Jt. Commissioner of Income Tax (OSD) ……………. Applicant i/c Dy. Commissioner of Income Tax (Original Respondent Circle–8(3)(1), Mumbai v/s Reuters India Pvt. Ltd. 4th Floor, „B‟ Wing, Nicholas Piramal Towers ……………. Respondent Peninsula Corporate Park, P. Ganpat Rao (Original Appellant) Kadam Marg, Lower Parel, Mumbai 400 013 PAN – AAACR3717L ITA no.9045/Mum./2010 (Assessment Year…