M/s Larsen & Turbo Ltd. v. State of Jharkhand

79 Taxmann.com 267Supreme Court of India2017#21502 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Judgments citing M/s Larsen & Turbo Ltd. v. State of Jharkhand

TIJARIA POLYPIPES LIMITED,JAIPUR vs. DCIT CIRLCE 4, JAIPUR

ITA 616/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Anoop Singh, Addl.CIT-DR

Section 143(3)Section 147Section 148Section 68

…{ "clean_text": "आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nश्रीराठौड़ कमलेशजयन्तभाई, लेखा सदस्य एव श्रीनरेन्द्रकुमार, न्यायिकसदस्य के समक्ष\nBEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM\nआयकरअपीलसं. / ITA No. 616/JPR/2024\nनिर्धारणवर्ष / AssessmentYear : 2013-14\nTijariaPolypipes Ltd.\nSP-1-2316, Ramchandrapura, RIICO Vs. The DCIT\nIndustrial Area, Sitapura, Jaipur- 302 022\nCircle-4\nJaipur\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACCT 4796 M\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeb…

GOEL GANGA CONSTRUCTION,,PUNE vs. INCOME-TAX OFFICER, WARD - 7(3),, PUNE

In the result, the appeal filed by the assessee stands dismissed

ITA 2138/PUN/2017[2008-09]Status: DisposedITAT Pune11 Mar 2022AY 2008-09

For Appellant: Shri Rajiv ThakkarFor Respondent: Shri M. Jasnani

Section 139Section 143(3)Section 147Section 148Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2138/PUN/2017 िनधा"रण वष" / Assessment Year: 2008-09 Goel Ganga Construction, Vs. ITO, Ward- 7(3), 3rd Floor, San Mahu Complex, Pune. Bund Garden Road, Opp. Poona Club, Pune- 411001. PAN : AAGFG1939G Appellant Respondent Assessee by : Shri Rajiv Thakkar Revenue by : Shri M. Jasnani Date of hearing 08.03.2022 : Date of pronouncement : 11.03.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against…

ITO, KHURDA vs. BULARAM DALAI, KHURDA

In the result, appeal of the Revenue is dismissed

ITA 294/CTK/2015[2009-10]Status: DisposedITAT Cuttack28 Aug 2018AY 2009-10

For Appellant: Shri B.R.Panda/Bhimsen Sahoo, ARFor Respondent: Shri Subhendu Dutta, DR

Section 143(1)Section 143(3)Section 145(3)Section 147Section 148Section 80C

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.294/CTK/2015 ("नधा"रण वष" / Assessment Year :2009-2010) ITO, Khurda Ward, Khurda Vs. Shri Bularam Dalai, Ichhapur, Baulabamha, Khurda, PIN -752034 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AEPPD 0693 H (अपीलाथ" /Appellant) (""यथ" / Respondent) .. राज"व क" ओर से /Revenue by : Shri Subhendu Dutta, DR "नधा"रती क" ओर से /Assessee by : Shri B.R.Panda/Bhimsen Sahoo, AR सुनवाई क" तार"ख / Date of Hearing : 27/08/2018 घोषणा क" तार"ख/Date of Pronouncement…

ACIT, SAMBALPUR vs. M/S MAHANADI COALFIELDS LTD, SAMBALPUR

In the result, the appeal is allowed

ITA 396/CTK/2013[2008-09]Status: DisposedITAT Cuttack09 Oct 2017AY 2008-09

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.396/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Sambalpur Vs. M/S Mahanadi Coalfields Ltd., Jagriti Vihar, Burla, Sambalpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aabcm 5188 P (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Citdr निर्ााररती की ओर से /Assessee By : Shri S.S.Poddar/N.Kedia, Ar सुनवाई की तारीख / Date Of Hearing : 04/10/2017 घोषणा की तारीख/Date Of Pronouncement 09/10/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Revenue Has Filed An Appeal Against The Order Of Cit(A), Cuttack, In Appeal No.0403/2012-13, Dated 23.05.2013, Passed U/S.147/143(3)/250 Of The Income Tax Act, 1961 For The Assessment Year 2008-2009, Wherein The Revenue Has Raised The Following Grounds :- 1. Whether The Learned First Appellate Authority Was Justified In Relying On Writ Cases Ignoring The Fact That Specific Findings In Writ-Petitions Can Not Be Straightaway Applied To Other Cases. 2. Whether The Learned Appellate Authority Was Justified To Hold That There Is Change In Opinion Of The Assessing Officer Regarding Admissibility / Inadmissibility Of Expenditure While Proceeding U/S.147 Of The 1.T. Act,1961 As Compared To His Findings In The Original Assessment Order. 3. Whether The Ld. First Appellate Authority Was Justified To Delete The Disallowance Of Rs.696.10 Lakhs Made By The Assessing Officer Towards 'Prior Period Expenses', Totally Ignoring The Findings Of The Assessing Officer. 4. Whether The Learned First Appellate Authority Was Justified To Delete The Disallowance Of Rs.631.34 Lakhs Made By The Assessing Officer Towards `Unpaid Statutory Liability' Under Section 43B Of The I.T. Act,1961, Totally Ignoring The Findings Of The Assessing Officer.

For Appellant: Shri S.S.Poddar/N.Kedia, ARFor Respondent: Shri Kunal Singh, CITDR

Section 147Section 148Section 40Section 43B

…आयकर अपीलीय अधधकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.396/CTK/2013 (धनधाारण वषा / Assessment Year :2008-2009) ACIT, Circle-2(1), Sambalpur Vs. M/s Mahanadi Coalfields Ltd., Jagriti Vihar, Burla, Sambalpur स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AABCM 5188 P (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue by : Shri Kunal Singh, CITDR निर्ााररती की ओर से /Assessee by : Shri S.S.Poddar/N.Kedia, AR सुनवाई की तारीख / Date of Hearing : 04/10/2017 घोषणा की तारीख/Date of Pron…