Mad) (ii) CIT vs. Contimeters Electricals P. Ltd. (2009) 317 ITR 249 (Del) (iii) Colorcraft v. Income Tax Officer

105 ITD 599Income Tax Appellate Tribunal2007#14662 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 143(3)Section 144C(3)Section 194H Section 263 Section 37(1)Section 40(a)(ia)

Judgments citing Mad) (ii) CIT vs. Contimeters Electricals P. Ltd. (2009) 317 ITR 249 (Del) (iii) Colorcraft v. Income Tax Officer

Bajaj Auto Limited, Mumbai vs. The Principal Commissioner of Income-Tax - 3, Mumbai

ITA 2666/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Jan 2026AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. P.J. Pardiwala a/wFor Respondent: Mr. Satyaprakash R. Singh, CIT-DR

Section 143(3)Section 144C(3)Section 145(2)Section 263Section 37(1)Section 40

…ction only after affording the assessee an opportunity to contest the specific grounds on which such jurisdiction is sought to be exercised. Reliance was also placed on the decision of the Mumbai Bench of the Tribunal in Colorcraft Kashimira Ceramic Compound (105 ITD 599) for the proposition that an order under section 263 cannot be sustained when it travels beyond the reasons stated in the show-cause notice. 5.4 The Ld. counsel for the assessee accordingly submitted that the Ld. PCIT had not issued any show cause notice to the assessee to present its submission on the issue related to disallowance of entire year…

The J.K. Trust Bombay, Mumbai vs. CIT (E), Mumbai

The appeal of the assessee is allowed

ITA 3769/MUM/2017[2012-13]Status: DisposedITAT Mumbai25 Jul 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 M/S The J. K. Trust Cit (Exemption) Bombay, R. No.617, 6Th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001

Section 11Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जे’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2012-13 M/s The J. K. Trust CIT (Exemption) Bombay, R. No.617, 6th Floor, बनाम/ New Hind House, Piramal Chambers, Vs. Narottam Morrjee Marg, Lalbaug, Ballard Estate, Mumbai-400012 Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAATT0611L "नधा"रती क" ओर से / Assessee by Shri Rakesh Mohan राज"व क" ओर से / Revenue by Shri…

Maharashtra Airport Development, Mumbai vs. Pr CIT 3, Mumbai

The appeal of the assessee is allowed

ITA 3741/MUM/2016[2011-12]Status: DisposedITAT Mumbai18 Jul 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 M/S Maharashtra Airport Pr. Cit-3, Development Company 612, 6Th Floor, बनाम/ Ltd. Aayakar Bhavan, Vs. 8Th Floor, World Trade M. K. Road, Centre, Tower No.1, Mumbai-400020 Cuffe Parade, Mumbai-400005 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aadcm9623M

Section 148Section 154Section 263Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2011-12 M/s Maharashtra Airport Pr. CIT-3, Development Company 612, 6th Floor, बनाम/ Ltd. Aayakar Bhavan, Vs. 8th Floor, World Trade M. K. Road, Centre, Tower No.1, Mumbai-400020 Cuffe Parade, Mumbai-400005 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AADCM9623M "नधा"रती क" ओर से / Assessee by Shri Salil Kapoor & Shri Sumit Lalchand…

Future Ideas Co Ltd., Mumbai vs. Pr.CIT -9, Mumbai

In the result, the assessee’s appeal for A

ITA 3062/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Apr 2017AY 2011-12

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainfuture Ideas Co. Ltd. Principal Cit – 9 Knowledge House, Shyam Nagar 2Nd Floor, Room No. 214 Vs. Off Jogeshwari Vikroli Link Rd. Aayakar Bhavan, M.K. Road Jogeshwari (E), Mumbai 400060 Mumbai 400020 Pan – Aaacf9519L Appellant Respondent

For Appellant: Shri Vipul Joshi &For Respondent: Ms. S. Padmaja

Section 115JSection 143(1)Section 143(3)Section 14ASection 263Section 36(1)(iii)Section 57

…learned A.R., inter alia, placed reliance on the following judicial pronouncements: - (i) CIT vs. Smt. R.G. Umaranee (2003) 265 ITR 507 (Mad) (ii) CIT vs. Contimeters Electricals P. Ltd. (2009) 317 ITR 249 (Del) (iii) Colorcraft vs. Income Tax Officer (2007) 105 ITD 599 (Mum) (iv) CIT vs. G.K. Kabra Cooperative Industrial Estate (1995) 211 ITR 336 (AP) 4.2.4 The learned A.R. submitted that the reliance placed by the learned Principal CIT on the decision of the Hon'ble Madras High Court in the case of CIT vs. Sujani Textiles P. Ltd. (1985) 151 ITR 653 (Mad) is not tenable as it is clearly distinguishable on facts…

Future Corporate Resources Ltd.(Formerly Known As Simpleton Investrade Pvt. Ltd.), Mumbai vs. Pr.CIT -9, Mumbai

In the result, the assessee’s appeal for A

ITA 3061/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Apr 2017AY 2011-12

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainfuture Corporate Resources Ltd. Principal Cit – 9 (Formerly Simpleton Investrade P. Ltd.) 2Nd Floor, Room No. 214 Knowledge House, Shyam Nagar Vs. Aayakar Bhavan, M.K. Road Off Jogeshwari Vikroli Link Rd. Mumbai 400020 Jogeshwari (E), Mumbai 400060 Pan – Aajcs3979E Appellant Respondent

For Appellant: Shri Vipul Joshi &For Respondent: Ms. S. Padmaja

Section 143(1)Section 143(3)Section 14ASection 263

Crompton Greaves Ltd, Mumbai vs. CIT -6, Mumbai

In the result, the appeals filed by the assessee company in ITA no

ITA 2836/MUM/2014[2007-08]Status: DisposedITAT Mumbai01 Feb 2016AY 2007-08

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kochar"ी शैल" कुमार यादव, "या"यक सद"य एवं "ी "ी रिमत कोचर, लेखाकार सद"य के सम" । आयकर अपील सं./I.T.A. No. 1994/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 2836/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) M/S Crompton Greaves बनाम/ Cit – 6,Mumbai, Ltd.,6Th Floor, C.G. House, 5Th Floor, V. Dr. A.B. Road, Worli, Aayakar Bhavan, Mumbai – 400 030. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacc3840K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By Shri Pradeep N. Kapasi Revenue By : Shri C.W. Angolkar सुनवाई क" तार"ख /Date Of Hearing : 29-10-2015 घोषणा क" तार"ख /Date Of Pronouncement : 01-02-2016

For Respondent: Shri C.W. Angolkar

Section 143(3)Section 263

…carried out necessary , proper and detailed enquiries while framing the order dated 28.12.2010 passed u/s 143(3) of the Act. The ld. Counsel of the assessee company submitted that the Tribunal in the case of Colorcraft Kashimira Ceramic Compound v. ITO [2007] 105 ITD 599 (Mum) partly quashed the order passed u/s 263 of the Act and hence the Tribunal has power to quash the order u/s ITA 1994Mum/13 & ITA 2836/Mum/14 10 263 of the Act dated 06-2-2013 with respect to the directions given by CIT in setting aside the assessment order dated 28.12.2010 and directing the AO to make enquiries with respect to the provisio…