Madhukar C. Ashar v. Union of India

239 Taxmann 367High Court2016#10014 most cited

What is Madhukar C. Ashar v. Union of India authority for?

The principle of consistency must be followed in assessments when there is no change in circumstances.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Madhukar C Ashar · principle of consistency · no change in circumstances · assessment · section 80IA deduction · Bombay High Court

Also reported as

69 Taxmann.com 221

Sections most often in play

Section 143(1)Section 254(2)Section 32Section 143(3)Section 167BSection 167B(2)Section 234ASection 234B

Issues it is cited on

section 254(2)mistake apparent on recordmiscellaneous applicationsection 32regular assessmentsection 254section 143(1)transfersection 25companyindiabusiness

Judgments citing Madhukar C. Ashar v. Union of India

Jt. CIT (OSD)-3(3)(1), Mumbai vs. M/S Sanjana Cryogenics Storage Ltd., Mumbai

In the result, appeals of the revenue are allowed

ITA 4769/MUM/2019[2016-17]Status: DisposedITAT Mumbai25 Mar 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Revenue byFor Respondent: Shri Dr. Kishor Dhule, CIT D/R & Shri Bhangepatil
Section 143(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3632 & 3633/Mum/2018 Assessment Year: 2013-14 & 2014-15 Deputy Commissioner of M/s. Sanjana Cryogenics Income-tax – 3(3)(1), Mumbai Storages Ltd. Vs. 116, Bajaj Bhavan 11th Floor, Nariman Point Mumbai - 400021 [PAN: AADCS5093D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 4769/Mum/2019 Assessment Year: 2016-17 Jt. CIT (OSD)-3(3)(1), Mumbai M/s. Sanjana Cryogenics Storages Ltd. Vs. 116, Bajaj Bhavan…

DCIT 3(3)(1), Mumbai vs. Sanjana Cryogenics Storage Ltd., Mumbai

In the result, appeals of the revenue are allowed

ITA 3633/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Mar 2025AY 2014-15

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Revenue byFor Respondent: Shri Dr. Kishor Dhule, CIT D/R & Shri Bhangepatil
Section 143(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3632 & 3633/Mum/2018 Assessment Year: 2013-14 & 2014-15 Deputy Commissioner of M/s. Sanjana Cryogenics Income-tax – 3(3)(1), Mumbai Storages Ltd. Vs. 116, Bajaj Bhavan 11th Floor, Nariman Point Mumbai - 400021 [PAN: AADCS5093D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 4769/Mum/2019 Assessment Year: 2016-17 Jt. CIT (OSD)-3(3)(1), Mumbai M/s. Sanjana Cryogenics Storages Ltd. Vs. 116, Bajaj Bhavan…

DCIT - 3(3)(1), Mumbai vs. Sanjana Cryogenics Storages Ltd., Mumbai

In the result, appeals of the revenue are allowed

ITA 3632/MUM/2018[2013-14]Status: DisposedITAT Mumbai25 Mar 2025AY 2013-14

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Revenue byFor Respondent: Shri Dr. Kishor Dhule, CIT D/R & Shri Bhangepatil
Section 143(1)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3632 & 3633/Mum/2018 Assessment Year: 2013-14 & 2014-15 Deputy Commissioner of M/s. Sanjana Cryogenics Income-tax – 3(3)(1), Mumbai Storages Ltd. Vs. 116, Bajaj Bhavan 11th Floor, Nariman Point Mumbai - 400021 [PAN: AADCS5093D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No. 4769/Mum/2019 Assessment Year: 2016-17 Jt. CIT (OSD)-3(3)(1), Mumbai M/s. Sanjana Cryogenics Storages Ltd. Vs. 116, Bajaj Bhavan…

Jv of Tata Projects Limited and Chint Electric Company Limited, Noida vs. Income Tax Officer Ward 5(1)(3), Noida, Noida Uttar Pradesh

In the result, the appeal of the assessee is partly allowed as above

ITA 1140/DEL/2024[2019-20]Status: DisposedITAT Delhi14 Aug 2024AY 2019-20

Bench: BEFORESHRI KUL BHARAT (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 143(1)Section 167BSection 167B(2)Section 167B(2)(ii)Section 234ASection 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORESHRI KUL BHARAT,JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA,ACCOUNTANT MEMBER ITA No.1140/Del/2024, A.Y.2019-20 JV of TATA Projects vs. ITO, Limited and Chint Ward 5(1)(3), Electric Company Ltd. Noida, Uttar Pradesh First Floor, Tower-1, Okaya Centre, B-5, Sector-62, Gautam Buddh Nagar PAN: AACAJ5141Q (Appellant) (Respondent) Appellantby Mr. Malay Kalavadia, CA Respondent by Shri D.K.Shrivastav,Sr. DR Date of Hearing 23/07/2024 Date of Pronouncement 14/08/2024 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal filed by the assessee for the Asse…

DCIT 3(2)92), Mumbai vs. M/S Pnp Martitime Services Pvt Ltd., Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 667/MUM/2020[2010-11]Status: DisposedITAT Mumbai07 Aug 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dcit 3(2)(2) M/S. Pnp Maritime Services Pvt. R. No. 674, 6Th Floor, Ltd. Aayakar Bhavan, M K Road, Vs. A-5 Iconic 18 Arthur Bunder Road, Mumbai – 400 020 Colaba, Mumbai-400 005

For Appellant: Ms. Neha PatelFor Respondent: Shri H. M. Bhatt
Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM DCIT 3(2)(2) M/s. PNP Maritime Services Pvt. R. No. 674, 6th Floor, Ltd. Aayakar Bhavan, M K Road, Vs. A-5 Iconic 18 Arthur Bunder Road, Mumbai – 400 020 Colaba, Mumbai-400 005 PAN/GIR No. AABCP 8020 D (Appellant) (Respondent) : Assessee by : Ms. Neha Patel Revenue by : Shri H. M. Bhatt Date of Hearing : 02.08.2023 Date of Pronouncement : 07.08.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the Revenue, challenging the order of the learned Commissioner of Income Ta…

Navnit L. Kachalia and Others, Mumbai vs. Income Tax Officer, 17(2)(4), Mumbai

ITA 4498/MUM/2017[2013-14]Status: DisposedITAT Mumbai04 Apr 2018AY 2013-14
For Appellant: Ms. Rutuja N. PawarFor Respondent: Shri Suman Kumar -DR
Section 143(3)Section 154

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “बी मुंबई बी बी” खंडपीठ बी खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“B”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./4498/Mum/2017,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2013-14 िनधा"रण िनधा"रण वष" वष" M/s. Navnit L. Kachalia and Others Income tax Officer C-Wing, Unit No.101, 1st Floor 17(2)(4), Mumbai. Waterford Building, Juhu Lane Vs. C.D. Burfiwala Lane,Aandheri (W) Mumbai-400 058. P…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1578/MUM/2017[2004-05]Status: DisposedITAT Mumbai17 May 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM ITA No.1577/Mum/2017 (A.Y:2006-07) ITA No.1575/Mum/2017 (A.Y:2011-12) The Synthetic & Rayon Income Tax Officer (E), Textiles Export Promotion Ward 2(4) R.No. 503, Piramal Chambers Council Resham Bhavan, 1st Floor78 Lalbaug Parel Vs. Veer Nariman Rd, Mumbai-400 012 Mumbai-400 020 PAN No. AAATT0077C .. Appellant Respondent Assessee by .. Mr. Vimal Punamiya, Mr. Pankaj Jain, Mr. Bharat Kumar, ARs’ Revenue by .. Shri vishwas Mundhe, DR Date of hearing .. 05-05-2017 Date of pronouncement .. 17-05-2017…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1577/MUM/2017[2006-07]Status: DisposedITAT Mumbai17 May 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM ITA No.1577/Mum/2017 (A.Y:2006-07) ITA No.1575/Mum/2017 (A.Y:2011-12) The Synthetic & Rayon Income Tax Officer (E), Textiles Export Promotion Ward 2(4) R.No. 503, Piramal Chambers Council Resham Bhavan, 1st Floor78 Lalbaug Parel Vs. Veer Nariman Rd, Mumbai-400 012 Mumbai-400 020 PAN No. AAATT0077C .. Appellant Respondent Assessee by .. Mr. Vimal Punamiya, Mr. Pankaj Jain, Mr. Bharat Kumar, ARs’ Revenue by .. Shri vishwas Mundhe, DR Date of hearing .. 05-05-2017 Date of pronouncement .. 17-05-2017…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1576/MUM/2017[2009-10]Status: DisposedITAT Mumbai17 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM ITA No.1577/Mum/2017 (A.Y:2006-07) ITA No.1575/Mum/2017 (A.Y:2011-12) The Synthetic & Rayon Income Tax Officer (E), Textiles Export Promotion Ward 2(4) R.No. 503, Piramal Chambers Council Resham Bhavan, 1st Floor78 Lalbaug Parel Vs. Veer Nariman Rd, Mumbai-400 012 Mumbai-400 020 PAN No. AAATT0077C .. Appellant Respondent Assessee by .. Mr. Vimal Punamiya, Mr. Pankaj Jain, Mr. Bharat Kumar, ARs’ Revenue by .. Shri vishwas Mundhe, DR Date of hearing .. 05-05-2017 Date of pronouncement .. 17-05-2017…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. DDIT (E) 1(2), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1575/MUM/2017[2011-12]Status: DisposedITAT Mumbai17 May 2017AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM ITA No.1577/Mum/2017 (A.Y:2006-07) ITA No.1575/Mum/2017 (A.Y:2011-12) The Synthetic & Rayon Income Tax Officer (E), Textiles Export Promotion Ward 2(4) R.No. 503, Piramal Chambers Council Resham Bhavan, 1st Floor78 Lalbaug Parel Vs. Veer Nariman Rd, Mumbai-400 012 Mumbai-400 020 PAN No. AAATT0077C .. Appellant Respondent Assessee by .. Mr. Vimal Punamiya, Mr. Pankaj Jain, Mr. Bharat Kumar, ARs’ Revenue by .. Shri vishwas Mundhe, DR Date of hearing .. 05-05-2017 Date of pronouncement .. 17-05-2017…

The Synthetic & Rayon Textiles Export Promotion Council, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, all the five appeals of the assessee are allowed

ITA 1573/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2017AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI MANOJ KUMAR AGGARWAL, AM ITA No.1577/Mum/2017 (A.Y:2006-07) ITA No.1575/Mum/2017 (A.Y:2011-12) The Synthetic & Rayon Income Tax Officer (E), Textiles Export Promotion Ward 2(4) R.No. 503, Piramal Chambers Council Resham Bhavan, 1st Floor78 Lalbaug Parel Vs. Veer Nariman Rd, Mumbai-400 012 Mumbai-400 020 PAN No. AAATT0077C .. Appellant Respondent Assessee by .. Mr. Vimal Punamiya, Mr. Pankaj Jain, Mr. Bharat Kumar, ARs’ Revenue by .. Shri vishwas Mundhe, DR Date of hearing .. 05-05-2017 Date of pronouncement .. 17-05-2017…

Madhukar C. Ashar v. Union of India (239 Taxmann 367) — Cited in 11 Judgments | BharatTax