Madhya Gujarat Vij Company Ltd. v. PCIT 2024-TIOL-1019-ITAT-Ahm

455 ITR 736High Court2023#11667 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 10(37)Section 143(3)Section 145A(b)Section 147Section 148Section 151Section 263Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)section 10(37)doctrine of mergerenhanced compensationsection 197

Judgments citing Madhya Gujarat Vij Company Ltd. v. PCIT 2024-TIOL-1019-ITAT-Ahm

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…rder. Without going into the merits of the case, we quash the impugned order on this legal issue itself. 6. In the result, the appeal is allowed.” 15.4 In this regard appellant further places reliance on below mentioned judicial pronouncements: HIGH COURTS i) 455 ITR 736 (Cal) PCIT vs. Sinhotia Metals and Minerals (P) Ltd. (Page 497 – 498 of JPB). ii) CIT Mumbai vs Maharashtra Hybrid Seeds Co. Ltd in Income Tax Appeal No. 47 of 2002 dated 4.9.2018 9. As rightly held by the Tribunal, this note firstly shows that all the explanations and arguments of the Assessee have been considered by the Assessing Officer and se…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…rder. Without going into the merits of the case, we quash the impugned order on this legal issue itself. 6. In the result, the appeal is allowed.” 15.4 In this regard appellant further places reliance on below mentioned judicial pronouncements: HIGH COURTS i) 455 ITR 736 (Cal) PCIT vs. Sinhotia Metals and Minerals (P) Ltd. (Page 497 – 498 of JPB). ii) CIT Mumbai vs Maharashtra Hybrid Seeds Co. Ltd in Income Tax Appeal No. 47 of 2002 dated 4.9.2018 9. As rightly held by the Tribunal, this note firstly shows that all the explanations and arguments of the Assessee have been considered by the Assessing Officer and se…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…rder. Without going into the merits of the case, we quash the impugned order on this legal issue itself. 6. In the result, the appeal is allowed.” 15.4 In this regard appellant further places reliance on below mentioned judicial pronouncements: HIGH COURTS i) 455 ITR 736 (Cal) PCIT vs. Sinhotia Metals and Minerals (P) Ltd. (Page 497 – 498 of JPB). ii) CIT Mumbai vs Maharashtra Hybrid Seeds Co. Ltd in Income Tax Appeal No. 47 of 2002 dated 4.9.2018 9. As rightly held by the Tribunal, this note firstly shows that all the explanations and arguments of the Assessee have been considered by the Assessing Officer and se…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…rder. Without going into the merits of the case, we quash the impugned order on this legal issue itself. 6. In the result, the appeal is allowed.” 15.4 In this regard appellant further places reliance on below mentioned judicial pronouncements: HIGH COURTS i) 455 ITR 736 (Cal) PCIT vs. Sinhotia Metals and Minerals (P) Ltd. (Page 497 – 498 of JPB). ii) CIT Mumbai vs Maharashtra Hybrid Seeds Co. Ltd in Income Tax Appeal No. 47 of 2002 dated 4.9.2018 9. As rightly held by the Tribunal, this note firstly shows that all the explanations and arguments of the Assessee have been considered by the Assessing Officer and se…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…rder. Without going into the merits of the case, we quash the impugned order on this legal issue itself. 6. In the result, the appeal is allowed.” 15.4 In this regard appellant further places reliance on below mentioned judicial pronouncements: HIGH COURTS i) 455 ITR 736 (Cal) PCIT vs. Sinhotia Metals and Minerals (P) Ltd. (Page 497 – 498 of JPB). ii) CIT Mumbai vs Maharashtra Hybrid Seeds Co. Ltd in Income Tax Appeal No. 47 of 2002 dated 4.9.2018 9. As rightly held by the Tribunal, this note firstly shows that all the explanations and arguments of the Assessee have been considered by the Assessing Officer and se…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…rder. Without going into the merits of the case, we quash the impugned order on this legal issue itself. 6. In the result, the appeal is allowed.” 15.4 In this regard appellant further places reliance on below mentioned judicial pronouncements: HIGH COURTS i) 455 ITR 736 (Cal) PCIT vs. Sinhotia Metals and Minerals (P) Ltd. (Page 497 – 498 of JPB). ii) CIT Mumbai vs Maharashtra Hybrid Seeds Co. Ltd in Income Tax Appeal No. 47 of 2002 dated 4.9.2018 9. As rightly held by the Tribunal, this note firstly shows that all the explanations and arguments of the Assessee have been considered by the Assessing Officer and se…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…rder. Without going into the merits of the case, we quash the impugned order on this legal issue itself. 6. In the result, the appeal is allowed.” 15.4 In this regard appellant further places reliance on below mentioned judicial pronouncements: HIGH COURTS i) 455 ITR 736 (Cal) PCIT vs. Sinhotia Metals and Minerals (P) Ltd. (Page 497 – 498 of JPB). ii) CIT Mumbai vs Maharashtra Hybrid Seeds Co. Ltd in Income Tax Appeal No. 47 of 2002 dated 4.9.2018 9. As rightly held by the Tribunal, this note firstly shows that all the explanations and arguments of the Assessee have been considered by the Assessing Officer and se…

Bank of Maharashra, Pune vs. The Pr. Commissioner of Income Tax, Pune

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

ITA 682/PUN/2024[2018-19]Status: DisposedITAT Pune30 Dec 2024AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

For Appellant: Shri Ananthan and Mrs. Lalitha RameswaranFor Respondent: Shri Amol Khairnar, CIT-DR
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 36(1)(viia)Section 40A(7)

…Institute of Engineering & Medical Sciences (2023) 458 ITR 509 (Ori) ix) DCIT vs. Bank of Maharashtra 2020 (3) 877 – ITAT, Pune x) Madhya Gujarat Vij Company Ltd. vs. PCIT 2024-TIOL-1019-ITAT-Ahm xi) PCIT vs. M/s. Sinhotia Metals and Minerals Pvt. Ltd. (2023) 455 ITR 736 (Cal) xii) Karan Jain vs. PCIT (2024) 465 ITR 1 (Gau) 16. The Ld. DR on the other hand heavily relied on the order of the Ld. PCIT and submitted that the Ld. PCIT after following due procedure of law has set aside the order to the file of the Assessing Officer to the limited extent of verification of the claim of deduction u/s 36(1)(viia) of the…

Ellora Inratech Pvt. Ltd., New Delhi vs. Pr.CIT- 3, New Delhi

In the result, the appeal of the assessee is allowed

ITA 258/DEL/2019[2013-14]Status: DisposedITAT Delhi12 Oct 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Mrs. Prem Lata Bansal, Sr.AdvFor Respondent: Shri T. James Singson, CIT-DR
Section 143(3)Section 263

…of exercising the supervisory powers of drastic nature at the instance of AO without showing any independent indulgence. 15.2 The Hon’ble Calcutta High Court in the case of Pr.CIT vs. I.T.A. No.258/Del/2019 22 Sinhotia Metals and Minerals Pvt. Ltd. (2023) 455 ITR 736 (Cal.) dismissed the appeal of the revenue and endorsed the findings of ITAT that powers under s. 263 cannot be exercised at the stance of the AO without showing independent application of mind on the material available to justify such action. Similar view has again been echoed in Pr.CIT vs. Reeta Lakhmani & Ors. (2023) 457 ITR 603 (Cal.) 15.3 A…

Madhya Gujarat Vij Company Ltd. v. PCIT 2024-TIOL-1019-ITAT-Ahm (455 ITR 736) — Cited in 9 Judgments | BharatTax