Mahalakshmi Sugar Mills Co. Ltd. v. Commissioner of Income-tax

19 Taxmann 447High Court1984#19644 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 1961 Section 1989 Section 37(1)Section 37(1) of the Income Tax Act

Judgments citing Mahalakshmi Sugar Mills Co. Ltd. v. Commissioner of Income-tax

ACIT Circle-1, Dhanbad vs. M/S. Bharat Coking Coal Limited, Dhanbad

In the result, this appeal of revenue is dismissed

ITA 95/RAN/2023[2016-17]Status: DisposedITAT Ranchi07 Apr 2025AY 2016-17

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 142(1)Section 143(3)Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 95 & 103/Ran/2023 (Assessment Year-2016-17 & 2017-18) (Virtual Hearing) A.C.I.T./D.C.I.T., M/s Bharat Coking Coal Limited, Circle-1, Koyla Bhawan, Koyla Nagar, Vs. Dhanbad. Dhanbad-826001. PAN No. AAACB 7934 M Appellant/ Assessee Respondent/ Revenue Department represented by Shri Uday Bhaskar Jokke, CIT-DR. Assessee represented by Shri M.K. Choudhary, Adv. & Shri Devesh Poddar, A.R. Date of hearing 19/03/2025 Date of pronouncement 07/04/2025 O R D E R P…

DCIT Circle-1, Dhanbad vs. Bharat Coking Coal Ltd., Dhanbad

In the result, this appeal of revenue is dismissed

ITA 103/RAN/2023[2017-18]Status: DisposedITAT Ranchi07 Apr 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 142(1)Section 143(3)Section 37Section 37(1)

ACIT 5(1), Bhopal vs. Mohd Tahi Khan, Bhopal

In the result, appeal of the Revenue stands dismissed

ITA 87/IND/2018[2009-10]Status: DisposedITAT Indore07 May 2019AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10 Acit-5(1), Mohd. Tahir Khan,Kk Plot No.12, Bhopal बनाम/ Seema Enterprises, Industrial Aria, Vs. Govindpura Bhopal (Revenue) (Respondent) Pan:Ablpk3457H Revenue By Shri V.J. Boricha Sr. Dr Respondent By Shri Yashwant Sharma, Ca Date Of Hearing: 01.05.2019 Date Of Pronouncement: 07.05.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal At The Instance Of Revenue Pertaining To A.Y. 2009-10 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-2,Bhopal, (In Short ‘Cit(A)’), Dated 29.11.2017 Which Is Arising Out Of The Order U/S 147 R.W.S 143(3)Of The Income Tax Act 1961(Hereinafter

Section 143(1)(a)Section 143(3)Section 147Section 148Section 37

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2009-10 ACIT-5(1), Mohd. Tahir Khan,kk Plot No.12, Bhopal बनाम/ Seema Enterprises, Industrial Aria, Vs. Govindpura Bhopal (Revenue) (Respondent) PAN:ABLPK3457H Revenue by Shri V.J. Boricha Sr. DR Respondent by Shri Yashwant Sharma, CA Date of Hearing: 01.05.2019 Date of Pronouncement: 07.05.2019 आदेश / O R D E R PER MANISH BORAD, A.M: This appeal at the instance of revenue pertaining to A.Y. 2009-10 is directed against…

D.C.I.T Cir - 7, Kolata, Kolkata vs. M/S Ripley & Company Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2223/KOL/2013[2010-11]Status: DisposedITAT Kolkata23 Sept 2016AY 2010-11

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Rajat Kumar Kureel, JCIT, Sr. DRFor Respondent: Shri Somnath Ghosh, Advocate

Section 143(3)Section 37(1)

…1 M/s. Ripley & Company Ltd., AY 1010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A No. 2223/Kol/2013 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. M/s. Ripley & Company Ltd. Circle-7, Kolkata. (PAN: AABCR4633A) (Appellant) (Respondent) Date of hearing: 24.08.2016 Date of pronouncement: 23.09.2016 For the Appellant: Shri Rajat Kumar Kureel, JCIT, Sr. DR For the Respondent: Shri Somnath Ghosh, Advocate ORDER Per Shri M. Balaganesh, AM: This appeal by revenue is arising out of order of CIT(A)-VIII, Kolkat…