Majalgaon Sahakari Sakhar Karkhana Ltd. v. ACIT

105 Taxmann.com 100Reported decision2019#12036 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2023.

Judgments citing Majalgaon Sahakari Sakhar Karkhana Ltd. v. ACIT

SHRI KESHORAIPATAN SAHKARI SUGAR MILLS LIMITED,KOTA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 208/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Mar 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. James Kurian (CIT)
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 208/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shri Keshoraipatan Sahkari Sugar PCIT, Vs. Mills Ltd., Kota Udaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACAS 5985 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Devang Gargieya (Adv.) jktLo dh vksj ls@…

M/S DOSHI PALACE CO - OPERATIVE HSG. SOC. LTD.,MUMBAI vs. ACIT - 19(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3510/MUM/2019[2015-16]Status: DisposedITAT Mumbai20 Aug 2021AY 2015-16

Bench: Shri Vikas Awasthyआअसं. 3510/मुं/2019 (िन.व.2015-16) M/S Doshi Palace Co-Operative Hsg Soc. Ltd. 24, Walkeshwar Road, Walkeshwar, Mumbai-400006. ...... अपीलाथ" /Appellant Pan: Aaaad3401H बनाम Vs. Acit-19(1), Matru Mandir, ..... "ितवाद"/Respondent Mumbai-400007 अपीलाथ" "ारा/ Appellant By : None "ितवाद" "ारा/Respondent By : Sh. Sanjay J. Sethi सुनवाई क" ितिथ/ Date Of Hearing : 23/06/2021 घोषणा क" ितिथ/ Date Of Pronouncement : 20/08/2021 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By The Assessee Is Against The Order Of Commissioner Of Income Tax (Appeals)-18, Mumbai [Hereinafter Referred To As ‘The Cit(A)’] Dated 14.03.2019 For The Assessment Year (Ay) 2015-16. The Solitary Ground Raised By The Assessee In Appeal Is Against Rejection Of Assessee’S Claim Of Deduction Under Section 80P(2)(D) Of The Income Tax Act, 1961 [Hereinafter Referred To As ‘The Act’].

For Appellant: NoneFor Respondent: Sh. Sanjay J. Sethi
Section 80PSection 80P(2)(d)Section 80P(4)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "याियक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 3510/मुं/2019 (िन.व.2015-16) M/s Doshi Palace Co-operative Hsg Soc. Ltd. 24, Walkeshwar Road, Walkeshwar, Mumbai-400006. ...... अपीलाथ" /Appellant PAN: AAAAD3401H बनाम Vs. ACIT-19(1), Matru Mandir, ..... "ितवाद"/Respondent Mumbai-400007 अपीलाथ" "ारा/ Appellant by : None "ितवाद" "ारा/Respondent by : Sh. Sanjay J. Sethi सुनवाई क" ितिथ/ Date of hearing : 23/06/2021 घोषणा क" ितिथ/ Date of pronouncement : 20/08/2021 आदेश/…

FOOD CORPORATION OF INDIA EMPLOYEES CO OP CREDIT SOC LTD.,MUMBAI vs. ITO WARD 32 (1)(5), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 4622/MUM/2019[2014-15]Status: DisposedITAT Mumbai09 Apr 2021AY 2014-15

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआअसं. 4622/मुं/2019 ("न.व. 2014-15) आअसं. 4621/मुं/2019 ("न.व. 2015-16)

For Appellant: NoneFor Respondent: Shri Sanjay J Sethi
Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं. 4622/मुं/2019 ("न.व. 2014-15) आअसं. 4621/मुं/2019 ("न.व. 2015-16) ITA NO.4621/MUM/2019 (A.Y 2015-16) Food Corporation of India Employees Co-Operative Credit Soc. Ltd., FCI Godown, Rajendra Nagar, Dattapada Road, Borivalli(E), Mumbai 400 066. PAN: AAAAT4204G ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 32(1)(5), Room No.729, 7th Floo…

FOOD CORPORATION EMPLOYEES CO OP CREDIT SOC LTD.,MUMBAI vs. ITO 32 (1)(5), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 4621/MUM/2019[2014-15]Status: DisposedITAT Mumbai09 Apr 2021AY 2014-15

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआअसं. 4622/मुं/2019 ("न.व. 2014-15) आअसं. 4621/मुं/2019 ("न.व. 2015-16)

For Appellant: NoneFor Respondent: Shri Sanjay J Sethi
Section 56Section 80PSection 80P(2)(a)Section 80P(2)(d)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं. 4622/मुं/2019 ("न.व. 2014-15) आअसं. 4621/मुं/2019 ("न.व. 2015-16) ITA NO.4621/MUM/2019 (A.Y 2015-16) Food Corporation of India Employees Co-Operative Credit Soc. Ltd., FCI Godown, Rajendra Nagar, Dattapada Road, Borivalli(E), Mumbai 400 066. PAN: AAAAT4204G ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 32(1)(5), Room No.729, 7th Floo…

SIDDHIVINAYAK CO-OP. IND. PREMISES SOCIETY LTD.,MUMBAI vs. ITO 26(3)(2), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 4575/MUM/2019[F.Y. 2013-14 (1 Q - 26Q)]Status: DisposedITAT Mumbai09 Apr 2021

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahmanआअसं. 4575/मुं/2019 ("न.व. 2013-14) Siddhivinayak Co-Operative Industrial Premises Society Limited, Bldg. No.8, Jogani Indstrial Complex, Plot No.1, Survey No.2, Chunabhatti, Mumbai 400 022 Pan: Aaajs 2579J ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 26(3)(2), Aaykar Bhavan, M.K.Road, Churchgate, Mumbai 400 020 ..... ""तवाद"/Respondent

For Appellant: Shri Priyesh S. KhiradFor Respondent: Shri Sanjay J Sethi
Section 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं. 4575/मुं/2019 ("न.व. 2013-14) Siddhivinayak Co-operative Industrial Premises Society Limited, Bldg. No.8, Jogani Indstrial Complex, Plot No.1, Survey No.2, Chunabhatti, Mumbai 400 022 PAN: AAAJS 2579J ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer, Ward 26(3)(2), Aaykar Bhavan, M.K.Road, Churchgate, Mumbai 400 020 ..... ""तवाद"/Respondent अपी…

OM SUDARSHAN CHS LTD.,MUMBAI vs. ITO 17(1)(5), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1950/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Oct 2020AY 2014-15

Bench: Shri Vikas Awasthy, Jm & Shri Rajesh Kumar, Am आयकर अपील सं./ Ita No. 1950/Mum/2019 (यिर्ाारण िर्ा / Assessment Year 2014-15) Om Sudarshan Co-Operative The Income Tax Officer Housing Society Ltd. Ward 17(2)(5), Ground Floor, Om Sudarshan Chs बिाम/ Mumbai Ltd, L.D. Ruparel Marg, Malabar Vs. Hill, Mumbai-400 006 (अपीलाथी / Appellant) (प्रत्यथी/ Respondent) स्थायी लेखा सं./Pan No. Aao0489L अपीलाथी की ओर से/ Appellant By : None प्रत्यथी की ओर से/ Respondent By : Shri Vodal Raj Singh, Dr सुििाई की तारीख / Date Of Hearing: 15.10.2020 घोर्णा की तारीख / Date Of Pronouncement: 29.10.2020

For Appellant: NoneFor Respondent: Shri Vodal Raj Singh, DR
Section 143(3)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई में IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री विकास अिस्थी, न्याययक सदस्य एिं श्री राजेश कुमार, लेखा सदस्य के समक्ष BEFORE SHRI VIKAS AWASTHY, JM AND SHRI RAJESH KUMAR, AM आयकर अपील सं./ ITA No. 1950/Mum/2019 (यिर्ाारण िर्ा / Assessment Year 2014-15) Om Sudarshan Co-operative The Income Tax Officer Housing Society Ltd. Ward 17(2)(5), Ground Floor, Om Sudarshan CHS बिाम/ Mumbai Ltd, L.D. Ruparel Marg, Malabar Vs. Hill, Mumbai-400 006 (अपीलाथी / Appellant) (प्रत्यथी/ Respondent) स्थायी लेखा सं./PAN No. AAO0489L अपीलाथी की ओर से/ Appellant by : None प्रत्यथी क…

SHREE GANESH KHAND UDHYOG,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BHARUCH

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 248/SRT/2018[2014-15]Status: DisposedITAT Surat29 Sept 2020AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 271Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 1190/AHD/2017, 249 & 248/SRT/2018 (Assessment Years: 2012-13, 2013-14 & 2014-15) (Virtual Court) Shree Ganesh Khand Udhyog Vs. Income Tax Officer, Sahakari Mandli Ltd., Ward-2(3), Bharuch. Shri Harisinh Mahida Bhavan, At & Po. Vataria, Tal: Valia, Dist. Bharuch 393001. PAN : AAAAS2139R APPELLANT RESPONDEDNT Appellant by Shri S N Soparkar-Sr. Advocate, with Ms Urvashi Shodhan- Advocate Respondent by Shri O P Singh – CIT-DR Date of hearing 29/09/2020 Date of pronounc…

SHREE GANESH KHAND UDHYOG,,BHARUCH vs. THE INCOME TAX OFFICER, WARD-2(3),, VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1190/AHD/2017[2012-13]Status: DisposedITAT Surat29 Sept 2020AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 271Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 1190/AHD/2017, 249 & 248/SRT/2018 (Assessment Years: 2012-13, 2013-14 & 2014-15) (Virtual Court) Shree Ganesh Khand Udhyog Vs. Income Tax Officer, Sahakari Mandli Ltd., Ward-2(3), Bharuch. Shri Harisinh Mahida Bhavan, At & Po. Vataria, Tal: Valia, Dist. Bharuch 393001. PAN : AAAAS2139R APPELLANT RESPONDEDNT Appellant by Shri S N Soparkar-Sr. Advocate, with Ms Urvashi Shodhan- Advocate Respondent by Shri O P Singh – CIT-DR Date of hearing 29/09/2020 Date of pronounc…

Majalgaon Sahakari Sakhar Karkhana Ltd. v. ACIT (105 Taxmann.com 100) — Cited in 8 Judgments | BharatTax