Malabar Industrial Co Ltd v CIT 243 ITR 83 SC. CIT v. Max Inda Ltd.

147 Taxmann.com 469Reported decision2023#22613 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 143(3)Section 263Section 139(1)Section 142(1)Section 143(3A)Section 143(3B)Section 144BSection 147

Issues it is cited on

section 263section 26section 143section 14section 143(3)indiainterest

Judgments citing Malabar Industrial Co Ltd v CIT 243 ITR 83 SC. CIT v. Max Inda Ltd.

Gujarat State Cooperative Cotton Federation Limited, Ahmedabad vs. The Pr. CIT, Ahmedabad -1, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 538/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2018-19

For Appellant: Shri Manish J. Shah &For Respondent: Shri Sher Singh, CIT-D.R
Section 139(1)Section 143Section 143(3)Section 263Section 56Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member Assessment Year 2018-19 Gujarat State The PCIT, Cooperative Cotton Ahmedabad-1 Federation Ltd., Vs (Respondent) ‘A’ Block, Silver Arc, Behind Town Hall, Ellisbridge, Ahmedabad-380006 PAN: AAAAG0399P (Appellant) Assessee by: Shri Manish J. Shah & Shri Rushin Patel, AR.s Revenue by: Shri Sher Singh, CIT-D.R. Date of hearing : 17-12-2025 Date of pronouncement : 19-02-2026 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This is an appeal filed against the order dated 14-…

Adani Wilmar Limited, Ahmedabad vs. The Pr. CIT-1, Ahmedabad

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

ITA 777/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./Ita No. 777/Ahd/2024 िनधा"रण वष"/Asstt. Year: 2018-2019 Adani Wilmar Limited, The Principal 3 Rd Floor, बनामVs Commissioner Of . Nr. Navrangpura Railway Income Tax-1, Crossing, Ahmedabad. Fortune House, Ahmedabad-380009. Pan: Aabca8056G

For Appellant: Shri Vartik Choksi, ARFor Respondent: Shri Sudhendu Das, CIT. DR
Section 143(3)Section 14ASection 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ , अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 777/AHD/2024 िनधा"रण वष"/Asstt. Year: 2018-2019 Adani Wilmar Limited, The Principal 3 rd Floor, बनामVs Commissioner of . Nr. Navrangpura Railway Income Tax-1, Crossing, Ahmedabad. Fortune House, Ahmedabad-380009. PAN: AABCA8056G (अपीलाथ" /Appellant ( ""यथ" /Respondent) Assessee by : Shri Vartik Choksi, AR Revenue by : Shri Sudhendu Das, CIT. DR सुनवाई क" तारीख/Date of Hearing : 02/09/20…

M/S. R.K. Investments, Chennai vs. DCIT, Ncc-3(1), Chennai

The appeal stand allowed in terms of our above order

ITA 1159/CHNY/2024[2014-15]Status: DisposedITAT Chennai12 Aug 2024AY 2014-15

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1159/Chny/2024 (िनधा*रणवष* / Assessment Year: 2014-15) M/S. R.K. Investments Dcit Ground Floor, Block-Iv, Non-Corporate Circle-3(1) बनाम/ No.184-187,Temple Steps, Chennai. Vs. Anna Salai Little Mount, Chennai-600 015. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaafr-3413-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Vijayaraghavan (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 31-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 12-08-2024 आदेश / O R D E R

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 147Section 148Section 2(14)Section 2(14)(iii)Section 2(14)(lii)Section 263Section 45

…1 आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.1159/Chny/2024 (िनधा*रणवष* / Assessment Year: 2014-15) M/s. R.K. Investments DCIT Ground Floor, Block-IV, Non-Corporate Circle-3(1) बनाम/ No.184-187,Temple Steps, Chennai. Vs. Anna Salai Little mount, Chennai-600 015. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFR-3413-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…