Mehratex India Lid v. DCIT

3 SOT 539Income Tax Appellate Tribunal2005#20396 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Issues it is cited on

section 80icsection 35capital expendituresection 115jbincome-tax officersection 37section 263assistant commissionersection 80section 143prescribedperson

Judgments citing Mehratex India Lid v. DCIT

Deputy Commissioner of Income Tax, Circle-1, Aurangabad vs. Endurance Technoligies Limited, Aurangabad

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

For Appellant: S/Shri Nikhil Pathak andFor Respondent: S/Shri Amol Khairnar, CIT-DR and
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…cision is not applicable to the facts of the present case, the argument of the Ld. DR on this issue has to be rejected outright. He submitted that a similar view has been taken by the Mumbai Bench of the Tribunal in the case of Mehratex India Ltd. reported in 3 SOT 539. The Ld. Counsel for the assessee referring to the decision of Hon'ble Gujarat High Court in the case of Claris Lifesciences Ltd. reported in 174 taxmann.com 113 (Guj) submitted that the Hon'ble High Court has specifically held that Form No.3CM, which is order of approval as provided by the Rules in this behalf also does not have any mention of the…

Deputy Commissioner of Income Tax, Circle-1, Aurangabad vs. Endurance Technologies Limited, Aurangabad

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrasr No 1

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

…cision is not applicable to the facts of the present case, the argument of the Ld. DR on this issue has to be rejected outright. He submitted that a similar view has been taken by the Mumbai Bench of the Tribunal in the case of Mehratex India Ltd. reported in 3 SOT 539. The Ld. Counsel for the assessee referring to the decision of Hon'ble Gujarat High Court in the case of Claris Lifesciences Ltd. reported in 174 taxmann.com 113 (Guj) submitted that the Hon'ble High Court has specifically held that Form No.3CM, which is order of approval as provided by the Rules in this behalf also does not have any mention of the…

M/S. Altrade Minerals Pvt. Limited, Rourkela vs. ACIT, Central Circle, Sambalpur

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2011-12 M/s. Altrade Minerals Pvt /s. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner of of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. PAN/GIR No. No.AAFCA…

Shree Cement Limited, Beawar vs. Deputy Commissioner of Income Tax, Ajmer

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

…is duly approved by the Hon’ble Courts from time to time, cannot but be viewed as per incuriam. Such a decision of the coordinate bench was of no precedence value. Above view is supported by the following decisions : o Mehratex India Ltd. –vs. – DCIT (2005) 3 SOT 539 (Mum) o J K T Fabrics –vs.- DCIT (2005) 4 SOT 84 (Mum) o ITO –vs.- Modern International (ITA No. 1253/Kol/2011) dated 17-02-2012. Shree Cement Limited, Beawar. While rendering the above decisions, Hon’ble Tribunals followed the decision of Hon’ble Andhra Pradesh High Court in CIT -vs.- B.R. Constructions (1993) 202 ITR 222 (FB). Rockline Develope…

Mehratex India Lid v. DCIT (3 SOT 539) — Cited in 4 Judgments | BharatTax