Micro Inks Ltd. v. Pr. CIT

85 Taxmann.com 310High Court2017#18354 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2023.

Issues it is cited on

section 143(3)india interest

Judgments citing Micro Inks Ltd. v. Pr. CIT

Shri Murlimanohar Ramkishan Mundhra, Surat vs. Income Tax Officer, Ward - 1(2)(1), Surat

In the result, ground No. 1 of the appeal is allowed

ITA 158/SRT/2023[2013-14]Status: DisposedITAT Surat18 Jul 2023AY 2013-14

Bench: Shri Pawan Singhआ.अ.सं./Ita No.158/Srt/2023 (Ay 2013-14) (Hearing In Physical Court) Murlimanohar Ramkishan Income Tax Officer, Ward-1(2)(1), (Old Ward- Mundhra, 301 To 308, Vs 1(2)(3) Surat, Aayakar Third Floor, Shree Krishna Market, Near Metro Tower, Bhavan, Majura Gate, Ring Road, Surat-395002 Surat-395001 Pan No: Aflpm 6057 P अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Sudhir Surana, Ca & Shri Om Prakash Soni, Ca राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr अपील पंजीकरण/Appeal Instituted On 03.03.2023 सुनवाई की तारीख/Date Of Hearing 03.05.2023 उ"घोषणा क" तार"ख/Date Of 18.07.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Ld. Nfac/Ld.Cit(A)”] Dated 13.01.2023 For Assessment Year 2013-14, Which In Turn Arises From The Addition Made By The Assessing Officer In Assessment Order Passed Under Section 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 30.11.2018. The Assessee Has Raised The Following Ground Of Appeal:- Murllimanohar R Mundhra “1. Ld. Cit(A) Erred In Law & On Facts Confirming The Reassessment Proceeding Initiated By The Ld. Ao, Without Properly Appreciating The Submission Of The Appellant.

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)Section 57

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.158/SRT/2023 (AY 2013-14) (Hearing in Physical Court) Murlimanohar Ramkishan Income Tax Officer, Ward-1(2)(1), (old Ward- Mundhra, 301 to 308, Vs 1(2)(3) Surat, Aayakar Third Floor, Shree Krishna market, Near Metro Tower, Bhavan, Majura Gate, Ring Road, Surat-395002 Surat-395001 PAN No: AFLPM 6057 P अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Sudhir Surana, CA & Shri Om Prakash Soni, CA राज"व क" ओर से /Revenue by Shri Vinod Kuma…

Smt. Aruna Gulabchandra Gupta, Mumbai vs. Pr. CIT, Mumbai-17, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 114/MUM/2021[2013-14]Status: DisposedITAT Mumbai24 Mar 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Blesmt Aruna Gulab Chandra Gupta V. Pr.Cit – Mumbai – 17 3Rd Floor, Rustom Building 29 Room No. 120, 1St Floor Veer Nariman Road, Fort Kautilya Bhavan, C-41 To C-43 Mumbai - 400001 G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 Pan: Aelpg7315P (Appellant) (Respondent) Assessee By : Shri Prakash Jotwani Department By : Ms. Sailaja Rai

For Appellant: Shri Prakash JotwaniFor Respondent: Ms. Sailaja Rai

Section 143Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER Smt Aruna Gulab Chandra Gupta v. Pr.CIT – Mumbai – 17 3rd Floor, Rustom Building 29 Room No. 120, 1st Floor Veer Nariman Road, Fort Kautilya Bhavan, C-41 to C-43 Mumbai - 400001 G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 PAN: AELPG7315P (Appellant) (Respondent) Assessee by : Shri Prakash Jotwani Department by : Ms. Sailaja Rai Date of Hearing : 11.01.2022 Date of Pronouncement : 24.03.2022 O R D E R PER S. RIFAUR RAHMAN (AM)…

M/S Ruchi J Oil Pvt Ltd, Mumbai vs. PCIT(A)Ujjain, Ujjain

In the result appeal of the assessee is allowed

ITA 176/IND/2020[2014-15]Status: DisposedITAT Indore25 Mar 2021AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15

Section 143(2)Section 143(3)Section 263Section 56(2)(viib)Section 92C

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2014-15 M/s. Ruchi J Oil Pvt. Ltd, PCIT, C/o P.D. Nagar & Co, Ujjain Chartered Accountants, Vs. 403, City Plaza, 564 M.G. Road, Indore (Appellant) (Revenue ) PAN:AAGCR4475D Appellant by Shri P.D. Nagar, CA Respondent by Shri S.S. Mantri, CIT Date of Hearing: 10.03.2021 Date of Pronouncement: 25.03.2021 आदेश / O R D E R PER MANISH BORAD: The above captioned appeal filed at the instance of the Official Liquidator…

Sunray Cotspin (P) Ltd, Gurgaon vs. Pr. CIT, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 5239/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Feb 2020AY 2014-15

Bench: Shri N.K. Billaiya & Ms Suchitra Kamblem/S. Sunray Cotspin (P) Ltd. Vs. Pr. Cit Plot No.660, Udyog Vihar, Gurgaon. Phase-V, Gurgaon, Haryana-122 002

For Appellant: Shri Gautam Jain, C.AFor Respondent: Shri H. K. Chaudhary, CIT-DR

Section 143(3)Section 147Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER M/s. Sunray Cotspin (P) Ltd. Vs. Pr. CIT Plot No.660, Udyog Vihar, Gurgaon. Phase-V, Gurgaon, Haryana-122 002 PAN No: AAPCS 2728 D [Appellant] [Respondent] Date of Hearing : 20.02.2020 Date of Pronouncement : 21.02.2020 Assessee by : Shri Gautam Jain, C.A Revenue by : Shri H. K. Chaudhary, CIT-DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, With this appeal the assessee has challenged the assumption of jurisdiction u/s 263 of the Income-tax Act, 1961 […

Bajaj Resource Ltd., Jaipur vs. Pr.CIT- 2, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 2838/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Aug 2018AY 2013-14

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2013-14] M/S Bajaj Resources Ltd Vs. The Pr.C.I.T M/S Mgb & Co. Llp, J 16, New Delhi Lal Kothi Yojna, Sahakar Marg Behind Ioc Petrol Pump, Jaipur Pan : Aaacd 8001 D [Appellant] [Respondent] Date Of Hearing : 27.08.2018 Date Of Pronouncement : 29.08.2018 Assessee By : Shri Sandeep Jhanwar, Ca Revenue By : Shri Aparna Karan, Cit-Dr

For Appellant: Shri Sandeep Jhanwar, CAFor Respondent: Shri Aparna Karan, CIT-DR

Section 10Section 115JSection 143(3)Section 14ASection 18ASection 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Assessment Year: 2013-14] M/s Bajaj Resources Ltd Vs. The Pr.C.I.T M/s MGB & Co. LLP, J 16, New Delhi Lal Kothi Yojna, Sahakar Marg Behind IOC Petrol Pump, Jaipur PAN : AAACD 8001 D [Appellant] [Respondent] Date of Hearing : 27.08.2018 Date of Pronouncement : 29.08.2018 Assessee by : Shri Sandeep Jhanwar, CA Revenue by : Shri Aparna Karan, CIT-DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, With this appeal, the assessee has challenged the validity of th…