Mumbai, in Vijay Corporation v. ITO

50 SOT 33Income Tax Appellate Tribunal2012#15922 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2015 to 2023.

Judgments citing Mumbai, in Vijay Corporation v. ITO

Shri Bimal Paul, Silchar vs. Income Tax Officer, Ward-1, Silchar

In the result, both the appeals of the assessee are dismissed

ITA 8/GTY/2016[2011-12]Status: DisposedITAT Guwahati06 Oct 2023AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

…on the appellant. Hence, the aforesaid decision does not further the arguments of the appellant. 3.7 The third case relied upon is that of the Ld. Appellate Tribunal, Mumbai, in Vijay Corporation vs. ITO [I.T.A No. 1511/Mum/2010 dated 20-01-2012] reported in 50 SOT 33 (URO), is that of a non- jurisdictional Appellate Tribunal and, therefore, is not a binding precedent. Moreover and with utmost respect, the observation made therein that the Hon'ble Supreme Court in the case of Smt. Kilasho Devi Burman (supra), did not give 'any importance' to the service of notice of demand requires careful consideration after ta…

Shri Bimal Paul, Silchar vs. Income Tax Officer, Ward-1, Silchar

In the result, both the appeals of the assessee are dismissed

ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

…on the appellant. Hence, the aforesaid decision does not further the arguments of the appellant. 3.7 The third case relied upon is that of the Ld. Appellate Tribunal, Mumbai, in Vijay Corporation vs. ITO [I.T.A No. 1511/Mum/2010 dated 20-01-2012] reported in 50 SOT 33 (URO), is that of a non- jurisdictional Appellate Tribunal and, therefore, is not a binding precedent. Moreover and with utmost respect, the observation made therein that the Hon'ble Supreme Court in the case of Smt. Kilasho Devi Burman (supra), did not give 'any importance' to the service of notice of demand requires careful consideration after ta…

DCIT 8 (3)(1), Mumbai vs. Tata Teleservices (Mah.) Ltd., Mumbai

In the result, appeals filed by the revenue for assessment years 2012-2013

ITA 1059/MUM/2019[2012-13]Status: PendingITAT Mumbai31 Jan 2020AY 2012-13
For Appellant: Shri Hiten Chande (AR)For Respondent: Shri R. Manjunatha Swamy (CIT)
Section 143Section 143(3)Section 194HSection 194JSection 40

…sessee for Assessment Year 2006-07. Apart from the finding of tribunal recorded in the assessee‟s own cases, we deem it pertinent to take note of the finding recorded by the tribunal in the case of Chhattisgarh State Electricity Board –vs.- ITO (supra) (2012) 50 SOT 33 (Mum.)- No further appeal to High Court by Department. The relevant finding read as under : “11. We find that the Power Purchase Agreement entered into by the assessee with NTPC, (copy placed before us at pages 15-27 of the paper-book), specifically provides that "power shall be made available by the NTPC at the busbars of the Station and it shall…

DCIT 8(3)(1), Mumbai vs. Tata Teleservices (Mah) Ltd, Navi Mumbai

In the result, appeal of the revenue is dismissed

ITA 2519/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Jan 2019AY 2009-10

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singhdcit-8(3)(1) M/S Tata Teleservices (Mah) Room No. 615, 6Th Floor, Ltd., D-26, Ttc Indl Area Aayakar Bhavan, M.K. Road, Midc, Sanpada, P.O. Turbhe, Mumbai-20. Navi Mumbai-400703. Vs. Pan: Aaach1458C Appellant Respondent Appellant By : Shri R. Manjunatha Swamy (Cit-Dr) Respondent By : Shri Hiten Chande (Ar) Date Of Hearing : 21.01.2019 Date Of Pronouncement : 30.01.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri R. Manjunatha SwamyFor Respondent: Shri Hiten Chande (AR)
Section 14ASection 194HSection 201(1)Section 254(1)Section 40

…g of ITA No. 2519 Mum 2015-M/s Tata Teleservices (Mah) Ltd. tribunal recorded in the assessee‟s own cases, we deem it pertinent to take note of the finding recorded by the tribunal in the case of Chhattisgarh State Electricity Board -vs.- ITO (supra) (2012) 50 SOT 33 (Mum.)- No further appeal to High Court by Department. The relevant finding read as under : "11. We find that the Power Purchase Agreement entered into by the assessee with NTPC, (copy placed before us at pages 15-27 of the paper- book), specifically provides that "power shall be made available by the NTPC at the busbars of the Station and it shall…

Tata Teleservices(Maharashtra) Ltd, Navi Mumbai vs. Asst CIT (TDS) 3(1), Mumbai

In the result, all the appeals are allowed

ITA 2043/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Sparsh BhargavaFor Respondent: Shri B.S. Bist
Section 133ASection 194HSection 194JSection 201(1)

…sessee for Assessment Year 2006-07. Apart from the finding of tribunal recorded in the assessee‟s own cases, we deem it pertinent to take note of the finding recorded by the tribunal in the case of Chhattisgarh State Electricity Board –vs.- ITO (supra) (2012) 50 SOT 33 (Mum.)- No further appeal to High Court by Department. The relevant finding read as under : “11. We find that the Power Purchase Agreement entered into by the assessee with NTPC, (copy placed before us at pages 15-27 of the paper-book), specifically provides that "power shall be made available by the NTPC at the busbars of the Station and it shall…

M/S Vodafone East Ltd.(Formerly Known As Vodafone Essar East Limited), Kolkata vs. A.D.I.T Range - 7, Kol., Kolkata

In the result, the appeal of the revenue in ITA No

ITA 1864/KOL/2012[2009-10]Status: DisposedITAT Kolkata15 Sept 2015AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

Section 143(3)Section 194ISection 40

…sessee for Assessment Year 2006-07. Apart from the finding of tribunal recorded in the assessee’s own cases, we deem it pertinent to take note of the finding recorded by the tribunal in the case of Chhattisgarh State Electricity Board –vs.- ITO (supra) (2012) 50 SOT 33 (Mum.)- No further appeal to High Court by Department. The relevant finding read as under : I.T.A. No. 1864/KOL./2012 Assessment year: 2009-2010 & Assessment Year : 2010-2011 & Assessment Year : 2010-2011 Page 20 of 56 “ 11. We find that the Power Purchase Agreement entered into by the assessee with NTPC, (copy placed before us at pages 15-27 of…

Mumbai, in Vijay Corporation v. ITO (50 SOT 33) — Cited in 6 Judgments | BharatTax