National Products v. Commissioner of Income

108 ITR 935High Court1977#16454 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Judgments citing National Products v. Commissioner of Income

M/S. Shipra Estate Ltd., Ghaziabad vs. ACIT, Ghaziabad

In the result ground number 4 of the appeal of the assessee is allowed and ground number [3]

ITA 740/DEL/2016[2012-13]Status: DisposedITAT Delhi22 Jan 2021AY 2012-13

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi(Through Video Conferencing) Shipra Estate Ltd, Vs Acit, C/O. Pradeep & Co, Circle-2, Tax Advocates, Ghaziabad 7, Navyug Market, Ghaziabad Pan: Aaccs6116J (Appellant) (Respondent)

For Appellant: Shri R. S. Singhvi, C.AFor Respondent: Shri H. K. Choudhary [CIT]–DR
Section 234BSection 234CSection 80Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shipra Estate Ltd, Vs ACIT, C/o. Pradeep & Co, Circle-2, Tax Advocates, Ghaziabad 7, Navyug Market, Ghaziabad PAN: AACCS6116J (Appellant) (Respondent) Assessee by : Shri R. S. Singhvi, C.A.; Revenue by: Shri H. K. Choudhary [CIT]–DR; Date of Hearing 24/12/2020 Date of pronouncement 22/01/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 01 This appeal is filed by the assessee against the order of the ld. CIT (Appeals), Ghaziabad, dated 1 Decem…

Total Transport Systems Limited, Bengaluru vs. The Income Tax Officer, TDS, Ward- 3(3), Bengaluru

In the result, all the appeals of the assessee are treated as allowed for statistical purposes

ITA 2095/BANG/2019[2013-14]Status: DisposedITAT Bangalore10 Jan 2020AY 2013-14

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Smt. Nishi Padma, JCIT
Section 200ASection 234ESection 246A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER ITA Nos.2095,2099, 2101/Bang/2019 Assessment year : 2013-14 ITA Nos.2092,2093, 2094, 2096, 2097,2098, 2100 & 2102/Bang/2019 Assessment year : 2014-15 Total Transport Systems Ltd., Vs. The Income-tax Officer - TDS, No.20, 2nd Floor, Srivari Enclave, Ward-3(3), Old Airport Exit Road, HAL, Bengaluru. Konena Agrahara, Bengaluru-560 068. PAN – AAACT 3276 C APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, C.A Revenue by : Smt. Nishi Padma, JCIT Date of hearing : 09.0…

Hyundai Motor India Ltd., Kancheepuram vs. DCIT, Chennai

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

ITA 842/CHNY/2016[2011-12]Status: DisposedITAT Chennai27 Apr 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2011-12 V. Hyundai Motor India Limited The Deputy Commissioner Of Plot No. H-1, Sipcot Industrial Park Income Tax, Irrungattukottai, 1775, Jawaharlal Nehru Inner Sriperumbudur Taluk, Ring Road, Kancheepuram District, Anna Nagar Western Tamil Nadu-602117 Extension, Chennai-600101 [Pan: Aaach2364M] (अपीलाथ+/Appellant) (,-यथ+/Respondent)

For Respondent: 13.11.2019
Section 234C

…peal provided he limits himself to the ground that he is not liable to the levy at all. In this connection we may usefully refer to the decision of the Karnataka High Court where in a judgment in National Products v. Commissioner of Income- tax, Mysore,[1977] 108 ITR 935. Govind Bhat, C.J., explained the position in regard to the levy of interest under s. 139 and under s. 215. After referring to the earlier cases on the point he observed: "All decided cases except one have uniformly taken the view that levy of interests under section 18A(6) or section 18A(8) of the 1922 Act or levy of interest under section 215…

DCIT Cen Cir 10, Mumbai vs. Vijay Nagar Corporation, Mumbai

Accordingly both the appeals filed by the revenue are hereby dismissed

ITA 1177/MUM/2013[1992-93]Status: DisposedITAT Mumbai25 May 2016AY 1992-93

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner Of Income M/S. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8Th Floor, “Citi Mall” Link Road, Old Cgo Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafv5936C

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Vikram Batra
Section 154Section 220(2)Section 245D(1)Section 245D(4)Section 254D(4)

…आयकर अपील"य अ"धकरण,“एफ” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner of Income M/s. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8th Floor, “Citi Mall” Link Road, Old CGO Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAFV5936C (अपीलाथ" /Appellant) .. (""यथ" /…

DCIT Cen Cir 10, Mumbai vs. Vijay Nagar Corporation, Mumbai

Accordingly both the appeals filed by the revenue are hereby dismissed

ITA 1176/MUM/2013[1991-92]Status: DisposedITAT Mumbai25 May 2016AY 1991-92

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner Of Income M/S. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8Th Floor, “Citi Mall” Link Road, Old Cgo Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafv5936C

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Vikram Batra
Section 154Section 220(2)Section 245D(1)Section 245D(4)Section 254D(4)

…आयकर अपील"य अ"धकरण,“एफ” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner of Income M/s. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8th Floor, “Citi Mall” Link Road, Old CGO Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAFV5936C (अपीलाथ" /Appellant) .. (""यथ" /…

National Products v. Commissioner of Income (108 ITR 935) — Cited in 5 Judgments | BharatTax