Omkar Textiles Mills Private Limited v. ITO

115 TTJ 716Income Tax Appellate Tribunal2008#9310 most cited

What is Omkar Textiles Mills Private Limited v. ITO authority for?

Depreciation is allowable on windmills commissioned on March 27, 1995, if a trail run was undertaken, as evidenced by power supply to the electricity board and relevant certificates.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2022.

Also referred to as

Omkar Textiles Mills Private Limited v. ITO · 115 TTJ 716 · depreciation · windmills · commissioning date · trail run · power supply certificate · sales-tax exemption certificate

Issues it is cited on

section 94(7)section 80ia(1)section 75record datesection 92ca(4)section 94section 92c(1)section 80ib(10)section 92c(2)section 92c(3)interest under section 234cfar analysis

Judgments citing Omkar Textiles Mills Private Limited v. ITO

ACIT CC-43, Mumbai vs. Roha Dyechem P. Ltd, Mumbai

In the result, all the appeals of the assessee and revenue except ITA No

ITA 4295/MUM/2009[2007-08]Status: DisposedITAT Mumbai30 Nov 2022AY 2007-08

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

Section 143Section 143(3)Section 153ASection 80HSection 80ISection 92C

…he said commissioning. The sending of letter by the assessee intimating such commissioning in itself establish the fact of commissioning. 43.13.8 The coordinate bench of the Tribunal ,Ahmedabad in the case of Omkar Textiles Mills Private Limited Vs ITO (2008) 115 TTJ 716,allowed the claim of the depreciation on the windmills commission on 27/03/1995 observing as under: “On perusal of the facts, we find that the WTGD was commissioned on 27th March, 1995 and trail run was also undertaken which is evident from the certificate of Gujarat Energy Department Agency for the share of power certifying that 11.9 kw were sup…

ACIT CC-43, Mumbai vs. Roha Dyechem P. Ltd, Mumbai

In the result, all the appeals of the assessee and revenue except ITA No

ITA 4294/MUM/2009[2004-05]Status: DisposedITAT Mumbai30 Nov 2022AY 2004-05

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

Section 143Section 143(3)Section 153ASection 80HSection 80ISection 92C

…he said commissioning. The sending of letter by the assessee intimating such commissioning in itself establish the fact of commissioning. 43.13.8 The coordinate bench of the Tribunal ,Ahmedabad in the case of Omkar Textiles Mills Private Limited Vs ITO (2008) 115 TTJ 716,allowed the claim of the depreciation on the windmills commission on 27/03/1995 observing as under: “On perusal of the facts, we find that the WTGD was commissioned on 27th March, 1995 and trail run was also undertaken which is evident from the certificate of Gujarat Energy Department Agency for the share of power certifying that 11.9 kw were sup…

ACIT CC-43, Mumbai vs. Roha Dyechem P. Ltd, Mumbai

In the result, all the appeals of the assessee and revenue except ITA No

ITA 4293/MUM/2009[2002-03]Status: DisposedITAT Mumbai30 Nov 2022AY 2002-03

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

Section 143Section 143(3)Section 153ASection 80HSection 80ISection 92C

…he said commissioning. The sending of letter by the assessee intimating such commissioning in itself establish the fact of commissioning. 43.13.8 The coordinate bench of the Tribunal ,Ahmedabad in the case of Omkar Textiles Mills Private Limited Vs ITO (2008) 115 TTJ 716,allowed the claim of the depreciation on the windmills commission on 27/03/1995 observing as under: “On perusal of the facts, we find that the WTGD was commissioned on 27th March, 1995 and trail run was also undertaken which is evident from the certificate of Gujarat Energy Department Agency for the share of power certifying that 11.9 kw were sup…

Roha Dyechem P. Ltd, Mumbai vs. ACIT Cen Cir 43, Mumbai

In the result, all the appeals of the assessee and revenue except ITA No

ITA 2863/MUM/2009[2007-08]Status: DisposedITAT Mumbai30 Nov 2022AY 2007-08

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

Section 143Section 143(3)Section 153ASection 80HSection 80ISection 92C

…he said commissioning. The sending of letter by the assessee intimating such commissioning in itself establish the fact of commissioning. 43.13.8 The coordinate bench of the Tribunal ,Ahmedabad in the case of Omkar Textiles Mills Private Limited Vs ITO (2008) 115 TTJ 716,allowed the claim of the depreciation on the windmills commission on 27/03/1995 observing as under: “On perusal of the facts, we find that the WTGD was commissioned on 27th March, 1995 and trail run was also undertaken which is evident from the certificate of Gujarat Energy Department Agency for the share of power certifying that 11.9 kw were sup…

Roha Dyechem Pvt.Ltd., Mumbai vs. ACIT-Central Circle 43, Mumbai

In the result, all the appeals of the assessee and revenue except ITA No

ITA 2862/MUM/2009[2006-07]Status: DisposedITAT Mumbai30 Nov 2022AY 2006-07

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

Section 143Section 143(3)Section 153ASection 80HSection 80ISection 92C

…he said commissioning. The sending of letter by the assessee intimating such commissioning in itself establish the fact of commissioning. 43.13.8 The coordinate bench of the Tribunal ,Ahmedabad in the case of Omkar Textiles Mills Private Limited Vs ITO (2008) 115 TTJ 716,allowed the claim of the depreciation on the windmills commission on 27/03/1995 observing as under: “On perusal of the facts, we find that the WTGD was commissioned on 27th March, 1995 and trail run was also undertaken which is evident from the certificate of Gujarat Energy Department Agency for the share of power certifying that 11.9 kw were sup…

Roha Dyechem Pvt.Ltd., Mumbai vs. ACIT-Central Circle 43, Mumbai

In the result, all the appeals of the assessee and revenue except ITA No

ITA 2860/MUM/2009[2004-05]Status: DisposedITAT Mumbai30 Nov 2022AY 2004-05

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

Section 143Section 143(3)Section 153ASection 80HSection 80ISection 92C

…he said commissioning. The sending of letter by the assessee intimating such commissioning in itself establish the fact of commissioning. 43.13.8 The coordinate bench of the Tribunal ,Ahmedabad in the case of Omkar Textiles Mills Private Limited Vs ITO (2008) 115 TTJ 716,allowed the claim of the depreciation on the windmills commission on 27/03/1995 observing as under: “On perusal of the facts, we find that the WTGD was commissioned on 27th March, 1995 and trail run was also undertaken which is evident from the certificate of Gujarat Energy Department Agency for the share of power certifying that 11.9 kw were sup…

Roha Dyechem P. Ltd, Mumbai vs. ACIT Cen Cir 43, Mumbai

In the result, all the appeals of the assessee and revenue except ITA No

ITA 2859/MUM/2009[2002-03]Status: DisposedITAT Mumbai30 Nov 2022AY 2002-03

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

Section 143Section 143(3)Section 153ASection 80HSection 80ISection 92C

…he said commissioning. The sending of letter by the assessee intimating such commissioning in itself establish the fact of commissioning. 43.13.8 The coordinate bench of the Tribunal ,Ahmedabad in the case of Omkar Textiles Mills Private Limited Vs ITO (2008) 115 TTJ 716,allowed the claim of the depreciation on the windmills commission on 27/03/1995 observing as under: “On perusal of the facts, we find that the WTGD was commissioned on 27th March, 1995 and trail run was also undertaken which is evident from the certificate of Gujarat Energy Department Agency for the share of power certifying that 11.9 kw were sup…

ACIT Cen Ci-43 vs. Roha Dyechem P. Ltd, Mumbai

In the result, all the appeals of the assessee and revenue except ITA No

ITA 10/MUM/2009[2004-2005]Status: DisposedITAT Mumbai30 Nov 2022AY 2004-2005

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2004-05 Acit Cen Ci-43 Rohadyechem Pvt Ltd., 6Th Floor, R.No. 659, Aayakar Survoday Mill Compund, Bhavan, M.K.Rd. Vs. M.P. Mills, Tardeo, Mumbai 400 020 Mumbai-400 034 Pan No. Aaacr 4974P Appellant Respondent

Section 143Section 143(3)Section 153ASection 80HSection 80ISection 92C

…he said commissioning. The sending of letter by the assessee intimating such commissioning in itself establish the fact of commissioning. 43.13.8 The coordinate bench of the Tribunal ,Ahmedabad in the case of Omkar Textiles Mills Private Limited Vs ITO (2008) 115 TTJ 716,allowed the claim of the depreciation on the windmills commission on 27/03/1995 observing as under: “On perusal of the facts, we find that the WTGD was commissioned on 27th March, 1995 and trail run was also undertaken which is evident from the certificate of Gujarat Energy Department Agency for the share of power certifying that 11.9 kw were sup…

Mr. Syed Mustafa Kamal Pasha, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(2)(1), Bangalore

In the result, the appeal of assessee is treated as partly allowed for statistical purposes

ITA 705/BANG/2020[2012-13]Status: DisposedITAT Bangalore11 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Mr.Syed Mustafa Kamal Pasha, Deputy Commissioner No.3, 4Th Main Road, Of Income Tax, Vs. Jayamahal Extension, Circle - 6(2)(1) Bangalore Bangalore Pan – Adcpk8497N Appellant Respondent

For Respondent: Assessee by Sri Sanketh Nayak, CA
Section 133(6)

…the machinery, the assessee cannot be denied the benefit of depreciation on the ground that the machinery was used for a very short duration for trial run.” iv. The Hon'ble Ahmedabad Tribunal in the case of Omkar Textile Mills (P) Ltd Vs. Income Tax Officer [115 TTJ 716] has held that We find that the Wind Turbine Generating Sets was commissioned and Trial run was also undertaken which is evident from the certificate of Gujarat Energy Development Agency for the share of power certifying that 11.9 KW were supplied to the Gujarat Electricity Board therefore, the assessee is entitled to depreciation in respect ther…

Third Eye Estate (I) Pvt. Ltd., Mumbai vs. ACIT Cir. 15(3)(2), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 6434/MUM/2016[2012-13]Status: DisposedITAT Mumbai30 Sept 2019AY 2012-13

Bench: Shri M. Balaganesh & Shri Ravish Soodm/S Third Eye Estate (I) Pvt. Ltd. Acit Circle -15(3)(2) B-3301-3302, Oberoi Springs, 4Th Floor, 451 Aayakar Bhavan, Off Link Road, M.K. Road, Vs. Andheri (West), Mumbai – 400021 Mumbai – 400 053

For Appellant: Shri Dharan Gandhi, A.RFor Respondent: Shri Amit Pratap Singh, D.R
Section 143(2)Section 143(3)Section 32Section 45

…of any personal expenses. Our aforesaid view is fortified by the following judicial pronouncements: Sr. No. Particulars 1 Sayaji Iron & Engg. Co. Vs. CIT 253 ITR 749 (Guj) 2. DCIT Vs. Haryana Oxygen Ltd. 76 ITD 32 (Del) 3 Omkar Textile Mills (P) Ltd. Vs. ITO 115 TTJ 716 (Ahm) 4. KSS Ltd. Vs. DCIT 157 ITD 124 (Mum) We thus, on the basis of our aforesaid observations vacate the disallowance of motor vehicle expenses of Rs. 7,39,655/- made by the A.O. P a g e | 9 ITA No.6434/Mum/2014 A.Y. 2012-13 M/s Third Eye Estate (I) Pvt. Ltd. Vs. ACIT, Circle-15(3)(2) 13. We shall now advert to the disallowance of education e…

DCIT 5(2), Mumbai vs. Lahoti Overseas Ltd, Mumbai

In the result, appeal of the assessee company in ITA

ITA 3812/MUM/2012[2003-04]Status: DisposedITAT Mumbai30 Mar 2016AY 2003-04

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3812/Mum/2012 ("नधा"रण वष" / Assessment Year : 2003-04) Dy. Commissioner Of Income M/S Lahoti Overseas Ltd., बनाम/ Tax , 5(2),Room No. 571, 307, Arun Chambers, V. 5 Th Floor, Tardeo Road, Tardeo, Aayakar Bhavan, Mumbai - 400034. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacl2578 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Yogesh TharFor Respondent: Shri Ganesh Bare (Sr.DR)
Section 133ASection 143(3)Section 147Section 148Section 151(1)

…he Hon'ble Calcutta High Court held that the trial production was sufficient to claim justly and properly both depreciation and investment allowance. The assessee company further relied on the decision in the case of Omkar Textile Mills (P) Ltd. v. ITO [2008] 115 TTJ 716 (Ah. Tribunal) and some other case laws to support the claim of the assessee company. The assessee company contended that the original assessment order granting depreciation on windmill was correct and the assessee company challenged the reopening as bad in law and illegal. The assessee company further relied on the following decisions:- i) Asia…

Omkar Textiles Mills Private Limited v. ITO (115 TTJ 716) — Cited in 11 Judgments | BharatTax