Parmeshwar Cold Storage (P) Limited v. ASCIT

16 Taxmann.com 88Reported decision2011#13524 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2025.

Judgments citing Parmeshwar Cold Storage (P) Limited v. ASCIT

DCIT Central Circle-17, New Delhi vs. Al Ammar Frozen Foods Exports Pvt. Ltd, New Delhi

ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I

…I.T.A. No. 2180/Del/2023 & CO No.116/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A" NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2180/Del/2023 निर्धारणवर्ष/Assessment Year: 2019-20 DCIT, CENTRAL CIRCLE-17, ROOM NO.244, 2ND FLOOR, ARA CENTRE, E-2, JHANDEWALAN, NEW DELHI. बनाम Vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD., 8358, FF, MODEL BASTI SADAR BAZAR, NEAR PAHARGANJ, NEW DELHI. अपीलार्थी Appellant & प्रत्यर्थी /Respondent Cross Objection No. 116/Del/2023 (In I.T.A No.2180/Del/2023) निर्धारणवर्ष/Assessment Year…

The Dy. Commr. of Income Tax, Cir.-1(1), Rajkot-Gujarat vs. M/S Atul Auto Limited, Shapar.Veraval

The appeal is allowed

ITA 251/RJT/2016[2012-13]Status: DisposedITAT Rajkot23 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

For Appellant: Shri Kapil Sanghvi, A.RFor Respondent: Shri S. S. Rathi, Sr. DR
Section 143(3)Section 14ASection 40Section 80ISection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.214/Rjt/2016 (Assessment Year: 2012-13) Atul Auto Ltd. Vs. DCIT Plot No. 1 to 4, Survey No. Circle-1(1), 86, Nr. Microwave Towers, Rajkot NH 8B, Shapar Veraval, Tal: Kotda Sangani, Rajkot-360002 [PAN No.AACCA3018M] (Appellant) .. (Respondent) I.T.A. No.251/Rjt/2016 (Assessment Year: 2012-13) DCIT Vs. Atul Auto Ltd. Circle-1(1), Plot No. 1 to 4, Rajkot Survey No. 86, Nr. Microwave Towers, NH 8B, Shapar Veraval, Tal: Kotda Sangani,…

Atul Auto Limited, Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cir.-1(1), Rajkot-Gujarat

The appeal is allowed

ITA 214/RJT/2016[2012-13]Status: DisposedITAT Rajkot23 May 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri T. R. Senthil Kumar

For Appellant: Shri Kapil Sanghvi, A.RFor Respondent: Shri S. S. Rathi, Sr. DR
Section 143(3)Section 14ASection 40Section 80ISection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.214/Rjt/2016 (Assessment Year: 2012-13) Atul Auto Ltd. Vs. DCIT Plot No. 1 to 4, Survey No. Circle-1(1), 86, Nr. Microwave Towers, Rajkot NH 8B, Shapar Veraval, Tal: Kotda Sangani, Rajkot-360002 [PAN No.AACCA3018M] (Appellant) .. (Respondent) I.T.A. No.251/Rjt/2016 (Assessment Year: 2012-13) DCIT Vs. Atul Auto Ltd. Circle-1(1), Plot No. 1 to 4, Rajkot Survey No. 86, Nr. Microwave Towers, NH 8B, Shapar Veraval, Tal: Kotda Sangani,…

ACIT 2(2)(2), Mumbai vs. Monarch Innovative Technologies P.Ltd, Mumbai

In the result appeal of the revenue is dismissed

ITA 4815/MUM/2016[2008-09]Status: DisposedITAT Mumbai12 Feb 2018AY 2008-09

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4815/Mum/2016 (नििाारण वर्ा / Assessment Year: 2008-09) बिाम/ Acit,Circle 2(2)(2) M/S. Monarch Innovative R.No. 545, 5 T H Floor, Technologies Pvt. Ltd., Aayakar Bhavan, Monarch House, Master V. M.K. Road Mind-Ii, Aarey Colony, Churchgate, Mayur Nagar, Mumbai 400020 Goregoan(E), Mumbai 400063 स्थायी ऱेखा सं./ Pan : Aaccm6709P (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Surji ChhedaFor Respondent: Shri. Ram Tiwari
Section 115Section 139(1)Section 139(5)Section 143(2)Section 143(3)Section 147Section 80I

…आयकर अपीऱीय अधिकरण “D” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI C.N PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4815/Mum/2016 (नििाारण वर्ा / Assessment Year: 2008-09) बिाम/ ACIT,Circle 2(2)(2) M/s. Monarch Innovative R.No. 545, 5 t h floor, Technologies Pvt. Ltd., Aayakar Bhavan, Monarch House, Master v. M.K. Road Mind-II, Aarey Colony, Churchgate, Mayur Nagar, Mumbai 400020 Goregoan(E), Mumbai 400063 स्थायी ऱेखा सं./ PAN : AACCM6709P (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Surji Chheda Revenue by…

Income-Tax Officer vs. Sharp Designer and Engineers (India) Pvt. Ltd., Pune

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

ITA 1262/PUN/2015[2011-12]Status: DisposedITAT Pune29 Jan 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकरअपीलसं. / Ita No.2263/Pun/2014 आयकरअपीलसं आयकरअपीलसं आयकरअपीलसं िनधा"रणवष" िनधा"रणवष"/ Assessment Year : 2010-11 िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Ajay Modi, JCIT
Section 139(1)Section 139(5)Section 14ASection 40A(2)(b)Section 80ASection 80I

…आयकरअपीलीयअिधकरण, पुणे"ायपीठ“ए” पुणेम" पुणेम" पुणेम" पुणेम" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ीडी. क"णाकराराव "ीडी क"णाकराराव , लेखासद"य लेखासद"य "ीडी "ीडी क"णाकराराव क"णाकराराव लेखासद"य लेखासद"य एवं"ीिवकासअव"थी, "याियकसद"यकेसम" एवं"ीिवकासअव"थी "याियकसद"यकेसम" एवं"ीिवकासअव"थी एवं"ीिवकासअव"थी "याियकसद"यकेसम" "याियकसद"यकेसम" BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकरअपीलसं. / ITA No.2263/PUN/2014 आयकरअपीलसं आयकरअपीलसं आयकरअपीलसं िनधा"रणवष" िनधा"रणवष"/ Assessment Year : 2010-11 िनधा"रणवष" िनधा"रणवष" Sharp Designers and Engineers India Pvt. Ltd. (Formerly Khinvasara I…

Assistant Commissioner of Income-Tax vs. Sharp Designers & Engineers India Pvt. Ltd., Pune

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

ITA 2283/PUN/2014[2010-11]Status: DisposedITAT Pune29 Jan 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकरअपीलसं. / Ita No.2263/Pun/2014 आयकरअपीलसं आयकरअपीलसं आयकरअपीलसं िनधा"रणवष" िनधा"रणवष"/ Assessment Year : 2010-11 िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Ajay Modi, JCIT
Section 139(1)Section 139(5)Section 14ASection 40A(2)(b)Section 80ASection 80I

…आयकरअपीलीयअिधकरण, पुणे"ायपीठ“ए” पुणेम" पुणेम" पुणेम" पुणेम" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ीडी. क"णाकराराव "ीडी क"णाकराराव , लेखासद"य लेखासद"य "ीडी "ीडी क"णाकराराव क"णाकराराव लेखासद"य लेखासद"य एवं"ीिवकासअव"थी, "याियकसद"यकेसम" एवं"ीिवकासअव"थी "याियकसद"यकेसम" एवं"ीिवकासअव"थी एवं"ीिवकासअव"थी "याियकसद"यकेसम" "याियकसद"यकेसम" BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकरअपीलसं. / ITA No.2263/PUN/2014 आयकरअपीलसं आयकरअपीलसं आयकरअपीलसं िनधा"रणवष" िनधा"रणवष"/ Assessment Year : 2010-11 िनधा"रणवष" िनधा"रणवष" Sharp Designers and Engineers India Pvt. Ltd. (Formerly Khinvasara I…

Sharp Designers and Engineers India P. Ltd., Pune vs. Assistant Commissioner of Income-Tax

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

ITA 2263/PUN/2014[2010-11]Status: DisposedITAT Pune29 Jan 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकरअपीलसं. / Ita No.2263/Pun/2014 आयकरअपीलसं आयकरअपीलसं आयकरअपीलसं िनधा"रणवष" िनधा"रणवष"/ Assessment Year : 2010-11 िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Ajay Modi, JCIT
Section 139(1)Section 139(5)Section 14ASection 40A(2)(b)Section 80ASection 80I

…आयकरअपीलीयअिधकरण, पुणे"ायपीठ“ए” पुणेम" पुणेम" पुणेम" पुणेम" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ीडी. क"णाकराराव "ीडी क"णाकराराव , लेखासद"य लेखासद"य "ीडी "ीडी क"णाकराराव क"णाकराराव लेखासद"य लेखासद"य एवं"ीिवकासअव"थी, "याियकसद"यकेसम" एवं"ीिवकासअव"थी "याियकसद"यकेसम" एवं"ीिवकासअव"थी एवं"ीिवकासअव"थी "याियकसद"यकेसम" "याियकसद"यकेसम" BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकरअपीलसं. / ITA No.2263/PUN/2014 आयकरअपीलसं आयकरअपीलसं आयकरअपीलसं िनधा"रणवष" िनधा"रणवष"/ Assessment Year : 2010-11 िनधा"रणवष" िनधा"रणवष" Sharp Designers and Engineers India Pvt. Ltd. (Formerly Khinvasara I…

Parmeshwar Cold Storage (P) Limited v. ASCIT (16 Taxmann.com 88) — Cited in 7 Judgments | BharatTax