PCIT v. Almatis Alumina (P.) Ltd.

137 Taxmann.com 202High Court2022#12134 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 10AASection 143(3)Section 170Section 92CA

Issues it is cited on

comparable companiesassociated enterprisestransfer pricing adjustmenttnmmassociated enterprisesection 271section 27transferindiabusiness

Judgments citing PCIT v. Almatis Alumina (P.) Ltd.

ACIT, Mumbai vs. Dnj Creation LLP, Mumbai

In the result, grounds of appeal raised by revenue are dismissed

ITA 4329/MUM/2025[2017]Status: DisposedITAT Mumbai13 Feb 2026

Bench: Shri Pawan Singh& Shri Girish Agrawal(Physical Hearing)

Section 10ASection 143(3)Section 254(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) ACIT, 23(1), Mumbai DNJ Creation LLP 511, 5th Floor, Piramal Chambers, Vs HW 8011-b, Bharat Diamond Bourse, Lalbaug, Mumbai – 400012] BKC, Mumbai-400051. [PAN: AAMFD7457J] Appellant / Revenue Respondent / Assessee C.O. No. 270/MUM/2025 (AY: 2017-18) (Arising out of ITA No. 4329/Mum/2025) DNJ Creation LLP ACIT, 23(1), Mumbai 511, 5th Floor, Piramal Chambers, HW 8011-b, Bharat Diamond Vs Bourse, BKC, Mumbai-400051. Lalbaug, Mumbai – 400012] [PAN: AAMFD7457J] A…

Schindler India P.Ltd, Mumbai vs. DCIT RG 8(3), Mumbai

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 7493/MUM/2014[2005-06]Status: DisposedITAT Mumbai22 Sept 2023AY 2005-06

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/S. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. Pan: Aaecs-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax, Range – 8(3), Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee By : Shri Yogesh Thar & Ms.Sakshi Dande Revenue By : Shri Pankaj Kumar सुनवाई की ितिथ/ Date Of Hearing : 06/07/2023 घोषणा की ितिथ/ Date Of Pronouncement : 22/09/2023 आदेश/Order Per Vikas Awasthy, Jm: These Two Appeals By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals)-15, Mumbai [In Short ‘ The Cit(A)’] For The Assessment Years 2004-05 & 2005-06, Respectively Confirming Penalty Levied U/S. 271(1)(C) Of The Income Tax Act, 1961 [ In Short ‘The Act’]. Both The Impugned Orders Are Of Even Date I.E. 10/09/2014. Since, The Facts

For Appellant: Shri Yogesh Thar &For Respondent: Shri Pankaj Kumar
Section 271(1)(c)

…आयकर अपीलीय अिधकरण मुंबई पीठ “जे ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती.एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/s. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. PAN: AAECS-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income-tax, Range – 8(3), Aaykar Bhavan, MK Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee by : Shri Yogesh T…

Schindler India P.Ltd, Mumbai vs. DCIT RG 8(3), Mumbai

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 7492/MUM/2014[2004-05]Status: DisposedITAT Mumbai22 Sept 2023AY 2004-05

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/S. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. Pan: Aaecs-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax, Range – 8(3), Aaykar Bhavan, Mk Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee By : Shri Yogesh Thar & Ms.Sakshi Dande Revenue By : Shri Pankaj Kumar सुनवाई की ितिथ/ Date Of Hearing : 06/07/2023 घोषणा की ितिथ/ Date Of Pronouncement : 22/09/2023 आदेश/Order Per Vikas Awasthy, Jm: These Two Appeals By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals)-15, Mumbai [In Short ‘ The Cit(A)’] For The Assessment Years 2004-05 & 2005-06, Respectively Confirming Penalty Levied U/S. 271(1)(C) Of The Income Tax Act, 1961 [ In Short ‘The Act’]. Both The Impugned Orders Are Of Even Date I.E. 10/09/2014. Since, The Facts

For Appellant: Shri Yogesh Thar &For Respondent: Shri Pankaj Kumar
Section 271(1)(c)

…आयकर अपीलीय अिधकरण मुंबई पीठ “जे ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती.एस, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& MS. PADMAVATHY.S, ACCOUNTANT MEMBER आअसं.7492 /मुं/2014 (िन.व. 2004-05) आअसं.7493 /मुं/2014 (िन.व. 2005-06) M/s. Schindler India P. Ltd. E-401, Delphi, Hiranandani Business Park, Powai, Mumbai – 400 076. PAN: AAECS-1548-J ...... अपीलाथ"/Appellant बनाम Vs. The Deputy Commissioner of Income-tax, Range – 8(3), Aaykar Bhavan, MK Road, Mumbai – 400 020. ..... "ितवादी/Respondent Assessee by : Shri Yogesh T…

Almatis Alumina Pvt. Ltd., Kolkata vs. Income Tax Officer, National E-Assessment Centre, Delhi

In the result, the instant appeal filed by the assessee is allowed

ITA 242/KOL/2021[2016-17]Status: DisposedITAT Kolkata17 May 2023AY 2016-17

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Years: 2016-17 Almatis Alumina Private Additional/Joint/Deputy/Assistant Limited Commissioner Of Income-Tax/ Vs. Kankaria Estate, 2Nd Floor Income-Tax Officer, National E- 6, Russel Street Assessment Centre, Delhi Kolkata - 700071 [Pan: Aacca2120N] (Appellant) (Respondent) Assessee By : Shri Akhilesh Kumar Gupta, Advocate Revenue By : Shri G. Hukuga Sema, Cit, D/R सुनवाई की तारीख/Date Of Hearing : 27/04/2023 घोषणा की तारीख/Date Of Pronouncement : 17/05/2023 O R D E R Per Girish Agrawal: The Captioned Appeal Filed By The Assessee Pertaining To Assessment Year 2016-17 Is Directed Against The Order U/S 144C(13) R.W.S. 143(3) Of The Income-Tax Act, 1961 (In Short The “Act”) By Additional/Joint/Deputy/Asstt. Cit, National E-Assessment Centre, (Hereinafter Referred To As “Ld. Ao”) Dt. 24/03/2021, Pursuant To Directions By The Ld. Dispute Resolution (Drp) U/S 144C(5), Dt. 10/11/2020. 2. We Note That There Is A Delay Of 73 (Seventy Three) Days In Filing The Present Appeal Before The Tribunal. The Impugned Order Is Dated 24/03/2021, Which Falls Within The Period Of Pandemic Of Covid-19. Petition For Condonation Of Delay Is Placed On Record By Assessee Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. It Is Noted That The Period Of Delay Falls During The Time Of 2 Assessment Years: 2016-17 Almatis Alumina Private Limited

For Appellant: Shri Akhilesh Kumar Gupta, AdvocateFor Respondent: Shri G. Hukuga Sema, CIT, D/R
Section 143(3)Section 144C(13)Section 144C(5)Section 92

…। आयकर अपीलीय अिधकरण "ायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER Assessment Years: 2016-17 Almatis Alumina Private Additional/Joint/Deputy/Assistant Limited Commissioner of Income-tax/ Vs. Kankaria Estate, 2nd Floor Income-tax Officer, National e- 6, Russel Street Assessment Centre, Delhi Kolkata - 700071 [PAN: AACCA2120N] (Appellant) (Respondent) Assessee by : Shri Akhilesh Kumar Gupta, Advocate Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई की तारीख/Date of Hearing : 27/04/2023 घ…

Almatis Alumina Private Ltd, Kolkata vs. DCIT, Circle-8(1), Kolkata

In the result, the instant appeals filed by the assessee are partly allowed

ITA 2436/KOL/2019[2015-16]Status: DisposedITAT Kolkata12 Aug 2022AY 2015-16

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 143(3)Section 144C(13)Section 201Section 37Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1507/Kol/2018 Assessment Year: 2014-15 & I.T.A. No.: 2436/Kol/2019 Assessment Year: 2015-16 Almatis Alumina Private Ltd...................................Appellant [PAN: AACCA 2120 N] Vs. DCIT, Circle-8(1), Kolkata.....................................Respondent Appearances by: Sh. J.P Khaitan, Sr. Counsel & Sh. Akhilesh Gupta, A/R, appeared on behalf of the Assessee. Sh. Manish Kanojia, CIT, D/R, appeared on behalf of the Revenue. Date of concluding the hearin…

Almatis Alumina Private Ltd, Kolkata vs. DCIT, Circle - 8(1), Kolkata

In the result, the instant appeals filed by the assessee are partly allowed

ITA 1507/KOL/2018[2014-15]Status: DisposedITAT Kolkata12 Aug 2022AY 2014-15

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 143(3)Section 144C(13)Section 201Section 37Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SRI MANISH BORAD, ACCOUNTANT MEMBER & SRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 1507/Kol/2018 Assessment Year: 2014-15 & I.T.A. No.: 2436/Kol/2019 Assessment Year: 2015-16 Almatis Alumina Private Ltd...................................Appellant [PAN: AACCA 2120 N] Vs. DCIT, Circle-8(1), Kolkata.....................................Respondent Appearances by: Sh. J.P Khaitan, Sr. Counsel & Sh. Akhilesh Gupta, A/R, appeared on behalf of the Assessee. Sh. Manish Kanojia, CIT, D/R, appeared on behalf of the Revenue. Date of concluding the hearin…

D.C.I.T., Circle-8(2), Kolkata vs. M/S R.P.Comtrade Ltd., Kolkata

In the result, both the appeals filed by the revenue are dismissed

ITA 208/KOL/2020[2013-14]Status: DisposedITAT Kolkata20 May 2022AY 2013-14

Bench: Shri Rajpal Yadav & Shri Manish Boradi.T.A. No. 207/Kol/2020 Assessment Year: 2012-13 &

For Appellant: Shri Akkal Dudhewala, A/RFor Respondent: Shri G.H. Sema, Addl. CIT, D/R
Section 143(3)Section 250Section 69ASection 92C

…आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No. 207/Kol/2020 Assessment Year: 2012-13 & I.T.A. No. 208/Kol/2020 Assessment Year: 2013-14 DCIT, Circle-8(2), Kolkata M/s. R.P. Comtrade Ltd. Vs 3B&C, Everest House 3rd Floor, 46C Jawahar Lal Nehru Road Kolkata - 700071 PAN : AADCR9801L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Akkal Dudhewala, A/R Revenue by : Shri G.H. Sema, Addl. CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 06/04/2022 घोषणा क" तार"ख /Date of…

D.C.I.T., Circle-8(2), Kolkata vs. M/S R.P.Comtrade Ltd., Kolkata

In the result, both the appeals filed by the revenue are dismissed

ITA 207/KOL/2020[2012-13]Status: DisposedITAT Kolkata20 May 2022AY 2012-13

Bench: Shri Rajpal Yadav & Shri Manish Boradi.T.A. No. 207/Kol/2020 Assessment Year: 2012-13 &

For Appellant: Shri Akkal Dudhewala, A/RFor Respondent: Shri G.H. Sema, Addl. CIT, D/R
Section 143(3)Section 250Section 69ASection 92C

…आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No. 207/Kol/2020 Assessment Year: 2012-13 & I.T.A. No. 208/Kol/2020 Assessment Year: 2013-14 DCIT, Circle-8(2), Kolkata M/s. R.P. Comtrade Ltd. Vs 3B&C, Everest House 3rd Floor, 46C Jawahar Lal Nehru Road Kolkata - 700071 PAN : AADCR9801L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Akkal Dudhewala, A/R Revenue by : Shri G.H. Sema, Addl. CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 06/04/2022 घोषणा क" तार"ख /Date of…

PCIT v. Almatis Alumina (P.) Ltd. (137 Taxmann.com 202) — Cited in 8 Judgments | BharatTax