PCIT v. Nitin Spinners Ltd.

283 Taxmann 2Supreme Court of India2021#4017 most cited
30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also reported as

130 Taxmann.com 402

Sections most often in play

Section 143(3)Section 115JBSection 14ASection 153ASection 147Section 148Section 234BSection 234C

Issues it is cited on

section 11bsection 2(24)(xviii)convertible foreign exchangesection 207perquisite valuesection 2(45)section 211section 108section 158bb(1)minimum alternate taxsection 153a proceedingssection 32(1)(iia)

Judgments citing PCIT v. Nitin Spinners Ltd.

SRF LIMITED,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the appeal being ITA No

ITA 4539/DEL/2017[2013-14]Status: DisposedITAT Delhi12 Dec 2025AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

SRF LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal being ITA No

ITA 80/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Dec 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 10ASection 143(3)Section 144C(5)Section 14ASection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

SHYAM METALICS AMD ENERGY LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 1(1), , KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 1074/KOL/2025[2014-2015]Status: DisposedITAT Kolkata15 Sept 2025AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2014-15 Shyam Metalics & Engery Ltd…...………..............................……….……Appellant 83, Trinity Tower, 7Th Floor, Topsia, Kol-700046, [Pan: Aahcs5842A] Vs. Dcit, Central Circle-1(1), Kolkata…………………………...……...…..…..Respondent Appearances By: Shri Akkal Dudhewala, Ar, Appeared On Behalf Of The Appellant. Shri Praveen Kishore, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 23, 2025 Date Of Pronouncing The Order : September 15, 2025 Order Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 08.04.2025 Of The Commissioner Of Income Tax (Appeals)- 22, Kolkata [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

Section 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2014-15 Shyam Metalics And Engery Ltd…...………..............................……….……Appellant 83, Trinity Tower, 7th Floor, Topsia, Kol-700046, [PAN: AAHCS5842A] vs. DCIT, Central Circle-1(1), Kolkata…………………………...……...…..…..Respondent Appearances by: Shri Akkal Dudhewala, AR, appeared on behalf of the appellant. Shri Praveen Kishore, DR, appeared on behalf of the Respondent. Date of concluding the hearing : July 23,…

GANESH POLYCHEM LIMITED,MUMBAI vs. DCIT, CC-3(2), MUMBAI

The appeal of the assessee is allowed for statistical purposes

ITA 2145/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Sept 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Sanjay Parekh, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115JSection 132Section 139(1)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 2145/Mum/2025 (Assessment Year: 2017-18) Ganesh Polychem Limited., CIT(Appeals)-51, 2nd Floor, Udyog Kshetra, Mulund Aayakar Bhavan, M.K. Road, Goregaon Link Road, Mulund (West), Vs. Mumbai-400020. Mumbai-400080. PAN: AABCG6160B Appellant) : Respondent) Appellant /Assessee by : Shri Sanjay Parekh, AR, Revenue / Respondent by : Shri Arun Kanti Datta, CIT-DR : 28.08.2025 Date of Hearing : 05.09.2025 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the assessee is agai…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3183/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year : 2020-21)\n\nLeshark Global LLP Vs. DCIT CC 4(1), Mumbai\n307,\nPremosns\nIndustrial Estate\nTahira Compound\nCaves Road,\nJogeshwari East\nMumbai - 400 060\n\nPAN/GIR No. AADFL8780F\n(Appellant)\n(Respondent)\n\nAssessee by\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\n\nRevenue by\nShri Rajesh Kumar Yadav,\n…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3182/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, \u2018A\u2019 BENCH\nMUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year: 2020-21)\n\nLeshark Global LLP\nVs. DCIT CC 4(1), Mumbai\n(Appellant)\n(Respondent)\n\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nShri Rajesh Kumar Yadav,\nCIR DR\n25/06/2025\n31 /07/2025\n\nassessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\n\nआदेश / ORDER\n\nPER AMIT SHUKLA (J.M.)\n…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3181/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year: 2020-21)\nLeshark Global LLP Vs. DCIT CC 4(1), Mumbai\n(Appellant) (Respondent)\nAssessee by\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nRevenue by\nShri Rajesh Kumar Yadav, CIR DR\nDate of Hearing\n25/06/2025\nDate of Pronouncement\n31/07/2025\nआदेश / ORDER\nPER AMIT SHUKLA (J.M):\nThe aforesaid appeals hav…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3179/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Jul 2025AY 2014-15
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER\n&\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025\n(Assessment Year :2012-13 to 2018-19)\n&\nITA No. 3184/Mum/2025\n(Assessment Year: 2020-21)\n\nLeshark Global LLP\nVs. DCIT CC 4(1), Mumbai\n\n(Appellant)\nPAN/GIR No.AADFL8780F\n(Respondent)\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nShri Rajesh Kumar Yadav,\nCIR DR\n25/06/2025\n31 /07/2025\n\nआदेश / ORDER\n\nPER AMIT SHUK…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI\n\nBEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &\nSHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\n\nITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) &\nITA No. 3184/Mum/2025 (Assessment Year: 2020-21)\n\nLeshark Global LLP\nVs.\nDCIT CC 4(1), Mumbai\n\n(Appellant)\nPAN/GIR No.\nAADFL8780F\n(Respondent)\n\nAssessee by\nRevenue by\nDate of Hearing\nDate of Pronouncement\n\nShri Vinod Kumar Bindal\n(Virtually appeared) & Shri\nSatish Kumar\nShri Rajesh Kumar Yadav, CIR DR\n25/06/2025\n31/07/2025\n\nआदेश / ORDER\n\nPER AMIT SHU…

SYLVAN GREENS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 414/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Smt. Neelam Bhala, AdvocateFor Respondent: Shri Gorav Avasthi, JCIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 801C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No.414/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2015-16 Sylvan Greens Private Ltd. cuke The DCIT Vs. 4-A, Kamla Nehru Market Circle-6 East Ajmeri Gate, Jaipur – 302 004 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAFCS5914 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Smt. Neelam Bhala, Advocate jktLo dh vksjls…

JINDAL SAW LTD.,NEW DELHI vs. ACIT, CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 504/DEL/2022[2014-15]Status: DisposedITAT Delhi04 Jun 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…ITA Nos.826 & 1000/Del/2016, 4693 & 4760/Del/2019 & 504/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Jindal Saw Ltd. vs DCIT, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.CIT Range-4), PAN-AABCS7280C C.R.Building, I.P.Estate, New Delhi-110002. APPELLANT RESPONDENT [Assessment Year : 2011-12] DCIT, vs Jindal Saw Ltd. Circle-13(2), (Formerly known as M/s. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi PAN-…

DCIT CIRCLE-13(2), NEW DELHI vs. JINDAL SAW LTD., NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 4760/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…ITA Nos.826 & 1000/Del/2016, 4693 & 4760/Del/2019 & 504/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Jindal Saw Ltd. vs DCIT, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.CIT Range-4), PAN-AABCS7280C C.R.Building, I.P.Estate, New Delhi-110002. APPELLANT RESPONDENT [Assessment Year : 2011-12] DCIT, vs Jindal Saw Ltd. Circle-13(2), (Formerly known as M/s. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi PAN-…

JINDAL SAW LTD.,NEW DELHI vs. ACIT CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 4693/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

…ITA Nos.826 & 1000/Del/2016, 4693 & 4760/Del/2019 & 504/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Jindal Saw Ltd. vs DCIT, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.CIT Range-4), PAN-AABCS7280C C.R.Building, I.P.Estate, New Delhi-110002. APPELLANT RESPONDENT [Assessment Year : 2011-12] DCIT, vs Jindal Saw Ltd. Circle-13(2), (Formerly known as M/s. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi PAN-…

DEPUTY COMMISSIONER OF INCOME-TAX, CC-3(2), CENTRAL RANGE-3, MUMBAI, AIR INDIA BUILDING, NARIMAN POINT vs. AARTI DURGS LIMITED, SION (E)

In the result, all the three appeals of the revenue are dismissed

ITA 3071/MUM/2023[2014-2015]Status: DisposedITAT Mumbai29 Jan 2025AY 2014-2015

Bench: Shri Saktijit Dey & Smt. Renu Jauhri

For Appellant: Shri S. S. Nagar & Shri Vipul JainFor Respondent: Dr. K. R. Subash &
Section 139Section 14ASection 2(24)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 3071/MUM/2023 (A.Y. 2014-15) ACIT-CC 3(2), v/s. Aarti Drugs Ltd. 1913, 19th Floor, Air India बनाम Plot No. 9 D, 3rd Floor, Building, Nariman Point, Mahendra Industrial Mumbai-400021 Estate, Road No. 29, Sion East, Mumbai-400022 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACA4410D Appellant/अपीलार्थी .. Respondent/प्रतिवादी Assessee by : Shri S. S. Nagar & Shri Vipul Jain Revenue by : Dr. K. R. Subash & Shri Ram Krishn Kedia Date of Hearing 31.12.2024 Date of Pronouncement…

DCIT CC 3(2), CENTRAL RANGE-3,MUMBAI, AIR INDIA BUILDING, NARIMAN POINT vs. AARTI DURGS LIMITED, SION (E)

In the result, all the three appeals of the revenue are dismissed

ITA 3070/MUM/2023[2013-14]Status: DisposedITAT Mumbai29 Jan 2025AY 2013-14
For Appellant: \nShri S. S. Nagar & Shri Vipul JainFor Respondent: \nDr. K. R. Subash &
Section 139Section 14ASection 2(24)

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT\n&\nSMT. RENU JAUHRI, ACCOUNTANT MEMBER\nITA No. 3070/MUM/2023\n(A.Y. 2013-14)\nITA No. 3071/MUM/2023\n(A.Y. 2014-15)\nITA No. 3068/MUM/2023\n(Α.Υ. 2015-16)\nACIT-CC 3(2),\nv/s. Aarti Drugs Ltd.\n1913, 19th Floor, Air India\nबनाम\nPlot No. 9 D, 3rd Floor,\nBuilding, Nariman Point,\nMahendra Industrial\nMumbai-400021\nEstate, Road No. 29,\nSion East,\nMumbai-400022\nस्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACA4410D\nAppellant/अपीलार्थी\n..\nRespondent/प्रतिवादी\nAssessee by :\nShri S. S. Nagar & Shri…

DCIT 3(2)(1), MUMBAI vs. SHREE PUSHKAR CHEMICALS AND FERTILISERS LTD, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2696/MUM/2024[2013-14]Status: DisposedITAT Mumbai06 Nov 2024AY 2013-14

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri S.S. Sagar (virtually present) & Shri Vipul JainFor Respondent: Shri H.M. Bhatt (Sr. DR)
Section 115BSection 133ASection 143(3)Section 148Section 154Section 54Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘C’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER ITA Nos.2696/Mum/2024 Assessment Year: 2013-14 DCIT 3(2)(1), Mumbai Shree Pushkar Chemicals And Fertilisers Ltd. vs 301 and 302 Atlanta Centre Near Udyog Bhawan Goregaon East Mumbai-400063. PAN: AAACS 9372 E (Appellant) (Respondent) Present for: Assessee by : Shri S.S. Sagar (virtually present) & Shri Vipul Jain Revenue by : Shri H.M. Bhatt (Sr. DR) Date of Hearing : 05.09.2024 Date of Pronouncement : 06.11.2024 O R D E R PER AMARJIT SINGH,…

S KANT HEALTHCARE LTD.,,MUMBAI vs. DCIT-5(3)(1), MUMBAI

Appeal is partly allowed in above terms

ITA 1975/MUM/2024[2014-15]Status: DisposedITAT Mumbai24 Jul 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2014-15

For Appellant: Shri Vipin Goyal, A.RFor Respondent: Shri Manish Ajudiya, Sr. A.R
Section 143(3)Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2014-15 M/s. S. Kant Healthcare Ltd., DCIT-5(3)(1), 3-A, Shiv Sagar Estate, 5th Floor, Dr. Annie Besant Road, Aayakar Bhavan, Vs. Worli S.O Mumbai M.K. Road, Mumbai – 400018 Mumbai – 400 021 Maharashtra Maharashtra PAN: AAECS5406P (Appellant) (Respondent) Present for: Assessee by : Shri Vipin Goyal, A.R. Revenue by : Shri Manish Ajudiya, Sr. A.R Date of Hearing : 18 . 07 . 2024 Date of Pronouncement : 24 . 07 . 2024 O R D E R Per :…

M/S. PATANJALI FOODS LTD (FORMERLY KNOWN AS RUCHI SOYA INDUSTRIES LTD),MUMBAI vs. DY COMM OF INCOME TAX- CENTRAL CIRCLE-7(2), MUMBAI

In the result, the appeal and cross objections of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 320/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 Apr 2024AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T. A. No. 1172/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 1175/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 1176/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13)

For Appellant: Shri S. S. Nagar & Shri BFor Respondent: Dr. Mahesh Akhade (DR)
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM आयकर अपील सं/ I.T. A. No. 1172/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T. A. No. 1175/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T. A. No. 1176/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) DCIT, Central Circle-7(2) बिधम/ M/s. Patanjali Foods Ltd Room No. 637, 6th Floor, (Formerly known as Vs. Aayakar Bhavan, M. K. Ruchi Soya Industries Road, Mumbai-400020. Ltd) 616, Tulsiani Chambers, Nariman Point, Mumbai- 400021. Cross objection No.51/…

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