PCIT v. Surat Textile Mills Ltd.

79 Taxmann.com 209High Court2017#12958 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2022.

Judgments citing PCIT v. Surat Textile Mills Ltd.

Deputy Commissioner of Income Tax, Central Circle -8(1), Mumbai vs. M/S. Dharamshi Securities Pvt. Ltd, Mumbai

In the result, the appeal of the revenue is allowed

ITA 5094/MUM/2019[2015-16]Status: DisposedITAT Mumbai12 Dec 2022AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudharydcit, Cc-8(1) Vs. M/S Dharamshi Room No. 656, 6 Th Floor, Securities Pvt. Ltd. Aayakar Bhavan, Ground Floor, New Hind M.K. Road, House, Narottam Mumbai – 400020 Morarjee Marg, Ballard Estate, Mumbai – 400 001 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacd3927G Appellant .. Respondent

For Appellant: Smt. Riddhi MishraFor Respondent: Shri Paresh Shaparia
Section 115JSection 143(2)Section 143(3)Section 263

…ITA No.5094/Mum/2019 A.Y.2015-16 1 DCIT, CC-8(1) Vs. M/s Dharamshi Securities Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER DCIT, CC-8(1) Vs. M/s Dharamshi Room No. 656, 6 th Floor, Securities Pvt. Ltd. Aayakar Bhavan, Ground Floor, New Hind M.K. Road, House, Narottam Mumbai – 400020 Morarjee Marg, Ballard Estate, Mumbai – 400 001 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACD3927G Appellant .. Respondent Appellant by : Smt. Riddhi Mishra Respondent by : Shri Paresh Shaparia Date of Hearing 01.12.2022 Date…

Gujarat Chemical Port Terminal Co. Ltd., Lakhigam vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Vadodara

In the result, assessee’s appeal for AY 2013-14 is partly allowed and for AY

ITA 394/SRT/2018[2013-14]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2013-14

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner Of Terminal Co. Ltd., Vs Income-Tax, Po: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara Pan : Aaacg 6861 A Assessment Year : 2013-14 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Gujarat Chemical Port Dy. Commissioner Of Income-Tax, Terminal Co. Ltd., Vs Circle 1(1)(1), Po: Lakhigam, Via Dahej, Tal. Vagra, Vadodara Dist: Bharuch-392130 Pan : Aaacg 6861 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ca Revenue By : Shri Jamesh Kurian, Cit-Dr & Ms. Pooja Parekh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/08/2022

For Appellant: Ms. Amrin Pathan, CAFor Respondent: Shri Jamesh Kurian, CIT-DR &
Section 115JSection 143(2)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner of Terminal Co. Ltd., Vs Income-tax, PO: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara PAN : AAACG 6861 A Assessment Year : 2013-14 Asst. Commissioner of Income-tax, Gujarat Chemical P…

M/S. Gujarat Chemicals Port Terminal Company Limited, Baroda vs. The DCIT, Circle-1(1)(1), Baroda

In the result, assessee’s appeal for AY 2013-14 is partly allowed and for AY

ITA 2373/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner Of Terminal Co. Ltd., Vs Income-Tax, Po: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara Pan : Aaacg 6861 A Assessment Year : 2013-14 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Gujarat Chemical Port Dy. Commissioner Of Income-Tax, Terminal Co. Ltd., Vs Circle 1(1)(1), Po: Lakhigam, Via Dahej, Tal. Vagra, Vadodara Dist: Bharuch-392130 Pan : Aaacg 6861 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ca Revenue By : Shri Jamesh Kurian, Cit-Dr & Ms. Pooja Parekh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/08/2022

For Appellant: Ms. Amrin Pathan, CAFor Respondent: Shri Jamesh Kurian, CIT-DR &
Section 115JSection 143(2)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner of Terminal Co. Ltd., Vs Income-tax, PO: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara PAN : AAACG 6861 A Assessment Year : 2013-14 Asst. Commissioner of Income-tax, Gujarat Chemical P…

The ACIT, Circle-1(1)(1), Baroda vs. M/S. Gujarat Chemical Port Terminal Co. Ltd., Bharuch

In the result, assessee’s appeal for AY 2013-14 is partly allowed and for AY

ITA 2234/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner Of Terminal Co. Ltd., Vs Income-Tax, Po: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara Pan : Aaacg 6861 A Assessment Year : 2013-14 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Gujarat Chemical Port Dy. Commissioner Of Income-Tax, Terminal Co. Ltd., Vs Circle 1(1)(1), Po: Lakhigam, Via Dahej, Tal. Vagra, Vadodara Dist: Bharuch-392130 Pan : Aaacg 6861 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ca Revenue By : Shri Jamesh Kurian, Cit-Dr & Ms. Pooja Parekh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/08/2022

For Appellant: Ms. Amrin Pathan, CAFor Respondent: Shri Jamesh Kurian, CIT-DR &
Section 115JSection 143(2)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner of Terminal Co. Ltd., Vs Income-tax, PO: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara PAN : AAACG 6861 A Assessment Year : 2013-14 Asst. Commissioner of Income-tax, Gujarat Chemical P…

The ACIT, Circle-1(1)(1), Baroda vs. Gujarat Chemical Port Terminal Company Ltd., Bharuch

In the result, assessee’s appeal for AY 2013-14 is partly allowed and for AY

ITA 1428/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2013-14

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner Of Terminal Co. Ltd., Vs Income-Tax, Po: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara Pan : Aaacg 6861 A Assessment Year : 2013-14 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Asst. Commissioner Of Income-Tax, Gujarat Chemical Port Circle 1(1)(1), Vs Terminal Co. Ltd., Vadodara Po: Lakhigam, Via Dahej, Tal. Vagra, Dist: Bharuch-392130 Pan : Aaacg 6861 A Assessment Year : 2014-15 Gujarat Chemical Port Dy. Commissioner Of Income-Tax, Terminal Co. Ltd., Vs Circle 1(1)(1), Po: Lakhigam, Via Dahej, Tal. Vagra, Vadodara Dist: Bharuch-392130 Pan : Aaacg 6861 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ca Revenue By : Shri Jamesh Kurian, Cit-Dr & Ms. Pooja Parekh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 26/07/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/08/2022

For Appellant: Ms. Amrin Pathan, CAFor Respondent: Shri Jamesh Kurian, CIT-DR &
Section 115JSection 143(2)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2013-14 Gujarat Chemical Port Deputy Commissioner of Terminal Co. Ltd., Vs Income-tax, PO: Lakhigam, Via Dahej, Tal. Vagra, Circle 1(1)(1), Dist: Bharuch-392130 Vadodara PAN : AAACG 6861 A Assessment Year : 2013-14 Asst. Commissioner of Income-tax, Gujarat Chemical P…

Indo Nissin Foods Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal by the assessee is dismissed

ITA 809/BANG/2017[2010-11]Status: DisposedITAT Bangalore08 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Krishnan Hariharan, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 115JSection 154Section 263

…epreciation loss of Rs. 27,36,90,817 year-on-year from AY 2008-09 to AY 2012- 13 (page 83 of the paperbook). The loss adjusted against the book profit was allowed by the Hon'ble Ahmedabad Tribunal and subsequently affirmed by the Gujarat High Court in [(2017) 79 Taxmann.com 209 (Gujarat). 10. In the Prithvi Softech case, the assessee filed return of income for AY 2005¬06 with total income as Nil. The assessment was completed after setting-off of brought forward loss of Rs. 1,13,01,457 incurred between FY 2000- 01 & 2002-03. As the balance in P&L Dr. Account was Nil and no loss was available for set-off, section 2…

Rajendra Ship Breakers Pvt. Ltd., Bhavnagar vs. The DCIT, Circle-1, Bhavnagar

In the result, the appeal of the assessee is allowed

ITA 2177/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad04 Mar 2020AY 2014-15

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2177/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Rajendra Ship Breakers Pvt. Ltd., D.C.I.T., D-79, Kalvibid, Vs. Circle-1, Nr. Ram Mantra Mandir, Bhavnagar. Bhavnagar-364002. Pan: Aabcr0105P

For Appellant: Shri B.R. Popat, A.RFor Respondent: Shri Vidhyut Trivedi, Sr.D.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2177/AHD/2018 "नधा"रण वष"/Asstt. Year: 2014-2015 Rajendra Ship Breakers Pvt. Ltd., D.C.I.T., D-79, Kalvibid, Vs. Circle-1, Nr. Ram Mantra Mandir, Bhavnagar. Bhavnagar-364002. PAN: AABCR0105P (Applicant) (Respondent) Assessee by : Shri B.R. Popat, A.R Revenue by : Shri Vidhyut Trivedi, Sr.D.R सुनवाई क" तार"ख/Date of Hearing : 11/02/2020 घोषणा क" तार"ख /Date of Pronouncement: 04/03/2020 आदेश/O R D E R PER WASE…

M/S. Purity Flex Pack Ltd., Panchmahal vs. The DCIT, Godhra

In the result, the appeal of the assessee is allowed

ITA 1493/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad14 May 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.1493/Ahd/2013 "नधा"रण वष"/Asstt. Year: 2008-2009 M/S.Purity Flex Pack Ltd. D.C.I.T, At Vanseti, Po Tajpura, Vs. Civil Lines, Tal. Halol, Near Collector Office, Dist. Panchmahal. Godhra.

For Appellant: Revenue by Shri L.P. Jain, D.R
Section 1Section 115Section 115JSection 234B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1493/AHD/2013 "नधा"रण वष"/Asstt. Year: 2008-2009 M/s.Purity Flex Pack Ltd. D.C.I.T, At Vanseti, PO Tajpura, Vs. Civil Lines, Tal. Halol, Near Collector Office, Dist. Panchmahal. Godhra. PAN: AABCP1859N (Applicant) (Respondent) : Shri Nirmit Mehta, A.R Assessee by : Revenue by Shri L.P. Jain, D.R सुनवाई क" तार"ख/Date of Hearing : 24/04/2019 घोषणा क" तार"ख /Date of Pronouncement: 14/05/2019 आदेश/O R D E R PER WAS…

PCIT v. Surat Textile Mills Ltd. (79 Taxmann.com 209) — Cited in 8 Judgments | BharatTax