Plastiblends India Ltd. v. ACIT

185 Taxmann 187Reported decision2009#10541 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Issues it is cited on

section 115bbe(1)section 80ia(5)section 69dsection 71initial assessment yearset off of lossessection 80ia(4)deduction under section 80iadeduction u/s 80iaeligible businesssection 69bsection 80ia

Judgments citing Plastiblends India Ltd. v. ACIT

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed and the appeals filed by the Revenue are dismissed

ITA 427/PUN/2024[2015-16]Status: DisposedITAT Pune17 Oct 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10(35)Section 132Section 133ASection 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2015-16 M/s. Giriraj Enterprises DCIT, 1 Modi Baug, Building A, Central Circle – 1(1), Pune Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) IT(SS)A Nos.23 to 25/PUN/2024 Assessment Years : 2017-18 to 2019-20 DCIT, M/s. Giriraj Enterprises Central Circle – 1(1), Pune 1 Modi Baug, Building A, Vs. Shivaji Nagar, Ganesh Khind Road, Pune – 411016 PAN: AACFG1563G (Appellant) (Respondent) Assessee by : Shri Nikhil S P…

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 418/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

M/S. L.B. KUNJIR,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 417/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE vs. LB KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 240/PUN/2024[2017-18]Status: DisposedITAT Pune05 Jul 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DCIT, PUNE vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 1088/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jul 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DCIT CIRCLE 7, BODHI TOWER SALISBURY PARK vs. L B KUNJIR, PUNE

In the result, the two appeals filed by the assessee are allowed and the three appeals filed by Revenue are dismissed

ITA 1046/PUN/2024[2015-16]Status: DisposedITAT Pune05 Jul 2024AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 133ASection 69ASection 69BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.417 & 418/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. L.B. Kunjir DCIT, Circle 7, Pune S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) ITA Nos.1046 & 1088/PUN/2024 Assessment Years : 2015-16 & 2016-17 DCIT, Circle 7, Pune M/s. L.B. Kunjir S.No.52/1, Swanand Building, Vs. Shriram Co-op. Hsg. Society, Kharadi, Pune – 411014 PAN : AABFL9816E (Appellant) (Respondent) Assessment Year :…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI vs. PUNIT CONSTRUCTION COMPANY, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 6503/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Nov 2019AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble

For Appellant: Ms. Neelam C. JadhavFor Respondent: Kumar Padmapani Bora
Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6503/MUM/2018 (A.Y: 2012-13) v. Dy. Commissioner of Income-tax M/s. Punit Construction Company Central Circle – 6(2) Agarwal Golden Chambers Room No. 1903, 19th Floor Fun Republic Road, Plot No. 13A Air India Building, Nariman Point Behind Balaji Telefilms Mumbai – 400 021 Off. New Link Road, Andheri (W) Mumbai – 400 053 PAN: AAAFP1231E (Appellant) (Respondent) Assessee by : Ms. Neelam C. Jadhav Department by : Kumar Padmapani Bora Date of Heari…

ACIT 21(2), MUMBAI vs. MARUDHAR FASHIONS, MUMBAI

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

ITA 6967/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Mar 2019AY 2012-13

Bench: Shri G Manjunatha ()

Section 1Section 80I

…1 Marudhar Fashions IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri G Manjunatha (ACCOUNTANT MEMBER) AND Shri Ravish Sood (JUDICIAL MEMBER) ITA No.6967/Mum/2017 - AY 2012-13 ITA No.6968/Mum/2017 - AY 2013-14 ITA No.6969/Mum/2017 - AY 2014-15 ACIT-21(2), MumbaI vs M/s Marudhar Fashions 8, Cama Industrial Estate Sun Mill Compound, Lower Parel (W) Mumbai400 013 PAN : AAAFM3463F APPELLANT RESPONDEDNT Appellant by Shri D.G. Pansari Respondent by Shri Vimal Punmiya Date of hearing 26-02-2019 Date of pronouncement 27-03-2019 O R D E R Per G Manjunatha, AM : These three appeals filed b…

ACIT 25(3), MUMBAI vs. PUNIT CONSTRUCTIONS, MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 6980/MUM/2014[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Sri Joginder Singh, Jm & G. Manjunatha, Am M/S Punit Construction Co. Jcit-25(3), 5Th C-11, 3Rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link Bkc, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent Pan No. Aaafp1231E Acit-25(3), M/S Punit Construction Co. Room No.308, 3Rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, Bkc, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067

For Appellant: Dr. K. Shivram/Aditya AjgaonkarFor Respondent: HN Singh, CIT DR
Section 143(2)Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI JOGINDER SINGH, JM AND G. MANJUNATHA, AM M/s Punit Construction Co. JCIT-25(3), 5th C-11, 3rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link BKC, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent PAN No. AAAFP1231E ACIT-25(3), M/s Punit Construction Co. Room No.308, 3rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, BKC, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067 Appellant .. Respondent PAN No. AAAFP1231E Asse…

PUNIT CONSTRUCTION CO.,MUMBAI vs. CIT 25, MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 6337/MUM/2014[211-12]Status: DisposedITAT Mumbai21 Feb 2018

Bench: Sri Joginder Singh, Jm & G. Manjunatha, Am M/S Punit Construction Co. Jcit-25(3), 5Th C-11, 3Rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link Bkc, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent Pan No. Aaafp1231E Acit-25(3), M/S Punit Construction Co. Room No.308, 3Rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, Bkc, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067

For Appellant: Dr. K. Shivram/Aditya AjgaonkarFor Respondent: HN Singh, CIT DR
Section 143(2)Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI JOGINDER SINGH, JM AND G. MANJUNATHA, AM M/s Punit Construction Co. JCIT-25(3), 5th C-11, 3rd Floor, Floor, Agarwal Golden Chamber, Plot No. 13/A, Fun Pratyaksh Kar Bhavan, Vs. Republic Road, Off New Link BKC, Bandra(E), Road, Andheri(W), Mumbai-400051 Mumbai-400053 Appellant .. Respondent PAN No. AAAFP1231E ACIT-25(3), M/s Punit Construction Co. Room No.308, 3rd Floor, Agarwal Residency, Bldg. No.C-11, Pratyaksh Kar Shankar Lane, Vs. Bhavan, BKC, Bandra(E), Kandivali(W), Mumbai-400051 Mumbai-400067 Appellant .. Respondent PAN No. AAAFP1231E Asse…