Pope the King Match Factory v. CIT

50 ITR 495High Court1963#12846 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2014 to 2024.

Judgments citing Pope the King Match Factory v. CIT

M/S Ayush Ajay Construction Pvt. Ltd., Indore vs. The DCIT Central-(1), Indore

The appeal is dismissed

ITA 174/IND/2023[2018-19]Status: DisposedITAT Indore12 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Ayushajay Construction Pr.Cit-1, Private Limited, Indore. बनाम/ 3/3, South Tukoganj, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) Pan: Aacca 5523 B Assessee By Shri Prakash Jain & Ms. Shreya Jain, Cas Revenue By Ms. Simran Bhullar, Cit Dr Date Of Hearing 22.11.2023 Date Of Pronouncement 12.01.2024

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण,इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2018-19 Ayushajay Construction Pr.CIT-1, Private Limited, Indore. बनाम/ 3/3, South Tukoganj, Vs. Indore (Assessee / Appellant) (Revenue / Respondent) PAN: AACCA 5523 B Assessee by Shri Prakash Jain and Ms. Shreya Jain, CAs Revenue by Ms. Simran Bhullar, CIT DR Date of Hearing 22.11.2023 Date of Pronouncement 12.01.2024 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 29.03.2023 passed…

M/S. Standard Chartered Bank, Mumbai vs. The ACIT (It)1(3), Mumbai

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

ITA 803/MUM/2009[1999-2000]Status: DisposedITAT Mumbai27 Sept 2022AY 1999-2000

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blestandard Chartered Bank V. Acit – Range-1(3) Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Adit (It)– 2(3) V. Standard Chartered Bank Room No. 120, 1St Floor Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Shri P.J. Pardiwala & Assessee Represented By : Shri Fenil Bhatt Shri Soumendu Kumar Dash Department Represented By :

Section 115JSection 14ASection 90Section 90(2)

…of assessment. 10. The view of ours is justified by the judgment of the Hon'ble Supreme Court in the case of Kedarnath Jute Mfg. Co. Ltd. v. CIT , approving the judgment of the Hon'ble Madras High Court in the case of Pope the King Match Factory v. CIT [1963] 50 ITR 495. In the case before the Hon'ble Madras High Court, a demand for excise duty was served on the assessee, which was objected to by the assessee before the higher authorities. However, such liability was claimed as deduction while computing its income since mercantile method of accounting was adopted. The revenue authorities did not allow the claim s…

Sharda Oil Industries Pvt. Ltd., Agra vs. Jurisdictional Officer, Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 62/AGR/2021[2018-19]Status: DisposedITAT Agra22 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…ITA No. 62/Agr/2021 AND OTHERS In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 Sharda Oil Industries Pvt. Ltd. vs. JO Circle-2(1)(1), 17, Tundla Road, Nunhai AgraU.P. AgraU.P. PAN: AAECS1396L (Appellant) (Respondent) Assessment year: 2019-20 Prem Motors Pvt. Ltd. vs. JO DCIT/ACIT, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 PAN: AABCP2035Q (Respondent) (Appellant) Assessment year: 2019-20 Karam Udyog vs. JO Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra…

Karam Udhog, Agra vs. J.A.O., Dy. CIT.., Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 112/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…ITA No. 62/Agr/2021 AND OTHERS In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 Sharda Oil Industries Pvt. Ltd. vs. JO Circle-2(1)(1), 17, Tundla Road, Nunhai AgraU.P. AgraU.P. PAN: AAECS1396L (Appellant) (Respondent) Assessment year: 2019-20 Prem Motors Pvt. Ltd. vs. JO DCIT/ACIT, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 PAN: AABCP2035Q (Respondent) (Appellant) Assessment year: 2019-20 Karam Udyog vs. JO Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra…

Prem Motors Private Limited, Gwalior vs. Jurisdictional Assessing Officer, DCIT/ACIT, Circle1(1), Gwalior

In the result all the appeals filed by the

ITA 100/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…ITA No. 62/Agr/2021 AND OTHERS In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 Sharda Oil Industries Pvt. Ltd. vs. JO Circle-2(1)(1), 17, Tundla Road, Nunhai AgraU.P. AgraU.P. PAN: AAECS1396L (Appellant) (Respondent) Assessment year: 2019-20 Prem Motors Pvt. Ltd. vs. JO DCIT/ACIT, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 PAN: AABCP2035Q (Respondent) (Appellant) Assessment year: 2019-20 Karam Udyog vs. JO Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra…

M/S. Fis Solutions (India) Pvt.Ltd, (Fromerly Known As Sungard Solutions India Pvt.Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1(2), Pune

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

ITA 1695/PUN/2018[2014-15]Status: DisposedITAT Pune04 Mar 2020AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1695/Pun/2018 नििाारण वषा / Assessment Year : 2014-15 M/S. Fis Solutions (India) Private Limited. Formerly Known As Sungard Solutions (India) Private Limited. Westend Centre One, Survey No. 169/1, Sector Ii, Aundh, Pune-411 007. Pan : Aaace7476K .......अऩीऱाथी / Appellant बिाम / V/S. The Deputy Commissioner Of Income Tax, Circle 1(2), Pune. ……प्रत्यथी / Respondent

For Appellant: Shri Gautam JainFor Respondent: Shri T.V. Bhaskar Reddy, CIT
Section 144C(5)

…ombay has considered the decision of the Hon‟ble Supreme Court in the case of Kedarnath Jute Mfg. Co. Ltd. v. CIT, 1971 AIR 2145, 1972 SCR (1) 277 approving the judgment of the Hon'ble Madras High Court in the case of Pope the King Match Factory v. CIT [1963] 50 ITR 495 and has held as follows: “12. The ratio of the above judgment is clearly applicable to the present case. According to the above judgment, if an enforceable debt is created under a statute then any subsequent event would not affect the existence of such right/obligation despite the fact that such debt is subject-matter of appeal. The right to inte…

M/S. Trust Marketing, Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

In the result, appeal of the assessee is allowed

ITA 742/JPR/2019[2016-17]Status: DisposedITAT Jaipur02 Oct 2019AY 2016-17
For Appellant: Shri Ved Jain (CA)For Respondent: Shri Varinder Mehta (CIT)
Section 27(1)(a)Section 41(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 742/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2016-17. cuke M/s. Trust Marketing, The ACIT, Vs. CC-207, Gole Market, Circle-6, Jawahar Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAEFT 4933 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Ved Jain (CA) jktLo dh vksj ls@ Revenue by : Shri Varinder Meht…

The Commissioner of Income Tax (Ltu) vs. Dalmia Bharat Sugar and Industries Ltd

ITA/129/2014HC Delhi04 Apr 2014
Section 43B

…st be claimed when an ascertained legal liability accrues to the assessee, even if the expenditure in discharge of the liability is made much later. See Kedarnath Jute Manufacturing Co. Ltd. v. CIT, (1972) 3 SCC 252; Pope the King Match Factory v. CIT, [1963] 50 ITR 495, CIT v. Bharat Carbon and Ribbon Manufacturing Co. (1999) 6 SCC 434. The only exception to 2014:DHC:1954-DB ITA 129/2014 Page 4 this principle is Section 43B of the Income Tax Act, which details the limited circumstances in which deductions can be allowed, in the computation of income of the previous year in which the sum was actually paid. In b…