Pr. CIT v. Atria Power Corporation Ltd.

142 Taxmann.com 412High Court2022#12158 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 115JB Section 14A Section 10 Section 143(3)Section 250 Section 40A(3)Section 8D

Issues it is cited on

book profits disallowance u/s 14a section 115jb section 115j section 14a section 115 section 11 previous year company section 143(3)total income section 14

Judgments citing Pr. CIT v. Atria Power Corporation Ltd.

Didu Investments Private Limited, Kolkata vs. D.C.I.T., Circle-6(1), Kolkata

The appeal of the assessee is partly allowed

ITA 2585/KOL/2024[2014-15]Status: DisposedITAT Kolkata13 Aug 2025AY 2014-15

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 115JSection 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 2585/Kol/2024 (Assessment Year 2014-2015) Didu Investments Private Limited, 21, Strand Road Dalhousie, Kolkata - 700001 [PAN: AABCD1810F] ……..…...…………….... Appellant vs. Deputy Commissioner of Income Tax, Circle 6(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................ Respondent Appearances by: Assessee represented by : Saurav Garg, ACA, Anand Karnani, ACA Department represented by : Sima Das Biswas, JCIT, Sr. DR Date…

M/S. Globus Spirits Ltd., Delhi vs. DCIT, New Delhi

The appeal of the assessee is partly allowed with consequences to follow as per the determination above

ITA 3614/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Jun 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Globus Spirits Ltd., Vs Dcit, F-0, Ground Floor, Circle-10(1), The Mira Corporate Suit, New Delhi. Ishwar Nagar, Mathura Road, Delhi. Pan: Aaacg2634B (Appellant) (Respondent) Assessee By : Shri Anil Kumar Chopra, Advocate & Shri Parveen Kumar, Ca Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 29.04.2025 Date Of Pronouncement : 04.06.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 25.11.2016 Of The Commissioner Of Income-Tax (Appeals)-35, New Delhi (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.20/15-16 Arising Out Of The Appeal Before It Against The Order Dated 20.03.2015 Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Acit, Circle-10(1), New Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Anil Kumar Chopra, Advocate &For Respondent: Shri Om Parkash, Sr. DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 Globus Spirits Ltd., Vs DCIT, F-0, Ground Floor, Circle-10(1), The Mira Corporate Suit, New Delhi. Ishwar Nagar, Mathura Road, Delhi. PAN: AAACG2634B (Appellant) (Respondent) Assessee by : Shri Anil Kumar Chopra, Advocate & Shri Parveen Kumar, CA Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 29.04.2025 Date of Pronouncement : 04.06.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order…

Maithan Alloys Ltd, Kolkata vs. AO, Kolkata

In the result, both the appeals of the assessee are allowed

ITA 384/KOL/2023[2017-18]Status: DisposedITAT Kolkata21 May 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139(5)Section 143(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 384 & 1090/Kol/2023 Assessment Years: 2017-18 & 2022-23 Maithan Alloys Limited Vs. AO, Kolkata DCIT, CPC, Bangalore (PAN: AABCM 7758 B) ( अपीलाथ" ) Respondent /(!"यथ") Appellant / 09.05.2024 Date of Hearing / सुनवाई क% "त'थ Date of Pronouncement/ 21.05.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Siddharth Kejriwal, CA "नधा"0रती क% ओर से For the Res…

Maithan Alloys Limited., Kolkata vs. DCIT, CPC, Bangalore.

In the result, both the appeals of the assessee are allowed

ITA 1090/KOL/2023[2022-23]Status: DisposedITAT Kolkata21 May 2024AY 2022-23

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139(5)Section 143(1)

Sicom Ltd, Mumbai vs. Dy Commissioner of Income Tax Circle 3(3)(1), Mumbai

In the result, the appeal filed by the assesee is partly allow for statistical purpose and the appeal filed by the revenue is allowed for statistical purposes

ITA 1694/MUM/2023[2013-2014]Status: DisposedITAT Mumbai22 Nov 2023AY 2013-2014

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale, Judicialmember Sicom Ltd, Vs. Dy Commissioner Of Solitaire Corporate Income Tax Circle Park, Bldg No.04, 3(3)(1), Chakala, Andheri(E), 6Th Floor, Room No. Mumbai-400093. 609,Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent) Dy Commissioner Of Vs. Sicom Ltd, Income Tax Circle Solitaire Corporate Park, 3(3)(1), Bldg No.04, Chakala, 6Th Floor, Room No. Andheri(E), 609,Aayakar Bhavan, Mumbai-400093. Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.Pan/Gir No. Aaacs5524J (अपीलाथ"/Applicant) (""यथ"/Respondent)

Section 10(34)Section 14ASection 234BSection 36(1)(ii)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “G” BENCH MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIALMEMBER Sicom Ltd, Vs. Dy Commissioner of Solitaire Corporate Income Tax Circle Park, Bldg No.04, 3(3)(1), Chakala, Andheri(E), 6th Floor, Room No. Mumbai-400093. 609,Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020. "थायी लेखा सं./जीआइआर सं.PAN/GIR No. AAACS5524J (अपीलाथ"/Applicant) (""यथ"/Respondent) Dy Commissioner of Vs. Sicom Ltd, Income Tax Circle Solitaire Corporate Park, 3(3)(1), Bldg No.04, Chakala, 6th Floor, Room No. Andheri(E), 609,Aayakar Bhavan, Mumbai-400093. M…

Mukta Arts Limited, Mumbai vs. ACIT 16(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 670/MUM/2023[2017-18]Status: DisposedITAT Mumbai19 May 2023AY 2017-18

Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER M/s. Mukta Arts Ltd Vs. ACIT 16(1) Mukta House 4th Floor, Aayakar 3rd Floor, Bhavan, Film city Complex, Mumbai – 400 020 Mumbai-400 065 PAN/GIR No.AAACM9513F (Appellant) .. (Respondent) Assessee by Dr.K.Shivaram Revenue by Shri Manoj Kumar Singh Date of Hearing 16/05/2023 Date of 19/05/2023 Pronouncement आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against the order dated 20/02/2023, passed by NFAC, Delhi for the quantum of asses…

Negus Distributors Pvt. Ltd., Kolkata vs. A.C.I.T., Circle - 8(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 777/KOL/2022[2017-2018]Status: DisposedITAT Kolkata28 Feb 2023AY 2017-2018

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 777/Kol/2022 Assessment Year: 2017-2018 Negus Distributors Pvt. Limited,..............Appellant 9, A.J.C. Bose Road, 6Th Floor, Kolkata-700017 [Pan: Aaacn8486A] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-8(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri J.M. Thard, Advocate, Appeared On Behalf Of The Assessee Smt. Ranu Biswas, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : February 28, 2023 Date Of Pronouncing The Order : February 28, 2023 O R D E R

Section 115JSection 143(3)Section 14A

…ITA No. 777/KOL/2022 Assessment Year: 2017-2018 Negus Distributors Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 777/KOL/2022 Assessment Year: 2017-2018 Negus Distributors Pvt. Limited,..............Appellant 9, A.J.C. Bose Road, 6th Floor, Kolkata-700017 [PAN: AAACN8486A] -Vs.- Assistant Commissioner of Income Tax,....Respondent Circle-8(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri J.M. Thard, Advocate, appeared on behalf of the assessee Smt. Ra…

DCIT 14(3)(1), Mumbai vs. Wockhardt Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2738/MUM/2015[2009-10]Status: DisposedITAT Mumbai10 Feb 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Om Prakash Kantvk-Vk-La- 2633@Eaqcbz@2015 ¼Fu-Oa- 2009&10½ M/S Wockhardt Ltd. Wockhardt Towers, Bandra Kurla Complex, Bandra (E) Mumbai-400 051 ..... Vihykfkhz/Appellant Pan No. Aaacw2472M Cuke Vs. Deputy Commissioner Of Income Tax Range 10 (1), Aayakar Bhavan, ..... Izfroknh/Respondent Mumbai-400 020 Vk-Vk-La- 2738@Eaqcbz@2015 ¼Fu-Oa- 2009&10½ Deputy Commissioner Of Income Tax Range 10 (1), Aayakar Bhavan, ..... Vihykfkhz/Appellant Mumbai-400 020 Cuke Vs. M/S Wockhardt Ltd. Wockhardt Towers, Bandra Kurla Complex, Bandra (E) Mumbai-400 051 ..... Izfroknh/Respondent Pan No. Aaacw2472M

For Appellant: Shri Ronak Doshi &Ms Jinal jain dj foHkkx }kjk@For Respondent: Shri Rakesh Ranjan, CIT DR &

Section 115JSection 143(3)Section 14ASection 153Section 35Section 37(1)Section 80I

…आयकर अपीलीय अधिकरण eqacbZ ihB ßtsÞ eaqcbZ Jh fodkl voLFkh] U;kf;d lnL;],oa Jh vkse izdk’k dkar] ys[kkdkj lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER vk-vk-la- 2633@eaqcbZ@2015 ¼fu-oa- 2009&10½ M/s Wockhardt Ltd. Wockhardt Towers, Bandra Kurla Complex, Bandra (E) Mumbai-400 051 ..... vihykFkhZ/Appellant PAN No. AAACW2472M cuke Vs. Deputy Commissioner of Income Tax Range 10 (1), Aayakar Bhavan, ..... izfroknh/Respondent Mumbai-400 020 vk-vk-la- 2738@eaqcbZ@2015 ¼fu-oa- 2009&10½ Deputy Commissioner of…