Punjab and Haryana Nahar Spinning Mills Ltd. v. Commissioner of Income-tax, (Central), Ludhiana

117 Taxmann.com 40Reported decision#22127 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2023.

Judgments citing Punjab and Haryana Nahar Spinning Mills Ltd. v. Commissioner of Income-tax, (Central), Ludhiana

Nagji Keshavji Rita, Mumbai vs. Pr. CIT, Mumbai

In the result, the appeal of the assessee is accordingly partly allowed

ITA 612/MUM/2021[2016-17]Status: DisposedITAT Mumbai19 Jan 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 115BSection 15BSection 263Section 68

…1 NagjiKeshavji Rita ITA 612/Mum/2022 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) I.T.A. No. 612/Mum/2021 (Assessment Year 2016-17) NagjiKeshavji Rita vs Pr.CIT, Mumbai Room No.104, Devikrupa Room No.120, 1st Floor, S K Patil Lane, Dafftary Road KautilyaBhavan, C-41 to C-43, G Malad(East), Mumbai-400 097 Block AADPR47934H BandraKurla Complex, Bandra(E) Mumbai-400 051 APPELLANT RESPONDENT Assessee represented by ShriSurji D Chheda, CA Department represented by Shri Mahesh Akhade –CIT DR 01/01/2023 Da…

Sh. Surender Meena, 36, Pratap Nagar, Shastri Nagar, Jaipur vs. PCIT-1, Jaipur

In the result the appeal of the assessee is allowed

ITA 162/JPR/2022[2017-18]Status: DisposedITAT Jaipur21 Jul 2022AY 2017-18

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Avdhesh Kumar (CIT)

Section 142(1)Section 143(3)Section 263Section 54Section 54F

…et is not conversion of asset in stock in trade and assessee continue to hold the said land as capital asset. Thus, the contentions raised by the revenue is not in accordance with the facts of this case. The other decision relied upon are Nahar Spinning Mills 117 Taxmann.com 40 where in the issue is related to deduction of 80 I on duty draw back allowed by the AO. The Second decision relied upon by the revenue is decision in the case of Saroj Prints Arts ITAT Mumbai benches where in while passing the order u/s. 144 the AO has not considered amount disallowable in that case and where in this case the AO has alread…

Sh. Narendar Kumar Agarwal, Jawali Bhawan, Station Road, Alwar vs. PCIT, Jaipur-1, Jaipur

In the result the appeal of the assessee is allowed

ITA 133/JPR/2022[2012-13]Status: DisposedITAT Jaipur21 Jul 2022AY 2012-13

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Avdhesh Kumar (CIT)

Section 139Section 143(3)Section 148Section 263Section 271FSection 50CSection 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 133/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Sh. Narendra Kumar Agarwal PCIT, Vs. Jawali Bhawan, Station Road, Jaipur-1 Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKEPA 0553 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Avdhesh Ku…