Rajasthan Petro Synthetics Ltd. v. ACIT

49 Taxmann.com 599Reported decision2014#17992 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2023.

Judgments citing Rajasthan Petro Synthetics Ltd. v. ACIT

Dy CIT-1(3)(2), Mumbai vs. Maharashtra State Co-Operative Bank Limited, Mumbai

In the result, the appeal of the In the result, the appeal of the assessee is allowed partly assessee is allowed partly whereas the appeal of the Revenue is dismissed

ITA 3916/MUM/2019[2013-14]Status: DisposedITAT Mumbai21 Aug 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

For Appellant: Mr. Sushil LakhaniFor Respondent: Mrs. Riddhi Mishra, CIT-DR
Section 143(3)Section 3Section 36(1)Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2013-14 M/s The Maharashtra State Co op. ITO-1(3)(3), Bank Ltd., Aayakar Bhavan, 9, Sir Vithaldas Thackersey Memorial Vs. M.K. Road, Bldg. Maharashtra Chamber of Mumbai-400020. Commerce Lane, Fort, Mumbai-400001. PAN No. AAAAT 4066 A Appellant Respondent Assessment Year: 2013-14 Dy. CIT-1(3)(2), M/s The Maharashtra State Co op. Room No. 540, 5th floor, Bank Ltd., Vs. Aayakar Bhavan, M.K. Road, 9, Sir Vithaldas Thackersey Mumbai-400020. Mem…

M/S the Maharashtra State Co. Op Bank Ltd., Mumbai vs. ITO-1(3)(3), Mumbai

In the result, the appeal of the In the result, the appeal of the assessee is allowed partly assessee is allowed partly whereas the appeal of the Revenue is dismissed

ITA 3878/MUM/2019[2013-14]Status: DisposedITAT Mumbai21 Aug 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

For Appellant: Mr. Sushil LakhaniFor Respondent: Mrs. Riddhi Mishra, CIT-DR
Section 143(3)Section 3Section 36(1)Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2013-14 M/s The Maharashtra State Co op. ITO-1(3)(3), Bank Ltd., Aayakar Bhavan, 9, Sir Vithaldas Thackersey Memorial Vs. M.K. Road, Bldg. Maharashtra Chamber of Mumbai-400020. Commerce Lane, Fort, Mumbai-400001. PAN No. AAAAT 4066 A Appellant Respondent Assessment Year: 2013-14 Dy. CIT-1(3)(2), M/s The Maharashtra State Co op. Room No. 540, 5th floor, Bank Ltd., Vs. Aayakar Bhavan, M.K. Road, 9, Sir Vithaldas Thackersey Mumbai-400020. Mem…

Shri Ajaybhai Ishwarlal Gogia, Rajkot-Gujarat vs. The Income Tax Officer, Ward-1 (2) (5), Rajkot

In the result, the assessee’s appeal is allowed

ITA 176/RJT/2018[2011-12]Status: DisposedITAT Rajkot18 Apr 2022AY 2011-12
For Appellant: Shri R. D. Lalchandani, A.RFor Respondent: Shri Rajesh Kumar, CIT-D.R
Section 2(47)Section 271Section 271(1)(c)Section 276C

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member [Conducted through E-Court at Ahmedabad] Assessment Year 2011-12 Ajaybhai I Gogia, ITO, C/o Narendra Glass Ware, Ward-1(2)(5), Ramnik House, M.G. Vs Rajkot (Respondent) Road, Rajkot PAN: ABFPG8977N (Appellant) Assessee by: Shri R. D. Lalchandani, A.R. Revenue by: Shri Rajesh Kumar, CIT-D.R. Date of hearing : 08-03-2022 Date of pronouncement : 18-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2011-12, arises…

Geetha Subramanian, Chennai vs. ITO, Chennai

In the result, appeals of the assessees stand dismissed

ITA 428/CHNY/2017[2011-2012]Status: DisposedITAT Chennai27 Apr 2017AY 2011-2012

Bench: Shri Abraham P. George]

For Appellant: Shri. S. Krishnan, F.C.A ""For Respondent: Shri. M. Murali Mohan, JCIT
Section 13(2)

…the company to settle its bank dues. Reliance was placed on the judgment of Hon’ble Gujarat High Court in the case of CIT vs. Mahanbhai Pamabhai 91 ITR 393 and that of Delhi Bench of the Tribunal in the case of Rajasthan Petro Synthetics Ltd vs. ACIT (2014) 49 Taxmann.com 599. However, ld. Commissioner of Income Tax (Appeals) was not impressed. According to him, both the decisions relied on by the assessee were completely different on facts. According to him, by virtue of the judgment of Hon’ble Apex Court of Attili N. Rao (supra) the additions were rightly made by the ld. Assessing Officer. While holding so…

S.Venkatasubramanian, Chennai vs. ITO, Chennai

In the result, appeals of the assessees stand dismissed

ITA 427/CHNY/2017[2011-2012]Status: DisposedITAT Chennai27 Apr 2017AY 2011-2012

Bench: Shri Abraham P. George]

For Appellant: Shri. S. Krishnan, F.C.A ""For Respondent: Shri. M. Murali Mohan, JCIT
Section 13(2)

…the company to settle its bank dues. Reliance was placed on the judgment of Hon’ble Gujarat High Court in the case of CIT vs. Mahanbhai Pamabhai 91 ITR 393 and that of Delhi Bench of the Tribunal in the case of Rajasthan Petro Synthetics Ltd vs. ACIT (2014) 49 Taxmann.com 599. However, ld. Commissioner of Income Tax (Appeals) was not impressed. According to him, both the decisions relied on by the assessee were completely different on facts. According to him, by virtue of the judgment of Hon’ble Apex Court of Attili N. Rao (supra) the additions were rightly made by the ld. Assessing Officer. While holding so…