Rajasthan State Electricity Board v. DCIT

200 ITR 434High Court1993#12372 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2010 to 2026.

Sections most often in play

Section 115JBSection 143(3)Section 115BBGSection 115JSection 115PSection 139(1)Section 144C(10)Section 144C(13)

Judgments citing Rajasthan State Electricity Board v. DCIT

Dcm Shriram Industris Ltd, New Delhi vs. DCIT Circle-7(1), New Delhi

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2166/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(3)Section 144C(10)Section 14ASection 80Section 92C

…24 (SC);  Fed of APCCI v State of AP 247 ITR 36 (SC);  CIT v Trivedi 183 ITR 420;  Greatway v CIT 199 ITR 391;  BM Parmar v CIT 235 ITR 679;  Modipon v CIT 247 ITR 40;  CWT v TulsiDass 256 ITR 73;  Vivek Jain v ACIT 337 ITR 74 ;  Rajasthan SEB v DCIT 200 ITR 434 33. Another issue connected with the above is whether the receipts from RECs, being in the nature of capital receipts, will form part of book profit computed under section 115JB of the Act? 34. The ld. AR submitted that the RECs being in the nature of the capital receipts shall not form part of book profit to be computed under section 115JB of t…

M/S. Bay Forge Pvt. Ltd., Chennai vs. ACIT, Co, Circle-1(3), Chennai

In the result, the appeal of the assessee is allowed

ITA 2329/CHNY/2024[2005-06]Status: DisposedITAT Chennai10 Dec 2025AY 2005-06

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 115Section 115JSection 143(3)Section 147

…of fiscal statutes that they should be construed strictly - (see CIT v. Kasturi & Sons Ltd. [1999] 237 ITR 24 1 (SC). So long as the provision is free from ambiguity, there is no need to draw an analogy (see Rajasthan State Electricity Board v. Dy. CIT [1993] 200 ITR 434 (Raj.). The legal position is beautifully summed up by the Supreme Court in the case of CC&CE v. Hongo India (P.) Ltd. [2009] 5 SCC 791 in the following words: "2. At the cost of some repetition, we may notice that the provisions of Sections 23 and 24 of the Act have been enacted by the Legislature with certain objects in mind. The intention of…

Assistant Commissioner of Income Tax, Ajmer vs. M/S. Ajmer Vidhyut Vitran Nigam Ltd., Ajmer

In the result, the appeals filed by the Revenue are dismissed

ITA 937/JPR/2017[2011-12]Status: DisposedITAT Jaipur07 Feb 2018AY 2011-12
For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 271(1)(c)Section 32

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 933 to 935, 937 & 890/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2004-05, 2005-06,2009-10, 2011-12 & 2007-08 cuke The ACIT, M/s Ajmer Vidyut vitaran Nigam Ltd., Vs. Circle-2, Vidyut Bhawan, Panchsheel Nagar, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA8562E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Subhash Porwal (C.A.…

Assistant Commissioner of Income Tax, Ajmer vs. Ajmer Vidhyut Vitran Nigam Ltd., Ajmer

In the result, the appeals filed by the Revenue are dismissed

ITA 935/JPR/2017[2009-10]Status: DisposedITAT Jaipur07 Feb 2018AY 2009-10
For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 271(1)(c)Section 32

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 933 to 935, 937 & 890/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2004-05, 2005-06,2009-10, 2011-12 & 2007-08 cuke The ACIT, M/s Ajmer Vidyut vitaran Nigam Ltd., Vs. Circle-2, Vidyut Bhawan, Panchsheel Nagar, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA8562E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Subhash Porwal (C.A.…

Assistant Commissioner of Income Tax, Ajmer vs. M/S. Ajmer Vidhyut Vitran Nigam Ltd., Ajmer

In the result, the appeals filed by the Revenue are dismissed

ITA 934/JPR/2017[2005-06]Status: DisposedITAT Jaipur07 Feb 2018AY 2005-06
For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 271(1)(c)Section 32

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 933 to 935, 937 & 890/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2004-05, 2005-06,2009-10, 2011-12 & 2007-08 cuke The ACIT, M/s Ajmer Vidyut vitaran Nigam Ltd., Vs. Circle-2, Vidyut Bhawan, Panchsheel Nagar, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA8562E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Subhash Porwal (C.A.…

Assistant Commissioner of Income Tax, Ajmer vs. M/S. Ajmer Vidhyut Vitran Nigam Ltd., Ajmer

In the result, the appeals filed by the Revenue are dismissed

ITA 933/JPR/2017[2004-05]Status: DisposedITAT Jaipur07 Feb 2018AY 2004-05
For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 271(1)(c)Section 32

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 933 to 935, 937 & 890/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2004-05, 2005-06,2009-10, 2011-12 & 2007-08 cuke The ACIT, M/s Ajmer Vidyut vitaran Nigam Ltd., Vs. Circle-2, Vidyut Bhawan, Panchsheel Nagar, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA8562E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Subhash Porwal (C.A.…

Assistant Commissioner of Income Tax, Ajmer vs. M/S. Ajmer Vidhyut Vitran Nigam Ltd., Ajmer

In the result, the appeals filed by the Revenue are dismissed

ITA 890/JPR/2017[2007-08]Status: DisposedITAT Jaipur07 Feb 2018AY 2007-08
For Appellant: Shri Subhash Porwal (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 271(1)(c)Section 32

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 933 to 935, 937 & 890/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2004-05, 2005-06,2009-10, 2011-12 & 2007-08 cuke The ACIT, M/s Ajmer Vidyut vitaran Nigam Ltd., Vs. Circle-2, Vidyut Bhawan, Panchsheel Nagar, Ajmer. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA8562E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Subhash Porwal (C.A.…

The Commissioner of Income Tax vs. Sumi Motherson Innovative Engineering Ltd

ITA/863/2009HC Delhi08 Oct 2010

Bench: We Reproduce The Exact Questions, Which Were Formulated While Admitting The Appeal, We

Section 115JSection 2Section 210

…interpretation of fiscal statutes that they should be construed strictly (see Commissioner of Income Tax Vs. Kasturi, 237 ITR 24(SC). So long as the provision is free from ambiguity, there is no need to draw an analogy (see Rajasthan SEB Vs. DCIT, 200 ITR 434). The legal position is beautifully summed up by the Supreme Court in the case of Commissioner of Customs and Central Excise Vs. Hongo India (P) Ltd. in the following words: “2. At the cost of some repetition, we may notice that the provisions of Sections 23 and 24 of the Act have been enacted by the Legislature with certain objects in…

Rajasthan State Electricity Board v. DCIT (200 ITR 434) — Cited in 8 Judgments | BharatTax