Rangamma Steel & Malleables Vs. ACT, 132 TTJ 365 (Chennai) 4. CIT v. Emerala Jewel

33 Taxmann.com 446Income Tax Appellate Tribunal2013#11537 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing Rangamma Steel & Malleables Vs. ACT, 132 TTJ 365 (Chennai) 4. CIT v. Emerala Jewel

M/S. GLOBE ECO LOGISTICS PVT. LTD.,,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(1)(1),, AHMEDABAD

Appeal of the Assessee is allowed for statistical purposes

ITA 1831/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad01 Jun 2022AY 2012-13

For Appellant: Written SubmissionFor Respondent: Shri S.H. Solanki Sr.D.R

Section 250(6)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 M/s. Globe Ecologistics The Deputy Pvt. Ltd. Vinit Moondra Commissioner of C.A. 201, Sarap, Opp. Vs Income Tax, Circle- Navjivan Press Ashram 2(1)(1), Ahmedabad Road, Ahmedabad-380014 (Respondent) PAN No: AAACG3938J (Appellant) Appellant by : Written Submission Respondent by : Shri S.H. Solanki Sr.D.R. Date of hearing : 03-03-2022 Date of pronouncement : 01-06-2022 आदेश/ORDER PER : ANNAPURNA GUPTA,…

ASST CIT CEN CIR 8(4), MUMBAI vs. SAVITA OIL TECHNOLOGIES LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 1730/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Feb 2018AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blea.C.I.T. Cc – 8(4) V. M/S. Savita Oil Technologies Ltd. 6Th Floor, Room No. 658, 66/67, Nariman Bhavan, Aayakar Bhavan,M.K. Road, Nariman Point, Mumbai-400 020 Mumbai – 400 021 Pan No: Aaacs 7934 A (Appellant) (Respondent)

For Appellant: Shri Shiv PrakashFor Respondent: Shri Purushotham Kumar

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER A.C.I.T. CC – 8(4) v. M/s. Savita Oil Technologies Ltd. 6th Floor, Room No. 658, 66/67, Nariman Bhavan, Aayakar Bhavan,M.K. Road, Nariman point, Mumbai-400 020 Mumbai – 400 021 PAN NO: AAACS 7934 A (Appellant) (Respondent) Assessee by : Shri Shiv Prakash Department by : Shri Purushotham Kumar Date of Hearing : 23.11.2017 Date of pronouncement : 16.02.2018 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the Revenue against the order of…

DCIT 9(3)(2), MUMBAI vs. GARDEN COURT DISTILLERIES P.LTD, MUMBAI

In the result, Revenue’s appeal is dismissed and the Cross objection of the assessee is allowed

ITA 4784/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Feb 2018AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Bledcit-9(3)(2) V. M/S. Garden Court Distilleries Pvt. Ltd., Room No. 418, 4Th Floor, Unit No. 303/304, 3Rd Floor, Aayakar Bhavan, M.K. Road, Raheja Plaza, Off. Veera Desai Road, Mumbai-400 020 Andheri (West), Mumbai – 400 053

For Appellant: Shri Ashok PatilFor Respondent: Shri Ram Tiwari

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER DCIT-9(3)(2) v. M/s. Garden Court Distilleries Pvt. Ltd., Room No. 418, 4th Floor, Unit No. 303/304, 3rd Floor, Aayakar Bhavan, M.K. Road, Raheja Plaza, Off. Veera Desai Road, Mumbai-400 020 Andheri (West), Mumbai – 400 053 PAN NO: AAACG 1457 C (Appellant) (Respondent) C.O NO.324/MUM/2017 [Arising Out of ITA NO.4784/MUM/2016 (A.Y: 2012-13)] M/s. Garden Court Distilleries Pvt. Ltd., v. DCIT-9(3)(2) Unit No. 303/304, 3rd Floor, Room No. 418, 4th Floor, Ra…

ASST CIT 9(2)(1), MUMBAI vs. EMPILON FABRICS P.LTD, MUMBAI

ITA 3981/MUM/2015[2010-11]Status: DisposedITAT Mumbai01 Nov 2017AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 3981/Mum/2015, (निर्धारणवर्ा / Assessment Year: 2010-11)

For Appellant: Shri T. A. KhanFor Respondent: Shri R. S. Sharma

Section 801ASection 801A(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 3981/Mum/2015, (निर्धारणवर्ा / Assessment Year: 2010-11) ACIT - 9(2)(1) Empilon Fabrics Pvt. R. No. 204, 2nd floor, Ltd. बिधम/ Aayakar Bhavan, M. K. 2nd Floor, Roop Road, Mumbai-400020. Industries, A. K. Road, Vs. Sakinaka Andheri(E), Mumbai स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCE1249F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri T. A. Khan प्रत्यथीकीओरसे/Respondentby : Shri R. S. Sharma सुनवाईकीतारीख/ : 16/10/2017 Date of Hearing घोषणाकीतारीख…

SANJANA CRYOGENIC STORAGES LTD,MUMBAI vs. DCIT CIR 3(3)(1), MUMBAI

Appeal stands partly allowed

ITA 1031/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 Oct 2017AY 2010-11

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 1031/Mum/2015 (िनधा"रण वष" / Assessment Year: 2010-11) Sanjana Cryogenic Storages Limited Deputy Commissioner Of 116, Bajaj Bhavan Income Tax 11Th Floor, Nariman Point बनाम/ Circle 3(3)(1) Mumbai – 400 021 Aaykar Bhavan Vs. 6Th Floor, M.K.Road Mumbai – 400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aadcs-5093-D (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: Lal Chand Choudhary,Ld.ARFor Respondent: V.Justein,Sr.DR

Section 143(3)Section 80Section 80I

…rable to the assessee has been taken:- (i) Hon’ble Karnataka High Court in CIT Vs. Anil H.Lad [45 taxmann.com 98] (ii) Hon’ble Madras High Court in Velayudhaswamy Spinning Mills P. Ltd Vs. ACIT [21 taxmnan.com 95] (iii) ITAT Mumbai in Shevie Exports Vs. JCIT [33 Taxmann.com 446] 4.3 Per Contra, the Ld. DR, while opposing the same, fairly conceded the settled legal position. 5. Heard and perused relevant material on record including cited CBDT circular and judicial pronouncements. After going through the same, we concur with the stand of Ld. AR since the issue has been made crystal clear by the cited CBDT circular…

DCIT 8(3), MUMBAI vs. SMITA STEELS ROLLING MILLS P.LTD, MUMBAI

ITA 7005/MUM/2014[2009-10]Status: DisposedITAT Mumbai13 Jan 2017AY 2009-10

Bench: S/Sh. Rajendra & Pawan Singhआयकर आयकर अपील अपील संसंसंसं./I.T.A./7005-07/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2009-10 To 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dcit-8 (3) M/S. Smita Steel Rolling Mills Pvt. Ltd. Aayakar Bhavan Aa 213/214, Gokul Arcade, Andheri Mumbai-20. Vs. Sahar Rd., Vile Parle (E), Mumbai-400 057. Pan:Aafcs 0717 C (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Ms. Beena Santosh -Dr Assessee By: None सुनवाई क" तारीख / Date Of Hearing: 12.01.2017 घोषणा क" तारीख / Date Of Pronouncement: 12.01.2017 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश लेखा सद"य Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra,Am- लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order,Dated 5/9/2014 Of The Cit(A)-18,Mumbai The A Assessing Officer(Ao) Has Filed The Appeals For The Above Mentioned Three Ay.S.The Details Of Filing Of Return Assessed Incomes Dates Of Asst Orders , Etc. Can Be Summarised As Under :-

For Appellant: NoneFor Respondent: Ms. Beena Santosh -DR

Section 143(1)Section 254(1)Section 80I

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ई ” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “E”Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं पवन "सह पवन "सह, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं पवन "सह पवन "सह "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Pawan Singh, Judicial Member आयकर आयकर अपील अपील संसंसंसं./I.T.A./7005-07/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2009-10 to 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" DCIT-…

ACIT 21(1), MUMBAI vs. CHOUDHARY EXPORTS, MUMBAI

The appeal of the Revenue is dismissed

ITA 7423/MUM/2014[2010-11]Status: DisposedITAT Mumbai28 Dec 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2010-11 Acit-21(1), M/S Choudhary Exports, Room No.116, 1St Floor, A-Block (Basement), बनाम/ Piramal Chambers, Parel, Shiv Sagar Estate, Vs. Mumbai-400012 Dr. A.B. Road, Worli, Mumbai-400018 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aacfc6777E Shri Rajat Mittal-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri Rajan R. Vora

Section 143(3)Section 8Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘सी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘C’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2010-11 ACIT-21(1), M/s Choudhary Exports, Room No.116, 1st Floor, A-Block (Basement), बनाम/ Piramal Chambers, Parel, Shiv Sagar Estate, Vs. Mumbai-400012 Dr. A.B. Road, Worli, Mumbai-400018 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AACFC6777E Shri Rajat Mittal-DR राज"व क" ओर से / Revenue by "नधा"रती क" ओर से / Assessee by Shri Raj…

DCIT 8(3), MUMBAI vs. SUN-N-SAND HOTEL P. LTD, MUMBAI

Appeal is dismissed

ITA 3064/MUM/2014[2007-08]Status: DisposedITAT Mumbai22 Aug 2016AY 2007-08

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आयकर अपीऱ सं./I.T.A. No.3064/Mum/2014 (ननधधारण वषा / Assessment Year : 2007-08) बनधम/ Dy. Commissioner Of Income M/S Sun-N-Sand Hotels Pvt. Ltd, 39, Juhu Beach, Tax-8(3),Room No.217, Vs. Juhu, Aayakar Bhavan, M K Road, Mumbai-400049 Mumbai-400020

Section 115JSection 80ISection 80i

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI RAJESH KUMAR, AM आयकर अपीऱ सं./I.T.A. No.3064/Mum/2014 (ननधधारण वषा / Assessment Year : 2007-08) बनधम/ Dy. Commissioner of Income M/s Sun-N-Sand Hotels Pvt. Ltd, 39, Juhu Beach, Tax-8(3),Room No.217, Vs. Juhu, Aayakar Bhavan, M K Road, Mumbai-400049 Mumbai-400020 स्थधयी ऱेखध सं./ PAN : AAACS5571P अपीऱार्थी ओर से / Appellant by Shri Rajneesh R Arvind प्रत्यर्थी की ओर से/Respondent by Shri Prakash K Jotwani सुनवाई की तारीख / Date of Hearing : 17.8.2016 घोषणा की त…

DCIT 5(2), MUMBAI vs. LAHOTI OVERSEAS LTD, MUMBAI

In the result, appeal of the assessee company in ITA

ITA 3812/MUM/2012[2003-04]Status: DisposedITAT Mumbai30 Mar 2016AY 2003-04

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3812/Mum/2012 ("नधा"रण वष" / Assessment Year : 2003-04) Dy. Commissioner Of Income M/S Lahoti Overseas Ltd., बनाम/ Tax , 5(2),Room No. 571, 307, Arun Chambers, V. 5 Th Floor, Tardeo Road, Tardeo, Aayakar Bhavan, Mumbai - 400034. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacl2578 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Yogesh TharFor Respondent: Shri Ganesh Bare (Sr.DR)

Section 133ASection 143(3)Section 147Section 148Section 151(1)

…आयकर अपील"य अ"धकरण “A” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3812/Mum/2012 ("नधा"रण वष" / Assessment Year : 2003-04) Dy. Commissioner of Income M/s Lahoti Overseas Ltd., बनाम/ Tax , 5(2),Room No. 571, 307, Arun Chambers, v. 5 th floor, Tardeo Road, Tardeo, Aayakar Bhavan, Mumbai - 400034. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./PAN : AAACL2578 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं./I.T.A. No. 821/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08)…