Roadmaster Industries of India P.Ltd. v. ACIT

303 ITR 138High Court#12633 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2020.

Judgments citing Roadmaster Industries of India P.Ltd. v. ACIT

SHRI JITENDRA NARSINHBHAI TALPADA,,VADODARA vs. THE INCOME TAX OFFICER, WARD-4(1)(1),, VADODARA

In the result, appeals of the assessee are allowed for statistical purpose

ITA 2574/AHD/2017[2011-2012]Status: DisposedITAT Ahmedabad09 Jan 2020AY 2011-2012

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble & "नधा"रण वष"/ Asstt. Year: 2011-12 Ito, Ward-6(1) Shri Jitendra Narsinhbhai Talpada53, Vadodara. Atmajyotinagar Society Vs. Nr. Tejas Vidyalaya, Ellora Park Vadodara 390 023. Pan : Aagpt 2465 A (Applicant) (Responent) Assessee By : Ms.Urvashi Shodhan, Ar Revenue By : Shri Deelipkumar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 07/01/2020 घोषणा क" तार"ख /Date Of Pronouncement: 09/01/2020

For Appellant: Ms.Urvashi Shodhan, ARFor Respondent: Shri Deelipkumar, Sr.DR
Section 143(2)Section 143(3)Section 24Section 250

…er, before setting aside the impugned order, and remitting the issue to the file of the ld.CIT(A), we would like to appraise ourselves with observation of the Hon’ble Punjab and Haryana High Court in the case of Roadmaster Inds. Of India P.Ltd. Vs. IAC of IT, 303 ITR 138. Hon’ble Court has made reference to large number of decisions rendered by the Hon’ble Supreme Court as well as by other High ITA No.991 /Ahd/2016 and 2574/Ahd/2017 4 Courts while laying down on the importance of reasoning required to be given in any order. Such observation reads as under: “4. On a perusal of impugned order, even the counsel fo…

SHRI JITENDRA NARSINHBHAI TALPADA,,VADODARA vs. THE INCOME TAX OFFICER,, VADODARA

In the result, appeals of the assessee are allowed for statistical purpose

ITA 991/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad09 Jan 2020AY 2011-12

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble & "नधा"रण वष"/ Asstt. Year: 2011-12 Ito, Ward-6(1) Shri Jitendra Narsinhbhai Talpada53, Vadodara. Atmajyotinagar Society Vs. Nr. Tejas Vidyalaya, Ellora Park Vadodara 390 023. Pan : Aagpt 2465 A (Applicant) (Responent) Assessee By : Ms.Urvashi Shodhan, Ar Revenue By : Shri Deelipkumar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 07/01/2020 घोषणा क" तार"ख /Date Of Pronouncement: 09/01/2020

For Appellant: Ms.Urvashi Shodhan, ARFor Respondent: Shri Deelipkumar, Sr.DR
Section 143(2)Section 143(3)Section 24Section 250

…er, before setting aside the impugned order, and remitting the issue to the file of the ld.CIT(A), we would like to appraise ourselves with observation of the Hon’ble Punjab and Haryana High Court in the case of Roadmaster Inds. Of India P.Ltd. Vs. IAC of IT, 303 ITR 138. Hon’ble Court has made reference to large number of decisions rendered by the Hon’ble Supreme Court as well as by other High ITA No.991 /Ahd/2016 and 2574/Ahd/2017 4 Courts while laying down on the importance of reasoning required to be given in any order. Such observation reads as under: “4. On a perusal of impugned order, even the counsel fo…

KOMAL TEX FAB PVT.LTD.,,AHMEDABAD vs. THE ACIT.,CENT.CIRCLE-2(4),, AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 572/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Oct 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./ It(Ss)A No. 140 & 141/Ahd/2013 "नधा"रण वष"/Asstt.Year: 2009-2010 & 2010-11 With Cross Objection No.148/Ahd/2013 In Asstt.Year : 2010-11 Dcit, Cent.Cir.2(4) Komal Tex Fab P.Ltd. Ahmedabad. Vs Survey No.167/1687 Nr. Balaji Textile Narol-Sarkhej Road Ahmedabad 382 405. Pan : Aaack 6150 C आयकर अपील सं./ Ita No. 572/Ahd/2013 "नधा"रण वष"/Assessment Year: 2009-2010 Komal Tex Fab P.Ltd. Dcit, Cent.Cir.2(4) Survey No.167/1687 Vs Ahmedabad. Nr. Balaji Textile Narol-Sarkhej Road Ahmedabad 382 405. Pan : Aaack 6150 C

For Appellant: Shri S.N. Soparkar, ARFor Respondent: Shri O.P. Vaishnav, CIT-DR
Section 132Section 143(2)Section 153ASection 268A

…submissions. Thus, the impugned order cannot be branded as a speaking order. At this stage, we would like to make reference to the judgment of Full Bench of the Hon’ble Punjab & Haryana High Court in the case of Roadmaster Industries of India P.Ltd. Vs. ACIT, 303 ITR 138 (P&H) wherein Hon’ble Court has considered large number of judgments at the end of Hon’ble Supreme Court as well as at the end of Hon’ble High Courts in order to propound why reasons are necessary in support of conclusions of any adjudicating authority. In order to appraise ourselves as well as to the ld.First Appellate Authority about the import…

HITACHI HIGH- TECHNOLOGIES (SINGAPORE) PTE LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee in ITA Nos

ITA 2683/DEL/2015[2002-03]Status: DisposedITAT Delhi17 Sept 2019AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sanjay Puri, PCIT, Udaipur
Section 133ASection 143(3)Section 144CSection 147Section 234A

…vidence and non-consideration of various objections of the assessee, we are of the view that Learned DRP failed to decide the objections of the assessee by a speaking order. Hon'ble Punjab & Haryana High Court in the case of Road Master Ind. India reported in 303 ITR 138 has emphasized on the .importance of assigning reasons while adjudicating any controversy. Hon'ble High Court has made reference to a large number of judgment of Hon'ble Supreme Court. It is advantageous to take note of the relevant finding of the Hon'ble Punjab & Haryana High Court which read as under: “7. In Travancore Rayons Ltd. v. Union of…

DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. ATUL LTD.,, AHMEDABAD

In the result, all three appeals of the assessee are allowed for statistical purpose and two appeals of the Revenue are dismissed

ITA 1310/AHD/2015[2002-03]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2002-03

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaasstt.Year 2002-03 Asstt.Year 2003-04 & "नधा"रण वष"/ Asstt. Year: 2004-05 Atul Limited Dcit (Osd), Range-1 3Rd Floor, Ashoka Chambers Ahmedabad. Vs. Rasala Marg, Ellisbridge Ahmedabad 380 009. Pan : Aabca 2390 M Asstt.Year 2002-03

For Respondent: Shri H.V. Gujjar, CIT-DR
Section 143(3)Section 154

…r has been followed blindly in other years without any application of mind. Thus, it is a just non-speaking order at the end of the ld.CIT(A). Full Bench of the Hon’ble Punjab & Haryana High Court in the case of Roadmaster Industries of India P.Ltd. Vs. ACIT, 303 ITR 138 (P&H) has considered large number of judgments at the end of Hon’ble Supreme Court as well as at the end of Hon’ble High Courts in order to propound why reasons are necessary in support of conclusions of any adjudicating authority. In order to appraise ourselves as well as to the ld.First Appellate Authority about the importance of assigning reas…

ATUL LIMITED,,AHMEDABAD vs. THE ACIT (OSD), RANGE-1,, AHMEDABAD

In the result, all three appeals of the assessee are allowed for statistical purpose and two appeals of the Revenue are dismissed

ITA 13/AHD/2015[2003-04]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2003-04

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaasstt.Year 2002-03 Asstt.Year 2003-04 & "नधा"रण वष"/ Asstt. Year: 2004-05 Atul Limited Dcit (Osd), Range-1 3Rd Floor, Ashoka Chambers Ahmedabad. Vs. Rasala Marg, Ellisbridge Ahmedabad 380 009. Pan : Aabca 2390 M Asstt.Year 2002-03

For Respondent: Shri H.V. Gujjar, CIT-DR
Section 143(3)Section 154

…r has been followed blindly in other years without any application of mind. Thus, it is a just non-speaking order at the end of the ld.CIT(A). Full Bench of the Hon’ble Punjab & Haryana High Court in the case of Roadmaster Industries of India P.Ltd. Vs. ACIT, 303 ITR 138 (P&H) has considered large number of judgments at the end of Hon’ble Supreme Court as well as at the end of Hon’ble High Courts in order to propound why reasons are necessary in support of conclusions of any adjudicating authority. In order to appraise ourselves as well as to the ld.First Appellate Authority about the importance of assigning reas…

ATUL LTD.,,AHMEDABAD vs. THE ACIT (OSD), RANGE-1,, AHMEDABAD

In the result, all three appeals of the assessee are allowed for statistical purpose and two appeals of the Revenue are dismissed

ITA 1196/AHD/2015[2002-03]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2002-03

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaasstt.Year 2002-03 Asstt.Year 2003-04 & "नधा"रण वष"/ Asstt. Year: 2004-05 Atul Limited Dcit (Osd), Range-1 3Rd Floor, Ashoka Chambers Ahmedabad. Vs. Rasala Marg, Ellisbridge Ahmedabad 380 009. Pan : Aabca 2390 M Asstt.Year 2002-03

For Respondent: Shri H.V. Gujjar, CIT-DR
Section 143(3)Section 154

…r has been followed blindly in other years without any application of mind. Thus, it is a just non-speaking order at the end of the ld.CIT(A). Full Bench of the Hon’ble Punjab & Haryana High Court in the case of Roadmaster Industries of India P.Ltd. Vs. ACIT, 303 ITR 138 (P&H) has considered large number of judgments at the end of Hon’ble Supreme Court as well as at the end of Hon’ble High Courts in order to propound why reasons are necessary in support of conclusions of any adjudicating authority. In order to appraise ourselves as well as to the ld.First Appellate Authority about the importance of assigning reas…

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. ATUL LTD.,, AHMEDABAD

In the result, all three appeals of the assessee are allowed for statistical purpose and two appeals of the Revenue are dismissed

ITA 2576/AHD/2014[2003-04]Status: DisposedITAT Ahmedabad25 Jun 2019AY 2003-04

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaasstt.Year 2002-03 Asstt.Year 2003-04 & "नधा"रण वष"/ Asstt. Year: 2004-05 Atul Limited Dcit (Osd), Range-1 3Rd Floor, Ashoka Chambers Ahmedabad. Vs. Rasala Marg, Ellisbridge Ahmedabad 380 009. Pan : Aabca 2390 M Asstt.Year 2002-03

For Respondent: Shri H.V. Gujjar, CIT-DR
Section 143(3)Section 154

…r has been followed blindly in other years without any application of mind. Thus, it is a just non-speaking order at the end of the ld.CIT(A). Full Bench of the Hon’ble Punjab & Haryana High Court in the case of Roadmaster Industries of India P.Ltd. Vs. ACIT, 303 ITR 138 (P&H) has considered large number of judgments at the end of Hon’ble Supreme Court as well as at the end of Hon’ble High Courts in order to propound why reasons are necessary in support of conclusions of any adjudicating authority. In order to appraise ourselves as well as to the ld.First Appellate Authority about the importance of assigning reas…

Roadmaster Industries of India P.Ltd. v. ACIT (303 ITR 138) — Cited in 8 Judgments | BharatTax