SCA 858 of 2006 Inductotherm (India) Pvt. Ltd. v. CIT (Guj)

246 CTR 308High Court#13831 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2017 to 2022.

Issues it is cited on

section 55(2)section 139(9)section 49fresh tangible materialsection 55going concernvaluation of sharesfull value of considerationtransfer of capital assetindexed cost of acquisitiondate of transfersection 48

Judgments citing SCA 858 of 2006 Inductotherm (India) Pvt. Ltd. v. CIT (Guj)

ACIT, Jammu vs. Sh Vikramaditya Singh, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 269/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…Chawla xvi) 324 ITR 154 (Bom) Prashant S. Joshi and Dattaram Shridhar Bhosale vs. ITO and UOI xvii) 324 ITR 289 (Del) Jay Bharat Maruti Ltd. vs. CIT xviii) SCA 858 of 2006 Inductotherm (India) Pvt. Ltd. vs. CIT (Guj) xix) 252 CTR 316 Puri Brothers vs. CIT xx) 246 CTR 308 (MP) CIT vs. Trimurti Builders xxi) 348 ITR 299 (SC) ACIT vs. ICICI Securities Primary Dealership Ltd. xxii) [2008] 300 ITR 276 (Bom) Sanghvi Swiss Refills (P.) Ltd. vs. Asst. CIT 81 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, xxiii) [2007] 213 CTR 193 (Raj) CIT vs. Manohar Lai Gupt…

ACIT, Cir-II, Jammu vs. Smt. Yashorajya Laxmi, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 268/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…Chawla xvi) 324 ITR 154 (Bom) Prashant S. Joshi and Dattaram Shridhar Bhosale vs. ITO and UOI xvii) 324 ITR 289 (Del) Jay Bharat Maruti Ltd. vs. CIT xviii) SCA 858 of 2006 Inductotherm (India) Pvt. Ltd. vs. CIT (Guj) xix) 252 CTR 316 Puri Brothers vs. CIT xx) 246 CTR 308 (MP) CIT vs. Trimurti Builders xxi) 348 ITR 299 (SC) ACIT vs. ICICI Securities Primary Dealership Ltd. xxii) [2008] 300 ITR 276 (Bom) Sanghvi Swiss Refills (P.) Ltd. vs. Asst. CIT 81 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, xxiii) [2007] 213 CTR 193 (Raj) CIT vs. Manohar Lai Gupt…

ACIT, Jammu vs. Dr Karan Singh, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 267/ASR/2007[1998-99\u005cu005cu005cu005cu005cu005cu005cu005c]Status: DisposedITAT Delhi24 Jan 2022

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…Chawla xvi) 324 ITR 154 (Bom) Prashant S. Joshi and Dattaram Shridhar Bhosale vs. ITO and UOI xvii) 324 ITR 289 (Del) Jay Bharat Maruti Ltd. vs. CIT xviii) SCA 858 of 2006 Inductotherm (India) Pvt. Ltd. vs. CIT (Guj) xix) 252 CTR 316 Puri Brothers vs. CIT xx) 246 CTR 308 (MP) CIT vs. Trimurti Builders xxi) 348 ITR 299 (SC) ACIT vs. ICICI Securities Primary Dealership Ltd. xxii) [2008] 300 ITR 276 (Bom) Sanghvi Swiss Refills (P.) Ltd. vs. Asst. CIT 81 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, xxiii) [2007] 213 CTR 193 (Raj) CIT vs. Manohar Lai Gupt…

ACIT, Jammu vs. Sh M.K. Ajat Shatru, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 263/ASR/2003[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…Chawla xvi) 324 ITR 154 (Bom) Prashant S. Joshi and Dattaram Shridhar Bhosale vs. ITO and UOI xvii) 324 ITR 289 (Del) Jay Bharat Maruti Ltd. vs. CIT xviii) SCA 858 of 2006 Inductotherm (India) Pvt. Ltd. vs. CIT (Guj) xix) 252 CTR 316 Puri Brothers vs. CIT xx) 246 CTR 308 (MP) CIT vs. Trimurti Builders xxi) 348 ITR 299 (SC) ACIT vs. ICICI Securities Primary Dealership Ltd. xxii) [2008] 300 ITR 276 (Bom) Sanghvi Swiss Refills (P.) Ltd. vs. Asst. CIT 81 ITA.Nos.263/Asr/2003, 267 to 269/Asr/2007 & C.O.Nos.43 to 45/Asr/2007 Shri M.K. Ajatshatru, Jammu & Others, xxiii) [2007] 213 CTR 193 (Raj) CIT vs. Manohar Lai Gupt…

M/S. Indore Paraspar Sahakari Bank Ltd., Indore vs. ACIT-I(I), Indore

In the result this common issue is decided in favour of the assessee and the relevant grounds raised in Assessment Year 2008-09 to Assessment Year 2012-13 in I

ITA 441/IND/2019[2010-11]Status: DisposedITAT Indore18 Jun 2019AY 2010-11

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(3)Section 147Section 148

…opening is bad in law and without jurisdiction: In this connection, attention is drawn to the following cases. District Cooperative Bank Ltd V/s DCIT (All) CIT Versus Fujistu Optel Ltd (359 ITR 67) Madhya Pradesh High Court CIT v/s. Trimurti Builders (M.P.) (246 CTR 308) CIT Vs. Kelvinator of India Ltd. (256 ITR (Del) CIT v/s Orient Craft Ltd (354 ITR 536) (Del) DIT vs. Rolls Royee Industrial Power India Ltd (2017) 82 taxmann.com 166 (Delhi High Court) Ranbaxy Laboratories Ltd Versus Deputy Commissioner of Income Tax and OTR 351 ITR 23 Delhi High Court . Rubamin Ltd. Vis. Love Kumar (253 ITR 432) (Guj.) Ashwameg…

M/S Indore Paraspar Sahkari Bank Ltd., Indore vs. Income Tax Officer -2 (5), Indore

In the result this common issue is decided in favour of the assessee and the relevant grounds raised in Assessment Year 2008-09 to Assessment Year 2012-13 in I

ITA 503/IND/2018[2012-13]Status: DisposedITAT Indore18 Jun 2019AY 2012-13

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 143(3)Section 147Section 148

…opening is bad in law and without jurisdiction: In this connection, attention is drawn to the following cases. District Cooperative Bank Ltd V/s DCIT (All) CIT Versus Fujistu Optel Ltd (359 ITR 67) Madhya Pradesh High Court CIT v/s. Trimurti Builders (M.P.) (246 CTR 308) CIT Vs. Kelvinator of India Ltd. (256 ITR (Del) CIT v/s Orient Craft Ltd (354 ITR 536) (Del) DIT vs. Rolls Royee Industrial Power India Ltd (2017) 82 taxmann.com 166 (Delhi High Court) Ranbaxy Laboratories Ltd Versus Deputy Commissioner of Income Tax and OTR 351 ITR 23 Delhi High Court . Rubamin Ltd. Vis. Love Kumar (253 ITR 432) (Guj.) Ashwameg…

M/S. Meditronics India Pvt. Ltd., Delhi vs. ITO, New Delhi

The appeal is allowed

ITA 6251/DEL/2012[2004-05]Status: DisposedITAT Delhi12 Sept 2017AY 2004-05

Bench: Shri I. C. Sudhir & Shri L. P. Sahui. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. M/S. Meditronics India Pvt. Ltd., Income Tax Officer, 41, Pocket–Ii, Jasola, Vs. Ward : 6 (3), D E L H I – 110 025. New Delhi. Pan : Aadcm 3622 Q (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Adv.; &For Respondent: Shri Gudrun Nehra, Sr. D. R
Section 147

…8.03.2014); 9 I. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. MOHAN GUPTA (HUF) vs. CIT (W.P.(C) 7660/2012 dated iii. 28.01.2014) HC (Delhi) following Orient Craft. Bapalal & Co. Exports vs. JCIT iv. 289 ITR 37 (Mad) CIT vs Trimurti Builders v. 246 CTR 308 HC Madhya Pradesh Puri Brothers vs CIT vi. 252 CTR 316 Inductotherm (India) Pvt. Ltd. vs. CIT SCA vii. 858 of 2006) HC (Gujarat) Telco Dadajee Dhackjee Ltd. vs DCIT, viii. ITA No. 4613/Mum/2005 12 May 2010 Third Member Jay Bharat Maruti Ltd. vs CIT ix. 324 ITR 289 Delhi High Court Shipra Srivastava vs ACIT x. 319 ITR 221 Delhi High Court CIT v…

SCA 858 of 2006 Inductotherm (India) Pvt. Ltd. v. CIT (Guj) (246 CTR 308) — Cited in 7 Judgments | BharatTax