Sesa Goa Ltd. v. JCIT

60 SOT 121Income Tax Appellate Tribunal2013#14308 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2021.

Judgments citing Sesa Goa Ltd. v. JCIT

ACIT, Rourkela Circle, Rourkela vs. Indrani Patnaik, Rourkela

In the result, appeals of the revenue and assessee are partly allowed for statistical purposes

ITA 373/CTK/2018[2015-16]Status: DisposedITAT Cuttack09 Dec 2021AY 2015-16

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2015-16 Asst. Commissioner Of Income Asst. Commissioner Of Income Vs. Indrani Indrani Patnaik, Patnaik, A/6, A/6, Tax, Rourkela Circle, Rourkela. Tax, Rourkela Circle, Rourkela. Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela-769004 Pan/Gir No. No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessment Year : 2015-16 C.O. No.01/Ctk/2019 (Arising Out Of Ita No.373/Ctk/2018) (Arising Out Of Ita No.373/Ctk/2018) Assessment Year: 2015-16 Indrani Indrani Patnaik, Patnaik, A/6, A/6, Vs. Asst. Commissioner Of Income Asst. Commissioner Of Income Commercial Commercial Estate, Estate, Civil Civil Tax, Rourkela Circle, Rourkela Tax, Rourkela Circle, Rourkela Township, Rourkela Township, Rourkela-769004 Pan/Gir No.Accpp 6164 E Pan/Gir No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.C. Bhadra S.C. Bhadra , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 20 /10/ 20 / 2021 Date Of Pronouncement : 10 / 12 12/2021 O R D E R Per Bench The Cross The Cross Appeals Filed By The Revenue & Assessee Assessee Are Directed Against The Or Against The Order Of The Cit(A), Sambalpur Dated 2.7.2018 Der Of The Cit(A), Sambalpur Dated 2.7.2018 For The P A G E 1 | 62

For Appellant: Shri S.C. BhadraFor Respondent: Shri M.K.Gautam
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER Assessment Year : 2015-16 Asst. Commissioner of Income Asst. Commissioner of Income Vs. Indrani Indrani Patnaik, Patnaik, A/6, A/6, Tax, Rourkela Circle, Rourkela. Tax, Rourkela Circle, Rourkela. Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela-769004 PAN/GIR No. No.ACCPP 6…

Smt. Indrani Patnaik, Rourkela vs. ACIT, Rourkela Circle, Rourkela

In the result, appeals of the revenue and assessee are partly allowed for statistical purposes

ITA 366/CTK/2018[2015-16]Status: DisposedITAT Cuttack09 Dec 2021AY 2015-16

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2015-16 Asst. Commissioner Of Income Asst. Commissioner Of Income Vs. Indrani Indrani Patnaik, Patnaik, A/6, A/6, Tax, Rourkela Circle, Rourkela. Tax, Rourkela Circle, Rourkela. Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela-769004 Pan/Gir No. No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessment Year : 2015-16 C.O. No.01/Ctk/2019 (Arising Out Of Ita No.373/Ctk/2018) (Arising Out Of Ita No.373/Ctk/2018) Assessment Year: 2015-16 Indrani Indrani Patnaik, Patnaik, A/6, A/6, Vs. Asst. Commissioner Of Income Asst. Commissioner Of Income Commercial Commercial Estate, Estate, Civil Civil Tax, Rourkela Circle, Rourkela Tax, Rourkela Circle, Rourkela Township, Rourkela Township, Rourkela-769004 Pan/Gir No.Accpp 6164 E Pan/Gir No.Accpp 6164 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.C. Bhadra S.C. Bhadra , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 20 /10/ 20 / 2021 Date Of Pronouncement : 10 / 12 12/2021 O R D E R Per Bench The Cross The Cross Appeals Filed By The Revenue & Assessee Assessee Are Directed Against The Or Against The Order Of The Cit(A), Sambalpur Dated 2.7.2018 Der Of The Cit(A), Sambalpur Dated 2.7.2018 For The P A G E 1 | 62

For Appellant: Shri S.C. BhadraFor Respondent: Shri M.K.Gautam
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER Assessment Year : 2015-16 Asst. Commissioner of Income Asst. Commissioner of Income Vs. Indrani Indrani Patnaik, Patnaik, A/6, A/6, Tax, Rourkela Circle, Rourkela. Tax, Rourkela Circle, Rourkela. Commercial Commercial Estate, Estate, Civil Civil Township, Rourkela Township, Rourkela-769004 PAN/GIR No. No.ACCPP 6…

Tarini Minerals Pvt. Ltd., Rourkela vs. ACIT, Rourkela

In the result, appeal of the assessee is allowed

ITA 197/CTK/2019[2012-13]Status: DisposedITAT Cuttack28 Jan 2021AY 2012-13

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-13

For Appellant: Shri S.C.Bhadra, ARFor Respondent: Shri Subhendu Dutta, DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2012-13 Tarini Minerals Pvt ltd., A/6, Vs. ACIT, Rourkela Circle, Commercial Estate, Civil Rourkela. Township, Rourkela. PAN/GIR No.AAACT 6489 P (Appellant) .. ( Respondent) Assessee by : Shri S.C.Bhadra, AR Revenue by : Shri Subhendu Dutta, DR Date of Hearing : 07 /12/ 2020 Date of Pronouncement : 28/1/2021 O R D E R Per C.M.Garg,JM This is an appeal filed by the assessee against the order of the CIT(A), Sambalpur dated 27.3.2019 for the as…

Indrani Patnaik, Rourkela vs. DCIT, Rorukela Circle, Rourkela

In the result, appeals of the revenue for assessment years 2012-13 &

ITA 393/CTK/2017[2012-13]Status: DisposedITAT Cuttack25 Aug 2020AY 2012-13

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri S.C.Bhadra, CAFor Respondent: Shri M.K.Gautam,, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.389 & 390/CTK/2017 Assessment Years : 2012-2013 & 2013-14 ACIT, Rourkela Circle, Vs. Smt. Indrani Patnaik A-6, Rourkela Commercial Estate, Civil Township, Rourkela PAN/GIR No.ACCPP 6164 E (Appellant) .. ( Respondent) ITA Nos.393 & 394/CTK/2017 Assessment Years : 2012-2013 & 2013-14 Smt. Indrani Patnaik A-6, Vs. ACIT, Rourkela Circle, Commercial Estate, Civil Rourkela Township, Rourkela PAN/GIR No.ACCPP 6164 E (Appellant) .. ( Respondent) Assessee by…

ACIT, Rorukela Circle, Rourkela vs. Indrani Patnaik, Rourkela

In the result, appeals of the revenue for assessment years 2012-13 &

ITA 389/CTK/2017[2012-13]Status: DisposedITAT Cuttack25 Aug 2020AY 2012-13

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri S.C.Bhadra, CAFor Respondent: Shri M.K.Gautam,, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.389 & 390/CTK/2017 Assessment Years : 2012-2013 & 2013-14 ACIT, Rourkela Circle, Vs. Smt. Indrani Patnaik A-6, Rourkela Commercial Estate, Civil Township, Rourkela PAN/GIR No.ACCPP 6164 E (Appellant) .. ( Respondent) ITA Nos.393 & 394/CTK/2017 Assessment Years : 2012-2013 & 2013-14 Smt. Indrani Patnaik A-6, Vs. ACIT, Rourkela Circle, Commercial Estate, Civil Rourkela Township, Rourkela PAN/GIR No.ACCPP 6164 E (Appellant) .. ( Respondent) Assessee by…

DCIT (Ltu), New Delhi vs. M/S Caparo Engineering India Pvt. Ltd., New Delhi

In the result the appeal filed by the revenue is allowed for statistical purposes

ITA 3661/DEL/2013[2009-10]Status: DisposedITAT Delhi22 Sept 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri Amit Shuklaa.Y. 2009-10

Section 14ASection 32(1)(ii)

…counts that the assessee has not made the claim correctly. We noted the Assessing Officer has not recorded any satisfaction in this manner, and a similar view has also been taken by the Panaji Bench of the Tribunal in the case of Sesa Goa Ltd. vs. JCIT (2013) 60 SOT 121 (Panaji) following the decision of Mumbai High Court in the case of Godrej & Boyce Mfg. Co. Ltd. vs. DCIT & Another 328 ITR 81 (Mum.) which was subsequently confirmed by Hon’ble Supreme Court, we noted that no contrary decision was brought to our notice. Therefore we confirm the order of Ld. CIT(A) deleting the said disallowance. 3. Ground no.2 r…

Mukul Rohatgi, New Delhi vs. JCIT, New Delhi

The appeal is allowed

ITA 998/DEL/2012[2008-09]Status: DisposedITAT Delhi14 Oct 2015AY 2008-09

Bench: Shri I.C. Sudhir & Shri Laxmi Prashad Sahu Assessment Year: 2008-09 Mukul Rohatgi, Vs. Jcit, 59- Sunder Nagar, Range-37, New Delhi. New Delhi. (Pan: Aacpr4789B) (Appellant) (Respondent) Appellant By: Shri P.C. Yadav, Adv. Respondent By: Shri P.Damkanunjna, Sr. Dr Date Of Hearing : 19 .08.2015 Date Of Pronouncement: 14:10.2015 Order Per I.C. Sudhir:The Assessee Has Questioned First Appellate Order Mainly On The Following Grounds (Revised) : 1. That The Order Of The Learned Cit(Appeals) Is Bad In Law & On Facts: 2. That The Learned Cit(Appeals) Has Erred In Confirming The Assessment Of The Income Of The Assessee At Rs.18.63,90,250 As Against The Returned Income Of Rs.18,54,95,430/-/ 3. That Under The Facts & Circumstances Of The Case & In Law, The Learned Cit(Appeals) Has Erred In Confirming The Disallowance Of Rs.1,18,675 Out Of The Interest Expenses Incurred On Borrowed Funds Pertaining To Higher Purchase Of Car.

For Appellant: Shri P.C. Yadav, AdvFor Respondent: Shri P.Damkanunjna, Sr. DR
Section 14A

…-à-vis the correctness of the account of the assessee. He submitted that books of account of the assessee are admittedly audited. The Learned AR placed reliance on the following decision: i) Wallfort Shares – 310 ITR 421 (S.C); ii) Sesa Goa Ltd. vs. JCIT – 60 SOT 121 (Panaji); iii) Joint Investment (P) Ltd. vs. CIT (2015) – 92 CCH 088 (Delhi); 17. The Learned AR submitted that the assessee had produced his books of account before the Assessing Officer during the course of assessment proceedings and the same were examined, however, the Assessing Officer did not record its satisfaction that the book results…

Sesa Goa Ltd. v. JCIT (60 SOT 121) — Cited in 7 Judgments | BharatTax