Sesa Starlite Ltd. v. CIT

123 Taxmann.com 217High Court2021#11052 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 143(3)Section 14ASection 263Section 8D

Issues it is cited on

revision under section 263malabar industrialerroneous and prejudicialincome-tax officersection 263section 26section 142(1)section 143(3)indiainterest

Judgments citing Sesa Starlite Ltd. v. CIT

AMBUJA CEMENTS LIMITED,MUMBAI vs. PCIT, MUMBAI-3, MUMBAI

ITA 3474/MUM/2025[2019-20]Status: DisposedITAT Mumbai05 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Sourabh Soparkar, AR (virtually appear)For Respondent: Shri Rajesh Kumar Yadav, (CIT-DR)
Section 143(3)Section 14ASection 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.3474/MUM/2025 (A.Y. 2019-20) Ambuja Cements Limited v/s. Principal Commissioner of Adani Corporate House, बनाम Income Tax, Mumbai 3, Shantigram Near Vaishnodevi Room No. 612, 6th Floor, Circle, SG Highway, Khodiyar Aayakar Bhavan, Maharishi Gandhi Nagar, Gujarat Karve Road, Mumbai 382421, Gujarat 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACG0569P Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Sourabh Soparkar, AR (virtually appear)…

ASHISH NIRANJAN SHAH,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX -4,, PUNE

In the result, appeal of the assessee is dismissed

ITA 697/PUN/2019[2014-15]Status: DisposedITAT Pune13 Oct 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.697/Pun/2019 िनधा"रण वष" / Assessment Year : 2014-15 Ashish Niranjan Shah, The Pr.Cit-4, Pune. 39, Mantri Court, Dr.Ambedkar V Road, Next To Rto, Sangam, S Pune – 411001. Pan: Aidps 7682 K Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel, Irs – Cit-Dr Date Of Hearing 28/07/2023 Date Of Pronouncement 13/10/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Pr.Commissioner Of Income Tax-4, Pune Dated26.03.2019 Under Section 263 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Pr. Cit- 4, Pune Erred In Law & On Facts In Treating The Assessment Order U/S 143(3) Being Erroneous & Thereby Prejudicial To The Revenue U/S 263 Without Appreciating That, The Learned Ao Has Allowed Appellant'S Claim Of Business Loss Amounting To Rs.10,20,14,068/- Incurred On Account Of Default In Payment By Nsel, With Due Application Of Mind & Verification. The Learned Pr. Cit Erred In Holding That, Ao Has Not Carried Out Any Enquiry With Respect To Business Loss Claimed By The Appellant & Not Applied His Ashish Niranjan Shah [A]

Section 143(3)Section 263Section 43(5)

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.697/PUN/2019 िनधा"रण वष" / Assessment Year : 2014-15 Ashish Niranjan Shah, The Pr.CIT-4, Pune. 39, Mantri Court, Dr.Ambedkar V Road, Next to RTO, Sangam, s Pune – 411001. PAN: AIDPS 7682 K Appellant/ Assessee Respondent /Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Keyur Patel, IRS – CIT-DR Date of hearing 28/07/2023 Date of pronouncement 13/10/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This…

LAKME LEVER PRIVATE LIMITED ,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-PCIT,MUMBAI-1, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 1341/MUM/2022[2017-2018]Status: DisposedITAT Mumbai03 Apr 2023AY 2017-2018

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Lakme Lever Private Limited V. Pr.Cit, Mumbai -1 Unilever House 3Rd Floor, Room No. 330 B.D. Sawant Marg, Chakala Aayakar Bhavan Andheri (E), Mumbai - 400099 M.K. Road Mumbai - 400020 Pan: Aabcl5555B (Appellant) (Respondent) Assessee Represented By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala Department Represented By : Smt. Shailja Rai

Section 139(1)Section 143(3)Section 194JSection 263Section 32Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Lakme Lever Private Limited v. Pr.CIT, Mumbai -1 Unilever House 3rd Floor, Room No. 330 B.D. Sawant Marg, Chakala Aayakar Bhavan Andheri (E), Mumbai - 400099 M.K. Road Mumbai - 400020 PAN: AABCL5555B (Appellant) (Respondent) Assessee Represented by : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala Department Represented by : Smt. Shailja Rai Date of Hearing : 03.01.2023 Date of Pronouncement : 03.04.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Th…

SAROJ KUMAR MISHRA,ATHAGARARH vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee is allowed

ITA 31/CTK/2022[2017-18]Status: DisposedITAT Cuttack24 Aug 2022AY 2017-18

Bench: Shri George Mathan & Shri Arun Khodpiasaroj Kumar Mishra, Khuntuni, Athagarh, Dist : Cuttack-754029 Pan No.Abkpm 8302 N ………………Assessee Versus

Section 133(6)Section 143(3)Section 263

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Saroj Kumar Mishra, Khuntuni, Athagarh, Dist : Cuttack-754029 PAN No.ABKPM 8302 N ………………Assessee Versus Pr.CIT, Bhubaneswar-1 ………………..Revenue Shri S.K.Sarangi, Advocate for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 24/08/2022 Date of Pronouncement : 24/08/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee a…

ABHUSHAN JEWELLERYS (INDIA ) PVT. LTD,MUMBAI vs. PR. CIT -4, MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 793/MUM/2022[2017-18]Status: DisposedITAT Mumbai12 Aug 2022AY 2017-18
Section 142(1)Section 143(3)Section 263

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 793/Mum/2022 (A.Y. 2017-18) Vs. PCIT-4 Abhushan Jewellery (India) Pvt. Ltd. Room No. 629 Office No.4, 2nd Floor 6th Floor Building No. 74A, Sheikh Aayakar Bhavan Memon Street, Zaveri M.K. Road Bazaar, Mumbai-400 002. Mumbai-400 020. PAN : MUMM18849F (Appellant) (Respondent) Assessee by Shri Devendra Jain Department by Smt. Shailja Rai Date of Hearing 13.07.2022 Date of Pronouncement 12.08.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated…

ASIAN STAR COMPANY LTD,MUMBAI vs. PCIT (CENTRAL), MUMBAI-1, MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 710/MUM/2022[2017-18]Status: DisposedITAT Mumbai12 Aug 2022AY 2017-18
Section 142(1)Section 143(3)Section 263Section 80I

…THE INCOME TAX APPELLATE TRIBUNAL “A” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 710/Mum/2022 (A.Y. 2017-18) Vs. PCIT (Central)-1 Asian Star Company Ltd. 114-C, Mittal Court 1001, 10th Floor Nariman Point Pratishtha Bhavan Mumbai-400 021. Old CGO Building Annexe, M.K. Road PAN : AAACA4856B Mumbai-400 020. (Appellant) (Respondent) Assessee by Shri Suchek Anchaliya Department by Ms. Shailja Rai Date of Hearing 17.07.2022 Date of Pronouncement 12.08.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the revision order dated 31.3.2022 pas…

RAVI METALLICS LIMITED,ROURKELA vs. PR.CIT, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 34/CTK/2021[2014-15]Status: DisposedITAT Cuttack05 Jul 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaravi Metallics Limited, I/10, Civil Township, Rourkela-769004 Pan No.Adqps 4031 G ………………Assessee Versus Pr.Cit, Sambalpur ………………..Revenue Shri P.R.Mohanty, Ar For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Passed U/S.263 Of The Act In Case No.Pcit/Sbp/263/26/2018-19, Dated 29.03.2019 For The Assessment Year 2014-2015. Heard On The Question Of Condonation Of Delay 2. On Perusal Of The Record, We Found That The Appeal Of The Assessee Is Barred By 686 Days. In This Regard, Ld. Ar Filed An Application Along With Affidavit For Condonation Of Delay, Wherein It Has Been Submitted That The Delay Occurred In Filing The Present Appeal Is Neither Intentional Nor Deliberate But Due To Unfortunate & Unavoidable Circumstances Beyond

Section 253Section 263

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Ravi Metallics Limited, I/10, Civil Township, Rourkela-769004 PAN No.ADQPS 4031 G ………………Assessee Versus Pr.CIT, Sambalpur ………………..Revenue Shri P.R.Mohanty, AR for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 30/05/2022 Date of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the ord…

M/S. L.A.DEVELOPERS,BHUBANESWAR vs. CIT, BHUBANESWAR

In the result, appeal of the assessee stands dismissed

ITA 273/CTK/2015[2008-09]Status: DisposedITAT Cuttack09 May 2022AY 2008-09

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-2009 2009 M/S. M/S. L.A.Developers, L.A.Developers, Hig Hig-47, Vs. Cit, 2Nd Floor, Floor, Jayadev Jayadev Bhubaneswar. Bhubaneswar. Vihar, Bhubaneswar. Vihar, Bhubaneswar. Pan/Gir No. No.Aacfl 6157 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.C.Sethi, Ar , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 02 /6/ 20 / 2022 Date Of Pronouncement : 02 / /6/2022 O R D E R

For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri M.k.Gautam
Section 255Section 255(7)Section 255(8)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-2009 2009 M/s. M/s. L.A.Developers, L.A.Developers, HIG HIG-47, Vs. CIT, 2ND FLOOR, FLOOR, Jayadev Jayadev Bhubaneswar. Bhubaneswar. Vihar, Bhubaneswar. Vihar, Bhubaneswar. PAN/GIR No. No.AACFL 6157 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri P.C.Sethi, AR , AR…

KALLAM SPINNING LIMITED,,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,, GUNTUR

In the result, appeal of the assessee is allowed for statistical purpose

ITA 152/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam01 Mar 2021AY 2013-14

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.152/Viz/2018 (निर्धारण वर्ा/Assessment Year:2013-14) M/S Kallam Textiles Ltd Vs. Asst.Commissioner Of (Earlier Known As Income Tax M/S Kallam Spinning Ltd.) Circle-(1) Chowdavaram Guntur Guntur [Pan : Aaack9363M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit, Dr सुिवधई की तधरीख / Date Of Hearing : 03.03.2021 घोर्णध की तधरीख/Date Of Pronouncement : 10.03.2021 आदेश /O R D E R Per D.S.Sunder Singh: This Appeal Is Filed By The Assessee Against The Order Of The Principal Commissioner Of Income Tax (Pr.Cit), Guntur Dated 22.03.2018 For The Assessment Year (A.Y.) 2013-14. 2

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri D.K.Sonowal, CIT, DR
Section 115JSection 143(3)Section 263Section 80I

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.152/Viz/2018 (निर्धारण वर्ा/Assessment Year:2013-14) M/s Kallam Textiles Ltd Vs. Asst.Commissioner of (earlier known as Income Tax M/s Kallam Spinning Ltd.) Circle-(1) Chowdavaram Guntur Guntur [PAN : AAACK9363M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shr…

Sesa Starlite Ltd. v. CIT (123 Taxmann.com 217) — Cited in 9 Judgments | BharatTax