Shah Construction Co. Ltd. v. Commissioner

188 ITR 537High Court1991#19634 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2020 to 2023.

Judgments citing Shah Construction Co. Ltd. v. Commissioner

The Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham vs. M/S P.C. Patel & Co., Bhuj

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 194/RJT/2018[2014-15]Status: DisposedITAT Rajkot05 Jul 2023AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)

…vehicles. The High Court held in the decision at page 160 that the Department could not take contradictory stands. The decision of Bombay High Court in the case of Shall Construction Ltd. Bombay High Court in Shah Construction Co. Ltd. v. Commissioner (1991) 188 ITR 537 (Bom.) relates to development rebate in the case of dumpers. It has been specifically observed in the aforesaid decision that it was the assessee's case that dumpers had been purchased to secure an "efficient system of transport". It was found in said decision as a fact, that dumpers were identical to trucks except for some minor variation. It wa…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhidham vs. M/S H.D. Enterprise, Bhuj

The appeals of the Revenue are dismissed

ITA 237/RJT/2016[2013-14]Status: DisposedITAT Rajkot28 Feb 2020AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysr. Asstt. Name Of Name Of Ita No. No. Year Appellant Respondent Deputy Commissioner Of M/S. H.D. Income-Tax, Enterprise, 1St Floor, Pooja 1. 110/Rjt/2016 2011-12 Gandhidham Circle, Complex, Station Gandhidham- Road, Bhuj-Kutch Kutch Assistant Commissioner Of Income-Tax 2. 205/Rjt/2016 2012-13 Gandhidham -Do- Circle, Gandhidham- Kutch 3. 237/Rjt/2016 2013-14 -Do- -Do- (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri M. N. Maurya, Cit Dr ""यथ" क" ओर से/Respondent By : Shri D. M. Rindani, Ar सुनवाई क" तार"ख / Date Of Hearing 25/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: These Appeals Filed By The Revenue Are Directed Against The Orders Dated 11.01.2016, 03.03.2016 & 25.04.2016 Passed By The Ld. Cit(A)-3, Rajkot Arising Out Of The Orders All Dated 24.03.2014 Passed By The Ita Nos.110,205&237/Rjt/2016 A.Y.2011-12,2012-13&2013-14 Assessing Officer, Gandhidham Under Sections 143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As “The Act”) For A.Ys. 2011-12, 2012- 13 & 2013-14 Respectively. Since All The Appeals Relate To The Same Assessee & The Issues Are Identical, These Are Heard Analogously & Are Being Disposed By A Common Order.

For Appellant: Shri M. N. Maurya, CIT DRFor Respondent: Shri D. M. Rindani, AR

…vehicles . The High Court held in the decision at page 160 that the Department could not take contradictory stands. The decision of Bombay High Court in the case of Shah Construction Ltd. Bombay High Court in Shah Construction Co. Ltd. v. Commissioner (1991) 188 ITR 537 (Born.) relates to development rebate in the case of dumpers. It has been specifically observed in the aforesaid decision that it was the assessee's case that dumpers had been purchased to secure an "efficient system of transport". It was found in said decision as a fact, that dumpers were identical to trucks except for some minor variation. It w…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhidham vs. M/S H.D. Enterprise, Bhuj

The appeals of the Revenue are dismissed

ITA 205/RJT/2016[2012-13]Status: DisposedITAT Rajkot28 Feb 2020AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysr. Asstt. Name Of Name Of Ita No. No. Year Appellant Respondent Deputy Commissioner Of M/S. H.D. Income-Tax, Enterprise, 1St Floor, Pooja 1. 110/Rjt/2016 2011-12 Gandhidham Circle, Complex, Station Gandhidham- Road, Bhuj-Kutch Kutch Assistant Commissioner Of Income-Tax 2. 205/Rjt/2016 2012-13 Gandhidham -Do- Circle, Gandhidham- Kutch 3. 237/Rjt/2016 2013-14 -Do- -Do- (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri M. N. Maurya, Cit Dr ""यथ" क" ओर से/Respondent By : Shri D. M. Rindani, Ar सुनवाई क" तार"ख / Date Of Hearing 25/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: These Appeals Filed By The Revenue Are Directed Against The Orders Dated 11.01.2016, 03.03.2016 & 25.04.2016 Passed By The Ld. Cit(A)-3, Rajkot Arising Out Of The Orders All Dated 24.03.2014 Passed By The Ita Nos.110,205&237/Rjt/2016 A.Y.2011-12,2012-13&2013-14 Assessing Officer, Gandhidham Under Sections 143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As “The Act”) For A.Ys. 2011-12, 2012- 13 & 2013-14 Respectively. Since All The Appeals Relate To The Same Assessee & The Issues Are Identical, These Are Heard Analogously & Are Being Disposed By A Common Order.

For Appellant: Shri M. N. Maurya, CIT DRFor Respondent: Shri D. M. Rindani, AR

…vehicles . The High Court held in the decision at page 160 that the Department could not take contradictory stands. The decision of Bombay High Court in the case of Shah Construction Ltd. Bombay High Court in Shah Construction Co. Ltd. v. Commissioner (1991) 188 ITR 537 (Born.) relates to development rebate in the case of dumpers. It has been specifically observed in the aforesaid decision that it was the assessee's case that dumpers had been purchased to secure an "efficient system of transport". It was found in said decision as a fact, that dumpers were identical to trucks except for some minor variation. It w…

The Dy. Commr. of Income Tax, Gandhidham Circle, Gandhidham vs. M/S H.D. Enterprise, Bhuj

The appeals of the Revenue are dismissed

ITA 110/RJT/2016[2011-12]Status: DisposedITAT Rajkot28 Feb 2020AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysr. Asstt. Name Of Name Of Ita No. No. Year Appellant Respondent Deputy Commissioner Of M/S. H.D. Income-Tax, Enterprise, 1St Floor, Pooja 1. 110/Rjt/2016 2011-12 Gandhidham Circle, Complex, Station Gandhidham- Road, Bhuj-Kutch Kutch Assistant Commissioner Of Income-Tax 2. 205/Rjt/2016 2012-13 Gandhidham -Do- Circle, Gandhidham- Kutch 3. 237/Rjt/2016 2013-14 -Do- -Do- (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से / Appellant By : Shri M. N. Maurya, Cit Dr ""यथ" क" ओर से/Respondent By : Shri D. M. Rindani, Ar सुनवाई क" तार"ख / Date Of Hearing 25/02/2020 घोषणा क" तार"ख /Date Of Pronouncement 28/02/2020 आदेश / O R D E R Per Bench: These Appeals Filed By The Revenue Are Directed Against The Orders Dated 11.01.2016, 03.03.2016 & 25.04.2016 Passed By The Ld. Cit(A)-3, Rajkot Arising Out Of The Orders All Dated 24.03.2014 Passed By The Ita Nos.110,205&237/Rjt/2016 A.Y.2011-12,2012-13&2013-14 Assessing Officer, Gandhidham Under Sections 143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As “The Act”) For A.Ys. 2011-12, 2012- 13 & 2013-14 Respectively. Since All The Appeals Relate To The Same Assessee & The Issues Are Identical, These Are Heard Analogously & Are Being Disposed By A Common Order.

For Appellant: Shri M. N. Maurya, CIT DRFor Respondent: Shri D. M. Rindani, AR

…vehicles . The High Court held in the decision at page 160 that the Department could not take contradictory stands. The decision of Bombay High Court in the case of Shah Construction Ltd. Bombay High Court in Shah Construction Co. Ltd. v. Commissioner (1991) 188 ITR 537 (Born.) relates to development rebate in the case of dumpers. It has been specifically observed in the aforesaid decision that it was the assessee's case that dumpers had been purchased to secure an "efficient system of transport". It was found in said decision as a fact, that dumpers were identical to trucks except for some minor variation. It w…

Shah Construction Co. Ltd. v. Commissioner (188 ITR 537) — Cited in 4 Judgments | BharatTax