Shree Cement Ltd. v. Addl.CIT

49 Taxmann.com 274Income Tax Appellate Tribunal2014#11682 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149Section 151Section 2(24)(xviii)

Judgments citing Shree Cement Ltd. v. Addl.CIT

Sylvan Greens Private Limited, Jaipur vs. Deputy Commissioner of Income Tax Circle 6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 414/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Smt. Neelam Bhala, AdvocateFor Respondent: Shri Gorav Avasthi, JCIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 801C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No.414/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2015-16 Sylvan Greens Private Ltd. cuke The DCIT Vs. 4-A, Kamla Nehru Market Circle-6 East Ajmeri Gate, Jaipur – 302 004 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAFCS5914 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Smt. Neelam Bhala, Advocate jktLo dh vksjls…

DCIT CC-31, New Delhi vs. A.D. Hydro Power Ltd., New Delhi

In the result, all the appeals filed by the Revenue are dismissed

ITA 5934/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Jul 2022AY 2013-14

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A Nos. 5930 To 5934/Del/2019 िनधा"रणवष"/ Assessment Years: 2014-15 To 2017-18 & 2013-14

For Appellant: Shri P. K. Jain, C. AFor Respondent: Shri Amaresh Singh
Section 115J

…I.T.A. Nos. 5930 to 5934/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A Nos. 5930 TO 5934/Del/2019 िनधा"रणवष"/ Assessment Years: 2014-15 TO 2017-18 & 2013-14 DCIT, M/s. A.D. Hydro बनाम Power Ltd. Central Circle : 31, Vs. 40-41, Bhilwara Bhawan, Community Centre, New Delhi. New Friends Colony, New Delhi – 110 025. PAN No. AAECA6200D अपीलाथ" / Appellant ""यथ" / Respondent िनधा"रतीक"ओरसे /Assessee by : Shri P. K. Jain, C. A.; राज"वक"ओरसे / Department by : Shri Amaresh Sing…

DCIT CC-31, New Delhi vs. A.D. Hydro Power Ltd., New Delhi

In the result, all the appeals filed by the Revenue are dismissed

ITA 5933/DEL/2019[2017-18]Status: DisposedITAT Delhi13 Jul 2022AY 2017-18

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A Nos. 5930 To 5934/Del/2019 िनधा"रणवष"/ Assessment Years: 2014-15 To 2017-18 & 2013-14

For Appellant: Shri P. K. Jain, C. AFor Respondent: Shri Amaresh Singh
Section 115J

…I.T.A. Nos. 5930 to 5934/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A Nos. 5930 TO 5934/Del/2019 िनधा"रणवष"/ Assessment Years: 2014-15 TO 2017-18 & 2013-14 DCIT, M/s. A.D. Hydro बनाम Power Ltd. Central Circle : 31, Vs. 40-41, Bhilwara Bhawan, Community Centre, New Delhi. New Friends Colony, New Delhi – 110 025. PAN No. AAECA6200D अपीलाथ" / Appellant ""यथ" / Respondent िनधा"रतीक"ओरसे /Assessee by : Shri P. K. Jain, C. A.; राज"वक"ओरसे / Department by : Shri Amaresh Sing…

DCIT CC-31, New Delhi vs. A.D. Hydro Power Ltd., New Delhi

In the result, all the appeals filed by the Revenue are dismissed

ITA 5932/DEL/2019[2016-17]Status: DisposedITAT Delhi13 Jul 2022AY 2016-17

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A Nos. 5930 To 5934/Del/2019 िनधा"रणवष"/ Assessment Years: 2014-15 To 2017-18 & 2013-14

For Appellant: Shri P. K. Jain, C. AFor Respondent: Shri Amaresh Singh
Section 115J

…I.T.A. Nos. 5930 to 5934/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A Nos. 5930 TO 5934/Del/2019 िनधा"रणवष"/ Assessment Years: 2014-15 TO 2017-18 & 2013-14 DCIT, M/s. A.D. Hydro बनाम Power Ltd. Central Circle : 31, Vs. 40-41, Bhilwara Bhawan, Community Centre, New Delhi. New Friends Colony, New Delhi – 110 025. PAN No. AAECA6200D अपीलाथ" / Appellant ""यथ" / Respondent िनधा"रतीक"ओरसे /Assessee by : Shri P. K. Jain, C. A.; राज"वक"ओरसे / Department by : Shri Amaresh Sing…

DCIT CC-31, New Delhi vs. A.D. Hydro Power Ltd., New Delhi

In the result, all the appeals filed by the Revenue are dismissed

ITA 5931/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Jul 2022AY 2015-16

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A Nos. 5930 To 5934/Del/2019 िनधा"रणवष"/ Assessment Years: 2014-15 To 2017-18 & 2013-14

For Appellant: Shri P. K. Jain, C. AFor Respondent: Shri Amaresh Singh
Section 115J

…I.T.A. Nos. 5930 to 5934/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A Nos. 5930 TO 5934/Del/2019 िनधा"रणवष"/ Assessment Years: 2014-15 TO 2017-18 & 2013-14 DCIT, M/s. A.D. Hydro बनाम Power Ltd. Central Circle : 31, Vs. 40-41, Bhilwara Bhawan, Community Centre, New Delhi. New Friends Colony, New Delhi – 110 025. PAN No. AAECA6200D अपीलाथ" / Appellant ""यथ" / Respondent िनधा"रतीक"ओरसे /Assessee by : Shri P. K. Jain, C. A.; राज"वक"ओरसे / Department by : Shri Amaresh Sing…

DCIT CC-31, New Delhi vs. A.D. Hydro Power Ltd., New Delhi

In the result, all the appeals filed by the Revenue are dismissed

ITA 5930/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Jul 2022AY 2014-15

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A Nos. 5930 To 5934/Del/2019 िनधा"रणवष"/ Assessment Years: 2014-15 To 2017-18 & 2013-14

For Appellant: Shri P. K. Jain, C. AFor Respondent: Shri Amaresh Singh
Section 115J

…I.T.A. Nos. 5930 to 5934/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A Nos. 5930 TO 5934/Del/2019 िनधा"रणवष"/ Assessment Years: 2014-15 TO 2017-18 & 2013-14 DCIT, M/s. A.D. Hydro बनाम Power Ltd. Central Circle : 31, Vs. 40-41, Bhilwara Bhawan, Community Centre, New Delhi. New Friends Colony, New Delhi – 110 025. PAN No. AAECA6200D अपीलाथ" / Appellant ""यथ" / Respondent िनधा"रतीक"ओरसे /Assessee by : Shri P. K. Jain, C. A.; राज"वक"ओरसे / Department by : Shri Amaresh Sing…

Batliboi Ltd, Mumbai vs. DCIT Cir 2(1), Mumbai

In the result, appeal of the assessee is allowed in part

ITA 5428/MUM/2015[2011-12]Status: DisposedITAT Mumbai17 Feb 2021AY 2011-12

Bench: Shri M.Balaganesh, Am & Shri Pavan Kumar Gadale, Jm M/S. Batliboi Limited Vs. Dy. Cit, Circle 2(1) Bharat House, Aayakar Bhavan 5Th Floor, 104 5Th Floor, Mumbai-400001 Mumbai Samachar Marg Fort, Mumbai -400 001 Pan/Gir No. Aaacb4408L (Appellant) .. (Respondent)

Section 115JSection 143(3)Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ‘B‘ BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI PAVAN KUMAR GADALE, JM M/s. Batliboi Limited Vs. Dy. CIT, Circle 2(1) Bharat House, Aayakar Bhavan 5th Floor, 104 5th Floor, Mumbai-400001 Mumbai Samachar Marg Fort, Mumbai -400 001 PAN/GIR No. AAACB4408L (Appellant) .. (Respondent) Assessee by Shri S. Vankatraman Revenue by Shri Shishir Dhamija Date of Hearing 05/01/2021 Date of Pronouncement 17/02/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.5428/Mum/2015 for A.Y.2011-12 arises out of the order by the ld. Commissioner of Inc…

M/S. Ramgad Minerals & Mining Limited, Hospet vs. Assistant Commissioner of Income Tax, Circle - 1, Bellary

In the result appeal filed by assessee for A

ITA 1271/BANG/2019[2014-15]Status: DisposedITAT Bangalore04 Nov 2020AY 2014-15

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shree Vijay Mehta, C. AFor Respondent: Shree Muzaffar Hussain, CIT DR
Section 115Section 115JSection 37(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. 1270 & 1271/Bang/2019 Assessment years : 2013 – 14 & 2014 – 15 M/s Ramgad Minerals & Mining Limited, No. 1, Baldota Enclave, Abheraj Baldota ACIT Circle – 1, Road, Vs. Bellary Hospet – 583203 PAN : AAACR8532R APPELLANT RESPONDENT Assessee by : Shree Vijay Mehta, C. A. Revenue by : Shree Muzaffar Hussain, CIT DR Date of hearing : 29.09.2020 Date of Pronouncement : 04.11.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: Present appeals are filed by the assessee and…

M/S. Ramgad Minerals and Mining Limited, Hospet vs. Assistant Commissioner of Income Tax, Circle - 1, Bellary

In the result appeal filed by assessee for A

ITA 1270/BANG/2019[2013-14]Status: DisposedITAT Bangalore04 Nov 2020AY 2013-14

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shree Vijay Mehta, C. AFor Respondent: Shree Muzaffar Hussain, CIT DR
Section 115Section 115JSection 37(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. 1270 & 1271/Bang/2019 Assessment years : 2013 – 14 & 2014 – 15 M/s Ramgad Minerals & Mining Limited, No. 1, Baldota Enclave, Abheraj Baldota ACIT Circle – 1, Road, Vs. Bellary Hospet – 583203 PAN : AAACR8532R APPELLANT RESPONDENT Assessee by : Shree Vijay Mehta, C. A. Revenue by : Shree Muzaffar Hussain, CIT DR Date of hearing : 29.09.2020 Date of Pronouncement : 04.11.2020 O R D E R PER ARUN KUMAR GARODIA, A. M.: Present appeals are filed by the assessee and…

Shree Cement Ltd. v. Addl.CIT (49 Taxmann.com 274) — Cited in 9 Judgments | BharatTax