Shree Commercial Ltd. v. CIT

104 TTJ 213Income Tax Appellate Tribunal2006#21876 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2021.

Judgments citing Shree Commercial Ltd. v. CIT

M/S. Abbott Cold Storages Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Appeal of the assessee is allowed

ITA 5819/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Mar 2021AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 271(1)(c)

…td. v. ACIT. 2020-TII-412-ITAT-Delhi-TP. 9. Suresh Dutt Malhotra v. ACIT 2019-TIOL-486-ITAT-Delhi. 5 The Ld. AR also referred some of the relevant judgments that are: (i) DC IT v, Roger Enterprises Ltd. 2012-TIOL-515 ITAT-Delhi (ii) DCIT v. Saraya Industries 104 TTJ 213 (Delhi). The Ld. AR submitted that no faults have been found in the explanation offered by the assessee. Therefore, Explanation 1 to section 271(1 )(c) has no application on the facts of the assessee’s ease and the learned CIT(A)' s reference on Explanation 1 to section 271(l)(c) is totally misplaced and legally not maintainable. As regards the c…

Video Electronics Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the Assessee’s Quantum Appeal being ITA No

ITA 133/DEL/2011[1990-91]Status: DisposedITAT Delhi03 Mar 2016AY 1990-91

Bench: Shri H. S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Gurjeet Singh, CA & Sh. Mukesh Sharma, CAFor Respondent: Sh. Sarabjeet singh, Sr. DR
Section 143(3)Section 144Section 147Section 234ASection 254Section 271(1)(c)Section 32ASection 80I

…wing decisions:- a) Reliance Industries Ltd. Vs. ACIT (2013) 38 CCH 17 (Mum Tb) b) CIT vs. Rampur Engg. Ltd. (2010) 187 Taxman 171 (Delhi) 6 c) Shree Commercial Ltd. Vs. CIT (2009) 308 ITR 0406 (Mumbai High Court) d) DCIT vs. Saraya Industries Ltd. (2006) 104 TTJ 213 (Delhi) e) CIT vs. Reliance Petroproducts (P) Ltd. (2010) 322 ITR 158 (SC). 11. On the other hand, Ld. DR relied upon the order of the authorities below and requested that the Appeal of the Assessee may be dismissed. 12. We have heard both the parties and perused the records, especially the orders of the authorities below. 12.1 We find that L…

Video Electronics Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the Assessee’s Quantum Appeal being ITA No

ITA 132/DEL/2011[1990-91]Status: DisposedITAT Delhi03 Mar 2016AY 1990-91

Bench: Shri H. S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Gurjeet Singh, CA & Sh. Mukesh Sharma, CAFor Respondent: Sh. Sarabjeet singh, Sr. DR
Section 143(3)Section 144Section 147Section 234ASection 254Section 271(1)(c)Section 32ASection 80I

…wing decisions:- a) Reliance Industries Ltd. Vs. ACIT (2013) 38 CCH 17 (Mum Tb) b) CIT vs. Rampur Engg. Ltd. (2010) 187 Taxman 171 (Delhi) 6 c) Shree Commercial Ltd. Vs. CIT (2009) 308 ITR 0406 (Mumbai High Court) d) DCIT vs. Saraya Industries Ltd. (2006) 104 TTJ 213 (Delhi) e) CIT vs. Reliance Petroproducts (P) Ltd. (2010) 322 ITR 158 (SC). 11. On the other hand, Ld. DR relied upon the order of the authorities below and requested that the Appeal of the Assessee may be dismissed. 12. We have heard both the parties and perused the records, especially the orders of the authorities below. 12.1 We find that L…