Shree Ram Vessel Scrap P. Ltd. v. Commissioner of Income-tax

355 ITR 255High Court2013#14127 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 115BBESection 127Section 142(1)Section 144Section 144CSection 153CSection 271(1)(c)Section 69

Issues it is cited on

section 124(1)section 124(3)(a)section 127(1)section 127(2)section 63section 124(3)section 124percentage completion methodsection 120permanent account numbereligible assesseesection 127

Judgments citing Shree Ram Vessel Scrap P. Ltd. v. Commissioner of Income-tax

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…erved as under:\n\"27 We have already noted the reasons for the transfer of assessment. We may\nrefer to a decision rendered by a Coordinate Bench of this Court in the case\nof Shree Ram Vessel Scrap P. Ltd. vs. Commissioner of Income-tax, reported in\n(2013) 355 ITR 255 (Guj), wherein this Court had upheld the stance of the\nRevenue that for effective and coordinative investigation, if otherwise established\non the record, the same can be a good NEUTRAL CITATION C/SCA/1841/2025\nORDER DATED: 03/03/2025 undefined ground for transfer of a case. It was\nobserved as under:\n\"20. Section 127 of the Act, as already n…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…observed as under: "27 We have already noted the reasons for the transfer of assessment. We may refer to a decision rendered by a Coordinate Bench of this Court in the case of Shree Ram Vessel Scrap P. Ltd. vs. Commissioner of Income-tax, reported in (2013) 355 ITR 255 (Guj), wherein this Court had upheld the stance of the Revenue that for effective and coordinative investigation, if otherwise established on the record, the same can be a good NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined ground for transfer of a case. It was observed as under: "20. Section 127 of the Act, as already noticed…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…observed as under: "27 We have already noted the reasons for the transfer of assessment. We may refer to a decision rendered by a Coordinate Bench of this Court in the case of Shree Ram Vessel Scrap P. Ltd. vs. Commissioner of Income-tax, reported in (2013) 355 ITR 255 (Guj), wherein this Court had upheld the stance of the Revenue that for effective and coordinative investigation, if otherwise established on the record, the same can be a good NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined ground for transfer of a case. It was observed as under: "20. Section 127 of the Act, as already noticed…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…observed as under: "27 We have already noted the reasons for the transfer of assessment. We may refer to a decision rendered by a Coordinate Bench of this Court in the case of Shree Ram Vessel Scrap P. Ltd. vs. Commissioner of Income-tax, reported in (2013) 355 ITR 255 (Guj), wherein this Court had upheld the stance of the Revenue that for effective and coordinative investigation, if otherwise established on the record, the same can be a good NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined ground for transfer of a case. It was observed as under: "20. Section 127 of the Act, as already noticed…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…observed as under: "27 We have already noted the reasons for the transfer of assessment. We may refer to a decision rendered by a Coordinate Bench of this Court in the case of Shree Ram Vessel Scrap P. Ltd. vs. Commissioner of Income-tax, reported in (2013) 355 ITR 255 (Guj), wherein this Court had upheld the stance of the Revenue that for effective and coordinative investigation, if otherwise established on the record, the same can be a good NEUTRAL CITATION C/SCA/1841/2025 ORDER DATED: 03/03/2025 undefined ground for transfer of a case. It was observed as under: "20. Section 127 of the Act, as already noticed…

SIKAR BIKANER HIGHWAY LIMITED,MUMBAI vs. ITO 14(3)(4), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6936/MUM/2018[2014-15]Status: DisposedITAT Mumbai20 Jan 2020AY 2014-15

Bench: Shri Pawan Singh & Shri S. Rifaur Rahman

For Appellant: Shri Sandeep Bhalla with Shri Saurabh Shah (AR)For Respondent: Shri Smiti Samant (CIT-DR)
Section 143(3)Section 234BSection 254(1)Section 56

…ing the interest income as Business Income followed the decision of Jaipur Bench in Infrastructure Development Company of Rajasthan Ltd. Vs. DCIT in ITA No. 628/JP/2014 dated 11.08.2016, Hon’ble Delhi High Court in Indian Oil Panipat Power Consortium vs. ITO (355 ITR 255(Del.), CIT vs. Facor Power Ltd. [2016] taxman.com 178 (Del.). Therefore, considering the decision of Tribunal in assessee’s own case for Assessment Year 2011- 12 and respectfully following the same, Ground No.1 to 3 of appeal are allowed. 8. Further, we have noted that in case of Jorabat Shillong Expressway Ltd. For Assessment Year 2010-11, whic…

JORABAT SHILLONG EXPRESSWAY LTD,MUMBAI vs. ITO 14(2)(1), MUMBAI

In the result, ground no.7 of the appeal is allowed

ITA 6695/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2019AY 2012-13

Bench: Shri Pawan Singh & Shri G. Manjunatha

For Appellant: Ms. Niti Agarwal (AR)For Respondent: Shri Rajeev Gubgotra (DR)
Section 234DSection 254(1)Section 37(1)

…of Jaipur Bench in Infrastructure Development Company of Rajasthan Ltd. Vs. DCIT in ITA No. 628/JP/2014 dated 11.08.2016, Hon’ble Delhi High Court in Indian Oil Panipat Power Consortium vs. 5 I.T.A. No.6695/Mum/2017- Jorabat Shillong Expressway Ltd. ITO (355 ITR 255(Del.), CIT vs. Facor Power Ltd. [2016] taxman.com 178 (Del.). Therefore, considering the decision of Tribunal in assessee’s own case for Assessment Year 2011-12 and respectfully following the same, Ground No.1 to 3 of appeal are allowed. 6. Ground No. 4 & 5 are raised in alternative to Ground No.1 to 3, which we have already allowed. Therefore…

Shree Ram Vessel Scrap P. Ltd. v. Commissioner of Income-tax (355 ITR 255) — Cited in 7 Judgments | BharatTax