Shri Digvijay Cement Co. Ltd. v. CIT

36 Taxmann.com 14High Court2013#15761 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 250 Section 143(2)Section 143(3)Section 14A Section 234A Section 234B Section 234C Section 234D

Issues it is cited on

company india document interest

Judgments citing Shri Digvijay Cement Co. Ltd. v. CIT

ALTFORT MERCHANTS PVT. LTD., ,KOLKATA vs. ITO, WARD 1(1), KOLKATA

In the result, appeal filed by the assessee is allowed

ITA 834/KOL/2025[2015-2016]Status: DisposedITAT Kolkata04 Jul 2025AY 2015-2016

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH”, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 834/KOL/2025 (Assessment Year 2015-16) Altfort Merchants Pvt. Ltd., Room No. 320, 3rd Floor, 7/1A, Grant Lane - 700012 [PAN: AAICA9847L] ……..…...…………….... Appellant vs. Income Tax Officer, Ward 1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ................................. Respondent Appearances by: Assessee represented by : Sunil Surana, FCA Department represented by : Bonnie Debbarma, Addl. CIT, Sr. DR Date of concluding the hearing : 24.0…

ASSAM VALLEY FINANCE AND INVESTMENTS PVT LTD,GUWAHATI vs. D.C.I.T., CIRCLE 1, GUWAHATI

Appeal of the assessee is allowed

ITA 169/GTY/2024[2018-2019]Status: DisposedITAT Guwahati19 Mar 2025AY 2018-2019

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(2)Section 143(3)Section 234Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 169/GTY/2024 Assessment Year: 2018-19 Assam Valley Finance and Investments Pvt. Ltd., House No. 7, 3rd Floor, Seujpur, Khanapara C/O- Manik Deka, Kamrup Metro, Kamrup Guwahati (Assam) - 781022 [PAN: AABCA6974B] .....................…...……………....Appellant vs. D.C.I.T, Circle-1, Guwahati, Aayakar Bhawan, Christian Basti, G.S. Road, Assam - 781005 ............…..….................... Respondent Appearances by: Assessee represented by : M…

ASST CIT 18(1), MUMBAI vs. ANAND KESHAV SHEJWAL, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 5516/MUM/2015[2012-13]Status: DisposedITAT Mumbai12 Aug 2022AY 2012-13

Bench: Shri G.S. Pannu & Shri Vikas Awasthy: A.Y : 2012-13 Asst. Commissioner Of Income Vs. Anand Keshav Shejwal Tax-18(1), Mumbai. (Appellant) 33/35, Ground Floor, Matru Vatsalya, 2Nd Fofal Wadi, Bhuleshwar, Mumbai 400 002. Pan : Aaatc7307E (Respondent)

For Appellant: Shri Mehul JainFor Respondent: Shri Vipul Joshi

Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER : A.Y : 2012-13 Asst. Commissioner of Income Vs. Anand Keshav Shejwal Tax-18(1), Mumbai. (Appellant) 33/35, Ground floor, Matru Vatsalya, 2nd Fofal Wadi, Bhuleshwar, Mumbai 400 002. PAN : AAATC7307E (Respondent) Appellant by : Shri Mehul Jain Respondent by : Shri Vipul Joshi Date of Hearing : 17/06/2022 Date of Pronouncement : 12/08/2022 O R D E R This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-29, Mumbai (in short ‘the CIT(A)’…

SHRI TUSHARBHAI MANSHUKHBHAI DESAI,,RAJKOT vs. THE ITO-WARD 1(1)(5),, RAJKOT

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

ITA 391/RJT/2018[2010-11]Status: HeardITAT Rajkot13 Jul 2022AY 2010-11

For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 143(3)Section 148Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2010-11 Shri Tusharbhai The ITO, Mahasukhlal Desai, Ward-1(1)(5), M/s. Unique Engineers, Vs Rajkot 2-Navalnagar, Rajkot (Respondent) PAN: AAATS9403R (Appellant) Assessee by: Shri R.D. Lalchandani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 29-06-2022 Date of pronouncement : 13-07-2022 आदेश/ORDER PER BENCH:- This assessee’s appeal arises from order of the Ld. CIT (A)-1, Rajkot dated 04-09-2018, in proceedings under section1…

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT vs. M/S. JIVRAJ TEA COMPANY,, SURAT

In the result, appeal of the Revenue is dismissed

ITA 2343/AHD/2016[2013-14]Status: DisposedITAT Surat01 Mar 2019AY 2013-14

Bench: Shri Kul Bharat & Shri O.P.Meenaआ.अ.सं./I.T.A. No.2343/Ahd/2016 "नधा"रण वष"/Assessment Year : 2013-14 The Deputy Commissioner Vs. Jivraj Tea Company, Of Income Tax, 5/258-259, Jivraj Chambers, Circle – 2(3), Surat. Ruwala Tekra, Bhagal, Surat. [Pan: Aacfj 2236 R] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee By Shri Rasesh Shah – Ca राज"व क" ओर से /Revenue By Shri Prasoon Kabra – Cit-Dr

Section 40A(2)(b)Section 80I

…DCIT, Circle – 2(3), Surat Vs. Jivraj Tea Company /ITA No.2343/Ahd/2016/A.Y. 2013-14 Page 1 of 11 आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A. No.2343/AHD/2016 "नधा"रण वष"/Assessment Year : 2013-14 The Deputy Commissioner Vs. Jivraj Tea Company, of Income Tax, 5/258-259, Jivraj Chambers, Circle – 2(3), Surat. Ruwala Tekra, Bhagal, Surat. [PAN: AACFJ 2236 R] अपीलाथ" Appellant ""यथ"/Respondent "नधा"रती क" ओर से /Assessee by Shri Rasesh Shah – CA राज"व क" ओर से /Revenue by Sh…

DEEPAK CABLES (INDIA) LTD.,,BANGALORE vs. ADDL..C.I.T., BANGALORE

In the result, the assessee’s appeal is partly allowed and the

ITA 493/BANG/2014[2010-11]Status: DisposedITAT Bangalore05 May 2017AY 2010-11

Bench: Shri. Vijay Pal Rao

For Appellant: Shri. Suresh Muthukrishnan, CAFor Respondent: Shri. Sanjay Kumar, CIT-III

Section 143(3)Section 14A

…ITA.493& 669/Bang/2014 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T.A No.493/Bang/2014 (Assessment Year : 2010-11) Deepak Cable (India) Ltd, No.7, N8, Iyengar Street, Seshadripuram, Bengaluru 560 020 .. Appellant PAN : AAACD6466C v. Additional Commissioner of Income Tax, Range-11, Bengaluru .. Respondent I.T.A No.669/Bang/2014 (Assessment Year : 2010-11) Additional Commissioner of Income Tax, Range-11, Bengaluru .. Appellant v Deepak Cable (India) Ltd, No.7, N8, Iyengar Street, Seshadr…