Shri Nagesh Chunder v. CIT

113 ITR 208High Court1978#8688 most cited

What is Shri Nagesh Chunder v. CIT authority for?

An industrial undertaking cannot claim relief under Section 80J if it does not satisfy the prescribed conditions in the initial year, even if it satisfies them in subsequent years.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT v. Satellite Engineering Ltd · 113 ITR 208 · Section 80J · industrial undertaking · initial year · prescribed conditions · subsequent years · eligibility for relief

Judgments citing Shri Nagesh Chunder v. CIT

Genesys International Corporation Ltd., Mumbai vs. DCIT, CPC, Banglore

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

ITA 440/MUM/2023[2018-19]Status: DisposedITAT Mumbai10 Jul 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Gagan Goyalgenesys International Corporation Ltd, 73A, Sdf Iii, 2Nd Floor, Seepz, Mumbai-400 096 Pan: Aaaca4528L ...... Appellant Vs. Dcit-Cpc Bangalore, Karnataka-560500 ..... Respondent

For Appellant: Shri Nishit Gandhi & Ms. Madhuri TambeFor Respondent: Shri Nihal Ranjan Samal, Sr. DR
Section 10ASection 115JSection 143(1)Section 143(2)Section 143(3)Section 250Section 36(1)

…the question again and decide to withhold or withdraw the relief which has been already once granted. The learned Advocate for the Revenue invited our attention to certain observations made by the Gujarat High Court in CIT v. Satellite Engineering Ltd. [1978] 113 ITR 208, where the Court was concerned with the question, whether an industrial undertaking which did not satisfy the prescribed conditions so as to entitle itself to the relief under section 80J in the initial year can successfully claim the relief if the prescribed conditions are satisfied in the subsequent years. We do not think that this decision of…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals facility ought to be allowed to the appellant. To buttress his submissions the ld Counsel relied on the following decisions;  Shri Nagesh Chunder Vs CIT 358 ITR 521 (Mad),  CIT Vs Satellite Engineering Ltd (113 ITR 208 Gujarat),  PCIT Vs Maps Enzymes Ltd [2019] 111 taxmann.com 73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thu…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals facility ought to be allowed to the appellant. To buttress his submissions the ld Counsel relied on the following decisions;  Shri Nagesh Chunder Vs CIT 358 ITR 521 (Mad),  CIT Vs Satellite Engineering Ltd (113 ITR 208 Gujarat),  PCIT Vs Maps Enzymes Ltd [2019] 111 taxmann.com 73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thu…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals facility ought to be allowed to the appellant. To buttress his submissions the ld Counsel relied on the following decisions;  Shri Nagesh Chunder Vs CIT 358 ITR 521 (Mad),  CIT Vs Satellite Engineering Ltd (113 ITR 208 Gujarat),  PCIT Vs Maps Enzymes Ltd [2019] 111 taxmann.com 73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thu…

Enviro Technology Ltd., Ankleshwar vs. The Additional Commissioner of Income Tax, Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals facility ought to be allowed to the appellant. To buttress his submissions the ld Counsel relied on the following decisions;  Shri Nagesh Chunder Vs CIT 358 ITR 521 (Mad),  CIT Vs Satellite Engineering Ltd (113 ITR 208 Gujarat),  PCIT Vs Maps Enzymes Ltd [2019] 111 taxmann.com 73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thu…

Enviro Technology Ltd., Ankleshwar vs. Asstt. Commissioner of Income Tax., Bharuch

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals facility ought to be allowed to the appellant. To buttress his submissions the ld Counsel relied on the following decisions;  Shri Nagesh Chunder Vs CIT 358 ITR 521 (Mad),  CIT Vs Satellite Engineering Ltd (113 ITR 208 Gujarat),  PCIT Vs Maps Enzymes Ltd [2019] 111 taxmann.com 73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thu…

Enviro Technology Ltd., Ankleshwar vs. Asstt. Commissioner of Income Tax, Bharuch

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals facility ought to be allowed to the appellant. To buttress his submissions the ld Counsel relied on the following decisions;  Shri Nagesh Chunder Vs CIT 358 ITR 521 (Mad),  CIT Vs Satellite Engineering Ltd (113 ITR 208 Gujarat),  PCIT Vs Maps Enzymes Ltd [2019] 111 taxmann.com 73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thu…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals facility ought to be allowed to the appellant. To buttress his submissions the ld Counsel relied on the following decisions;  Shri Nagesh Chunder Vs CIT 358 ITR 521 (Mad),  CIT Vs Satellite Engineering Ltd (113 ITR 208 Gujarat),  PCIT Vs Maps Enzymes Ltd [2019] 111 taxmann.com 73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thu…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…2014 Enviro Technology Ltd. Vs ACIT &7Ors. appeals facility ought to be allowed to the appellant. To buttress his submissions the ld Counsel relied on the following decisions;  Shri Nagesh Chunder Vs CIT 358 ITR 521 (Mad),  CIT Vs Satellite Engineering Ltd (113 ITR 208 Gujarat),  PCIT Vs Maps Enzymes Ltd [2019] 111 taxmann.com 73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 21. On the other hand the Ld. Sr DR for the revenue supported the order of the lower authorities. The assessee has not established new undertaking. Thu…

The ACIT, Bharuch Circle, Bharuch vs. Bharuch Enviro Infrastructure Ltd., Ankleshwar

In the result, this ground of appeal is allowed for statistical purpose

ITA 1867/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

…der section 80-IA in respect of the infrastructure facility ought to be allowed to the appellant. To buttress his submissions the ld Counsel relied on the following decisions;  Shri Nagesh Chunder Vs CIT 358 ITR 521 (Mad),  CIT Vs Satellite Engineering Ltd (113 ITR 208 Gujarat),  PCIT Vs Maps Enzymes Ltd [2019] 111 taxmann.com 73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 24 ITA Nos1849 & 1867/AHD/2014 (A.Y. 08-09) Bharuch Enviro Infrastructure Ltd. 18. On the other hand the ld Sr DR for the revenue submits that the ass…

Bharuch Enviro Infrastructure Ltd., Bharuch vs. The Dy.CIT., Bharuch Circle, Bharuch

In the result, this ground of appeal is allowed for statistical purpose

ITA 1849/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

…der section 80-IA in respect of the infrastructure facility ought to be allowed to the appellant. To buttress his submissions the ld Counsel relied on the following decisions;  Shri Nagesh Chunder Vs CIT 358 ITR 521 (Mad),  CIT Vs Satellite Engineering Ltd (113 ITR 208 Gujarat),  PCIT Vs Maps Enzymes Ltd [2019] 111 taxmann.com 73 (Gujarat High Court),  Saurashtra Cement & Chemical Ltd Vs CIT (123 ITR 669) (Gujarat),  CIT Vs Paul Brothers (216 ITR 548 Bombay). 24 ITA Nos1849 & 1867/AHD/2014 (A.Y. 08-09) Bharuch Enviro Infrastructure Ltd. 18. On the other hand the ld Sr DR for the revenue submits that the ass…

Soex India P.Ltd, Mumbai vs. Asst CIT Cen Cir 44, Mumbai

In the result, all the appeals are treated as allowed, for statistical purpose

ITA 3874/MUM/2013[2006-07]Status: DisposedITAT Mumbai15 Feb 2017AY 2006-07

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

Section 10BSection 10B(2)(iii)Section 143(3)Section 80ISection 80J

…of its eligibility to claim the benefit in any subsequent year. Reliance was placed by him on the following judgments:- 1. CIT vs Orissa Cement Ltd (2002) 254 ITR 24 (Del) 4 ITA 38764-3877/Mum/2013 ITA 402/Mum/2015 2. CIT vs Satellite Engineering Ltd (1978) 113 ITR 208 (Guj) 3. CIT vs Gopal Plastics (P) Ltd (1995) 215 ITR 136 (Mad) 4. CIT vs Micro Instruments Co (2016) 388 ITR 46 (P&H) 5. Advani Oerlikon Pvt Ltd vs CIT 18 Taxmann 106 (Bom), 5. Per contra, the Ld. DR vehemently opposed the arguments of the assessee and submitted that no finding has been recorded by any of the authorities below that percentage of…

Shri Nagesh Chunder v. CIT (113 ITR 208) — Cited in 12 Judgments | BharatTax