Simple Foods Products Ltd. v. CIT

84 Taxmann.com 239High Court2017#1742 most cited

What is Simple Foods Products Ltd. v. CIT authority for?

An assessee is entitled to the continuance of tax holiday relief for subsequent years if it was granted for the initial assessment year, and the Assessing Officer cannot refuse to continue the allowance without disturbing the relief for the initial year.

65

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Simple Foods Products Ltd v CIT · tax holiday relief · continuance of relief · initial assessment year · subsequent assessment years · section 80IA · section 80IB · deduction

Sections most often in play

Section 50CSection 14ASection 131Section 133ASection 143(2)Section 143(3)Section 148Section 234A

Issues it is cited on

section 2(29ba)section 115psection 80jjsection 80ia(4)(i)initial assessment yeardeduction under section 80iasection 80jjamat creditsection 80jdoctrine of mergersection 80icinterest under section 234c

Judgments citing Simple Foods Products Ltd. v. CIT

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 1849 & 1867/AHD/2014 (AY 2008-09) (Hearing in Virtual Court) Bharuch Enviro Infrastructure Dy. Commissioner of Income Ltd. Tax, Bharuch Circle 117-118,GIDC Estate, Bharuch-392001 Ankleshwar, Gujarat-393 002 PAN : AAACB 8075 F Vs Assistant Commissioner of income Bharuch Enviro Infrastructure Tax, Bharuch Circle, Above Bank Ltd. of Baroda, 117-118,GIDC Estate, Station Road, Bharuch-392001 Ankleshwar, Gujarat-393 002 Applicant Respondent Assessee by Shri Saurabh Sopar…

M/S Vimla Infrastructure (India) Private Limited, Raipur vs. Pr. Commissioner of Incometax-1, Raipur

In the result, appeal of the assessee is allowed

ITA 18/RPR/2021[2015-16]Status: DisposedITAT Raipur29 Sept 2021AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 18/Rpr/2021) ("नधा"रण वष" / Assessment Year : 2015-16)

For Appellant: Shri P. K. Mishra, CIT.DR
Section 143(3)Section 263Section 80Section 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI N. K. CHOUDHRY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 18/RPR/2021) ("नधा"रण वष" / Assessment Year : 2015-16) M/s. Vimla Infrastructure Pr. Commissioner of बनाम/ (India) Private Limited Income Tax -1 Vs. 1st Floor, Mohsin Market, Central Revenue Gurunanak Chowk, M. G. Building, Civil Lines, Road, Raipur (CG) - 492001 Raipur (CG)-492001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCV2677D .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Nikhilesh Begani, C.A. अपीलाथ" ओर से /Appellant by : Shri…

M/S.Advance Grp Cooling Towers Pvt.Ltd, Mumbai vs. Income Tax Officer-12(1)(1), Mumbai

In the result, both the appeals of assesses are allowed

ITA 3964/MUM/2018[2011-12]Status: DisposedITAT Mumbai17 Jul 2019AY 2011-12

Bench: Shri B.R. Baskaranassessment Year: 2011-12 Assessment Year: 2013-14

For Appellant: Shri Sanjay R. Parikh, ld.ARFor Respondent: Shri Chaitnya Anjaria, ld.DR
Section 10ASection 2

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI Before Shri B.R. Baskaran, Accountant Member Assessment Year: 2011-12 Assessment Year: 2013-14 M/s. Advance GRP Cooling I.T.O., 12(1)(1), Towers Pvt. Ltd. Vs. Aaykar Bhavan, M.K Road, 406 Span Center, R.K. Mission Mumbai Marg, Marg, Santacruz (W), Mumbai-400 054. PAN: AAECA8216G (Appellant) (Respondent) Appellant by: Shri Sanjay R. Parikh, ld.AR Respondent by : Shri Chaitnya Anjaria, ld.DR Date of Hearing : 17.07.2019 Date of Pronouncement : 17 -07-2019 O R D E R Per B.R. Baskaran, Accountant Member Both the appeals filed by the assessee are…

Manpasand Beverages Ltd., Vadodara vs. The Pr. CIT-2, Vadodara

In the result, the appeal is allowed

ITA 1209/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Jun 2019AY 2013-14

Bench: Us Is Engaged In The Business Of Manufacturing & Processing Fruit Juices. The Assessment In This Case, Under Section 143(3), Was Completed On 28Th March 2016. Subsequently, However, The Assessment Records Came Up For Perusal By The Learned Principal

Section 143(3)Section 263Section 80I

…ITA No.: 1209/Ahd/18 Assessment year: 2013-14 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar (Vice President) and Madhumita Roy (Judicial Member)] ITA No.: 1209/Ahd/18 Assessment year: 2013-14 Manpasand Beverages Limited ………………….……Appellant E 62, Manjusar GIDC, Manjusar Savli Road Vadodara 391 775 [PAN: AAHCM1210E] Vs Deputy Commissioner of Income Tax Circle 2(1)(2), Vadodara ……………..…........Respondent Appearances by Mukund Bakshi for the appellant MSA Khan for the respondent Date of concluding the hearing : March 25, 2019 Date of pronouncement : June 2…

Manpasand Beverages Ltd., Vadodara vs. The Pr. CIT-2, Vadodara

In the result, the appeal is allowed

ITA 1208/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad24 Jun 2019AY 2012-13

Bench: Us Is Engaged In The Business Of Manufacturing & Processing Fruit Juices. The Assessment In This Case, Under Section 143(3), Was Completed On 28Th October, 2015. Subsequently, However, The Assessment Records Came Up For Perusal By The Learned Principal

Section 143(3)Section 263Section 80I

…ITA No.: 1208/Ahd/18 Assessment year: 2012-13 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar (Vice President) and Madhumita Roy (Judicial Member)] ITA No.: 1208/Ahd/18 Assessment year: 2012-13 Manpasand Beverages Limited ………………….……Appellant E 62, Manjusar GIDC, Manjusar Savli Road Vadodara 391 775 [PAN: AAHCM1210E] Vs Deputy Commissioner of Income Tax Circle 2(1)(2), Vadodara ……………..…........Respondent Appearances by Mukund Bakshi for the appellant MSA Khan for the respondent Date of concluding the hearing : March 25, 2019 Date of pronouncement : June 24…