Sirpur Paper Mills Ltd. v. Union of India

135 Taxmann.com 188High Court2022#16735 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 2016Section 14Section 14 of I & B CodeSection 143 (3) of Income-tax ActSection 143(3)Section 156ASection 156A of Income Tax ActSection 238

Issues it is cited on

section 31(1)section 238section 61statutory duesgoing concernsection 31section 156section 33miscellaneous applicationsection 23section 15transfer

Judgments citing Sirpur Paper Mills Ltd. v. Union of India

UNIVERSAL INDUSTRIAL EQUIPMENT AND TECHNICAL SERVICES PVT. LTD. ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2 , NAGPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 350/NAG/2023[2015-16]Status: DisposedITAT Nagpur17 Feb 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

Section 156ASection 254(1)Section 31(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 350/Nag/2023 (AY: 2015–16) (Physical hearing) Universal Industrial Equipment And DCIT, Circle – 2, Nagpur Technical Services Pvt. Ltd. Vs Aayakar Bhawan, Room No. 318, CPT Complex, Kamtee Road, Opp. 3rd Floor, Telangkhedi Road, R. C. Church, Near Patni Auto, Civil Lines, Nagpur, Maharashtra – 440001. Maharashtra – 440001. [PAN: AAACU3536C] Appellant / Assessee Respondent / Revenue Assessee by Miss. Veena Agrawal, CA Revenue by Shri Surjit Kumar Saha, Sr. DR Date…

UNIVERSAL INDUSTRIAL EQUIPMENT AND TECHNICAL SERVICES PVT. LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2 , NAGPUR

ITA 349/NAG/2023[2014-15]Status: DisposedITAT Nagpur17 Feb 2026AY 2014-15

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

Section 156ASection 254(1)Section 31(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR" BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 349/NAG/2023 (AY: 2014-15) ITA No. 350/Nag/2023 (AY: 2015–16) (Physical hearing) Universal Industrial Equipment And Technical Services Pvt. Ltd. CPT Complex, Kamtee Road, Opp. R. C. Church, Near Patni Auto, Maharashtra – 440001. [PAN: AAACU3536C] Appellant / Assessee Assessee by Revenue by Date of hearing Date of pronouncement DCIT, Circle – 2, Nagpur Vs Aayakar Bhawan, Room No. 318, 3rd Floor, Telangkhedi Road, Civil Lines, Nagpur, Maharashtra - 440001. Responde…

DY./ASSTT. COMMISSIONER OF INCOME TAX, CC-2, SURAT vs. M/S. SUMEET INDUSTRIES LTD, SURAT

In the result, the appeal filed by the Revenue is dismissed

ITA 201/SRT/2022[2017-18]Status: HeardITAT Surat13 Mar 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 201/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Assessee)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B Assessee By Shri Rasesh Shah, Ca Shri Ashok B. Koli, Cit(Dr) Respondent By 13/03/2023 Date Of Hearing Date Of Pronouncement 13/03/2023

Section 154Section 156Section 156ASection 31Section 31(1)Section 5Section 61

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No. 201/SRT/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Court Hearing) The DCIT, Central Circle-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Assessee)/(Revenue) (Respondent)/(Assessee) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECS2583B Assessee by Shri Rasesh Shah, CA Shri Ashok B. Koli, CIT(DR) Respondent by 13/03/2023 Date of Hearing Date of Pronouncement 13/03/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appea…

DY. COMMISSIONER OF INCOME TAX CENTRAL CIR.-2, SURAT vs. SUMEET INDUSTRIES LTD., SURAT

ITA 176/SRT/2021[2017-18]Status: DisposedITAT Surat13 Mar 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./It(Ss)A No. 38/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) (Virtual Court Hearing) Sumeet Industries Ltd., Vs. The Dcit, Central Circle-2, 504, Trividh Chambers, Opp. Fire Surat. Station, Ring Road, Surat-395002. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 46/Srt/2021 "नधा"रण वष"/Assessment Years: (2012-13) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 47/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./Ita No. 120/Srt/2021 "नधा"रण वष"/Assessment Years: (2015-16) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B

Section 143(3)Section 156ASection 31Section 31(1)Section 61

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./IT(SS)A No. 38/SRT/2021 "नधा"रण वष"/Assessment Year: (2014-15) (Virtual Court Hearing) Sumeet Industries Ltd., Vs. The DCIT, Central Circle-2, 504, Trividh Chambers, Opp. Fire Surat. Station, Ring Road, Surat-395002. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECS2583B आयकर अपील सं./IT(SS)A No. 46/SRT/2021 "नधा"रण वष"/Assessment Years: (2012-13) The DCIT, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Re…

DY. COMMISSIONER OF INCOME TAX CENTRAL CIR.-2, SURAT vs. SUMEET INDUSTRIES LTD., SURAT

ITA 120/SRT/2021[2015-16]Status: DisposedITAT Surat13 Mar 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./It(Ss)A No. 38/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) (Virtual Court Hearing) Sumeet Industries Ltd., Vs. The Dcit, Central Circle-2, 504, Trividh Chambers, Opp. Fire Surat. Station, Ring Road, Surat-395002. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 46/Srt/2021 "नधा"रण वष"/Assessment Years: (2012-13) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./It(Ss)A No. 47/Srt/2021 "नधा"रण वष"/Assessment Year: (2014-15) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B आयकर अपील सं./Ita No. 120/Srt/2021 "नधा"रण वष"/Assessment Years: (2015-16) The Dcit, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Revenue)/(Assessee) (Assessee)/(Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecs2583B

Section 143(3)Section 156ASection 31Section 31(1)Section 61

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./IT(SS)A No. 38/SRT/2021 "नधा"रण वष"/Assessment Year: (2014-15) (Virtual Court Hearing) Sumeet Industries Ltd., Vs. The DCIT, Central Circle-2, 504, Trividh Chambers, Opp. Fire Surat. Station, Ring Road, Surat-395002. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECS2583B आयकर अपील सं./IT(SS)A No. 46/SRT/2021 "नधा"रण वष"/Assessment Years: (2012-13) The DCIT, Central Cirlce-2, Vs. Sumeet Industries Ltd., Surat. 504, Trividh Chambers, Opp. Fire Station, Ring Road, Surat-395002. (Re…

Sirpur Paper Mills Ltd. v. Union of India (135 Taxmann.com 188) — Cited in 5 Judgments | BharatTax