Smita Conductors Ltd. v. DCIT

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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Judgments citing Smita Conductors Ltd. v. DCIT

ACIT, CIRCLE 3(1)(2), MUMBAI vs. M/S EUROFINANCE TRAININF & PUBLISHING PVT. LTD., MUMBAI

In the result, appeal by the Revenue is dismissed

ITA 835/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Sept 2022AY 2013-14

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri B.V. JhaveriFor Respondent: Shri Pitta Samuel

Section 143(3)Section 250Section 254(1)Section 48Section 50Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.835/Mum./2019 (Assessment Year : 2013–14) Asstt. Commissioner of Income Tax ……………. Appellant Circle–3(1)(2), Mumbai v/s M/s. Eurofinance Training & Publishing P. Ltd. …………….Respondent 506, Dalamal Tower, 211, Nariman Point Mumbai 400 021 PAN – AAACE3332Q Assessee by : Shri B.V. Jhaveri Revenue by : Shri Pitta Samuel Date of Hearing – 19/09/2022 Date of Order – 23/09/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the R…

HIRAVATI MARINE PRODUCTS PVT. LTD.,,PORBANDAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 306/RJT/2013[2008-09]Status: DisposedITAT Rajkot05 Mar 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

For Appellant: Shri Ankit Gokani, A.RFor Respondent: Shri Praveen Verma, Sr.D.R

Section 37

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER "नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. PAN No: AABCH2110C "नधा"रण वष"/Asstt. Year:2008-2009 Hiravati Marine Products Addl. Commissioner of Income Pvt. Ltd. Vs Tax, Porbandar, Range-2, Jamnagar. PAN No.AABCH2110C (Applicant) (Respondent) Revenue by : Shri Praveen Verma, Sr.D.R & Shri Jitendrakumar,…

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 947/RJT/2010[2007-08]Status: DisposedITAT Rajkot05 Mar 2019AY 2007-08

For Appellant: Shri Ankit Gokani, A.RFor Respondent: Shri Praveen Verma, Sr.D.R

Section 37

DCIT, CIR-11(1), KOLKATA, KOLKATA vs. M/S EVEREADY INDUSTRIES INDIA LTD., KOLKATA

In the result, appeal of revenue is dismissed

ITA 159/KOL/2016[2006-07]Status: DisposedITAT Kolkata18 Oct 2017AY 2006-07

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

…1 Eveready Industries India Ltd., AY 2006-07 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri Waseem Ahmed, AM] I.T.A. No. 159/Kol/2016 Assessment Year: 2006-07 Deputy Commissioner of Income-tax, Vs. M/s. Eveready Industries India Ltd., Circle-11(1), Kolkata. (PAN: AAACE5778N) Appellant Respondent Date of Hearing 10.10.2017 Date of Pronouncement 18.10.2017 For the Appellant Shri Kalyan Nath, Sr. DR For the Respondent Shri Akkal Dudhwewala, ACA ORDER P…

LATE SHRI SATISH WAMAN BHIDE,MUMBAI vs. ITO 18(2)(3), MUMBAI

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

ITA 559/MUM/2015[2006-07]Status: DisposedITAT Mumbai17 Mar 2016AY 2006-07

Bench: Shri D. Karunakara Rao & Shri Sandeep Gosaini.T.A. No.559/M/2015 (Assessment Year: 2006-2007) Late Shri Satish Waman Bhide फनाभ/ Income Tax Officer-18(2)(3), Through His Legal Heir, Shri Mumbai. Vs. Shantanoo Bhide, C/O. M/S. Ravi & Dev, Chartered Accountants, 601, „A‟ Wing, Aurus Chambers, Behind Mahindra Towers, S.S. Amrutwar Marg, Worli, Mumbai – 400 013. स्थामी रेखा सं./ Pan : Aaepb0688H (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant By : Shri Avinash Mehta प्रत्मथी की ओय से/ Respondent By : Shri Vishwas Mundhe, Dr

For Appellant: Shri Avinash MehtaFor Respondent: Shri Vishwas Mundhe, DR

Section 112Section 143(3)Section 148Section 50Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No.559/M/2015 (Assessment Year: 2006-2007) Late Shri Satish Waman Bhide फनाभ/ Income Tax Officer-18(2)(3), Through his legal heir, Shri Mumbai. Vs. Shantanoo Bhide, C/o. M/s. Ravi & Dev, Chartered Accountants, 601, „A‟ Wing, Aurus Chambers, Behind Mahindra Towers, S.S. Amrutwar Marg, Worli, Mumbai – 400 013. स्थामी रेखा सं./ PAN : AAEPB0688H (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant by : Shri Avinash Mehta प्रत्मथी की ओय से/ Re…

DCIT CEN CIR 29, MUMBAI vs. VIJAY BHAGWANDAS RAHEJA, MUMBAI

In the result, the appeal of the revenue is treated as allowed

ITA 2768/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Dec 2015AY 2010-11

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.2768/Mum/2014 (ननधधायण वषा / Assessment Year:2010-11) बनाम/ Dy. Commissioner Of Income Vijay Bhagavandas Raheja Tax-Central Circle -29, Raheja Chambers, Vs. Room No.409, 4Th Floor, Linking Road, Aayakar Bhavan, Main Avenue, M K Road, Santacruze (W), Mumbai-400020 Mumbai-400054 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 271(1)(c)Section 50

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एफ” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL“ F” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND PAWAN SINGH, JM आमकय अऩीर सं./I.T.A. No.2768/Mum/2014 (ननधधायण वषा / Assessment Year:2010-11) बनाम/ Dy. Commissioner of Income Vijay Bhagavandas Raheja Tax-Central Circle -29, Raheja Chambers, Vs. Room No.409, 4th floor, Linking Road, Aayakar Bhavan, Main Avenue, M K Road, Santacruze (W), Mumbai-400020 Mumbai-400054 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./PAN. :AABPR5985N अऩीरधथी ओय से / Appellant by Shri Sangram Gaikwad प्रत्मथी की ओय से/Re…