St. Teresa's Oil Mills v. State of Kerala

56 ITD 382Income Tax Appellate Tribunal#21077 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115BBE Section 142(1)Section 143(3)Section 143(3A)Section 143(3B)Section 144B Section 69C

Judgments citing St. Teresa's Oil Mills v. State of Kerala

Marie Products Private Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle 7, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 771/JPR/2023[2018-19]Status: DisposedITAT Jaipur21 Apr 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Ajay Malik, CIT

Section 14Section 142(1)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 771/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Marie Products Private Limited Assistant Commissioner of Vs. H-20A, RIICO Industrial Area, Income Tax, Kukas, Tehsil Amer, Jaipur Circle-07, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCM4747F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh.…

DCIT, Circle, Sriganganagar vs. M/S. Kanda Edible Oil P. Ltd., Sriganganagar

In the result, appeal of the revenue is dismissed and CO of the assessee is allowed

ITA 191/JODH/2019[2015-16]Status: DisposedITAT Jodhpur01 Feb 2021AY 2015-16

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwald.C.I.T. Vs. M/S Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. Pan No. Aacck 7754 Q

Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER D.C.I.T. Vs. M/s Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. PAN No. AACCK 7754 Q C.O. No. 17/JODH/2019 (Arising out of ITA No. 191/JODH/2019 (Assessment Year: 2015-16) M/s Kanda Edible Oil Pvt. Ltd. cuke D.C.I.T. Vs. E 173, Udyog Vihar Circle, Sriganganagar. Sriganganagar. PAN No. AACCK 7754 Q Objector iRespondent Revenue by Shri A.S. Yadav, JCIT DR Assessee by Shri P.C. Parwal, CA Date of Hearing 04.11.2020 Date of Prono…

DCIT, Circle, Sriganganagar vs. M/S. Kanda Edible Oil P. Ltd., Sriganganagar

In the result, appeal of the revenue is dismissed and CO of the assessee is partly allowed

ITA 190/JODH/2019[2014-15]Status: DisposedITAT Jodhpur01 Feb 2021AY 2014-15

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwald.C.I.T. Vs. M/S Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. Pan No. Aacck 7754 Q

Section 36(1)(iii)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL ACCOUNTANT MEMBER D.C.I.T. Vs. M/s Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. PAN No. AACCK 7754 Q C.O. No. 16/JODH/2019 (Arising out of ITA No. 190/JODH/2019 (Assessment Year: 2014-15) M/s Kanda Edible Oil Pvt. Ltd. cuke D.C.I.T. Vs. E 173, Udyog Vihar Circle, Sriganganagar. Sriganganagar. PAN No. AACCK 7754 Q Objector iRespondent Revenue by Shri A.S. Yadav, JCIT DR Assessee by Shri P.C. Parwal, CA Date of Hearing 04.11.2020 Date of Prono…

ACIT, Kota vs. Himmatram Juharmal Sarraf, Kota

In the result, the appeal of the Revenue in ITA No

ITA 1058/JPR/2016[2013-14]Status: DisposedITAT Jaipur23 Mar 2017AY 2013-14

For Appellant: Shri P.C. Parwal(CA)For Respondent: Shri Prakash Meena(JCIT) fu/kZkfjrh dh vksj ls@

Section 143(3)Section 145(3)Section 40A(2)(b)

…Raj. (3) CIT V. Gotan Lime Khaniz Udyog 256 ITR 243 (Raj.) (4) Pr. CIT Vs. Hues India Ltd. 2015-TIOL-2275 (RaJ.) dt. 30-07-2015 (5) ITO vs. Swastik Udyog 29 CCH 829 (Jaipur) (Trib.) 3 M/s Himmatram Juharmal Sarraf. (6) Prem Cables (P) Ltd. Vs. Asstt. CIT 56 ITD 382 (JP). (7) CIT Vs. Smt. Poonam Rani 326 ITR 223/41 DTR 194 (Del.) (2010) (8) CIT Vs. Saatal Kattha & Chemical (P.) Ltd. 296 ITR 197 (MP)(HC) (9) St. Teresa’s Oil Mills Vs. State of Kerala 76 ITR 365 (Ker.) (10) ACIT Vs. Nitrochem India Pvt. Ltd. (2015) 43 CCH 54 (Ahd.) (Trib.) 2.2 We have heard the rival contentions, perused the material avail…