Stewarts & Lloyds of India Ltd. v. CIT

67 Taxmann.com 41Reported decision2016#14393 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 143(3)Section 263 Section 142(1)Section 260A Section 143(2)Section 144B Section 147 Section 148

Issues it is cited on

section 263 section 26 section 143(3)india interest

Judgments citing Stewarts & Lloyds of India Ltd. v. CIT

JANTA LAND PROMOTERS PVT LTD,MOHALI vs. THE PRINICIPAL COMMISSIONER OF INCOME TAX ,CHANDIGARH-1, CHANDIGARH

In the result, appeal of the Assessee is allowed

ITA 618/CHANDI/2025[2020-2021]Status: DisposedITAT Chandigarh29 Oct 2025AY 2020-2021

For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Manav Bansal, CIT, DR

Section 143(3)Section 194Section 263Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 618/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2020-21 Janta Land Promoters Pvt. Ltd बनाम The Pr. CIT SCO 39-42, Sector 82 Chandigarh-1 Mohali-140306, Punjab "ायी लेखा सं./PAN NO: AABCJ3450D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Pankaj Bhalla, C.A राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR सुन…

SRL CONSTRUCTION PVT LTD,JALNA vs. ACIT, CENTRAL CIRCLE 2, AURANGABAD, AURANGABAD

In the result, appeal of the assessee is dismissed

ITA 847/PUN/2024[2019-20]Status: DisposedITAT Pune29 Jan 2025AY 2019-20

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.847/Pun/2024 िनधा"रण वष" / Assessment Year : 2019-20 Srl Construction Pvt. Ltd., V The Acit, 197, Khasgaon, Jafrabad, S Central Circle-2, Jalna – 444203. Aurangabad. Pan: Aaqcs7227L Appellant/ Assessee Respondent /Revenue Assessee By Shri Prateekjha – Ar Revenue By Shri Ajay Kumar Keshari – Cit(Dr) Date Of Hearing 16/12/2024 Date Of Pronouncement 29/01/2025 आदेश/ Order Per Dr.Dipak P.Ripote, Am : This Is An Appeal Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central)-Nagpur, Passed Under Section 263 Of The Income Tax Act, 1961; Dated 08.03.2024 For A.Y.2019-20. The Assessee Has Raised The Following Grounds Of Appeal : “1. A) On The Facts & Circumstance Prevailing In The Case & In Law, Honorable Pr. Cit (Central), Nagpur Has Erred In Not Considering The Submission Made By The Appellant In Fair And

Section 143(3)Section 263Section 40A(3)

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.847/PUN/2024 िनधा"रण वष" / Assessment Year : 2019-20 SRL Construction Pvt. Ltd., V The ACIT, 197, Khasgaon, Jafrabad, s Central Circle-2, Jalna – 444203. Aurangabad. PAN: AAQCS7227L Appellant/ Assessee Respondent /Revenue Assessee by Shri PrateekJha – AR Revenue by Shri Ajay Kumar Keshari – CIT(DR) Date of hearing 16/12/2024 Date of pronouncement 29/01/2025 आदेश/ ORDER PER DR.DIPAK P.RIPOTE, AM : This is an…

AHLCON PARENTERALS (INDIA) LTD.,NEW DELHI vs. PR,. CIT - 3, NEW DELHI

The appeal of the assessee is allowed

ITA 769/DEL/2021[2015-16]Status: DisposedITAT Delhi21 May 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2015-16 Ahlcon Parenterals (India) Ltd., Vs Pr. Cit-3, Plot No.30/30-E, Shivaji Marg, New Delhi. 2Nd Floor, Najafgarh Road, New Delhi – 110 015. Pan: Aaaca1112C (Appellant) (Respondent) Assessee By : Shri Ketan Vaid, Ca Revenue By : Shri Zafarul Haque Tanweer, Cit-Dr Date Of Hearing : 26.02.2024 Date Of Pronouncement : 21.05.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 25.03.2021 Passed By The Pr. Commissioner Of Income Tax (Central), Delhi-3 (Hereinafter Referred As The Ld. Pcit) In Revision No.Pcit (Central), Delhi-3/Revision- 263/100000193785/2021 Arising Out Of The Appeal Before It Against The Order Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’), By The Dcit, Central Circle-31, New Delhi (Hereinafter Referred To As The Ld. Ao). 2. Heard & Perused The Record. At The Outset, The Ld.Ar Has Pointed Out That There Was A Delay In Filing The Appeal. The Ld. Ar Has Submitted That The Period Of Delay Stands Covered By The Hon’Ble Supreme Court Directions In Writ Petition (Civil) No.3 Of 2020 Wherein Due To Covid-19 Pandemic, The Date Of Filing Of The Appeal Was Extended. The Ld. Dr Could Not Dispute This. Accordingly, The Application Is Allowed.

For Appellant: Shri Ketan Vaid, CAFor Respondent: Shri Zafarul Haque Tanweer, CIT-DR

Section 143(3)Section 263Section 263(1)Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2015-16 Ahlcon Parenterals (India) Ltd., Vs Pr. CIT-3, Plot No.30/30-E, Shivaji Marg, New Delhi. 2nd Floor, Najafgarh Road, New Delhi – 110 015. PAN: AAACA1112C (Appellant) (Respondent) Assessee by : Shri Ketan Vaid, CA Revenue by : Shri Zafarul Haque Tanweer, CIT-DR Date of Hearing : 26.02.2024 Date of Pronouncement : 21.05.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 25.03.2021 passed b…

OM PRAKASH AGARWAL,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX,JAIPUR-1, JAIPUR

In the result, the appeal is allowed

ITA 204/JPR/2022[2017-18]Status: DisposedITAT Jaipur29 Aug 2022AY 2017-18

Bench: Us. In This Appeal The Assessee Has Raised The Following Grounds Of Appeal:-

For Appellant: Shri Praveen Saraswat (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT)

Section 131Section 142(1)Section 143(1)Section 143(2)Section 263

…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, AM vk;dj vihy la-@ITA No. 204/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Om Prakash Agarwal Principal Commissioner of Vs. 256, Chhoti Chaupar, Income Tax, Jaipur-1, Jaipur. Jaipur-302003. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABWPA 2846 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Praveen Saraswat (C.A.)…

SWAMI KESHWANAND SHIKSHAN SANSTHAN,SIKAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), JAIPUR

In the result, appeal of the assessee is allowed partly

ITA 273/JPR/2020[2010-11]Status: DisposedITAT Jaipur18 Jan 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 273/Jp/2020 Assessment Year: 2010-11 Swami Keshwanand Sikshan Cuke C.I.T. (Exemption), Vs. Sansthan, Jaipur (Rajasthan). N.H.11, Bhadhadhar, Sikar-332315 (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed Chouhan (Adv) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(Exemption), Jaipur Dated 16/03/2020 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2010-11, Wherein The Assessee Has Raised Following Grounds Of Appeal: “1. That The Order Of Ld. Commissioner Of Income Tax (Exemption), Jaipur Is Illegal & Against The Law Because The Ld. Assessing Officer Has Examined & Considered The Matter Involved In This Order. 2. That The Donation So Received Was Received For A Specific Purpose & Use, Hence It Was Corpus Donation. The Corpus Donation Cannot Be Treated As Part Of Income & Expenditure Account.

For Appellant: Shri Shafi Mohammed Chouhan (Adv)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 148Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 273/JP/2020 Assessment Year: 2010-11 Swami Keshwanand Sikshan cuke C.I.T. (Exemption), Vs. Sansthan, Jaipur (Rajasthan). N.H.11, Bhadhadhar, Sikar-332315 (Raj) PAN No.: AAFTS 2816 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shafi Mohammed Chouhan (Adv) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ…

I.T.O.-6(3)(4), MUMBAI vs. M/S. KHANDELWAL LABORATORIES P.LTD., MUMBAI

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

ITA 4262/MUM/2018[2014-15]Status: DisposedITAT Mumbai17 Jul 2019AY 2014-15

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am Income Tax Officer, 6(3)(4) Vs. M/S. Khandelwal Laboratories R.No.524, 5Th Floor Pvt. Ltd., Aayakar Bhavan 79/78, D Lal Path M.K.Road, Chinchpokli Mumbai – 400 020 Mumbai – 400 033 Pan/Gir No.Aaack4225E (Appellant) .. (Respondent)

Section 143(3)Section 14ASection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI M.BALAGANESH, AM Income Tax Officer, 6(3)(4) Vs. M/s. Khandelwal Laboratories R.No.524, 5th Floor Pvt. Ltd., Aayakar Bhavan 79/78, D Lal Path M.K.Road, Chinchpokli Mumbai – 400 020 Mumbai – 400 033 PAN/GIR No.AAACK4225E (Appellant) .. (Respondent) Revenue by Shri Manojkumar Singh Assessee by Shri Dharmesh Shah Date of Hearing 15/07/2019 Date of Pronouncement 17/07/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.4262/Mum/2018 for A.Y.2014-15 arises out of the order by the ld. Commissioner of Incom…

KABIR SUDHIR MULJI,MUMBAI vs. DIT (IT) II, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3301/MUM/2014[2009-10]Status: DisposedITAT Mumbai14 Feb 2018AY 2009-10

Bench: Shri D.T. Garasia & Shri Rajesh Kumarassessment Year: 2009-10 Shri Kabir Sudhir Mulji, Director Of Income Tax Anand Bhavan, 501, (International Taxation)Ii, 2Nd Babulnath X Lane, Scindia House, Vs. Chowpatty, Gr. Flr., Mumbai-7 R/No.007, N.M. Marg, Pan: Aahpm1375M Ballard Pier, Mumbai - 38 (Appellant) (Respondent)

For Appellant: Ms. Aasifa Khan, A.RFor Respondent: Shri R.P. Meena, D.R

Section 143(1)Section 143(3)Section 2Section 263Section 263(1)Section 56(2)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2009-10 Shri Kabir Sudhir Mulji, Director of Income Tax Anand Bhavan, 501, (International Taxation)II, 2nd Babulnath X Lane, Scindia House, Vs. Chowpatty, Gr. Flr., Mumbai-7 R/No.007, N.M. Marg, PAN: AAHPM1375M Ballard Pier, Mumbai - 38 (Appellant) (Respondent) Present for: Assessee by : Ms. Aasifa Khan, A.R. Revenue by : Shri R.P. Meena, D.R. Date of Hearing : 11.01.2018 Date of Pronouncement : 14.02.2018 O R D E R Per D.T. GARASIA, Judicial Member:…