Sun Metal Factory (I) (P) Ltd. v. ACIT

124 ITD 14Income Tax Appellate Tribunal#16641 most cited
5

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

Judgments citing Sun Metal Factory (I) (P) Ltd. v. ACIT

THE DCIT, CENTRAL CIRCLE-2(3),, AHMEDABAD vs. M/S. CIMS HOSPITAL (PREVIOUSLY KNOWN AS CARE CARDIOVASCULAR CONSULTANT P.LTD.), AHMEDABAD

ITA 306/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad15 Jul 2022AY 2008-09

Bench: Shri Dr. Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar, Sr. Advocate, with Shri Bandish Soparkar, AdvocteFor Respondent: Shri A. P. Singh, CIT DR & Shri V
Section 132Section 143(3)Section 148Section 153A

…ewise in the case of Mrs. Banoo E. Cawasji, 10 Taxman 97 (MP) it was held that CIT(A) was not competent to issue direction to cancel an assessment made in the case of the deceased. An another order has also been cited, namely, Sun Metal Factory (I) (P.) Ltd., 124 ITD 14 (Chennai). In this judgment, a search was on the assessee and on the managing director. On appeal ITA No.305 /Ahd/2014 & C.O. No. 132/A/14 & ITA No. 306/Ahd/2014 & CO No.133/Ahd/2014 Asst. Years –2007-08 & 2008-09 CIT(A) had held that the addition made in the block assessment did not emanate from the evidence found at the time of search hence th…

THE DCIT, CENTRAL CIRCLE-2(3),, AHMEDABAD vs. M/S. CIMS HOSPITAL (PREVIOUSLY KNOWN AS CARE CARDIOVASCULAR CONSULTANT P.LTD.), AHMEDABAD

ITA 305/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad15 Jul 2022AY 2007-08

Bench: Shri Dr. Arjun Lal Saini & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar, Sr. Advocate, with Shri Bandish Soparkar, AdvocteFor Respondent: Shri A. P. Singh, CIT DR & Shri V
Section 132Section 143(3)Section 148Section 153A

…ewise in the case of Mrs. Banoo E. Cawasji, 10 Taxman 97 (MP) it was held that CIT(A) was not competent to issue direction to cancel an assessment made in the case of the deceased. An another order has also been cited, namely, Sun Metal Factory (I) (P.) Ltd., 124 ITD 14 (Chennai). In this judgment, a search was on the assessee and on the managing director. On appeal ITA No.305 /Ahd/2014 & C.O. No. 132/A/14 & ITA No. 306/Ahd/2014 & CO No.133/Ahd/2014 Asst. Years –2007-08 & 2008-09 CIT(A) had held that the addition made in the block assessment did not emanate from the evidence found at the time of search hence th…

SHREE SHANKAR PLASTIC LTD,MUMBAI vs. ITO 8(3)(1), MUMBAI

ITA 3252/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Apr 2017AY 2009-10
For Appellant: Shri Vijay Mehta-ARFor Respondent: Shri A.K. Nayak-DR
Section 133Section 143(3)Section 147Section 254(1)

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ ई” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम एवं राम राम लाल राम लाल लाल नेगी लाल नेगी नेगी, "याियक नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./3252/Mum/2014, िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2009-10 वष" M/s. Shree…

SHRIRAM CAPITAL LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 513/CHNY/2015[2011-2012]Status: DisposedITAT Chennai25 Jun 2015AY 2011-2012

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.512 &513 /Mds/2015 ("नधा"रण वष" / Assessment Year : 2010-2011 & 2011- 2012)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT
Section 14A

…ted 02.01.2015, the Commissioner of Income Tax (Appeals) not justified in giving such direction. Accordingly, we expunge the above observations by placing reliance on the order of the co- ordinate bench in the case of Sun Metal Factory (I) (P) Ltd vs. ACIT, 124 ITD 14, wherein held that ‘’The appellant authority can give findings and directions only in respect of year/period which is before that authority and no direction or finding can be given in respect of other years. The Commissioner of Income Tax (Appeals) after holding that the addition made by the Assessing Officer are not based on the evidence found du…

SHRIRAM CAPITAL LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 512/CHNY/2015[2010-2011]Status: DisposedITAT Chennai25 Jun 2015AY 2010-2011

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.512 &513 /Mds/2015 ("नधा"रण वष" / Assessment Year : 2010-2011 & 2011- 2012)

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT
Section 14A

…ted 02.01.2015, the Commissioner of Income Tax (Appeals) not justified in giving such direction. Accordingly, we expunge the above observations by placing reliance on the order of the co- ordinate bench in the case of Sun Metal Factory (I) (P) Ltd vs. ACIT, 124 ITD 14, wherein held that ‘’The appellant authority can give findings and directions only in respect of year/period which is before that authority and no direction or finding can be given in respect of other years. The Commissioner of Income Tax (Appeals) after holding that the addition made by the Assessing Officer are not based on the evidence found du…

Sun Metal Factory (I) (P) Ltd. v. ACIT (124 ITD 14) — Cited in 5 Judgments | BharatTax