Sutna Stone & Lime Co. Ltd. v. CIT

38 TTJ 551Income Tax Appellate Tribunal1990#15755 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Judgments citing Sutna Stone & Lime Co. Ltd. v. CIT

West Bengal Electronics Industry Development Corporation Limited, Kolkata vs. DCIT, Corporate Circle - 2(2), Kolkata

Appeal is partly allowed in above terms

ITA 1202/KOL/2018[2012-13]Status: DisposedITAT Kolkata30 Apr 2019AY 2012-13

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2012-13

…of total income. Reliance was placed on the ratio of decisions of the Hon'ble Gujarat High Court in Saurashtra Cement & Chemical Industries Ltd. vs. CIT (1995) 213 ITR 523 (Guj); Toy Engg. India Ltd. vs. JCIT (2006) 5 SOT 616 (TMun), ITO vs. Intrafax Engg Co [38 TTJ 551 (Del), etc. On careful consideration, it is observed that the AO held that the assessee was unable to establish whether the amount has been crystallized during the financial year or not. The onus of proving the genuineness of its claim lies squarely upon the assessee, which he has failed to discharge either during the assessment or appellate proce…

ACIT, Moradabad vs. M/S. Jubilant Organosyes Ltd., Uttar Pradesh

The appeal is dismissed

ITA 4975/DEL/2012[2008-09]Status: DisposedITAT Delhi12 Mar 2019AY 2008-09

Bench: Smt Beena A. Pillai & Shri Prashant Maharishi

For Appellant: Shri R.M. Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 115JSection 43(1)

…T vs. Jagatjit Industries Ltd. [(2010) 194 Taxman 158 (Del), Para 16  SMCC Construction India Ltd. vs. ACIT [(2014) 220 taxman 354 (Del), para 13  Sutna Stone & Lime Co. Ltd. vs. CIT [(1991] 192 ITR 478 (Calcutta)], Para 5  ITO v. InfratexEngg. Co. [(1990) 38 TTJ 551 (Del.), Para 9  Ericsson India Pvt. Ltd. vs. Addl. CIT [ITA No. 760/Del/2006], para 16  CIT vs. Excel Industries Ltd. [(2013) 358 ITR 295 (SC)],  CIT vs. Vishnu Industrial Gases Pvt. Ltd. [ITR No. 229/1988 (Del)], Para 3,4 36. We have carefully considered rival contention and perused orders of lower authorities. The learned assessing officer h…

ACIT, Moradabad vs. M/S Jubliant Organosys Ltd., Uttar Pradesh

The appeal is dismissed

ITA 2596/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Mar 2019AY 2007-08

Bench: Smt Beena A. Pillai & Shri Prashant Maharishi

For Appellant: Shri R.M. Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 115JSection 43(1)

…T vs. Jagatjit Industries Ltd. [(2010) 194 Taxman 158 (Del), Para 16  SMCC Construction India Ltd. vs. ACIT [(2014) 220 taxman 354 (Del), para 13  Sutna Stone & Lime Co. Ltd. vs. CIT [(1991] 192 ITR 478 (Calcutta)], Para 5  ITO v. InfratexEngg. Co. [(1990) 38 TTJ 551 (Del.), Para 9  Ericsson India Pvt. Ltd. vs. Addl. CIT [ITA No. 760/Del/2006], para 16  CIT vs. Excel Industries Ltd. [(2013) 358 ITR 295 (SC)],  CIT vs. Vishnu Industrial Gases Pvt. Ltd. [ITR No. 229/1988 (Del)], Para 3,4 36. We have carefully considered rival contention and perused orders of lower authorities. The learned assessing officer h…

Jubilant Organosys Ltd., Noida vs. Addl. CIT, Moradabad

The appeal is dismissed

ITA 2497/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Mar 2019AY 2007-08

Bench: Smt Beena A. Pillai & Shri Prashant Maharishi

For Appellant: Shri R.M. Gupta, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 115JSection 43(1)

…T vs. Jagatjit Industries Ltd. [(2010) 194 Taxman 158 (Del), Para 16  SMCC Construction India Ltd. vs. ACIT [(2014) 220 taxman 354 (Del), para 13  Sutna Stone & Lime Co. Ltd. vs. CIT [(1991] 192 ITR 478 (Calcutta)], Para 5  ITO v. InfratexEngg. Co. [(1990) 38 TTJ 551 (Del.), Para 9  Ericsson India Pvt. Ltd. vs. Addl. CIT [ITA No. 760/Del/2006], para 16  CIT vs. Excel Industries Ltd. [(2013) 358 ITR 295 (SC)],  CIT vs. Vishnu Industrial Gases Pvt. Ltd. [ITR No. 229/1988 (Del)], Para 3,4 36. We have carefully considered rival contention and perused orders of lower authorities. The learned assessing officer h…

M/S. B O C India Ltd., Kolkata vs. A.C.I.T., Cir-12, Kolkata

In the result, assessee’s appeal is partly allowed for statistical purpose

ITA 669/KOL/2008[2003-04]Status: DisposedITAT Kolkata19 Apr 2016AY 2003-04

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Mahavir Singh, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1071 & 669/Kol/2008 Assessment Year :2003-04 DCIT, Circle-12, 3, V/s. M/s BOC India Ltd., Govt. Place (West), Oxygen House, P-43, Kolkata-700 001 Taratala Road, Kolkata-700 088 BOC India Ltd. ACIT, Circle-12, Oxygen House, P-43, V/s. Kolkata, 3 Taratala Road, Kolkata- Government Place 700 088 (West), Kolkata-01 [PAN No.AAACB 2528 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Sallong Yaden, JCIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri K.R. Vasudevan, AR ""…

D.C.I.T., Cir-12, Kolkata vs. M/S. B O C India Ltd

In the result, assessee’s appeal is partly allowed for statistical purpose

ITA 1071/KOL/2008[2003-04]Status: DisposedITAT Kolkata19 Apr 2016AY 2003-04

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

Section 143(3)Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Mahavir Singh, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1071 & 669/Kol/2008 Assessment Year :2003-04 DCIT, Circle-12, 3, V/s. M/s BOC India Ltd., Govt. Place (West), Oxygen House, P-43, Kolkata-700 001 Taratala Road, Kolkata-700 088 BOC India Ltd. ACIT, Circle-12, Oxygen House, P-43, V/s. Kolkata, 3 Taratala Road, Kolkata- Government Place 700 088 (West), Kolkata-01 [PAN No.AAACB 2528 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Sallong Yaden, JCIT-SR-DR अपीलाथ" क" ओर से/By Appellant Shri K.R. Vasudevan, AR ""…

Sutna Stone & Lime Co. Ltd. v. CIT (38 TTJ 551) — Cited in 6 Judgments | BharatTax