Sutures India (P.) Ltd. v. CIT

125 Taxmann.com 226High Court2021#11296 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(1)Section 80IA Section 139 Section 139(1)Section 263 Section 288 Section 44AB Section 801A(9)

Issues it is cited on

deduction under section 80ia section 80ia section 80i section 139(1)section 139 section 80 section 143(1)section 13 appeal before the tribunal section 143 india company

Judgments citing Sutures India (P.) Ltd. v. CIT

MULAKALA MOHAN KRISHNA,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 432/HYD/2025[2021-22]Status: DisposedITAT Hyderabad08 Oct 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Dr.Sachin Kumar, SR-AR

Section 143(1)Section 80I

…Punjab & Haryana in the case of Mahalakshmi Rice Factory reported in 294 ITR 631 b) Hon'ble Supreme Court in the case of G.M Knitting Industries Pvt. Ltd (2016) 71 Taxmann.com 35 (SC) c) Hon'ble Karnataka High Court in the case of Sutures India (P) Ltd (2021) 125 Taxmann.com 226 d) ITAT Kolkata Benches in the case of DCIT vs. Tide Water Oil Company (I) Ltd in ITA No.2051/KOL/2010 dated 20.01.2012. e) Hon'ble Karnataka High Court in the case of CIT vs. ACE Multitaxes Systems (P) Ltd (2009) 317 ITR 207 (Kar.) ITA No.432/Hyd/2025 8 f) Hon'ble Delhi High Court in the case of CIT vs.Contimeters Electricals () Ltd (2…

MARIS SPINNERS LIMITED., ,BENGALURU vs. DCIT, CIRCLE-4(1)(1), BANGALORE

In the result the substantial questions of law are answered in favour of the assessee and against the revenue

ITA 945/BANG/2025[2022-23]Status: DisposedITAT Bangalore22 Aug 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year :2022-23

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 139(1)Section 143(1)Section 143(1)(a)Section 80I

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year :2022-23 M/s. Maris Spinner Ltd., Vs. DCIT, No.1, A H V S Apartments, Edward Road, Circle –4(1)(1), Bengaluru – 560052, Bengaluru. Karnataka. PAN : AAACM 9874 F APPELLANT RESPONDENT Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 21.08.2025 Date of Pronouncement : 22.08.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal is filed by the assessee against the Orde…

LOTUSDEW WEALTH AND INVESTMENT ADVISORS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 5(1), HYDERABAD

In the result, the appeal of the assessee allowed for statistical purpose

ITA 791/HYD/2024[2021-22]Status: HeardITAT Hyderabad05 Nov 2024AY 2021-22

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.791/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Ajay Rotti, ARFor Respondent: Shri Madan Mohan Meena, DR

Section 139(1)Section 80

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA No.791/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2021-22) Lotusdew Wealth and Investment Vs. Deputy Commissioner of Advisors Private Ltd. Income Tax Hyderabad Circle-5(1) Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Ajay Rotti, AR रधजस्‍व द्वधरध/Revenue by: Shri Madan Mohan Meena, DR सुिवधई की तधरीख/Date of hearing: 22/10/2024 घोर्णध की तधरीख/Pronounceme…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 268/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Feb 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Ltu (Formerly Known As The Associated Cement 29Th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - Ltu-1 V. M/S. Acc Limited 29Th Floor, Center-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…CIT v. ACE Multitaxes Systems Pvt. Ltd. 317 ITR 207, Bombay High Court in the case of CIT V. Shivanand Electronics 209 ITR 63, Uttrakhand High Court in the case of Sanjaykumar Bansal 219 Taxman 41 & Karnataka High Court in the case of Sutures India Pvt. Ltd. 125 Taxmann.com 226 has held that assessee company could file Form 10CCB even during assessment proceedings / appellate proceedings. Further, Hon'ble Madras High court in the case of CIT v. AKS Alloys (P.) Ltd [2012] 18 taxmann.com 25 has held that for claiming deduction under section 80-IB, audit report in Form 10CCB can be filed before assessment is comple…

ACC LTD ( FORMELRY KNOWN AS THE ASSOCIATED CEMENT COMPANIES LTD),MUMBAI vs. ADDLL CIT ,(LTU), MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 6638/MUM/2018[2008-09]Status: DisposedITAT Mumbai28 Feb 2023AY 2008-09

Section 143(3)Section 14A

ACC LTD,MUMBAI vs. ASST CIT LTU, MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 6082/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…CIT v. ACE Multitaxes Systems Pvt. Ltd. 317 ITR 207, Bombay High Court in the case of CIT V. Shivanand Electronics 209 ITR 63, Uttrakhand High Court in the case of Sanjay kumar Bansal 219 Taxman 41 & Karnataka High Court in the case of Sutures India Pvt. Ltd. 125 Taxmann.com 226 has held that assessee company could file Form 10CCB even during assessment proceedings / appellate proceedings. Further, Hon'ble Madras High court in the case of CIT v. AKS Alloys (P.) Ltd [2012] 18 taxmann.com 25 has held that for claiming deduction under section 80-IB, audit report in Form 10CCB can be filed before assessment is comple…

ACC LTD ( FORMERLY KNOWN AS THE ASSOCIATES CEMENT COMPANIES LTD),MUMBAI vs. ADDL CIT LTU, MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 4669/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…CIT v. ACE Multitaxes Systems Pvt. Ltd. 317 ITR 207, Bombay High Court in the case of CIT V. Shivanand Electronics 209 ITR 63, Uttrakhand High Court in the case of Sanjay kumar Bansal 219 Taxman 41 & Karnataka High Court in the case of Sutures India Pvt. Ltd. 125 Taxmann.com 226 has held that assessee company could file Form 10CCB even during assessment proceedings / appellate proceedings. Further, Hon'ble Madras High court in the case of CIT v. AKS Alloys (P.) Ltd [2012] 18 taxmann.com 25 has held that for claiming deduction under section 80-IB, audit report in Form 10CCB can be filed before assessment is comple…

ADDL.C.I.T. LTU, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 4556/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…CIT v. ACE Multitaxes Systems Pvt. Ltd. 317 ITR 207, Bombay High Court in the case of CIT V. Shivanand Electronics 209 ITR 63, Uttrakhand High Court in the case of Sanjay kumar Bansal 219 Taxman 41 & Karnataka High Court in the case of Sutures India Pvt. Ltd. 125 Taxmann.com 226 has held that assessee company could file Form 10CCB even during assessment proceedings / appellate proceedings. Further, Hon'ble Madras High court in the case of CIT v. AKS Alloys (P.) Ltd [2012] 18 taxmann.com 25 has held that for claiming deduction under section 80-IB, audit report in Form 10CCB can be filed before assessment is comple…

M/S. MOTHER EARTH ENVIRON TECH PRIVATE LIMITED,BANGALORE vs. INCOME-TAX OFFICER, WARD-4(1)(4), BENGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 276/BANG/2022[2017-18]Status: DisposedITAT Bangalore06 Jul 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Sri Mahesh Kumar L., A.RFor Respondent: Smt. Priyadarshini Besaganni, D.R

Section 139Section 139(4)Section 143(1)Section 80I

…time of filing the revised return on 3.9.2018 and this was available to AO(CPC, Bangalore) at the time of processing return u/s 143(1)(a) of the Act as such in view of the judgement of Karnataka High Court in the case of Sutures India Pvt. Ltd. Vs. CIT (2021) 125 Taxmann.com 226 (Kar), wherein held that assessee company could filed audit report in the form of Form No.10CCB even at the appeal stage so as to be eligible for deduction u/s 80IA of the Act. Further, Hon’ble Supreme Court in the case of CIT Vs. GM Knitting Industries Pvt. Ltd. 71 Taxmann.com 35 (SC), wherein held that even though necessary certificate…