Tata Tea Ltd. v. CIT

129 Taxmann 25Income Tax Appellate Tribunal2003#18944 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 358,246 Indian tax judgments — from 2019 to 2019.

Also reported as

87 ITD 356

Judgments citing Tata Tea Ltd. v. CIT

Shri Vinodbhai J. Patel, Vadodara vs. The Income Tax Officer, Ward-1(2)(5), Vadodara

In the result, both the appeals are partly allowed for statistical purposes in the terms indicated above

ITA 513/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad01 Apr 2019AY 2012-13
Section 143(3)Section 234ASection 234BSection 271(1)(c)Section 48Section 54B

…the subsequent English decision as also by decisions from our own Supreme Court. In this regard, we can do no better than to quote the following observations made by this very bench of the Tribunal over a decade ago, in the case of Tata Tea Ltd. v. CIT [2003] 87 ITD 356/129 Taxman 25 (Kol.)(Mag.) wherein speaking through one of us (i.e. the Accountant Member), the Tribunal had observed as follows : ...It has been recognized by the Hon'ble Supreme Court, in the case of Petron Engineering Construction (P.) Ltd. v. CBDT AIR 1989 SC 501 that in respect to a matter provision of which may have been desirable but has no…

Shri Natwarbhai J. Patel, Vadodara vs. The Income Tax Officer, Ward-1(2)(4), Vadodara

In the result, both the appeals are partly allowed for statistical purposes in the terms indicated above

ITA 512/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad01 Apr 2019AY 2012-13
Section 143(3)Section 234ASection 234BSection 271(1)(c)Section 48Section 54B

…ITA Nos. 461 & 512/Ahd/2016 ITO Vs. Natwarbhai J Patel-cross Assessment Year : 2012-13 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2012-13 The Income Tax Officer .......…………...........Appellant Ward-1(2)(4), Baroda Vs. Shri Natwarbhai J Patel ............................Respondent Brahmin Falia, Near Library, Sewasi, PO Sewasi, Vadodara – 390 007 [PAN : ADTPP 5021 G] Assessment Year: 2012-13 Shri Natwarbhai J Patel .......…………...........Appellant Brahmin Falia, Near Library, Sewasi, PO Sewasi, Vadodara – 390…

The ITO, Ward-1(2)(5), Vadodara vs. Shri Vinodbhai J. Patel, Vadodara

In the result, both the appeals are partly allowed for statistical purposes in the terms indicated above

ITA 464/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad01 Apr 2019AY 2012-13
Section 143(3)Section 234ASection 234BSection 271(1)(c)Section 48Section 54B

…the subsequent English decision as also by decisions from our own Supreme Court. In this regard, we can do no better than to quote the following observations made by this very bench of the Tribunal over a decade ago, in the case of Tata Tea Ltd. v. CIT [2003] 87 ITD 356/129 Taxman 25 (Kol.)(Mag.) wherein speaking through one of us (i.e. the Accountant Member), the Tribunal had observed as follows : ...It has been recognized by the Hon'ble Supreme Court, in the case of Petron Engineering Construction (P.) Ltd. v. CBDT AIR 1989 SC 501 that in respect to a matter provision of which may have been desirable but has no…

The ITO, Ward-1(2)(4), Baroda vs. Shri Natwarbhai J. Patel, Vadodara

In the result, both the appeals are partly allowed for statistical purposes in the terms indicated above

ITA 461/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad01 Apr 2019AY 2012-13
Section 143(3)Section 234ASection 234BSection 271(1)(c)Section 48Section 54B

…ITA Nos. 461 & 512/Ahd/2016 ITO Vs. Natwarbhai J Patel-cross Assessment Year : 2012-13 Page 1 of 11 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2012-13 The Income Tax Officer .......…………...........Appellant Ward-1(2)(4), Baroda Vs. Shri Natwarbhai J Patel ............................Respondent Brahmin Falia, Near Library, Sewasi, PO Sewasi, Vadodara – 390 007 [PAN : ADTPP 5021 G] Assessment Year: 2012-13 Shri Natwarbhai J Patel .......…………...........Appellant Brahmin Falia, Near Library, Sewasi, PO Sewasi, Vadodara – 390…