Titanor Components Vs. ACIT-343 ITR 183 (Bom), First Source Solutions Ltd. v. ACIT

422 ITR 47High Court2020#20835 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 115JBSection 142(1)Section 143(1)Section 154Section 36(1)(vii)

Issues it is cited on

reason to believesection 148section 147section 143section 14section 143(3)nfactotal incomecompanyindiadocumentinterest

Judgments citing Titanor Components Vs. ACIT-343 ITR 183 (Bom), First Source Solutions Ltd. v. ACIT

Deputy Commissioner of Income Tax, Circle-1(3)(1), Mumbai vs. Tmf Holdings Limited, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 2983/MUM/2025[2017-18]Status: DisposedITAT Mumbai18 Jul 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhrideputy Commissioner Of Vs Tmf Holdings Limited 14, 4Th Floor, Sir H C Dinshaw Income Tax, Circle 1(3)(1), Mumbai Building, 16, Horniman Circle, Fort, Room No.535, 5Th Floor, Aaykar Mumbai-400 001 Bhavan, M.K. Road, Mumbai- Pan: Aacct4644A 400 020 Appellant Respondent

For Appellant: Shri Rajan Vora a/w Shri Nikhil TiwariFor Respondent: Shri Ritesh Mishra, CIT DR
Section 115JSection 143(3)Section 144BSection 147Section 148Section 250Section 37(1)

…ount of change of opinion • State Bank of India [418 ITR 485 ( Bombay HC)]: [refer page nos. 593 to 600 of legal paperbook] - Department's SLP dismissed in 447 ITR 368 [refer page nos. 601 to 602 of legal paperbook]. • Asianet Star Communications (P.) Ltd. [422 ITR 47 (Madras HC)] [refer page nos. 603 to 620 of legal paperbook] • Castrol India Ltd. [(2024) 299 Taxman 71 dated 05 March 2024 (Bombay HC)] [refer page nos. 447 to 453 of legal paperbook] 21. In view of the above, it can be appreciated that the learned departmental representative's reliance on the decision in case of Raymond Wollen Mills Ltd. [236…

ITO, Non-Coporate Ward-19(6), Chennai vs. Shri.Gomathinayagam Rathinasabapathy, Ekkaduthangal Chennai

In the result the appeal of the revenue is dismissed

ITA 508/CHNY/2023[2014-15]Status: DisposedITAT Chennai11 Nov 2024AY 2014-15
For Appellant: Ms. R. Anita, Addl. CITFor Respondent: Shri. S. Sridhar, Advocate
Section 133(6)Section 147Section 47Section 50ESection 54F

…ate Ward -13(4), Chennai Principal Commissioner of Income Tax 1 V. Shri. K.R.Jayaram Madras High Court case(Appeal) No. 440 of 2018 Tax Asianet Star Communications (P) Ltd vs 46 Assistant Commissioner of Income-tax Non Corporate Circle 20(1) Madras High Court 422 ITR 47 Bank statement of the respondent in Indian 64 Overseas Bank 23.11.2018 Affidavit of C. Balasubramanian, Managing 67 Partner of M/s. Omplas System 22.11.2013 Partition Deed between respondent and 68 respondent's wife 03.02.2020 Rectification Deed for the partition deed dated 78 22.11.2013 25.10.2012 Absolute Sale deed executed by Vijay 95 Foundatio…

Income Tax Officer, Corporate Ward3(1), Chennai, Tamilnadu vs. Salcomp Manufacturing India (P) Ltd, Chennai, Tamilnadu

In the result, appeal filed by the Revenue stands dismissed

ITA 1403/CHNY/2023[2009-10, 2018-19]Status: DisposedITAT Chennai09 Oct 2024

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1403/Chny/2023 िनधा"रण वष"/Assessment Year: 2009-10 V. The Ito, M/S. Salcomp Manufacturing- Corporate Ward-3(1), India Pvt. Ltd., Chennai. Nokia Telecom Sez, Sipcot Industrial Park- Phase-Iii, Sriperumbudur, Chennai-602 105. [Pan: Aajcs 7988 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Muralidhar, FCA &For Respondent: Shri Nilay Baran Som, CIT
Section 143(2)Section 143(3)Section 147Section 154

…IB of the Act. It must follow that there is due application of mind by the Assessing Officer to the issue raised. 11. Similar view has been taken by the Hon’ble Madras High Court in the case of Asianet Star Communications Pvt. Ltd. v. ACIT reported in [2020] 422 ITR 47 (Mad.), wherein, the Hon’ble Madras High Court held (relevant paras) as under:- 32. Mr. Narayanaswamy counters that there is nothing in the orders of assessment, no discussion of any nature whatsoever, to indicate that there has been application of mind by the Assessing Officer to the issues in question and as such, the orders of assessment pass…

M/S. Coolhut Marketing Pvt. Ltd., Kolkata vs. I.T.O., Ward - 6(1), Kolkata

In the result, appeal of the assessee isallowed

ITA 1450/KOL/2024[2013-2014]Status: DisposedITAT Kolkata19 Sept 2024AY 2013-2014

Bench: the time of hearing.”

Section 139Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”BENCH KOLKATA Shri Sonjoy Sarma, Judicial Member ShriSanjay Awasthi,Accountant Member I.T.A. No.1450/Kol/2024 Assessment Year: 2013-14 M/s Coolhut Marketing Pvt. Ltd., 2, Lal Bazar Street, 1st Floor, Kolkata - 700001 [PAN: AAECC7664F] .......................…...……………....Appellant vs. Income Tax Officer-6(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700069.....…..........................…..…..... Respondent Appearances by: Assessee represented by : Manoj Kataruka, AR Department represented by : Prabir Gupta Choudhury, Addl. CIT Date of concluding the h…