Ultratech Cement Ltd. v. Additional Commissioner of Income Tax

408 ITR 500High Court2018#3725 most cited

What is Ultratech Cement Ltd. v. Additional Commissioner of Income Tax authority for?

A tribunal can exercise its discretion to admit an additional ground of appeal, even if raised for the first time, provided it considers the facts and circumstances of the case.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

Ultratech Cement Ltd v. Addl. CIT · additional ground of appeal · Tribunal discretion · Section 80IA deduction · admission of new grounds · appellate authority powers · income tax appeals

Also reported as

298 CTR 437157 DTR 253

Sections most often in play

Section 1961Section 143(3)Section 44ADSection 139(1)Section 147Section 153ASection 80A(5)Section 80AC

Issues it is cited on

section 57(i)section 2(d)section 80ia(7)section 10basection 46section 46asection 158b(b)deduction under section 80iasection 80a(5)section 36(1)(viia)section 35dsection 153a(1)(a)

Judgments citing Ultratech Cement Ltd. v. Additional Commissioner of Income Tax

Arch Pharmalabas Ltd, Mumbai vs. ACIT CC 32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 3752/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Apr 2021AY 2007-08

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE JUSTICE P. P. BHATT, PRESIDENT & HON’BLE SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (AY: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (AY: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (AY: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (AY: 2007-08) Cross Objection No. 06/Mum/2021 (AY: 2004-05) Cross Objection No. 07/Mum/2021 (AY: 2005-06) ACIT CC-32, Arch Pharmalabs Ltd. H-Wing, 4th floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्था…

Arch Imex P. Ltd, Mumbai vs. ACIT CC 32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 3751/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Apr 2021AY 2009-10

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE JUSTICE P. P. BHATT, PRESIDENT & HON’BLE SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (AY: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (AY: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (AY: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (AY: 2007-08) Cross Objection No. 06/Mum/2021 (AY: 2004-05) Cross Objection No. 07/Mum/2021 (AY: 2005-06) ACIT CC-32, Arch Pharmalabs Ltd. H-Wing, 4th floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्था…

Arch Imex P. Ltd, Mumbai vs. ACIT CC 32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 3750/MUM/2012[2008-09]Status: DisposedITAT Mumbai07 Apr 2021AY 2008-09

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE JUSTICE P. P. BHATT, PRESIDENT & HON’BLE SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (AY: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (AY: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (AY: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (AY: 2007-08) Cross Objection No. 06/Mum/2021 (AY: 2004-05) Cross Objection No. 07/Mum/2021 (AY: 2005-06) ACIT CC-32, Arch Pharmalabs Ltd. H-Wing, 4th floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्था…

Arch Imex P. Ltd, Mumbai vs. ACIT CC 32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 3749/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Apr 2021AY 2007-08

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE JUSTICE P. P. BHATT, PRESIDENT & HON’BLE SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (AY: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (AY: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (AY: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (AY: 2007-08) Cross Objection No. 06/Mum/2021 (AY: 2004-05) Cross Objection No. 07/Mum/2021 (AY: 2005-06) ACIT CC-32, Arch Pharmalabs Ltd. H-Wing, 4th floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्था…

Arch Imex P. Ltd, Mumbai vs. ACIT CC 32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 3748/MUM/2012[2006-07]Status: DisposedITAT Mumbai07 Apr 2021AY 2006-07

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE JUSTICE P. P. BHATT, PRESIDENT & HON’BLE SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (AY: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (AY: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (AY: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (AY: 2007-08) Cross Objection No. 06/Mum/2021 (AY: 2004-05) Cross Objection No. 07/Mum/2021 (AY: 2005-06) ACIT CC-32, Arch Pharmalabs Ltd. H-Wing, 4th floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्था…

Asst CIT Cen Cir 32, Mumbai vs. Arch Pharmalabs Ltd, Mumbai

In the result, appeal of the assessee in ITA No

ITA 8090/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE JUSTICE P. P. BHATT, PRESIDENT & HON’BLE SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (AY: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (AY: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (AY: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (AY: 2007-08) Cross Objection No. 06/Mum/2021 (AY: 2004-05) Cross Objection No. 07/Mum/2021 (AY: 2005-06) ACIT CC-32, Arch Pharmalabs Ltd. H-Wing, 4th floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्था…

Asst CIT Cen Cir 32, Mumbai vs. Arch Pharmalabs Ltd, Mumbai

In the result, appeal of the assessee in ITA No

ITA 8089/MUM/2011[2004-05]Status: DisposedITAT Mumbai07 Apr 2021AY 2004-05

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE JUSTICE P. P. BHATT, PRESIDENT & HON’BLE SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (AY: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (AY: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (AY: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (AY: 2007-08) Cross Objection No. 06/Mum/2021 (AY: 2004-05) Cross Objection No. 07/Mum/2021 (AY: 2005-06) ACIT CC-32, Arch Pharmalabs Ltd. H-Wing, 4th floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्था…

Arch Pharmalabs Ltd., Mumbai vs. ACIT, CC-32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 7597/MUM/2011[2008-09]Status: DisposedITAT Mumbai07 Apr 2021AY 2008-09

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE JUSTICE P. P. BHATT, PRESIDENT & HON’BLE SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (AY: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (AY: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (AY: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (AY: 2007-08) Cross Objection No. 06/Mum/2021 (AY: 2004-05) Cross Objection No. 07/Mum/2021 (AY: 2005-06) ACIT CC-32, Arch Pharmalabs Ltd. H-Wing, 4th floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्था…

Arch Pharmalabs Ltd., Mumbai vs. ACIT, CC-32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 7595/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE HON’BLE JUSTICE P. P. BHATT, PRESIDENT & HON’BLE SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (AY: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (AY: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (AY: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (AY: 2007-08) Cross Objection No. 06/Mum/2021 (AY: 2004-05) Cross Objection No. 07/Mum/2021 (AY: 2005-06) ACIT CC-32, Arch Pharmalabs Ltd. H-Wing, 4th floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्था…

State Bank of India, Mumbai vs. Addl CIT RG 2(2), Mumbai

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed, as indicated above

ITA 3644/MUM/2016[2008-09]Status: DisposedITAT Mumbai03 Feb 2020AY 2008-09

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am आयकर अपील सुं./ Ita No. 3644/Mum/2016 (ननर्ाारण वर्ा / Assessment Year 2008-09) State Bank Of India The Dy. Commissioner Of 3Rd Floor, Corporate Centre Income Tax, Circle -2(2)(1) बनाम/ Madam Cama Road Mumbai Vs. Nariman Point Mumbai-400021 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा सुं./Pan No. Aaacs8577K

For Appellant: Shri P.J. Pardiwalla &For Respondent: Shri Anadi Varma, CIT-DR&
Section 143(3)Section 147

…n relation to the Departmental representative’s stand on non- admission of additional grounds by relying on the decision of the 100 | P a g e State Bank of India ITA Nos.3644&4563/Mum/2016 Bombay High Court in the case of Ultratech Cement Ltd. Vs. ACIT [2018] 408 ITR 500 (Bombay), the Ld. Counsel of assessee argued that whether or not to allow an additional ground to be raised before the appellate authority is to be decided by the appellate authority in exercise of its discretion considering the facts and circumstances of the case before it. 103. We noted that in the assessment years 1996-97 to 1998- 99, the ass…

Harish Kumar HUF, New Delhi vs. DCIT, Circle-34(1), New Delhi

In the result, the appeal filed by the Assessee stands partly allowed

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR
Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

…(iv) CIT v. Jindal Ployster Ltd. (2017) 397 ITR 282 (All.) (v) Add/. CIT v. Gurjargravures (P.) Ltd. (1978) 111 ITR 1 (SC) (VI) CIT v. EdwertKeventer (Successors) P. Ltd. (1980) 123 ITR 200 (Delhi) (vii) Ultra tech Cement Ltd. v. Addl. CIT, Range-2(2) (2017) 298 CTR 437 (Bom.) (viii) Self Knitting Works v. CIT (2014) 227 taxman 253 (P & H) The Id. D.R relying on the aforesaid judicial pronouncements, submitted that as per the settled position of law, the objection raised by the Id. A.R during the course of hearing of the appeal as regards the validity of the jurisdiction assumed by the AO for imposingg penalty 2…

Asst CIT Cen Cir 29, Mumbai vs. Shah Rukh Khan, Mumbai

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 5767/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 May 2018AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri N.K.Pradhan, Am Dy. Commissoner Of Income-Tax, Shri Shah Rukh Khan Central Circle-4(2), Mumbai 44-Mannat, B.J. Road, Band बिधम/ (Erstwhile Assistant Commissioner Of Income Stand, Bandra (West), Tax, Central Circle-29, Mumbai) Mumbai-400 050. Vs. R. No. 1918, 19Th Floor, Air India Building, Nariman Point, Mumbai-400 021 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aahpk3293L (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Hiro RaiFor Respondent: Shri V. Justin, D.R
Section 112Section 143(2)Section 23(1)(a)Section 271(1)(c)

…(iv) CIT Vs. Jindal Ployster Ltd. (2017) 397 ITR 282 (All) (v) Addl. CIT Vs. Gurjargravures (P) Ltd. (1978) 111 ITR 1 (SC) (vi) CIT Vs. Edwert Keventer (Successors) P. Ltd. (1980) 123 ITR 200 (Del) (vii) Ultratech Cement Ltd. Vs. Addl. CIT, Range-2(2) (2017) 298 CTR 437 (Bom) (viii) Self Knitting Works Vs. CIT (2014) 227 taxman 253 (P & H) The ld. D.R relying on the aforesaid judicial pronouncements, submitted that as per the settled position of law, the objection raised by the ld. A.R during the course of hearing of the appeal as regards the validity of the jurisdiction assumed by the A.O for imposing penalty 2…