Zakiyr Begam v. Shanaz Ali

9 SCC 280Reported decision2010#25831 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 139(1)Section 143(2)Section 143(3)Section 145A(a)(ii)Section 43B

Judgments citing Zakiyr Begam v. Shanaz Ali

Mansa Builders and Developers, Bhopal vs. The Income Tax Officer, 5(3), Bhopal

Appeal is allowed

ITA 433/IND/2023[2016-17]Status: DisposedITAT Indore24 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Mansa Builders & Income-Tax Officer, Developers, 5(3), 1, Bhopal C/O Radha Krishna बनाम/ Traders, Vs. Bhanpur Square, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aatfm5948C Assessee By Shri Ashish Goyal, Adv. & Shri N.D. Patwa, Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 24.06.2024

Section 139(1)Section 143(3)Section 145ASection 43B

…goods to a particular location. (e) The Explanation to Section 145A(a) of the Act does not expand its scope. An Explanation normally does not widen the scope of the main section. It merely helps clarifying an ambiguity. (See Zakiyr Begam v. Shanaz Ali [2010] 9 SCC 280). The main part of the Section specifically restrict its ambit only to valuation of purchase and sale of goods and inventory. Rendering of service is not goods or inventory. Goods would mean movables and inventory would mean stock of goods. Therefore, the Explanation would only apply for valuation of sales and purchase of goods and stock of goods a…

Platinum Properties, Raigad vs. ITO Ward 5, Panvel

In the result, the ground no

ITA 2681/MUM/2023[2014-15]Status: DisposedITAT Mumbai15 Jan 2024AY 2014-15

Bench: Shri Aby T Varkey & Shri Amarjit Singhplatinum Properties Vs. Ito, Ward-5 Plot No. 6, G-20-24, Panvel, Taloja, Midc, Tal Panvel, Thane Taloja Raigad-410208 Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aajfp4159N Appellant .. Respondent Appellant By : Prateek Jain Respondent By : H.M. Bhatt Date Of Hearing 05.01.2024 Date Of Pronouncement 15.01.2024

For Appellant: Prateek JainFor Respondent: H.M. Bhatt

Section 139(1)Section 143(2)Section 143(3)Section 43B

…P a g e | 1 Platinum Properties Vs. ITO, Ward-5 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Platinum Properties Vs. ITO, Ward-5 Plot No. 6, G-20-24, Panvel, Taloja, MIDC, Tal Panvel, Thane Taloja Raigad-410208 Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAJFP4159N Appellant .. Respondent Appellant by : Prateek Jain Respondent by : H.M. Bhatt Date of Hearing 05.01.2024 Date of Pronouncement 15.01.2024 आदेश / O R D E R Per Amarjit Singh (AM): This appeal filed by the assessee is directed against the order passed…

Uniliver India Exports Ltd, Mumbai vs. DCIT RG 1(3)(2), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 2096/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jul 2019AY 2012-13

Bench: Shri Saktijit Deyand Shri M. Balaganesh

For Appellant: Shri P.J. PardiwalaFor Respondent: Shri Bhupendra Kumar Singh

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA no.2096/Mum./2017 (Assessment Year : 2012–13) Unilever India Exports Ltd. Unilever House, B.D. Sawant Marg ……………. Appellant Chakala, Andheri (E), Mumbai 400 099 PAN – AAAC1099ID v/s Dy. Commissioner of Income Tax ……………. Respondent Range–1(3)(2), Mumbai S.A. no.29/Mum./2019 (Arising out of ITA no.2096/Mum./2017) (Assessment Year : 2012–13) Unilever India Exports Ltd. Unilever House, B.D. Sawant Marg ……………. Appellant Chakala, Andheri (E), Mumbai 400 099 PAN – AAAC1099ID v…