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“Section 37(2)”

Section References (mined)Section 37Section 37(2)34 judgments

GOAL ORIENTED TRADE LINK PVT. LTD.,,KOLKATA vs. ITO, WARD 2(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2576/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 147Section 148Section 14ASection 158Section 250

Singh's case [1985] 155 ITR 166 (SC). In this 5 Goal Oriented Trade Link Pvt. Ltd. case, the Court has observed that Section 37(2) provides that "the provisions of the Code relating to searches, shall so far as may be, apply to searches directed under Section 37(2

VINOD MONGIA,WAST AZAD NAGAR, DELHI vs. INCOME TAX OFFICER , VIKAS BHAWAN,DELHI

In the result, the appeal of the assessee is allowed

ITA 1844/DEL/2024[2012-2013]Status: DisposedITAT Delhi31 Jul 2025AY 2012-2013

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2012-13] Vinod Mongia, Vs Ito, C-40, Street No.1A, West Ward-58(7), Azad Nagar, Delhi-110005. Vikas Bhawan, Pan-Akhpm6218R Delhi Appellant Respondent Appellant By Shri Shivam Jain, Adv. & Shri Nitin Kanwar, Adv. Respondent By Shri Om Parkash, Sr. Dr Date Of Hearing 14.05.2025 Date Of Pronouncement 31.07.2025

Section 143Section 143(2)Section 147Section 148Section 250Section 68

made by this Court in Dr. Pratap Singh's case [1985] 22 Taxman 30 (Madras). In this case, the Court has observed that Section 37(2) provides that "the provisions of the Code relating to searches, shall so far as may be, apply to searches directed under Section 37(2

MANAKSIA LIMITED,KOLKATA vs. DCIT, CIRCLE 4(1), , KOLKATA

ITA 470/KOL/2025[2010-11]Status: DisposedITAT Kolkata22 Jul 2025AY 2010-11
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 148(2)

made by this Court in Dr. Pratap Singh's case [1985] 155 ITR 166 (SC). In\nthis case, the Court has observed that Section 37(2) provides that \"the provisions of\nthe Code relating to searches, shall so far as may be, apply to searches directed under\nSection 37(2

GOVIND RAM MAKRANIA PROP. M/S LAXMI OIL & GINNING FACTORY,BHIWANI vs. DCIT, CENTRAL CIRCLE-1, GURGAON

In the result, the appeal of the assessee is allowed

ITA 3213/DEL/2024[2011-12]Status: DisposedITAT Delhi30 May 2025AY 2011-12
Section 139Section 139(1)Section 143(2)Section 143(3)Section 148Section 250(6)

observation made\nby this Court in Dr.Pratap Singh's case [1985] 155 ITR 166 (SC). In\nthis case, the Court has observed that Section 37(2) provides that\n\"the provisions of the Code relating to searches, shall so far as may\nbe, apply to searches directed under Section 37

M/S. JAIPRAKASH POWER VENTURES LTD.,DEHRADUN vs. DCIT, DEHRADUN

ITA 3723/DEL/2013[2009-10]Status: DisposedITAT Dehradun23 May 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

Section 143(3)Section 801A

excise duty/customs duty was payable on raw materials consumed/utilized in manufacturing goods exported out of India, the duty paid stood refunded under section 37(2)(xvia) of the Central Excise Act, 1944 and under section 75 of the Customs Act, 1962 read with Customs, Central Excise Duties and Service

M/S. JAIPRAKASH POWER VENTURES LTD.,DEHRADUN vs. DCIT, DEHRADUN

ITA 3064/DEL/2013[2007-08]Status: DisposedITAT Dehradun23 May 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

Section 143(3)Section 801A

excise duty/customs duty was payable on raw materials consumed/utilized in manufacturing goods exported out of India, the duty paid stood refunded under section 37(2)(xvia) of the Central Excise Act, 1944 and under section 75 of the Customs Act, 1962 read with Customs, Central Excise Duties and Service

DCIT, DEHRADUN vs. M/S JAI PRAKASH POWER VENTURE LTD., H.P.

ITA 3929/DEL/2012[2008-09]Status: DisposedITAT Dehradun23 May 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

Section 143(3)Section 801A

excise duty/customs duty was payable on raw materials consumed/utilized in manufacturing goods exported out of India, the duty paid stood refunded under section 37(2)(xvia) of the Central Excise Act, 1944 and under section 75 of the Customs Act, 1962 read with Customs, Central Excise Duties and Service

M/S. JAIPRAKASH POWER VENTURES LTD.,,H.P. vs. DCIT, DEHRADUN

ITA 3925/DEL/2012[2008-09]Status: DisposedITAT Dehradun23 May 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 Vs. Dcit, M/S, Jaiprakash Power Ventures Ltd., Circle-2, 113, Rajpur Road, Dehradun Dehradun Pan: Aaacj5463 (Appellant) (Respondent) With Assessment Year: 2008-09 Vs. M/S, Dcit, Jaiprakash Power Circle-2, Ventures Ltd., Dehradun Juit, Complex, Waknaghat, Post Office- Dumehar Bani, Kandaghat, Distt. Solan, Himachal Pradesh Pan: Aaacj5463 (Appellant) (Respondent) Assessee By Sh. Anil K. Chopra, Ca Sh. Sanjiv Choudhary, Ca Sh. V.K. Garg, Adv. Department By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 20.03.2025 Date Of Pronouncement 23.05.2025

Section 143(3)Section 801A

excise duty/customs duty was payable on raw materials consumed/utilized in manufacturing goods exported out of India, the duty paid stood refunded under section 37(2)(xvia) of the Central Excise Act, 1944 and under section 75 of the Customs Act, 1962 read with Customs, Central Excise Duties and Service

DCIT, CENTRAL CIRCLE 1, RAJKOT vs. LAJVANTIBEN RAJABHAI HINDUJA, RAJKOT

ITA 94/RJT/2024[2021-22]Status: DisposedITAT Rajkot20 May 2025AY 2021-22
For Appellant: Shri R.B. Shah, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132(4)Section 143(2)Section 143(3)Section 250

received by the assessee\nand shown the said amount as advance in the balance sheet since 2009 because\ndue to pending litigation under section 37(2) of the Gujarat land Revenue Code,\n1879 (Bombay Act No. V of 1879). The land bearing survey no. 103/2 is still in\nthe name ... received by the assessee and\nshown the said amount as advance in the balance sheet since 2009 because due\nto pending litigation under section 37(2) of the Gujarat land Revenue Code,\n1879 (Bombay Act No. V of 1879). The land bearing survey no. 103/2 is still in\nthe name

DY. COMMISSIONER OF INCOME TAX, THE CHINARS, NEAR GOVT. SILK FACTORY, RAJBAGH , SRINAGAR vs. JAMMU AND KASHMIR POWER DEVELOPMENT CORPORATION LTD., SRINAGAR, KASHMIR

In the result, all the three appeals filed by the revenue are dismissed being

ITA 386/ASR/2023[2018-19]Status: DisposedITAT Amritsar15 May 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Dalip K Kaul, C. A
Section 115JSection 135Section 143(3)Section 250(6)Section 37(2)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT

DEPUTY COMMISSIONER OF INCOME TAX, SRINAGAR, KASHMIR vs. JAMMU AND KASHMIR POWER DEVELOPMENT CORPORATION LTD., SRINAGAR, KASHMIR

In the result, all the three appeals filed by the revenue are dismissed being

ITA 385/ASR/2023[2017-18]Status: DisposedITAT Amritsar15 May 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Dalip K Kaul, C. A
Section 115JSection 135Section 143(3)Section 250(6)Section 37(2)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE- SRINAGAR, RAJBAGH SRINGAR vs. JAMMU AND KASHMIR POWER DEVELOPMENT CORPORATION LTD., SRINAGAR, KASHMIR

In the result, all the three appeals filed by the revenue are dismissed being

ITA 364/ASR/2023[2016-2017]Status: DisposedITAT Amritsar15 May 2025AY 2016-2017

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Dalip K Kaul, C. A
Section 115JSection 135Section 143(3)Section 250(6)Section 37(2)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT

MARICO LTD,MUMBAI vs. DCIT CEN CIR-35,, MUMBAI

ITA 7044/MUM/2008[2005-2006]Status: DisposedITAT Mumbai11 Apr 2025AY 2005-2006

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

Section 115JSection 80HSection 80I

rightly brought to our notice by the Ld.AR of the assessee that in the preceding assessment year there was a specific section under section 37(2) of the Act to disallow the entertainment expenditures incurred by the assessee. Since section 37(2) was omitted from

M/S. MARICO LTD,MUMBAI vs. THE ACIT CEN CIR-35, MUMBAI

ITA 3533/MUM/2008[2004-2005]Status: DisposedITAT Mumbai11 Apr 2025AY 2004-2005

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

Section 115JSection 80HSection 80I

rightly brought to our notice by the Ld.AR of the assessee that in the preceding assessment year there was a specific section under section 37(2) of the Act to disallow the entertainment expenditures incurred by the assessee. Since section 37(2) was omitted from

THE ACIT CC-35, MUMBAI vs. M/S. MARICO LTD, MUMBAI

ITA 3152/MUM/2008[2004-2005]Status: DisposedITAT Mumbai11 Apr 2025AY 2004-2005

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

Section 115JSection 80HSection 80I

rightly brought to our notice by the Ld.AR of the assessee that in the preceding assessment year there was a specific section under section 37(2) of the Act to disallow the entertainment expenditures incurred by the assessee. Since section 37(2) was omitted from

BEST CITY REALTORS INDIA PVT. LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

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

ITA 1515/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2024AY 2011-12

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahmanbest City Realtors India Pvt. Ltd., Vs. Dcit, Cc – 06, Plot No.H-8, 1St Floor, New Delhi. Netaji Subhash Place, Pitampura, New Delhi. (Pan : Aaccb7687B) (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate Shri Shivam Yadav, Advocate Revenue By : Ms. Nimisha Singh, Cit Dr Date Of Hearing : 24.07.2024 Date Of Order : 04.10.2024 Order Per S.Rifaur Rahman,Am: This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-24, New Delhi [“Ld. Cit(A)”, For Short] Dated 22.12.2014 For The Assessment Year 2011-12. 2. The Grounds Of Appeal Taken By The Assessee Read As Under :- “1. That In Making Addition, The Ld/- Cit(A) Has Erred In Recording Adverse Findings Which Were Not Only Based On Misappreciation Of Evidence But Are Also Based On Non Existent Facts & Such Findings As Recorded Are Factually Incorrect To State That The Assessee Company Has Manipulated The Transactions With C. R. Sons Builders & Developers

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 132Section 142Section 142(1)Section 143Section 143(2)

made by this Court in Dr. Pratap Singh's case [1985] 155 ITR 166(SC). In this case, the Court has observed that Section 37(2) provides that "the provisions of the Code relating to searches, shall so far as may be, apply to searches directed under Section 37(2

THE DY CIT CIR 1(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPN LTD., MUMBAI

In the result, the three appeals by the Revenue are partly\nallowed

ITA 724/MUM/2005[2001-2002]Status: DisposedITAT Mumbai05 Jul 2024AY 2001-2002
Section 143(3)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI\nBEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nAND\nSHRI SUNIL

THE DY CIT CIR 1(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPN LTD, MUMBAI

In the result, the three appeals by the Revenue are partly\nallowed

ITA 337/MUM/2005[2000-2001]Status: DisposedITAT Mumbai05 Jul 2024AY 2000-2001
Section 143(3)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI\nBEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nAND\nSHRI SUNIL

M/S. HOUSING DEVELOP,MENT FINANCE CORPN. LTD,MUMBAI vs. THE ADDL CIT RG-1(1), MUMBAI

In the result, the three appeals by the Revenue are partly\nallowed

ITA 287/MUM/2005[2001-2002]Status: DisposedITAT Mumbai05 Jul 2024AY 2001-2002
Section 143(3)

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI\nBEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nAND\nSHRI SUNIL

M/S. HOUSING DEVELOP,MENT FINANCE CORPN. LTD,MUMBAI vs. THE ADDL CIT RG 1(1), MUMBAI

ITA 286/MUM/2005[2000-2001]Status: DisposedITAT Mumbai05 Jul 2024AY 2000-2001
For Appellant: Shri Nitesh Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT, DR
Section 143(3)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI\nBEFORE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER\nAND\nSHRI SUNIL

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