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“Section 33(1)”

Section References (mined)Section 33Section 33(1)25 judgments

VIJAYGROUP HOUSING PRIVATE LIMITED,MUMBAI vs. NFAC CIT(A), MUMBAI

In the result, appeal of the assessee is dismissed

ITA 5281/MUM/2024[2016-17]Status: DisposedITAT Mumbai29 Apr 2025AY 2016-17

Bench: Raj Kumar Chauhan & Shri Om Prakash Kant

Section 14Section 143(1)Section 144B(8)Section 148Section 250

approval of Resolution Plan by the committee of creditors within the statutory period, adjudicating authority passed liquidation order dated 04.12.2018 under section 33(1) of the IBC in respect of the assessee/Corporate debtor. 8. Learned representative for the assessee has submitted that since liquidator was appointed on 4th December

VIJAYGROUP HOUSING PVT LTD,MUMBAI vs. NFAC CIT(A), MUMBAI

In the result, appeal of the assessee is dismissed

ITA 5280/MUM/2024[2019-20]Status: DisposedITAT Mumbai29 Apr 2025AY 2019-20

Bench: Raj Kumar Chauhan & Shri Om Prakash Kant

Section 14Section 143(1)Section 144B(8)Section 148Section 250

approval of Resolution Plan by the committee of creditors within the statutory period, adjudicating authority passed liquidation order dated 04.12.2018 under section 33(1) of the IBC in respect of the assessee/Corporate debtor. 8. Learned representative for the assessee has submitted that since liquidator was appointed on 4th December

INCOME TAX OFFICER WARD-1, PANVEL, PANVEL DIST. RAIGAD vs. SHAILESHKUMAR DINESHBHAI PATEL, TAL. MHASALA

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 1353/PUN/2024[2017-18]Status: DisposedITAT Pune29 Jan 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri Arvind Desai, Addl CIT-DR
Section 133(6)Section 142(1)Section 144

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. VARUN RESOURCES LTD, MUMBAI

In the result, the appeal of the Revenue for AY 2013-14, 2015-16 & 2017-18

ITA 3052/MUM/2024[2013-14]Status: DisposedITAT Mumbai03 Sept 2024AY 2013-14

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Haridas Bhatt, AR
Section 147Section 279Section 33Section 446

also. 6. We heard the parties and perused the material on record. We notice that an application for an order of liquidation under section 33(1) of the IBC was moved before the NCLT. It is further noticed that the NCLT vide order dated 04.12.2018 allowed the application by passing

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. VARUN RESOURCES LIMITED, MUMBAI

In the result, the appeal of the Revenue for AY 2013-14, 2015-16 & 2017-18

ITA 3051/MUM/2024[2015-16]Status: DisposedITAT Mumbai03 Sept 2024AY 2015-16

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Haridas Bhatt, AR
Section 147Section 279Section 33Section 446

also. 6. We heard the parties and perused the material on record. We notice that an application for an order of liquidation under section 33(1) of the IBC was moved before the NCLT. It is further noticed that the NCLT vide order dated 04.12.2018 allowed the application by passing

ASST. COMMISSIONER OF INCOME TAX, MUMBAI vs. VARUN RESOURCES LIMITED, MUMBAI

In the result, the appeal of the Revenue for AY 2013-14, 2015-16 & 2017-18

ITA 3050/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Sept 2024AY 2017-18

Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Haridas Bhatt, AR
Section 147Section 279Section 33Section 446

also. 6. We heard the parties and perused the material on record. We notice that an application for an order of liquidation under section 33(1) of the IBC was moved before the NCLT. It is further noticed that the NCLT vide order dated 04.12.2018 allowed the application by passing

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)

production of any one or\nmore of the articles or things specified in the Fifth/Sixth Schedule'. This is\nexactly the expression used in section 33(1)(b)(B) and section 80E as also\nin section 80B(7) except with the difference that this clause refers to Sixth\nSchedule in place

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)

production of any one or\nmore of the articles or things specified in the Fifth/Sixth Schedule'. This is\nexactly the expression used in section 33(1)(b)(B) and section 80E as also\nin section 80B(7) except with the difference that this clause refers to Sixth\nSchedule in place

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)

production of any one or\nmore of the articles or things specified in the Fifth/Sixth Schedule'. This is\nexactly the expression used in section 33(1)(b)(B) and section 80E as also\nin section 80B(7) except with the difference that this clause refers to Sixth\nSchedule in place

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)

production of any one or\nmore of the articles or things specified in the Fifth/Sixth Schedule'. This is\nexactly the expression used in section 33(1)(b)(B) and section 80E as also\nin section 80B(7) except with the difference that this clause refers to Sixth\nSchedule in place

DCIT 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 7532/MUM/2004[1999-2000]Status: DisposedITAT Mumbai05 Jul 2024AY 1999-2000
Section 143(3)

production of any one or\nmore of the articles or things specified in the Fifth/Sixth Schedule'. This is\nexactly the expression used in section 33(1)(b)(B) and section 80E as also\nin section 80B(7) except with the difference that this clause refers to Sixth\nSchedule in place

M/S. HOUSING DEVELOPMENT FINANCE CORP. LTD.,MUMBAI vs. DCIT CIR. 1(1), MUMBAI

ITA 7447/MUM/2004[1999-2000]Status: DisposedITAT Mumbai05 Jul 2024AY 1999-2000
Section 143(3)

production of any one or\nmore of the articles or things specified in the Fifth/Sixth Schedule'. This is\nexactly the expression used in section 33(1)(b)(B) and section 80E as also\nin section 80B(7) except with the difference that this clause refers to Sixth\nSchedule in place

M/S VARUN RESOURCES LIMITED ,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEAL)-CIRCLE 5(3)(1), MUMBAI

In the result, the appeal is partially allowed

ITA 4518/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2024AY 2017-18

Bench: the NCLT during the course of assessment proceedings. Notice was issued to the liquidator Mr. Sanjeev Maheshwari but for no avail. It was learnt that assessee under reported income as Rs 34,06,89,638/- as per order dated 3

Section 115JSection 143(2)Section 143(3)Section 147Section 270Section 270ASection 270A(2)Section 274Section 69A

approval of Resolution Plan by the committee of creditors within the statutory period, adjudicating authority passed liquidation order dated 04.12.2018 under section 33(1) of the IBC in respect of the assessee/Corporate debtor. 8. Learned representative for the assessee has submitted that since liquidator was appointed on 4th December

M/S VARUN RESOURCES LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEAL)-CIRCLE 5(3)(1), MUMBAI

In the result, the appeal is partially allowed

ITA 4517/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2024AY 2017-18

Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(3)Section 271Section 271BSection 33(1)Section 446Section 44A

approval of Resolution Plan by the committee of creditors within the statutory period, adjudicating authority passed liquidation order dated 04.12.2018 under section 33(1) of the IBC in respect of the assessee/Corporate debtor. 5 ITA No 4517/MUM/2023. M/s. Varun Resources Limited, 8. Learned representative for the assessee has submitted that

HOUSING DEVP. FIN.CORPN. LTD. vs. THE ADIT CIR. 1(1),

The appeal of the assessee is partly allowed

ITA 552/MUM/2004[98-99]Status: DisposedITAT Mumbai15 Jan 2024
Section 144Section 36(1)(viii)

production of any one or more of the\narticles or things specified in the Fifth/Sixth Schedule'. This is exactly the\nexpression used in section 33(1)(b)(B) and section 80E as also in section 80B(7)\nexcept with the difference that this clause refers to Sixth Schedule in place

ANAND SURANA,RAIPUR vs. PR. COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, the appeal filed by the assessee is dismissed in terms of our aforesaid observations

ITA 192/RPR/2022[2016-17]Status: DisposedITAT Raipur04 Jul 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.192/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Anand Surana, Nanesh Kripa, Civil Lines, Raipur (C.G.)-492 001 Pan : Aosps5275H .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri S.K Meena, CIT-DR
Section 10(37)Section 143(3)Section 2(14)Section 2(14)(iii)Section 263

partners, before the expiry of eight years the assessee firm was not entitled to the benefit of the development rebate under Section 33(1) (a) of the Act. The said order passed by the Commissioner was challenged before the Tribunal but the assessee's appeal had failed. At its instance

THA ACIT, CIRCLE MORBI, MORBI vs. M/S. JAXX VITRIFIED PVT. LTD. , MORBI

In the result, the appeal of the Department is dismissed

ITA 260/RJT/2019[2013-14]Status: DisposedITAT Rajkot09 Jun 2023AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 143(3)Section 32Section 32(1)(iia)

thing a further sum equal 15 % of actual cost of such machinery or plant shall be allowed as deduction under clause (ii) of section 33(1). This additional allowance u/s 32(1) (na) is made available as certain percentage of actual cost of new machinery and plant acquired and installed

ACIT CENTRAL CIRCLE 2 (3), CHENNAI vs. M/S SBQ STEELS LTD, CHENNAI

In the result, the appeals of the Revenue in ITA Nos

ITA 579/CHNY/2018[2013-14]Status: DisposedITAT Chennai25 Nov 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri Guru Bashyam, CIT
Section 143(3)Section 22(4)Section 33(1)Section 54

आयकर अपील"य अ"धकरण,‘बी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह

ACIT CENTRAL CIRCLE 2 (3), CHENNAI vs. M/S SBQ STEELS LTD, CHENNAI

In the result, the appeals of the Revenue in ITA Nos

ITA 578/CHNY/2018[2012-13]Status: DisposedITAT Chennai25 Nov 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri Guru Bashyam, CIT
Section 143(3)Section 22(4)Section 33(1)Section 54

आयकर अपील"य अ"धकरण,‘बी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह

ACIT, CENTRAL CIRCLE 2(3), CHENNAI vs. SBQ STEELS LTD, CHENNAI

In the result, the appeals of the Revenue in ITA Nos

ITA 303/CHNY/2018[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri Guru Bashyam, CIT
Section 143(3)Section 22(4)Section 33(1)Section 54

आयकर अपील"य अ"धकरण,‘बी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह

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