← All Phrases

“Section 254(1)”

Section References (mined)Section 254Section 254(1)1,469 judgments

The decision most relied on for Section 254(1) is CIT v. Woodward Governor India Pvt. Ltd. (312 ITR 254), cited in 968 judgments on BharatTax.

Leading authorities on Section 254(1)

CIT v. Woodward Governor India Pvt. Ltd.
312 ITR 254 · 2009 · Supreme Court
968
citing judgments

Foreign exchange fluctuations, whether gains or losses, are inextricably linked to the underlying business transaction and must be accounted for under the mercantile system. The Supreme Court also affirmed the standard accounting principle of valuing stock at cost or net realisable value, whichever is lower.

ACIT v. Saurashtra Kutch Stock Exchange Ltd.
305 ITR 227 · 2008 · Supreme Court
470
citing judgments

Non-consideration of a decision by a jurisdictional High Court or the Supreme Court constitutes a mistake apparent from the record. However, non-consideration of a non-jurisdictional High Court decision does not typically amount to such a mistake.

Asia Satellite Telecommunications Co. Ltd. v. DIT
332 ITR 340 · 2011 · High Court
359
citing judgments

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

CIT v. Jai Parabolic Springs Ltd.
306 ITR 42 · 2008 · High Court
349
citing judgments

An assessee can make an additional claim for deduction or file a revised computation of income during assessment proceedings, even if a revised return of income has not been filed. Such additional claims or grounds can also be admitted at the appellate stage.

CIT v. Tasgaon Taluka S.S.K. Ltd.
103 Taxmann.com 57 · 2019 · Supreme Court
306
citing judgments

The Supreme Court holds that the issue of payment of excessive price on purchase of sugarcane by assesses is no longer res integra. The court elaborately dealt with this issue.

Bangalore Club v. CIT
350 ITR 509 · 2013 · Supreme Court
247
citing judgments

The Supreme Court affirmed the doctrine of mutuality, holding that contributions received from and returned to members for a common purpose do not constitute taxable profits. However, income from transactions with non-members or interest earned from investments in external entities (like cooperative banks) may break the mutuality chain and be taxable under Section 56, falling outside the scope of Section 80P deductions.

CIT v. Madras Auto Service (P) Ltd.
233 ITR 468 · 1998 · Supreme Court
246
citing judgments

Expenditure providing an enduring advantage, such as upfront lease rent for land, is revenue expenditure if no capital asset is acquired or generated, allowing for deduction under Section 37, even when capitalized in the books of account.

Assam Bengal Cement Co. Ltd. v. CIT
27 ITR 34 · 1955 · Supreme Court
174
citing judgments

The Supreme Court established the foundational test for distinguishing between capital and revenue expenditure, holding that the aim and object of the expenditure and whether it brings into existence an asset or an advantage of an enduring nature determines its character, irrespective of the payment method. An advantage lasting five years or more can be considered enduring.

Judgments citing Section 254(1)

Jaykant Uttamchand Shah, Vapi vs. Principal Commissioner of Income Tax, Valsad

In the result, this appeal of assessee is dismissed

ITA 276/SRT/2022[2012-13]Status: DisposedITAT Surat05 Apr 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 263Section 54B

Assessee represented by None Department represented by Shri Ashok B. Koli, CIT-DR Date of hearing 31/03/2023 Date of pronouncement 05/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, J.M. 1. This appeal by the assessee is directed against the order of learned Principal Commissioner

Allarakhi Faruk Shaikh, Bharuch vs. Assessing Officer, Ward - 1(5), Bharuch

In the result, this appeal of the assessee is allowed for statistical purposes

ITA 120/SRT/2023[2018-19]Status: DisposedITAT Surat31 Mar 2023AY 2018-19

Bench: Shri Pawan Singh(Physical Hearing) Allarakhi Faruk Shaikh, I.T.O., Dadri Faliya, Kharach, Kosamba, Ward 1(5), Vs. Bharuch. Bharuch. Pan No. Dnmps 0247 F Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 40BSection 43B

represented by Shri Vinod Kumar, Sr. DR Date of Institution of appeal 16/02/2023 Date of hearing 31/03/2023 Date of pronouncement 31/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless

Sureshbhai Sukhabhai Mistry, Na vs. Arivs.ITO, Ward 5, Navasari

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 263/SRT/2022[2011-12]Status: DisposedITAT Surat31 Mar 2023AY 2011-12

Bench: Shri Pawan Singhआ.अ.सं./Ita No.263/Srt/2022 (Ay 2011-12) (Hearing In Virtual Court) Sureshbhai Sukhabhai Mistry Income Tax Officer, 130, Kumbhar Faliya, Via Ward-5, Navsari Vs Satem, Tal: Navsari, Dist. Navsari-396466 Pan No: Ammpm 4411 H अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Sujesh C Suratwala, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 30.01.2023 उ"घोषणा क" तार"ख/Date Of 31.03.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)”] Dated 05.05.2022 For Assessment Year 2011-12, Which In Turn Arises From The Addition Made By The Income Tax Officer, Ward-5, Navsari / Assessing Officer In Assessment Order Passed Under Section 144 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 13.09.2017. The Assessee Has Raised The Following Grounds Of Appeal:- Suresshbhai S Mistry “1. The Learned Ao As Well As Learned Nfac/Cit(A) Has Erred In Making Addition To The Total Income Of The Assessee Which Is Primarily Agriculture Inn Nature & In Fact Exempted To Tax

Section 133(6)Section 144Section 147Section 148Section 254(1)

Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 30.01.2023 उ"घोषणा क" तार"ख/Date of 31.03.2023 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre

Sudhir Bhupendra Desai, Surat vs. Income Tax Officer, (Int. Tax), Surat

In the result, the grounds of appeal raised by the assessee are allowed

ITA 92/SRT/2023[2012-13]Status: DisposedITAT Surat30 Mar 2023AY 2012-13

Bench: Shri Pawan Singhआ.अ.सं./Ita No.92/Srt/2023 (Ay 2012-13) (Hearing In Physical Court) Sudhir Bhupendra Desai Income Tax Officer, (Int. Tax), 106, ‘Shriyam’, Nehru Nagar, Room No.107, 1St Floor, Vs Ichhanath, Svr College, S.O., Income-Tax Office, Surat Surat-395007 Anavil Business Centre, Pan No: Axdpd 7887 Q Adajan Hazira Road, Adajan, Surat-395007 अपीलाथ"/Appellant ""थ" /Respondent

Section 148Section 254(1)Section 271(1)(c)Section 274

Date of filing appeal 03.02.2023 सुनवाई की तारीख/Date of hearing 23.03.2023 उद्घोषणा की तारीख/Date of 30 .03.2023 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of Ld. Commissioner of Income

Gabani Polyester Pvt. Ltd., Surat vs. Income Tax Officer, Ward - 1(1)(2), Surat

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 295/SRT/2022[2005-06]Status: HeardITAT Surat30 Mar 2023AY 2005-06

Bench: Shri Pawan Singh

Section 250(6)Section 254(1)Section 271(1)(c)

represented by Ms. Himali Mistry, CA Respondent represented by Shri Vinod Kumar, (Sr.DR) Date of hearing 30/03/2023 Date of pronouncement 30/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. Both these appeals by assessee are directed against the separate orders of learned National

Gabani Polyester Pvt. Ltd., Surat vs. Income Tax Officer, Ward - 1(1)(2), Surat

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 294/SRT/2022[2004-05]Status: HeardITAT Surat30 Mar 2023AY 2004-05

Bench: Shri Pawan Singh

Section 250(6)Section 254(1)Section 271(1)(c)

represented by Ms. Himali Mistry, CA Respondent represented by Shri Vinod Kumar, (Sr.DR) Date of hearing 30/03/2023 Date of pronouncement 30/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. Both these appeals by assessee are directed against the separate orders of learned National

Nisar Mahmad Dola, Surat vs. CIT (Appeals), NFAC

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 275/SRT/2022[2012-13]Status: HeardITAT Surat30 Mar 2023AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) Nishar Mahmad Dola, I.T.O., At Vankaner, Bardoli, Surat. Ward-2, Vs. Pan No. Asgpd 0749 R Bardoli. Appellant/ Assessee Respondent/ Revenue

Section 144Section 250(6)Section 254(1)Section 69A

Respondent/ revenue Assessee represented by None Respondent represented by Shri Vinod Kumar, (Sr.DR) Date of hearing 30/03/2023 Date of pronouncement 30/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of learned National Faceless Appeal

Thakordas Parekh & Sons, Na vs. Arivs.Income Tax Officer, Ward-5, Navsari

In the result, ground No. 2 & 3

ITA 167/SRT/2022[2017-18]Status: DisposedITAT Surat30 Mar 2023AY 2017-18

Bench: Shri Pawan Singhआ.अ.सं./Ita No.167/Srt/2022 (Ay 2017-18) (Hearing In Physical Court) Thakordas Parekh & Sons Income Tax Officer, Ward-5, Bazar Street, Chikhli, Navsari, 204, 2Nd Floor, Vs Navsari-396530 Income Tax Office, Pan No: Aabft 4593 J Charpool, Awabaug, Navsari-396445 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Shri Rasesh Shah, C.A राज"व क" ओर से /Revenue By Shri Vinod Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing 05.01.2023 उ"घोषणा क" तार"ख/Date Of 30.03.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi [For Short To As “Nfac/Ld.Cit(A)”] Dated 23.03.2022 For Assessment Year 2017-18, Which In Turn Arises From The Addition Made By The Income Tax Officer, Ward-5, Navsari / Assessing Officer In Assessment Order Passed Under Section 144 R.W.S143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 30.12.2019. The Assessee Has Raised The Following Grounds Of Appeal:- “1. On The Facts & In The Circumstances Of The Case As Well As Law On The Subject, The Learned Cit(A) Has Erred In Confirming The Action Thakordas Parekh & Sons Of Assessing Officer In Rejecting The Books Of Accounts U/S 145(3) Of The Act.

Section 115BSection 144Section 145(3)Section 254(1)Section 68

Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 05.01.2023 उ"घोषणा क" तार"ख/Date of 30.03.2023 pronouncement Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of National Faceless Appeal Centre

Asstt. Commissioner of Income Tax, Surat vs. M/S. D.Khushalbhai Jewellers, Surat

In the result, grounds raised by the revenue is dismissed

ITA 493/SRT/2019[2012-13]Status: DisposedITAT Surat30 Mar 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 143(3)Section 254(1)Section 271(1)(c)Section 69B

Ashok B Koli, CIT-DR Assessee represented by Shri Mehul K Patel, Advocate Date of hearing 21/02/2023 Date of pronouncement 30/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the Revenue are directed against the separate orders of learned

Asstt. Commissioner of Income Tax, Cir 1(3), Surat vs. M/S. D.Khushalbhai Jewellers, Surat

In the result, grounds raised by the revenue is dismissed

ITA 265/SRT/2019[2013-14]Status: DisposedITAT Surat30 Mar 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 133ASection 143(3)Section 254(1)Section 271(1)(c)Section 69B

Ashok B Koli, CIT-DR Assessee represented by Shri Mehul K Patel, Advocate Date of hearing 21/02/2023 Date of pronouncement 30/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the Revenue are directed against the separate orders of learned

M/S N. A. Shaikh, Ankleshwar vs. Income Tax Officer, Ward-2(5), Bharuch

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 94/SRT/2023[2014-15]Status: DisposedITAT Surat28 Mar 2023AY 2014-15

Bench: Shri Pawan Singh(Physical Hearing) M/S N.A. Shaikh, I.T.O., Shop No. 1, Old Shopping Centre, Ward 2(5), Vs. Nr. Pratin Crossing, Gidc, Bharuch. Ankleshwar-393002. Pan No. Aabfn 9617 R Appellant/ Assessee Respondent/ Revenue

Section 2Section 250(6)Section 254(1)Section 40

Kapadia, CA Respondent represented by Shri Vinod Kumar, (Sr.DR) Appeal instituted on 06/02/2023 Date of hearing 29/03/2023 Date of pronouncement 29/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of learned National Faceless Appeal

Tusharkumar Ganeshbhai Gujarati, Surat vs. Assistant Commissioner of Income Tax, Central Circle-2, Surat

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 269/SRT/2022[2017-18]Status: DisposedITAT Surat28 Mar 2023AY 2017-18

Bench: Shri Pawan Singh(Physical Hearing) Tusharkumar Ganeshbhai Gujarati, A.C.I.T., B-81, 2Nd Floor, Satlal Society, B/H, Central Circle-2, Vs. Hira Baug, Varachha Road, Surat. Surat-395006. Pan No. Auspg 5205 B Appellant/ Assessee Respondent/ Revenue

Section 115BSection 143(3)Section 250(6)Section 254(1)Section 69A

represented by Shri Vipin Jariwala, AR Respondent represented by Shri Vinod Kumar, (Sr.DR) Date of hearing 29/03/2023 Date of pronouncement 29/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of learned Commissioner of Income

Dinaben Dilipkumar Patel, Na vs. Arivs.Income Tax Officer, Ward-2, Navsari

In the result, ground related to the credit entry of Rs

ITA 69/SRT/2023[2012-13]Status: DisposedITAT Surat24 Mar 2023AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 148Section 254(1)Section 271(1)(c)

Shri Jairaj M Naik, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 23/03/2023 Date of pronouncement 27/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee are directed against the separate orders of learned

Shree Salabatpura Urban Co-Op[. Credit Society Ltd., Surat vs. Dy. Commissioner of Income Tax, Circle - 2(1)(1), Surat

In the result, this appeal of the assessee is allowed

ITA 175/SRT/2023[2015-16]Status: DisposedITAT Surat24 Mar 2023AY 2015-16

Bench: Shri Pawan Singh(Virtual Hearing) Shree Salabatpura Urban Co. Op. D.C.I.T. Credit Society Limited, Circle-2(1)(1), Vs. 4/2424, Salabatpura Main Road, Surat. Salabatpura, Surat-395003. Pan No. Aaaas 3509 F Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 80P

represented by Shri Vinod Kumar, Sr. DR Date of institution of appeal 10/03/2023 Date of hearing 27/03/2023 Date of pronouncement 27/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless

Dinaben Dilipkumar Patel, Na vs. Asrivs.Income Tax Officer, Ward-2, Navsari

In the result, ground related to the credit entry of Rs

ITA 337/SRT/2022[2012-13]Status: DisposedITAT Surat24 Mar 2023AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 148Section 254(1)Section 271(1)(c)

Shri Jairaj M Naik, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 23/03/2023 Date of pronouncement 27/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These two appeals by the assessee are directed against the separate orders of learned

Vijay Naginbhai Patel, Surat vs. Income Tax Officer, Ward-3(2)(4), Surat

In the result, this appeal of assessee is dismissed

ITA 3/SRT/2019[2014-15]Status: DisposedITAT Surat24 Mar 2023AY 2014-15

Bench: Shri Pawan Singh(Virtual Hearing) Vijay Naginbhai Patel, I.T.O., 52, Hari Har Society, Katargam Main Ward 3(2)(4), Vs. Road, Surat-395004. Surat. Pan No. Abrpp 3832 B Appellant/ Assessee Respondent/ Revenue

Section 254(1)Section 50C

revenue Assessee represented by None Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 27/03/2023 Date of pronouncement 27/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner

Shashikant Chhotubhai Tania, L/H of Hemendra Shashikant Tania, Surat vs. Income Tax Officer, Ward 1(2)(4), Surat

In the result, this appeal of assessee is allowed

ITA 42/SRT/2023[2011-12]Status: DisposedITAT Surat22 Mar 2023AY 2011-12

Bench: Shri Pawan Singh(Physical Hearing) Shashikant Chhotubhai Tania, I.T.O., L/H-Hemendra Shashikant Tania, Ward 1(2)(4), Vs. 8/652A, Bharwad Falia, Navsari Surat. Bazar, Surat. Pan No. Aajpt 9963 G Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 144Section 148Section 254(1)Section 271(1)(b)

represented by Shri Vinod Kumar, Sr. DR Date of Institution of appeal 23/01/2023 Date of hearing 15/03/2023 Date of pronouncement 22/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee/appellant is directed against the order of learned National Faceless

Mahesh Kumar Natvarbhai Patel, Surat vs. DCIT, Surat

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 237/SRT/2022[2015-16]Status: DisposedITAT Surat22 Mar 2023AY 2015-16

Bench: Shri Pawan Singh(Physical Hearing) Mahesh Kumar Natvarbhai Patel, D.C.I.T., Chhapania Mohollo, Adajan Gam, Surat. Vs. Adajan, Surat. Pan No. Abepp 8002 E Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 153CSection 250(6)Section 254(1)Section 271(1)(c)

represented by Ms. Chaitali Shah, CA Respondent represented by Shri Vinod Kumar, (Sr.DR) Date of hearing 22/03/2023 Date of pronouncement 22/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the order of learned Commissioner of Income

Designer Exim Pvt. Ltd., Mumbai vs. Income Tax Officer, 1(1)(2), Surat

In the result, this appeal of the assessee is allowed

ITA 14/SRT/2022[2012-13]Status: DisposedITAT Surat22 Mar 2023AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) M/S Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 Pan No. Aabcd 4298 H Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 147Section 148Section 234ASection 254(1)

Shri P.M. Jaggasheth, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 22/03/2023 Date of pronouncement 22 /03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless

Tarit F. Das, Bharuch vs. Assistant Commissioner of Income Tax, Cir.1, Bharuch

In the result this ground of appeal is also dismissed

ITA 105/SRT/2021[2014-15]Status: DisposedITAT Surat22 Mar 2023AY 2014-15

Bench: Shri Pawan Singh(Physical Hearing) Tarit F Das, A.C.I.T., Aaa-49, Shreeji Sadan Bungalows, Circle-1, Vs. Swaminarayan Mandir Road, Bharuch. Zadeshwar Road, Bharuch. Pan No. Acgpd 8543 H Appellant/ Assessee Respondent/ Revenue

Section 254(1)

Shri Krutarth Desai, A.R. Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 17/03/2023 Date of pronouncement 22/03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned Commissioner of Income