Section 32AB of the Income Tax Act

The decision most relied on for Section 32AB is Sri Hanuman Sugar & Industries Ltd. v. CIT (266 ITR 106), cited in 11 of the 34 judgments on BharatTax that turn on this section.

Leading authorities on Section 32AB

Sri Hanuman Sugar & Industries Ltd. v. CIT
266 ITR 106 · 2004 · High Court
11
citing judgments

An assessee's intention regarding a temporary vs. final parting with a factory is a factual determination. This determination is not subject to res judicata, allowing authorities to reach different conclusions in subsequent years based on new evidence.

Jay Metal Industries (P) Ltd. v. CIT
396 ITR 194 · 2017 · High Court
7
citing judgments
ENN ZEN Enterprises (P.) Ltd. v. ACIT: 45 ITRT) 382 (Chandigarh ITAT)
119 TTJ 421 · ITAT
3
citing judgments
Commissioner of Income Tax v. Print Systems & Products
285 ITR 260 · 2006 · High Court
3
citing judgments

Judgments on Section 32AB

Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia vs. M/S. Brooke Bond India Limited, Mumbai

In the result, appeal of the revenue and the cross-objection of the assessee are dismissed

ITA 99/GTY/2000[1993-94]Status: DisposedITAT Guwahati20 Dec 2022AY 1993-94

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]

For Appellant: Smt. Harshita Jain on behalf of NituFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 143(3)Section 250Section 80G

M/S. Vijay Industries vs. Commissioner of Income Tax

Appeals are allowed

C.A. No.-001581-001582 - 2005Supreme Court01 Mar 2019

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 80H

The Commissioner of Income Tax-V vs. Harsiddh Specific Family Trust

In the result, question is answered against Revenue

TAXAP/1051/2008HC Gujarat13 Jun 2018
Section 271(1)(c)Section 32ASection 69C

Pr Commissioner of Income Tax Patiala vs. M/S Ambey Developer Pvt Ltd

The appeals stand dismissed

ITA/263/2016HC Punjab & Haryana20 Jul 2017
Section 260ASection 80I

Video Electronics Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the Assessee’s Quantum Appeal being ITA No

ITA 133/DEL/2011[1990-91]Status: DisposedITAT Delhi03 Mar 2016AY 1990-91

Bench: Shri H. S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Gurjeet Singh, CA & Sh. Mukesh Sharma, CAFor Respondent: Sh. Sarabjeet singh, Sr. DR
Section 143(3)Section 144Section 147Section 234ASection 254Section 271(1)(c)Section 32ASection 80I

Video Electronics Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the Assessee’s Quantum Appeal being ITA No

ITA 132/DEL/2011[1990-91]Status: DisposedITAT Delhi03 Mar 2016AY 1990-91

Bench: Shri H. S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Gurjeet Singh, CA & Sh. Mukesh Sharma, CAFor Respondent: Sh. Sarabjeet singh, Sr. DR
Section 143(3)Section 144Section 147Section 234ASection 254Section 271(1)(c)Section 32ASection 80I

Pb Communication vs. CIT Chandigarj

ITA/49/2001HC Punjab & Haryana29 Sept 2015
Section 260ASection 32ASection 80B(5)Section 80I

Taj Fireworks Industries, Sivakasi vs. ACIT, Madurai

ITA 2754/CHNY/2014[2004-05]Status: DisposedITAT Chennai11 Sept 2015AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2754/Mds/2014 "नधा"रण वष" / Assessment Year : 2004-05

For Appellant: Shri K.V. Raman, CAFor Respondent: Dr. B. Nischal, JCIT
Section 32ASection 69

Commissoner of Income Tax vs. M/S Punjab Tractor Ltd

The appeal stands dismissed

ITA/42/2002HC Punjab & Haryana14 Aug 2015
Section 143(1)Section 143(2)Section 143(2)(b)Section 260ASection 37Section 4Section 80H

Commissioner of Income Tax-VI vs. Video Electronics Pvt. Ltd

The appeals are dismissed

ITA/172/2014HC Delhi03 Aug 2015
Section 260ASection 32A

Dy. C.I.T. (Asstt) vs. Torrent Laboratories Pvt. Ltd

Appeal is dismissed

TAXAP/452/2000HC Gujarat01 Jul 2015
Section 139(1)Section 143(2)Section 253Section 260ASection 32ASection 44ASection 80

Commissioner of Income Tax

ITA/165/2001HC Delhi19 Jan 2015
Section 260ASection 32ASection 37(4)Section 80Section 80I

Asst. C. I. T vs. Norma Detergents Ltd

Appeal is dismissed

TAXAP/454/2000HC Gujarat04 Dec 2014
Section 32ASection 32A(6)Section 32B(6)

Dy. C I T (Asst.) vs. Sodium Metal Pvt. Ltd

Appeal is dismissed

TAXAP/22/2001HC Gujarat02 Dec 2014
Section 143(1)(a)Section 143(3)Section 32A

Dy. C.I.T (Asstt) vs. Bisleri Beverages Ltd.(Former-Ly Known As Parle Intl. Ltd.)

In the result, all the appeals

TAXAP/126/2001HC Gujarat11 Nov 2014
Section 143(2)Section 148Section 32A

Dy. C.I.T vs. Deepak Nitrite Ltd

Appeal is dismissed

TAXAP/467/2000HC Gujarat03 Nov 2014
Section 143(2)Section 32ASection 37(4)Section 80

Rasbihari Tabocco Processors Ltd vs. Dy. C.I.T. (Asstt.)

In the result, Tax Appeal is partly allowed

TAXAP/91/2002HC Gujarat10 Oct 2014
Section 32ASection 80H

Commissioner of Income Tax vs. Indian Petrochemicals Corporation Ltd

ITR/2/2000HC Gujarat26 Aug 2014
Section 32A

(O&M) Commissioner of Income Tax, Ldh vs. M/Sr.S.Builders Ltd

The appeal stands allowed

ITA/199/2001HC Punjab & Haryana02 Jul 2014
Section 143(1)(a)Section 143(3)Section 260ASection 32A

The Comm.of Income Tax vs. M/S Raodmaster Ind

ITC/90/1999HC Punjab & Haryana18 Mar 2013

Bench: Passing Order U/S 263? (Iii) Whether On The Facts & In The Circumstances Of The Case & In View Of Hon’Ble Supreme Court Of India’S Decision In Cit Vs. Electro House, The Itat Was Right In Law In Holding That A Written Notice Was Necessary Specially When The Assessee Kumar Vimal 2013.03.21 10:24 I Attest To The Accuracy & Integrity Of This Document Chandigarh

Section 143(3)Section 154Section 256(2)Section 263Section 32
Section 32AB of the Income Tax Act — Case Laws | BharatTax