Section 53 of the Income Tax Act

35 judgments on BharatTax turn on Section 53.

Judgments on Section 53

Garg Inox Limited, New Delhi vs. Addi. CIT Special Range-04, New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 9371/DEL/2019[2015-16]Status: DisposedITAT Delhi03 Aug 2022AY 2015-16

Bench: The Ao For Fresh Issuance Of Demand Notice. The Same

For Appellant: Shri Sanjay Sehgal, CAFor Respondent: Shri J.K. Mishra, CIT DR
Section 14Section 156Section 156ASection 5Section 53

Shri. Anand Daga, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(2), Nagpur

In the result, assessee’s appeal is allowed

ITA 133/NAG/2021[AY 2017-18]Status: DisposedITAT Nagpur28 Jun 2022

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Mahavir Atal, CAFor Respondent: Smt. Agnes P Thomas (CIT-DR)
Section 234ASection 53Section 54

M/S. T V Aleyas Engineers Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-2, Bangalore

ITA 1667/BANG/2017[2010-11]Status: DisposedITAT Bangalore15 Dec 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiita 1667/Bang/2017 Assessment Year : 2010-11

For Appellant: Sri.Padamchand Khincha,CAFor Respondent: Sri.Pradeep Kumar,CIT

The Deputy Commissioner of Income Tax Central Circle-2, Mangalore vs. M/S T V Aleyas Enginers Pvt Ltd, Bangalore

ITA 1360/BANG/2017[2010-11]Status: DisposedITAT Bangalore15 Dec 2021AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiita 1667/Bang/2017 Assessment Year : 2010-11

For Appellant: Sri.Padamchand Khincha,CAFor Respondent: Sri.Pradeep Kumar,CIT

DCIT, Circle- 17(1), New Delhi vs. Monnet Ispat & Energy Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 6963/DEL/2017[2007-08]Status: DisposedITAT Delhi27 Aug 2021AY 2007-08

Bench: Shri O.P. Kant & Shri Amarjeet Singh[Through Video Conferencing] Assessment Year: 2005-06 & Assessment Year: 2006-07 & Assessment Year: 2007-08

Section 31Section 53Section 7

DCIT, Circle- 17(1), New Delhi vs. Monnet Ispat & Energy Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 6962/DEL/2017[2006-07]Status: DisposedITAT Delhi27 Aug 2021AY 2006-07

Bench: Shri O.P. Kant & Shri Amarjeet Singh[Through Video Conferencing] Assessment Year: 2005-06 & Assessment Year: 2006-07 & Assessment Year: 2007-08

Section 31Section 53Section 7

DCIT, Circle- 17(1), New Delhi vs. Monnet Ispat & Energy Ltd., New Delhi

In the result, all the three appeals of the Revenue are dismissed

ITA 6961/DEL/2017[2005-06]Status: DisposedITAT Delhi27 Aug 2021AY 2005-06

Bench: Shri O.P. Kant & Shri Amarjeet Singh[Through Video Conferencing] Assessment Year: 2005-06 & Assessment Year: 2006-07 & Assessment Year: 2007-08

Section 31Section 53Section 7

DCIT, Circle- 17(1), New Delhi vs. Monnet Ispat & Energy Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 173/DEL/2018[2013-14]Status: DisposedITAT Delhi16 Aug 2021AY 2013-14

Bench: Shri O.P. Kant & Shri K. Narasimha Charyassessment Year: 2013-14

For Appellant: Ms. Pramita M. Biswas, CIT/DRFor Respondent: Sh. V.K. Jain, C.A
Section 31Section 5(21)Section 53Section 7

ITO 6(2)(2), Mumbai vs. Darshan Realtors P. Ltd, Mumbai

ITA 4009/MUM/2016[2012-13]Status: DisposedITAT Mumbai26 Sept 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 Income Tax Officer-6(2)(2), M/S Darshan Realtors R. No.562, Aayakar Bhavan, Pvt. Ltd. बनाम/ M. K. Road, Churchgate, Omakar House, Off Vs. Mumbai-400020 Eastern Highway, Opp.Sion, Chunnabhatti Siugnal Sion (East), Mumbai-400022 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aadcd4673N C.O. No.299/Mum/2017 (Arising Out Of Ita No.4009/Mum/2016) Assessment Year: 2012-13 M/S Darshan Realtors Pvt. Income Tax Officer- Ltd. 6(2)(2), बनाम/ Omakar House, Off Eastern R. No.562, Aayakar Vs. Highway, Opp.Sion, Bhavan, Chunnabhatti Signal Sion M. K. Road, Churchgate, (East), Mumbai-400020 Mumbai-400022 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aadcd4673N

Section 133(6)Section 37Section 53Section 54Section 73

Commnr. Sales Tax, U.P vs. M/S Nikhil Khandsari Udyog

The appeals are allowed

SLP(C) No.-014994-014994 - 2000Supreme Court17 Dec 2014

Bench: SUDHANSU JYOTI MUKHOPADHAYA MADAN B. LOKUR

Section 26Section 32(1)Section 53Section 62(1)

Torrent Laboratories Ltd vs. Dy.C.I.T. (Assessment)

Appeal is allowed

TAXAP/32/2003HC Gujarat17 Nov 2014
Section 143(1)(a)Section 48

M/S.Sercon Private Limited vs. Asstt.Commissioner of Income Tax

TAXAP/288/2002HC Gujarat21 Jul 2008
Section 143Section 260ASection 48Section 54E

South Eastern Coalfields Ltd vs. Commnr., Customs & Central Excise, M.P

The appeal is allowed

C.A. No.-002408-002408 - 2001Supreme Court01 Aug 2006
For Respondent: Commissioner, Customs & Central Excise, M.P
Section 11ASection 2Section 3Section 5A(1)Section 82

United Commercial Bank, Calcutta vs. Commissioner of Income Tax, West Bengal-III Calcutta

In the result, the appeal is allowed

CIVIL APPEAL No. 11888/1995Supreme Court29 Sept 1999

Bench: 2 Judges

G. Ekambarappa & Ors vs. Excess Profits Tax Officer, Bellary

CIVIL APPEAL No. 185/1966Supreme Court02 May 1967

Bench: 3 Judges