Beardsell Ltd. (2000) 244 ITR 256 (Mad)
2. CIT v. Echjay Forgings (P) Ltd. (2001) 251 ITR 15 (Bom)
5.10 The learned authorised representative rejoins ... reserve. He also cites the following decisions :
1. CIT v. Echjay Forgings (P) Ltd. (supra)
2. Bharat Earth Movers
observed that Hon'ble Bombay High Court in
the case of Echjay Forging Pvt. Ltd [166 CTR 100] has differentiated the
ratio laid
case of M/s. Echjay Industries (P) Ltd. Vs. Shri Mahavirsinh Shivubha & Ors. reported in 1994-II LLJ 1234 and lastly, the judgement
Bombay High Court in Commissioner of
Income Tax v. Echjay Forgings P. Ltd. 116 Taxman 322.
3. We have heard the learned counsel ... discharged is not certain."
11. The Bombay High Court in Echjay Forging P. Ltd 's case
(supra) where the assessee had made
Acc Ltd ( Formerly Known As The ... vs Addl Cit Rg 1(1), Mumbai on 28
Bombay
High Court in the case of C1T v/s Echjay Forging (P)
Ltd., 116 Taxman 322 (Born.) (placed at page
International (P.) Ltd. 26 taxmann.com 87 ( Mum) and CIT vs.
Echjay Forgings (P .) Ltd. 251 ITR 15 (Bom.), the AO is directed to
exclude
jurisdictional High Court's
decision in the case of CIT vs. Echjay Forgings Pvt. Ltd. reported in 251 ITR
0015, the addition on account ... squarely covered by the
decision of Jurisdictional High Court in case of Echjay Forgings Pvt. Ltd.,
351 ITR 15. Respectfully following the same
Government Industrial Tribunal and ors., reported in 1981 (I) LLJ 327.
[iv] Echjay Industries Pvt. Ltd. v. Mahavirsinh Shivubha and ors., reported ... justice.
6.9. The Division Bench of this Court in the case of Echjay Industries Pvt. Ltd. (Supra) in para 15 has held as under
Haresh Advani Of Mumbai vs Suraj Jagtiani on 24 April, 2015
Author: R.D. Dhanuka
