Deputy Commissioner Of Income-Tax,, vs Sulzer India Ltd.,, Pune on 25 September, 2018
आयकर अपील
य अ धकरण "ए" यायपीठ पण ... Income Tax,
Circle-6, Pune.
.......अपीलाथ / Appellant
बनाम / V/s.
Sulzer India Ltd.
Sulzer House, Baner Road,
Aundh, Pune-411 007
PAN : AAACS7876D
......
यथ / Respondent
Deputy Commissioner Of Income-Tax, ... vs Sulzer India Private Limited, Pune on 2 September, 2020
आयकर अपील य अ धकरण] पणु े यायपीठ "बी ... Income Tax, .......... अपीलाथ /
Circle - 6, Pune.
Appellant.
बनाम v/s
Sulzer India Pvt. Ltd., .......... यथ /
Gat No.304, At Post Kondhapuri,
Respondent
Off. Pune Nagar
Assistant Commissioner Of Income-Tax, ... vs Sulzer India Pvt.Ltd,, Pune on 7 May, 2021
आयकर अपीलीय अधधकरण "ए" न्यायपीठ पुणे में ... Income Tax,
Circl-6, Pune
.......अपीलाथी / Appellant
बनाम / V/s.
Sulzer India Pvt. Ltd.
Gat No.304, At post-Kondhapuri,
Off Pune Nagar Road, Taluka
Sulzer India Pvt.Ltd, Pune vs Deputy Commissioner Of Income-Tax, ... on 13 June, 2022
आयकर अपीलीय अधिकरण "बी" न्यायपीठ पुणे में ... 2020
धििाारण वर्ा / Assessment Year : 2009-10
M/s. Sulzer India Private Limited,
Gat No. 304, At Post Kondhapuri,
Pune Nagar Road, Shirur,
Pune
relying on
Bombay High Court decision in CIT Vs. Sulzer India Ltd. ?
3. The appellant prays the order of the Assessing Officer may be
restored ... assessee, in view decision of Special
Bench of Mumbai Tribunal in Sulzer India Ltd. Vs. JCIT in ITA
No.2944/MUM/2007, order dated
Special Bench of the Tribunal in the case of Sulzer India
Ltd. Vide ITA No.2944/2871/Mumbai/2007 was brought to the notice ... Special Bench of the Tribunal in the case of Sulzer India Ltd. (Supra) the
learned CIT(A) held that the AO is not justified
Bombay High Court in the case of CIT vs. Sulzer India Limited (2014) 369 ITR
717 (Bom) and the Hon'ble High Court ... Bombay High Court in the
case of CIT vs. Sulzer India Limited (2014) 369 ITR 717 (Bom) and the Hon'ble
High Court
Exhaust Systems Pvt. Ltd. following the ratio of Special Bench
in Sulzer India Ltd. (supra) has held as under:
"9.1 We have considered ... decision of Special
Bench of the Tribunal in the case of Sulzer India Ltd. Vs.
JCIT (2010) 42 SOT 457 (Bom.) which was not disputed
decision of Special Bench of the
Tribunal in the case of Sulzer India Ltd. Vs. Joint CIT reported as 6 ITR
(Trib) 604 (Mumbai ... High Court in the case of Commissioner of Income Tax Vs. Sulzer India
Ltd. reported as 369 ITR 717 (Bom). The ld. AR further submitted
decision
of Special Bench of the Tribunal in the case of Sulzer India Ltd. v/s. JCIT, ITA
2 ITAs No 1279 & 1327 ... decision of Special Bench of the
Tribunal in the cse of Sulzer India Ltd. (supra), we agree with the above
submission