DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE

ITA 2748/MUM/2023Status: DisposedITAT Mumbai29 December 2023AY 2011-1229 pages
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What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were bad in law because the notice under Section 143(2) was issued before disposing of the assessee's objections, violating the principles laid down in GKN Driveshafts (India) Ltd. Consequently, the reassessment proceedings were quashed.

What were the facts?

The assessee's appeals concerned the reopening of assessments for AYs 2011-12, 2012-13, and 2013-14. The primary dispute revolved around the validity of the reopening under Section 147 and the disallowance of advertisement expenses and yacht repair expenses.

What were the issues?

Whether the reopening of assessment under Section 147 was valid, particularly concerning the issuance of notice under Section 143(2) prior to addressing objections. Whether advertisement and yacht repair expenses were allowable business expenditures.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(2),Section 37(1)

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Income Tax Appellate Tribunal, MUMBAI BENCH “B” MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI PAVAN KUMAR GADALE

For Appellant: Mr. Yogesh A. Thar, Mr. Chaitanya, Ms. Nidhi Agrawal
For Respondent: Mr. Ashok Kumar Ambastha, Sr, DR :
Hearing: 21/11/2023Pronounced: 29/12/2023

PER OM PRAKASH KANT, AM

These appeals by the assessee are directed against separate orders, each dated 11/07/2023, passed by the learned commissioner of Income–tax (Appeals)-National Faceless Appeal Centre, Delhi [in short the Ld. ‘CIT(A)’] for assessment years 2011- 12; 2012-13 and 2013-14 respectively. In these appeals, common issue in dispute is involved and therefore same were heard together

DR Batras Positive Health Clinic Pvt. Ltd.. 2 DR Batras Positive Health Clinic Pvt. Ltd.. ITA Nos. 2748, 2747 & 2761/Mum/2023 ITA Nos. 2748

and dispo

The order continues below.

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