Which sections of the Income Tax Act does 1. Assistant Commissioner of Income Tax v. Marico Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 263, Section 139, Section 142(1).

1. Assistant Commissioner of Income Tax v. Marico Ltd.

Q: How many judgments cite 1. Assistant Commissioner of Income Tax v. Marico Ltd.?

31 judgments on BharatTax cite 1. Assistant Commissioner of Income Tax v. Marico Ltd. (117 Taxmann.com 244), spanning 2017 to 2025.

117 Taxmann.com 244Supreme Court of India2020#3766 most cited

What is 1. Assistant Commissioner of Income Tax v. Marico Ltd. authority for?

If an assessee explains a factual position and the Assessing Officer (AO) does not reject it in the assessment order, the issue is deemed accepted by the department, preventing its relitigation.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

ACIT vs. Marico Ltd. · explained factual position · AO not rejected · issue accepted · prejudicial to relitigate · avoid unnecessary litigation

Sections most often in play

Section 143(3)Section 147 Section 148 Section 263 Section 139 Section 142(1)Section 143(1)Section 143(2)

Issues it is cited on

kelvinator material facts necessary for assessment full and true disclosure accumulated profits first proviso to section 147 mere change of opinion change of opinion section 2(22)deemed dividend section 2(22)(e)live link reason to believe

Judgments citing 1. Assistant Commissioner of Income Tax v. Marico Ltd.

KAPOOR INDUSTRIES LIMITED,MEHRAULI vs. CPC, BENGALURU(CURRENTLY ASSESSED WITH DCIT, CC-01, NEW DELHI), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 4498/DEL/2025[2024-25]Status: DisposedITAT Delhi31 Oct 2025AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalkapoor Industries Limited Vs Cpc, Bengluru 29A-2/1, Desu Road, Mehrauli Delhi-110030 Pan-Aaeck6613N Appellant Respondent Appellant By Shri Pavan Ved, Adv., Shri Mohit Gupta, Ca, Shri Mirza Baig, Ca & Shri Sarthak, Ca Respondent By Adjournment By Cit Dr Date Of Hearing 15.10.2025 Date Of Pronouncement 31.10.2025

Section 132Section 132BSection 143(1)Section 234Section 250

…ITA No. 4498/Del/2025 THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Kapoor Industries Limited vs CPC, Bengluru 29A-2/1, Desu Road, Mehrauli Delhi-110030 PAN-AAECK6613N APPELLANT RESPONDENT Appellant by Shri Pavan Ved, Adv., Shri Mohit Gupta, CA, Shri Mirza Baig, CA and Shri Sarthak, CA Respondent by Adjournment by CIT DR Date of Hearing 15.10.2025 Date of Pronouncement 31.10.2025 ORDER PER MANISH AGARWAL, AM : This appeal is preferred by the captioned assessee against the order of Ld. Commissioner of Inco…

INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA vs. SREELAKSHMI MUSUNURU, PENAMALURU

ITA 278/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.278/Viz/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Income Tax Officer, Vs. Sreelakshmi Musunuru, Ward-2(3), Penamaluru. Vijayawada. Pan: Aojpm4884K (Appellant) (Respondent)

For Appellant: Sri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 143(3)Section 147Section 148Section 149(1)(b)Section 69

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.278/Viz/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Income Tax Officer, Vs. Sreelakshmi Musunuru, Ward-2(3), Penamaluru. Vijayawada. PAN: AOJPM4884K (Appellant) (Respondent) C.O. No. 08/Viz/2024 (In आ.अपी.सं /ITA No.278/Viz/2024) (िनधा"रण वष"/Assessment Year: 2013-14) Income Tax Officer, Vs. Sree Lakshmi Musunuru, Ward-2(3), Penamaluru. Vijayawada. PAN: AOJPM4884K (Appellant in appeal) (Respondent /…

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

ITA 2000/HYD/2017[2007-08]Status: DisposedITAT Visakhapatnam09 Sept 2025AY 2007-08

Bench: Us:

Section 143(3)

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रिीश सूद, माननीय न्याययक सदस्य एिं श्री एस. बालकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकरअपीलसं./I.T.A.No.2000/Hyd/2017 (निर्धारण वर्ा/ Assessment Year: 2007-08) Agri Gold Foods and Farm Vs. The Asst. Commissioner of Products Limited Income Tax, Vijayawada Circle -2(1), PAN : AABCA8733E Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Pawan Chakrapani, CA Assessee Represented by राजस्व का प…

NELLIKKOTE KUNHIPARI MOHAMMEDALI,KOZHIKODE vs. ACIT CIRCLE-1(1), KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 888/COCH/2024[2006-07]Status: DisposedITAT Cochin15 Jul 2025AY 2006-07

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR

Section 143(3)Section 148Section 2(22)(e)Section 263

…1 ITA No.880, 888 & 881/Coch/2024 Nellikkote Kunhipari Mohammedali vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM ITA No.880, 888 & 881/Coch/2024 Assessment Years: 2004-05, 2006-07 & 2007-08 Nellikkote Kunhipari Mohammedali .......... Appellant 6/1183, Kunhipari Buildings, Cherootty Road, Calicut-673032. PAN: ADTPM0491P vs. ACIT .......... Respondent Circle-1(1), Kozhikode. Appellant by: Shri Surendranath Rao, CA Respondent by: Sri Suresh Sivanandan, CIT-DR Date of Hearing: 03.06.2025 Date of Pronouncement: 15.07.2025 O R D E R Per: Inturi Ra…

NELLIKKOTE KUNHIPARI MOHAMMEDALI,KOZHIKODE vs. ACIT CIRCLE-1(1), KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 881/COCH/2024[2007-08]Status: DisposedITAT Cochin15 Jul 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR

Section 143(3)Section 148Section 2(22)(e)Section 263

NELLIKKOTE KUNHIPARI MOHAMMEDALI,KOZHIKODE vs. ACIT CIRCLE-1(1), KOZHIKODE

In the result, appeal filed by the assessee stands allowed

ITA 880/COCH/2024[2004-05]Status: DisposedITAT Cochin15 Jul 2025AY 2004-05

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR

Section 143(3)Section 148Section 2(22)(e)Section 263

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S. TE CONNECTIVITY INDIA PVT. LTD.,

Accordingly dispose of the appeal as allowed

ITA/53/2024HC Karnataka05 Jun 2025

Bench: ACTING CHIEF JUSTICE,S RACHAIAH

Section 143(2)Section 143(3)Section 144C(13)Section 260ASection 263Section 40

…- 1 - ITA No.53 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JUNE, 2025 PRESENT THE HON'BLE MR V KAMESWAR RAO, ACTING CHIEF JUSTICE AND THE HON'BLE MR JUSTICE S RACHAIAH ITA NO. 53 OF 2024 BETWEEN: 1 . THE PR. COMMISSIONER OF INCOME-TAX, 5TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. 2 . THE PR. COMMISSIONER OF INCOME TAX-2, PRESENT ADDRESS, DCIT, CIRCLE-7(1)(1), 2ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORMANGALA, BENGALURU - 560 095. ...APPELLANTS (BY SRI. SUSHAL TIWARI N, ADVOCATE) AND: M/S. TE C…

DCIT CC 4 2 MUMBAI, MUMBAI vs. RED CHILLIES ENTERTAINMENTS PVT. LTD., MUMBAI

In the result, appeal filed by the Revenue is dismissed and Cross Objection filed by the assessee is allowed

ITA 5831/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 143(3)Section 147Section 148Section 151Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER DCIT CC 4(2), Mumbai Vs. Red Chillies Entertainment Pvt. Ltd., Plot No.612, Backstage, Junction of Ramakrishna Mission Road & 15th Road Santacruz (W) Mumbai- 400 054 PAN/GIR No.AACCR2518P (Appellant) .. (Respondent) CO No.290/Mum/2024 (Arising out of ITA No.5831/Mum/2024) (Assessment Year :2012-13) Red Chillies Entertainment Vs. DCIT CC 4(2), Mumbai Pvt. Ltd., Plot No.612, Backstage, Junction of Ramakrishna Mission Road & 15th Road Santacruz (W) Mumbai- 400 054 PAN/GIR No. AACCR…

M/S. TOYOTA KIRLOSKAR MOTOR PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, LTU, CIRCLE-1, , BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 1333/BANG/2024[2011-12]Status: DisposedITAT Bangalore20 Dec 2024AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2011-12 M/S. Toyota Kirloskar Motor Pvt. Ltd. Plot No.1, Bidadi Industrial Area So Bidadi Acit Vs. Ramanagar Ltu, Circle-1 Bengaluru 562 109 Banalore Pan No : Aaact5415B Appellant Respondent Appellant By : Sri Padam Chand Kincha, A.R. Respondent By : Smt. Kumutha D., D.R. Date Of Hearing : 24.09.2024 Date Of Pronouncement : 20.12.2024

For Appellant: Sri Padam Chand Kincha, A.RFor Respondent: Smt. Kumutha D., D.R

Section 143(1)Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 250

…ITA No.1333/Bang/2024 M/s. Toyota Kirloskar Motor Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2011-12 M/s. Toyota Kirloskar Motor Pvt. Ltd. Plot No.1, Bidadi Industrial Area SO Bidadi ACIT Vs. Ramanagar LTU, Circle-1 Bengaluru 562 109 Banalore PAN NO : AAACT5415B APPELLANT RESPONDENT Appellant by : Sri Padam Chand Kincha, A.R. Respondent by : Smt. Kumutha D., D.R. Date of Hearing : 24.09.2024 Date of Pronouncement : 20.12.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: T…

THE UNITED THEOLOGICAL COLLEGE,BANGALORE vs. INCOME-TAX OFFICER, (EXEMPTIONS), WARD-2, BENGALURU

In the result, the appeal of the assessee is allowed

ITA 518/BANG/2023[2010-11]Status: DisposedITAT Bangalore01 Dec 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Joseph Vargese, A.RFor Respondent: Shri D.S. Karthik, D.R

Section 11(5)Section 147Section 148Section 250

…ITA No.518/Bang/2023 The United Theological College, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 The United Theological College No.63, Miller’s Road ITO (Exemptions) Benson Town Ward-2 Vs. Bangalore 560 046 Bangalore PAN NO : AABFT6448G APPELLANT RESPONDENT Appellant by : Shri Joseph Vargese, A.R. Respondent by : Shri D.S. Karthik, D.R. Date of Hearing : 30.11.2023 Date of Pronouncement : 01.12.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assesse…

NALINI PARWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD 3(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee is allowed in terms of the aforesaid observations

ITA 249/RPR/2023[2013-14]Status: DisposedITAT Raipur17 Oct 2023AY 2013-14

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 249/Rpr/2023 "नधा"रण वष" / Assessment Year : 2013-14 Nalini Parwani C/O. G.K Automobiles P. Ltd. Opp. Kabir Nagar, Gate No.2. Ring Road-2, Sondongri, Raipur (C.G.)-492 001 Pan : Aeqpp5635N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Raipur (C.G.)

For Appellant: Shri Rajesh Kumar Chawda, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 28Section 57

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 249/RPR/2023 "नधा"रण वष" / Assessment Year : 2013-14 Nalini Parwani C/o. G.K Automobiles P. Ltd. Opp. Kabir Nagar, Gate No.2. Ring Road-2, Sondongri, Raipur (C.G.)-492 001 PAN : AEQPP5635N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Rajesh Kumar Chawda, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार…

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL-1), RAIPUR, RAIPUR vs. M/S SUNIL SPONGE PVT. LTD., RAIPUR

In the result, the appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 73/RPR/2022[2007-08]Status: DisposedITAT Raipur12 Oct 2023AY 2007-08

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.73/Rpr/2022 "नधा"रण वष" / Assessment Year : 2007-08 The Deputy Commissioner Of Income Tax, (Central Circle)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Sunil Sponge Pvt. Ltd. H. No.11, Jalvihar Colony, Raipur (C.G.)-492 001 (C.G.) Pan : Aahcs7999A ……""यथ" / Respondent

For Appellant: S/shri, Sakshi Gopal Agrawal &For Respondent: Shri Choudhary N.C. Roy, Sr. DR

Section 143(3)Section 147Section 148Section 40A(2)(b)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.73/RPR/2022 "नधा"रण वष" / Assessment Year : 2007-08 The Deputy Commissioner of Income Tax, (Central Circle)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Sunil Sponge Pvt. Ltd. H. No.11, Jalvihar Colony, Raipur (C.G.)-492 001 (C.G.) PAN : AAHCS7999A ……""यथ" / Respondent Assessee by : S/shri, Sakshi Gopal Agrawal & Sidharth Parakh, CAs Revenue by : Shri Choudhary N.C. Roy, Sr. DR सुनवाई क" तार"ख…

THE ACIT CENT. CIR-6(4), MUMBAI vs. AIRMID DEVELOPERS LTD, DELHI

In the result, appeal filed by the Revenue/Department stands dismissed as infructuous

ITA 2381/MUM/2021[2012-13]Status: DisposedITAT Mumbai31 May 2023AY 2012-13

Bench: Shri Br Baskaran & Shri Narender Kumar Choudhrythe Acit, Cc-6(4), Vs Airmid Developers Ltd. Room No. 1925, 19Th M-62 & 63, 1St Floor, Floor, Connought Place, Air India Building, New Delhi-110001. Nariman Point, Pan: Aagca5601G Mumbai-400021. Appellant Respondent

For Appellant: Sh. K. Gopal, ARFor Respondent: Sh. Manoj Kumar Sinha, Sr. DR

Section 143(3)Section 147Section 148Section 250Section 36(1)(iii)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER The ACIT, CC-6(4), Vs Airmid Developers Ltd. Room No. 1925, 19th M-62 & 63, 1st Floor, Floor, Connought Place, Air India Building, New Delhi-110001. Nariman Point, PAN: AAGCA5601G Mumbai-400021. Appellant Respondent Appellant/Revenue by : Sh. Manoj Kumar Sinha, Sr. DR Respondent/Assessee by : Sh. K. Gopal, AR Date of hearing : 04/05/2023 Date of pronouncement : 31/05/2023 ORDER PER NARENDER KUMAR CHOUDHRY, J.M: The Revenue/Appellant herein has preferred this…

DCIT-14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 3147/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Section 115JSection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd Vs. Assistant Commissioner of (formerly known as Idea Income Tax HQ(Judl) to Cellular Limited) CIT-14, Mumbai 10th Floor, Birla Centurian Room No.461/432, 4th Floor Century Mills Compound Aayakar Bhavan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai-400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) DCIT-14(2)(1) Vs. M/s. Vodafone Idea Ltd Mumbai (formerly known as Idea Cellular Room No.432, 4th Floor Limited) 5th Floor, Winds…

IDEA CELLULAR LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX HQ (JUDL) TO CIT-14, MUMBAI

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 2350/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Section 115JSection 143(3)Section 147Section 148

EKTA ADNANI,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-1(1)(1) INTL TAXATION, NEW DELHI., DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 902/DEL/2021[2012-13]Status: DisposedITAT Delhi10 Mar 2023AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Sahil Gupta, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR

Section 143(1)Section 147Section 148

…appellant proceeding before CIT-A, and CIT-A has opined that this ground can only be taken if the issue under consideration is investigated in prior assessment, here during the appellate proceedings before CIT, the reliance was placed in ACIT vs. Marico Ltd., 117 Taxmann.com 244 (SC) (Copy of Order attached as annexure!), in the said judgment it was concluded that, if appellant has explained the factual position on any issue and AO has not rejected the same in the assessment order, then it can be concluded that the issue has been accepted by the department, the intention of court is, when a factual position is al…

THE COMMISSIONER OF vs. M/S ABB INDIA LTD

ITA/785/2017HC Karnataka09 Sept 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 260

…I.T.A No.71/2017 C/W I.T.A No.785/2017 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF SEPTEMBER, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MRS. JUSTICE M.G. UMA I.T.A NO.71 OF 2017 C/W I.T.A NO.785 OF 2017 IN ITA No.71 OF 2017 BETWEEN: ABB INDIA LTD 21ST FLOOR, WORLD TRADE CENTRE BRIGADE GATEWAY NO.26/01, DR.RAJKUMAR ROAD MALLESWARAM WEST BANGAL…

ABB INDIA LTD vs. JOINT COMMISSIONER OF

ITA/71/2017HC Karnataka09 Sept 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 260

M/S. BIOCON LIMITED,BENGALURU vs. COMMISSIONER OF INCOME TAX, LTU,, BENGALURU

In the result, the appeal filed by the assessee is allowed on the legal issue raised in ground no

ITA 1858/BANG/2018[2010-11]Status: DisposedITAT Bangalore09 Jun 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2010-11 The Joint M/S. Biocon Ltd., Commissioner Of 20Th Km, Hosur Road, Income-Tax, Electronic City, Large Tax Payers Bangalore – 560 100. Unit [Ltu], Pan: Aaacb7461R Vs. Bangalore. Appellant Respondent : Shri Padam Chand Khincha, Assessee By Ca Revenue By : Shri Pradeep Kumar, Cit Dr Date Of Hearing : 20-04-2022 Date Of Pronouncement : 09-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 28.03.2018 Passed By Ld.Cit(A)-3, Bangalore For A.Y. 2010-11 On Following Grounds Of Appeal: “The Grounds Mentioned Herein Below Are Independent & Without Prejudice To The Other Grounds Preferred By The Appellant. 1. That On Facts & Circumstances Of The ' Case & In Law, The Order Passed By The Learned Commissioner Of Income-Tax Appeals ["Cit(A)"] Dated March 28, 2018 Under Section 250 Of The Income-Tax Act, 1961 ("The Act") For Ay 2010-11 To The Extent Prejudicial To The Appellant, Is Bad In Law & Facts & Liable To Be Quashed. 2. Scope Of Re-Assessment Proceedings

For Respondent: Shri Padam Chand Khincha

Section 147Section 250Section 35

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2010-11 The Joint M/s. Biocon Ltd., Commissioner of 20th KM, Hosur Road, Income-tax, Electronic City, Large Tax Payers Bangalore – 560 100. Unit [LTU], PAN: AAACB7461R Vs. Bangalore. APPELLANT RESPONDENT : Shri Padam Chand Khincha, Assessee by CA Revenue by : Shri Pradeep Kumar, CIT DR Date of Hearing : 20-04-2022 Date of Pronouncement : 09-06-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against the order dated 28.03…

JOINT CIT (OSD) CENT CIR. 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD., MUMBAI

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

ITA 2155/MUM/2016[1996-97]Status: DisposedITAT Mumbai29 Apr 2022AY 1996-97

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA No.2156/Mum/2016 (Assessment Year :1997-98) ITA No.2154/Mum/2016 (Assessment Year :1999-00) & JCIT(OSD)-Central Circle Vs. M/s. Grasim Industries 1(4), Mumbai Limited Room No.902, 9th Floor Corporate Finance Division Old CGO Building Aditya Birla Centre A Wing, 2nd Floor M.K.Road, Churchgate SK Ahire Marg, Worli Mumbai – 400 020 Mumbai – 30 PAN/GIR No. AAACG4464B (Appellant) .. (Respondent) Revenue by Shri J.D. Mistry,Senior Advocate and Shri Ronak Doshi Assessee by Shri…

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