1. Kuber Tobacco Products v. DCIT

117 ITD 273Income Tax Appellate Tribunal2009#4600 most cited

What is 1. Kuber Tobacco Products v. DCIT authority for?

Section 292BB of the Income Tax Act, introduced by the Finance Act, 2008, has prospective effect and does not apply retrospectively.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Kuber Tobacco Products v. DCIT · 117 ITD 273 · section 292BB · Finance Act 2008 · retrospective effect · prospective application · assessment year

Sections most often in play

Section 139Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 250

Judgments citing 1. Kuber Tobacco Products v. DCIT

M/S. Dharampal Satyapal Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5581/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Jan 2016AY 2004-05

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CAFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 115JSection 132Section 143(3)Section 14ASection 264Section 80I

…licability of section 292BB in the instant reassessment, the ld. AR pointed out that this issue is no longer res integra because the Hon’ble jurisdictional High Court (Delhi) has upheld the decision of Special Bench decision in Kuber Tobacco Product Pvt Ltd 117 ITD 273 wherein it was held that the said section 292BB is applicable only for the assessment year 2008- 09 onwards and since there is no dispute that the relevant assessment year before us is 2004-05, the revenue cannot take the aid of section 292BB to cover this defect which is incurable as held by the Hon’ble Supreme Court in the case of Hotel Blue M…

ITO, New Delhi vs. M/S Vishu Impex Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed and the

ITA 3703/DEL/2011[2007-08]Status: DisposedITAT Delhi31 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajkumar Gupta, Adv
Section 275(1)(c)

…a v. ACIT. 6.5 Further, it was submitted by the learned counsel that Section 292BB is applicable only from A.Y. 2008-09 onward in light of dictum laid down by the Hon'ble Special Bench of the Tribunal in case of Kuber Tabacco Products (Pvt.) Ltd. reported in 117 ITD 273 (Delhi) (S.B), which was affirmed by the Hon'ble Delhi H.C. by judgment dated 06.10.2010 in Writ Petition No. 1159 & 1161/2010. It was submitted further that when no notice u/s 143(2) is issued. Section 292BB does not have any application. For above proportion, the learned AR relied on the following case laws: i) Manish Gupta 259 CTR 57 (All.) H…

ITO, New Delhi vs. M/S Vishu Impex Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed and the

ITA 2765/DEL/2011[2007-08]Status: DisposedITAT Delhi31 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajkumar Gupta, Adv
Section 275(1)(c)

…a v. ACIT. 6.5 Further, it was submitted by the learned counsel that Section 292BB is applicable only from A.Y. 2008-09 onward in light of dictum laid down by the Hon'ble Special Bench of the Tribunal in case of Kuber Tabacco Products (Pvt.) Ltd. reported in 117 ITD 273 (Delhi) (S.B), which was affirmed by the Hon'ble Delhi H.C. by judgment dated 06.10.2010 in Writ Petition No. 1159 & 1161/2010. It was submitted further that when no notice u/s 143(2) is issued. Section 292BB does not have any application. For above proportion, the learned AR relied on the following case laws: i) Manish Gupta 259 CTR 57 (All.) H…

ITO, New Delhi vs. Smt. Kushal Timber (P) Ltd, Delhi

ITA 578/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Oct 2015AY 2004-05

Bench: Shri N. K. Saini & Smt Beena Pillaii.T.A .No.578/Del/2010 (Assessment Year-2004-05)

Section 143(2)Section 147Section 148Section 292Section 69

…s of the assessee’s case on two grounds. • Firstly, the provision of Section 292 BB have been applied w.e.f 1/4/2008, and not retrospectively, as held by Hon’ble Special Bench of ITAT, Delhi in the case of Cuber Tobacco Products Pvt. Ltd Vs. DSCIT reported in 117 ITD 273. • Secondly, the Ld. CIT(A) held that, the assessee’s case is not a question of issue of notice u/s 148 without any jurisdiction; rather the main question is to decide whether the A.O could have exercised correct jurisdiction and form requisite belief/satisfaction to examine whether the Assessing Officer company. 6. The Ld. CIT(A) in Para 3.6 obs…

Meenakshi Agarwal, Delhi vs. ITO, New Delhi

In the result, the Cross Objection filed by the Assessee is allowed

ITA 4171/DEL/2015[2003-04]Status: DisposedITAT Delhi16 Oct 2015AY 2003-04

Bench: Shri J. Sudhakar Reddy

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Mrs. Rakhi Vimal, JCIT
Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 4171/Del/2015 AY: 2003-04 Ms. Meenakshi Aggarwal, vs. ITO, Ward 33(2), C/o Kapil Goel, Adv. New Delhi F-26/124, Sector-7, Rohini, Delhi – 110 085 (PAN: AAHPA6305P) ITA Nos. 4172/Del/2015 AY: 2003-04 Ms. Savitri Aggarwal, vs. ITO, Ward 33(2), C/o Kapil Goel, Adv. New Delhi F-26/124, Sector-7, Rohini, Delhi – 110 085 (PAN: AAHPA2498R) ITA Nos. 4173/Del/2015 AY: 2003-04 Mr. Yogesh Aggarwal, vs. ITO, Ward 33(2), C/o Kapil Goel, Adv. New Delhi F-26/124, Sector-7, Rohini, Delhi – 110…