143 (3) of the I.T Act. Ref Macdermott International Inc. v. Addl. CIT and Anr.

259 ITR 138Reported decision2003#15472 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Judgments citing 143 (3) of the I.T Act. Ref Macdermott International Inc. v. Addl. CIT and Anr.

M/S Nxp India Private Limited, Bangalore vs. Assistant Commmissioner of Income Tax Circle-5(1)(1), Bangalore

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

ITA 847/BANG/2018[2009-10]Status: DisposedITAT Bangalore18 Mar 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2009-10

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…as High Court) Page 7 of 11 Commissioner of Income Tax vs Chamundeswari 2007 (290 ITR 580) 26. (Madras High Court) 27. CIT vs S.R. Construction (257 ITR 502) (Madhya Pradesh High Court) McDermott International Inc vs Additional Commissioner of Income Tax 28. 259 ITR 138 (2003) (Uttaranchal High Court) Allowability of goodwill as cost against sale of business 29. CIT vs Raffiuddin (242 ITR 57) (Madras High Court) 30. Parthas Trust vs CIT (173 ITR 615) (Kerala High Court) 31. ALPS Technologies vs DCIT (81 Taxman.com 225) (Gujrat High Court) 10. On the other hand, the ld. DR submitted that the appellant has bee…

Shri Ayyappan Unnithan, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals of the assesses are allowed

ITA 94/COCH/2018[2005-06]Status: DisposedITAT Cochin06 Mar 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143Section 147Section 148Section 153Section 153A

…f original assessment , there was no failure on the part of the Appellant to disclose fully and truly all relevant facts before the A.O , who completed the assessment U/s 153A r.w.s 143 (3) of the I.T Act. Ref Macdermott International Inc Vs Addl. CIT and Anr 259 ITR 138 (Uttaranchal). 4) The CIT Appeals should have noted that the Cochin Tribunal in the case of M/s Cordial Company , in which the Appellant was a partner for the asst year 2004-2005, on similar facts held in ITA No. 119/ Coch/2013 dtd 22/11/2013, that the re-opening of the assessment after four years from the end of the asst year was invalid under…

Shri Vijayan Unnithan, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals of the assesses are allowed

ITA 291/COCH/2018[2005-06]Status: DisposedITAT Cochin06 Mar 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143Section 147Section 148Section 153Section 153A

…f original assessment , there was no failure on the part of the Appellant to disclose fully and truly all relevant facts before the A.O , who completed the assessment U/s 153A r.w.s 143 (3) of the I.T Act. Ref Macdermott International Inc Vs Addl. CIT and Anr 259 ITR 138 (Uttaranchal). 4) The CIT Appeals should have noted that the Cochin Tribunal in the case of M/s Cordial Company , in which the Appellant was a partner for the asst year 2004-2005, on similar facts held in ITA No. 119/ Coch/2013 dtd 22/11/2013, that the re-opening of the assessment after four years from the end of the asst year was invalid under…

Sunil Agarwal, Haridwar vs. ITO, Ward- 1(3)(3), Haridwar

In the result, the Appeal filed by the Assessee stands allowed

ITA 988/DEL/2018[2008-09]Status: DisposedITAT Delhi24 May 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri N.K. Billaiyaassessment Year : 2008-09 Sunil Agarwal, Vs. Ito, Ward 1(3)(3), Haridwar Laxmi Niwas, Near Post Office, Kankhal, Haridwar Uttarakhand (Pan: Aanpa0687L) (Appellant) (Respondent)

For Appellant: Sh. Gautam Jain, Adv. & Sh. Piyush KrFor Respondent: Sh. K. Tiwari, Sr. DR
Section 132Section 147Section 148Section 292CSection 69B

…s. CIT reported in 125 ITR 713. 5. Copy of judgment of Tribunal in the caes of Smt. K. Narasamma vs. ITO in 32 ITD 494 (Hyd.). 6. Copy of judgment of Hon’ble Uttranchal High Court in the case of Mcdermott International Inc. vs. ACIT and others reported in 259 ITR 138. 7. copy of judgment of Hon’ble Supreme Court in the case of CIT vs. PV Kalyansundaram reported in 294 ITR 49. 8. Copy of judgment of Tribunal in the case of ITO vs. Optec Disc. Manufacturing reported in 11 DTR 0264 (Chand). 9. Copy of Judgement of Hon’ble Delhi High Court in the case of Haryana Acrylic Manufacturing Co. vs. CIT and others r…

ADIT, Dehradun vs. M/S. Hallin Marine Uk Ltd., Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5290/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…44BB; (24) Memorandum Explaining Provisions in respect of introduction of s. 44B in Finance Bill, 1987; & C.O. No. 463/Del/2012, AY-2009-10 Hallin Marine UK Ltd. (25) McDermott International Inc. vs. Addl. CIT & Anr. (2003) 180 CTR (Uttaranchal) 492 : (2003) 259 ITR 138 (Uttaranchal); (26) CIT vs. F.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom); (27) Ishikawajima-Harima Heavy Industries Ltd. vs. Director of IT (2007) 207 CTR (SC) 361 : (2007) 288 ITR 408 (SC) : 2007 (3) SCC 481. 12. Sri Porus Kaka, learned counsel for the appellant concluded by relying heavily on the law laid down by Hon’ble ape…

Hallin Marine Uk Ltd., New Delhi vs. ADIT, Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5217/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…44BB; (24) Memorandum Explaining Provisions in respect of introduction of s. 44B in Finance Bill, 1987; & C.O. No. 463/Del/2012, AY-2009-10 Hallin Marine UK Ltd. (25) McDermott International Inc. vs. Addl. CIT & Anr. (2003) 180 CTR (Uttaranchal) 492 : (2003) 259 ITR 138 (Uttaranchal); (26) CIT vs. F.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom); (27) Ishikawajima-Harima Heavy Industries Ltd. vs. Director of IT (2007) 207 CTR (SC) 361 : (2007) 288 ITR 408 (SC) : 2007 (3) SCC 481. 12. Sri Porus Kaka, learned counsel for the appellant concluded by relying heavily on the law laid down by Hon’ble ape…

143 (3) of the I.T Act. Ref Macdermott International Inc. v. Addl. CIT and Anr. (259 ITR 138) — Cited in 6 Judgments | BharatTax