2016) 241 Taxman 392 (Raj.) (HC) 6. AshwameghCo.Op. House Soc. Ltd., Vibhag 2 v. DCIT

77 DTR 396High Court2012#25607 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2024.

Judgments citing 2016) 241 Taxman 392 (Raj.) (HC) 6. AshwameghCo.Op. House Soc. Ltd., Vibhag 2 v. DCIT

Deputy Commissioner (Exemptions), Chennai, Income Tax vs. Hindustan Institute of Technology and Science, Chennai

ITA 611/CHNY/2024[2009-10]Status: DisposedITAT Chennai04 Sept 2024AY 2009-10

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No. 611/Chny/2024 निर्धारण वर्ष / Assessment Year: 2009-10 The Dy. Commissioner Of Vs. Income Tax (Exemptions), Chennai. Hindustan Institute Of Technology & Science, 40, Gst Road, St Thomas Mount, Chennai - 600 016. (अपीलार्थी/Appellant) [Pan: Aaath-6508-A] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By Shri R. Venkatesh, C.A प्रत्यर्थी की ओर से /Revenue By Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/Date Of Hearing 26.06.2024 घोषणा की तारीख / Date Of 04.09.2024 Pronouncement आदेश / Order Per S.R. Raghunatha, A.M : This Appeal By The Revenue Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), [Nfac], Delhi (Hereinafter “Cit(A)] In Din & Order No. Itba/Nfac/S/250/2023- 24/1059507197(1), Dated 09.01.2024. The Assessment Was Framed By The Dy. Commissioner Of Income Tax (Exemptions), Chennai For The

Section 11Section 12ASection 139(1)Section 143(3)Section 148Section 3(1)

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 611/Chny/2024 निर्धारण वर्ष / Assessment Year: 2009-10 The Dy. Commissioner of Vs. Income Tax (Exemptions), Chennai. Hindustan Institute of Technology and Science, 40, GST Road, ST Thomas Mount, Chennai - 600 016. (अपीलार्थी/Appellant) [PAN: AAATH-6508-A] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee by Shri R. Venkates…

M/S Jaipur Zila Dugdh Utpadak Sahkari Sangh Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Circle-6, Jaipur

In the result, the appeals of the assessee are allowed for A

ITA 512/JPR/2019[2011-12]Status: DisposedITAT Jaipur09 Nov 2022AY 2011-12

For Appellant: Shri P.C. Parwal, CAFor Respondent: Smt. Runi Pal, Addl. CIT-DR

Section 147Section 80PSection 80P(2)(d)

…Central Warehousing Corporation (2015) 371 ITR 81 (Del.) (HC) 5. CIT Vs. Hindustan Zinc Ltd. (2016) 241 Taxman 392 (Raj.) (HC) 6. AshwameghCo.Op. House Soc. Ltd., Vibhag 2 Vs. DCIT (2013) 214 Taxman 4 (Guj.)(HC)(Magz.) 7. CIT vs. Usha International Ltd.(2012) 77 DTR 396 (Del.)(HC)(FB) 8. ACIT Vs. Rolta India Ltd. (2011) 57 DTR 370 (Mum) (TM) 4. The Ld. A/R further contended that AO in the reasons has stated that deduction u/s 80P in respect of interest income received from Jaipur Central Cooperative Bank Limited is irregular because it is not earned by way of interest from the Cooperative Society and section 80P…

ACIT, Kota vs. Mangalam Cement Ltd., Kota

ITA 82/JPR/2014[2008-09]Status: DisposedITAT Jaipur30 Jan 2017AY 2008-09

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri H.V. Gurjar (CIT)

Section 143(3)Section 147Section 148Section 32(1)Section 32(1)(i)Section 32(1)(ii)Section 32(1)(iia)Section 43B

…roceedings could not be initiated merely on the basis of change of opinion even within a period of four years from the end of relevant assessment year. Therefore, impugned reassessment proceedings were to be quashed. (c) CIT vs. Usha International Ltd.(2012) 77 DTR 396 (Del.)(HC)(FB): Expression ‘change of opinion’ postulates formation of opinion and then a change thereof. In the context ofs.147, it implies that the AO have formed an opinion at the first instance and later proposes or wants to take a different view. Question of change of opinion arises when an AO initially forms an opinion and decides not to ma…