343 ITR 155 (Del), (iv) Kimplas Trenton Fittings Ltd. v. ACIT

272 ITR 335High Court2005#13950 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Judgments citing 343 ITR 155 (Del), (iv) Kimplas Trenton Fittings Ltd. v. ACIT

BRAND INDIA REAL ESTATE PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER WARD 6(1), JAIPUR

In the result, appeal of the assessee is allowed

ITA 514/JPR/2025[2012-2013]Status: DisposedITAT Jaipur29 Sept 2025AY 2012-2013

For Appellant: Shri Siddharth Ranka, Adv. &For Respondent: Shri Dharam Singh Meena, JCIT

Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…t not possible to come to\nthe conclusion that there was a failure on the part of the assessee to disclose fully and truly all\nthe material facts necessary for assessment—Hence, impugned notice under s.148 is set aside\n(viii) Desai Bros. Ltd v/s DCIT (2005) 272 ITR 335 (Bomb.),\nReassessment—Full and true disclosure—Notice after expiry of four years—Assessments for the\nrelevant years were completed under s.143(3) after detailed investigation-Reliefs under ss.\n80HH, 80HHA and 80-I were granted on the basis of particulars furnished by the assessee—\nReasons recorded do not allege any failure on the part of the…

KRISHNA BUILD HOME PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 4(2), JAIPUR, JAIPUR

ITA 143/JPR/2021[2011-2012]Status: DisposedITAT Jaipur29 Mar 2022AY 2011-2012

Bench: The Learned Ao, The Reassessment Proceeding Is Illegal, Bad In Law, Without Jurisdiction & Is Based On Wrong Facts & On Change Of Opinion & In Gross Violation Of Proviso To S. 147 Of The It Act, Which Says No Action Can Be Taken M/S. Krishna Build Home Pvt. Ltd., Jaipur.

For Appellant: Shri Vijay Goyal (CA)For Respondent: Ms Runi Pal (Addl. CIT)

Section 143(3)Section 147Section 23Section 23(5)Section 24

…dismissed as having become infructuous. 14. In the result, the appeal fails, it is hereby dismissed. (iii) DCIT v/s Purolator [2012] 343 ITR 155 (Del), (iv) Kimplas Trenton Fittings Ltd V/s ACIT [2012] 340 ITR 299 (Bom.) (v) Desai Bros. Ltd v/s DCIT (2005) 272 ITR 335 (Bomb.), (vi) Bhot Industries Ltd V/s ACIT (2004) 267 ITR 161 (Bomb.), (vii) CIT (Addl) V/s IFCI (2001) 248 ITR 192 (Del.) (viii) CIT V/s Elgi Ultra Industries Ltd (2008) 296 ITR 573 (Mad.) The ld. A/R stated that the ld. CIT(A) has relied upon the decision of Yuvraj Vs UOI [2009] 315 ITR 84 (Bom). The facts of this case are distinguishable. In…

KRISHNA BUILD HOME PRIVATE LIMITED,JAIPUR vs. ASST. COMMISSIONER OF INCOME TAX (HOLDING CHARGE OF ITO WARD 4(2)), JAIPUR

ITA 142/JPR/2021[2010-2011]Status: DisposedITAT Jaipur29 Mar 2022AY 2010-2011

For Appellant: Shri Vijay Goyal (CA)For Respondent: Ms Runi Pal (Addl. CIT)

Section 143(3)Section 147Section 23Section 23(5)Section 24

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE vs. M/S. ALFA LAVAL INDIA LTD,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 2173/PUN/2017[2003-04]Status: DisposedITAT Pune15 Mar 2022AY 2003-04

Bench: Shri Partha Sarathi Chaudhury, Jm & Dr. Dipak P. Ripote, Am आयकरअपीलसं. / Ita No.2173/Pun/2017 िनधा"रण वष" / Assessment Year : 2003-04 The Dy.Cit, .......अपीलाथ" /Appellant Circle-8, Pune. बनाम / V/S. M/S.Alfa Laval India Ltd., S.No.2221 A, Mumbai – Pune Road, Dapodi, Near Kasarwadi, Pune – 411 012. ……""यथ" / Respondent Pan: Aaaca 5899 A Revenue By : Shri S.P.Walimbe - Dr Assessee By : Shri Nikhil S Pathak - Ar सुनवाई क" तारीख / Date Of Hearing : 10.03.2022 घोषणा क" तारीख / Date Of Pronouncement : 15.03.2022 आदेश / Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-6, Pune Dated 01.05.2017 For The Assessment Year 2003-04. The Revenue Raised The Following Grounds Of Appeal: “1. Whether On The Facts & In The Circumstances Of The Case & In Law The Ld.Cit(A) Is Correct In Holding The Reopening Of Assessment U/S.147 As Bad In Law? 2. Whether On The Facts & In The Circumstances Of The Case & In Law The Ld.Cit(A) Is Justified In Not Appreciating That The Mistake In The Original Assessment Due To Erroneous Construction Or Due To Non-Consideration Of The Conditions Required To Be Eligible For Claiming Deduction U/S

For Appellant: Shri Nikhil S Pathak - ARFor Respondent: Shri S.P.Walimbe - DR

Section 143(1)Section 143(3)Section 147Section 148Section 80H

…India [2010] 320 ITR 561 (SC). The appellant also relied on the following deicison: a. IPCA Laboratories Ltd Vs. Gajanand Meena DCIT [2001] 251 ITR 416 (Bom). b. Bhor Industries Ltd Vs. ACIT & ORS [2004] 267 ITR 335 (Bom). c. Desai Brothers Ltd Vs. ANR [2005] 272 ITR 335 (Bom). d. Hindustan Lever Ltd Vs. R.B.Wadkar, ACIT [2004] 268 ITR 332 (Bom) e. Mangalore Refinery & Petrochemicals Ltd Vs. ACIT & ORS [2006] 282 ITR 516 (Bom) f. Industan Petroleum Corporation Ltd Vs.DCIT& ANR [2010] 328 ITR 534 (Bom) g. Prashant Project Ltd Vs. ACIT & ORS [2011] 333 UTR 368 (Bom) h. Titanor Components Ltd Vs. ACIT & ORS [2012] 3…

SMT RUCHIKA AGARWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

ITA 270/JPR/2019[2011-12]Status: DisposedITAT Jaipur23 Jul 2019AY 2011-12

For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri K.C. Meena (Addl.CIT)

Section 143(3)Section 147Section 148Section 14ASection 3

…) CIT Vs. M/s Hindustan Zinc Ltd. (2017) 393 ITR 264 (Raj) (iii) CIT Vs. Bhanji Lavji (1971) 79 ITR 582 (SC) (iv) DCIT Vs Purolator (2012) 343 ITR 155 (Del) (v) Kimplas Trenton Fittings Ltd. Vs ACIT (2012) 340 ITR 299 (Bom) (vi) Desai Bros Ltd. Vs DCIT (2005) 272 ITR 335 (Bom) (vii) Bhot Industries Ltd. Vs ACIT (2004) 267 ITR 161 (Bom) (viii) CIT (Addl.) Vs. IFCI (2001) 248 ITR 192 (Del) (ix) CIT Vs. Elgi Ultra Industries Ltd. (2008) 296 ITR 573 (Mad.). For the addition, it was contended by the ld AR that reopening was not valid applying the proposition of law laid down in above judicial pronouncements 5. With r…

EXPORT IMPORT BANK OF INDIA,MUMBAI vs. DCIT (OSD) CIR 3(1), MUMBAI

In the result, the appeal is allowed

ITA 6847/MUM/2012[2003-04]Status: DisposedITAT Mumbai09 Feb 2018AY 2003-04

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2003-04 Export Import Bank Of Acit-3(1), India, Centre One Vs. Aayakar Bhavan, M.K. Building, Floor 21, World, Road Trade Centre Complex, Mumbai-400020 Cuffe Parade, Mumbai-400005 Pan No. Aaace2769D Appellant Respondent Assessee By : Mr. Dinesh Vyas, Sr. Advocate Revenue By : Mrs. Vidisha Kalra, Cit-Dr Date Of Hearing : 16/11/2017 Date Of Pronouncement : 09/02/2018

For Appellant: Mr. Dinesh Vyas, Sr. AdvocateFor Respondent: Mrs. Vidisha Kalra, CIT-DR

Section 142(1)Section 143(3)Section 147Section 148Section 36(1)(viia)Section 36(1)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI D.T. GARASIA (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2003-04 Export Import Bank of ACIT-3(1), India, Centre One Vs. Aayakar Bhavan, M.K. Building, Floor 21, World, Road Trade Centre Complex, Mumbai-400020 Cuffe Parade, Mumbai-400005 PAN No. AAACE2769D Appellant Respondent Assessee by : Mr. Dinesh Vyas, Sr. Advocate Revenue by : Mrs. Vidisha Kalra, CIT-DR Date of Hearing : 16/11/2017 Date of pronouncement : 09/02/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant ass…

ADIT (IT)-3(1), MUMBAI vs. M/S. THE HONG KONG & SHAHGHAI BANKING CORPORATION LTD., MUMBAI

ITA 3688/MUM/2009[2000-01]Status: DisposedITAT Mumbai12 Feb 2016AY 2000-01

For Appellant: Shri Arvind SondeFor Respondent: Shri Jasbir Chauhan

Section 143(3)Section 147Section 148Section 254(1)Section 5

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, ‘एल’ खंडपीठ अिधकरण खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं राम लाल नेगी एवं राम लाल नेगी राम लाल नेगी, , , , "याियक सद"य राम लाल नेगी "याियक सद"य "याियक सद"य "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर आयकर अपील आयकर अपील अपील संसंसंसं/.ITA No.3688/Mum/09 ,िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष"/Assessment Year-2000-01 वष" आयकर आयकर…