359 ITR 106 (Del) CIT v. Living Media India Ltd. (pages 90-96 of JPB)

439 ITR 333High Court#15859 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 143(3)Section 153ASection 153CSection 69CSection 153DSection 132Section 132(4)Section 139

Issues it is cited on

section 132(5)section 100section 153(c)(1)section 94abatement of assessmentanonymous donationsection 153(c)section 164third party informationonus of proofincome tax settlement commissionsection 31

Judgments citing 359 ITR 106 (Del) CIT v. Living Media India Ltd. (pages 90-96 of JPB)

M/S. Coolhut Marketing Pvt. Ltd., Kolkata vs. I.T.O., Ward - 6(1), Kolkata

In the result, appeal of the assessee isallowed

ITA 1450/KOL/2024[2013-2014]Status: DisposedITAT Kolkata19 Sept 2024AY 2013-2014

Bench: the time of hearing.”

Section 139Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 250Section 68

…sessee, there is nothing mention in the reasons. Further, in the case of Titanor Components Vs. ACIT-343 ITR 183 (Bom), First Source Solutions Ltd. Vs. ACIT 438 ITR 139 (Bom), Asia Net Star Communications Vs. ACIT 422 ITR 47 (Mad) and Hindustan Lever Vs. DCIT 439 ITR 333 (Bom),all these cases have held that the failure on the part of the assessee to disclose fully and truly all the material facts should be reflected in the reasons. 7. On the other hand, the Ld. DR supported the decision rendered by the authority below. 8. We after hearing the rival submissions of the parties and perusing the material available on…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…satisfaction note alone can be looked into, has to read as such and, cannot be supported by any supplementary or additional material. Reliance is placed on the following judgments: i) 359 ITR 106 (Del) CIT vs. Living Media India Ltd. (pages 90-96 of JPB) ii) 439 ITR 333 (Bom) Hindustan Lever Ltd. v. DCIT (pages 112-114 of JPB) iii) 355 ITR 102 (Bom) Dynacraft Air Controls vs. Sneha Joshi and Ors iv) 324 ITR 154 (Bom) Prashant S. Joshi vs. ITO(pages 82-89 of JPB) v) 455 ITR 286 (Bom) Tumkur Minerals (P) Ltd. v. JCIT vi) 456 ITR 261 (Bom) Survival Technologies (P) Ltd. v. DCIT vii) 69 ITR 461 (All) Jamna Lal Kabra…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…satisfaction note alone can be looked into, has to read as such and, cannot be supported by any supplementary or additional material. Reliance is placed on the following judgments: i) 359 ITR 106 (Del) CIT vs. Living Media India Ltd. (pages 90-96 of JPB) ii) 439 ITR 333 (Bom) Hindustan Lever Ltd. v. DCIT (pages 112-114 of JPB) iii) 355 ITR 102 (Bom) Dynacraft Air Controls vs. Sneha Joshi and Ors iv) 324 ITR 154 (Bom) Prashant S. Joshi vs. ITO(pages 82-89 of JPB) v) 455 ITR 286 (Bom) Tumkur Minerals (P) Ltd. v. JCIT vi) 456 ITR 261 (Bom) Survival Technologies (P) Ltd. v. DCIT vii) 69 ITR 461 (All) Jamna Lal Kabra…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…satisfaction note alone can be looked into, has to read as such and, cannot be supported by any supplementary or additional material. Reliance is placed on the following judgments: i) 359 ITR 106 (Del) CIT vs. Living Media India Ltd. (pages 90-96 of JPB) ii) 439 ITR 333 (Bom) Hindustan Lever Ltd. v. DCIT (pages 112-114 of JPB) iii) 355 ITR 102 (Bom) Dynacraft Air Controls vs. Sneha Joshi and Ors iv) 324 ITR 154 (Bom) Prashant S. Joshi vs. ITO(pages 82-89 of JPB) v) 455 ITR 286 (Bom) Tumkur Minerals (P) Ltd. v. JCIT vi) 456 ITR 261 (Bom) Survival Technologies (P) Ltd. v. DCIT vii) 69 ITR 461 (All) Jamna Lal Kabra…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…satisfaction note alone can be looked into, has to read as such and, cannot be supported by any supplementary or additional material. Reliance is placed on the following judgments: i) 359 ITR 106 (Del) CIT vs. Living Media India Ltd. (pages 90-96 of JPB) ii) 439 ITR 333 (Bom) Hindustan Lever Ltd. v. DCIT (pages 112-114 of JPB) iii) 355 ITR 102 (Bom) Dynacraft Air Controls vs. Sneha Joshi and Ors iv) 324 ITR 154 (Bom) Prashant S. Joshi vs. ITO(pages 82-89 of JPB) v) 455 ITR 286 (Bom) Tumkur Minerals (P) Ltd. v. JCIT vi) 456 ITR 261 (Bom) Survival Technologies (P) Ltd. v. DCIT vii) 69 ITR 461 (All) Jamna Lal Kabra…

Maya Milind Sirsath, Mumbai vs. Income Tax Officer 33(2)(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3562/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 69A

…in copy of the reasons recorded provided to the assessee, the Assessing Officer has not complied with the mandatory condition of tax effect involved being more than Rs.1,00,000/-. The Hon'ble jurisdictional High court in the case of Hindustan Unilever ltd in 439 ITR 333 (Bom) held the assessing officer has to specifically point out the failure on the part of the assessee in disclosing all the material facts and in absence therefore reassessment proceedings is invalid in law. In instant case also in absence of any such satisfaction in the reasons recorded, the assessment proceedings are void ab-initio, therefore,…

359 ITR 106 (Del) CIT v. Living Media India Ltd. (pages 90-96 of JPB) (439 ITR 333) — Cited in 6 Judgments | BharatTax