384 (HC Bombay) 17. Hilux Automotive (P) Ltd. v. ITO Ward 12(2), New Delhi

163 Taxmann 90High Court2007#15080 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 132Section 143(3)Section 144Section 145(3)Section 153ASection 153C

Judgments citing 384 (HC Bombay) 17. Hilux Automotive (P) Ltd. v. ITO Ward 12(2), New Delhi

JCIT (OSD) CENTRAL CIRLCE-26, NEW DELHI vs. P L COMPUTER & COMMUNICATION PVT LTD, NEW DELHI

In the result, the appeal of the Revenue and the Cross

ITA 833/DEL/2021[2012-13]Status: DisposedITAT Delhi01 Feb 2024AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Rakesh Jain, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 144Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 833/Del/2021 : Asstt. Year: 2012-13 JCIT(OSD), Vs P L Computer & Communication Central Circle-26, Pvt. Ltd., 110, Kundan House-16, New Delhi-110055 Nehru Place, New Delhi-110019 (APPELLANT) (RESPONDENT) PAN No. AAACP4481B CO No. 195/Del/2022 : Asstt. Year: 2012-13 P L Computer & Communication Vs JCIT(OSD), Pvt. Ltd., 110, Kundan House-16, Central Circle-26, Nehru Place, New Delhi-110019 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACP4481B Assessee by :…

ACIT, NEW DELHI vs. M/S. NAGAR DAIRY PVT. LTD., NEW DELHI

In the result, Appeal of the Revenue in ITA No

ITA 5475/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Nov 2022AY 2011-12

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

For Respondent: “1. On the facts and in the circumstances of the case
Section 153CSection 2(22)(e)Section 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5474/DEL/2015 : A.Y 2010-11 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5475/DEL/2015 : A.Y. 2011-12 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RES…

ACIT, NEW DELHI vs. M/S. NAGAR DAIRY PVT. LTD., NEW DELHI

In the result, Appeal of the Revenue in ITA No

ITA 5474/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Nov 2022AY 2010-11

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

For Respondent: “1. On the facts and in the circumstances of the case
Section 153CSection 2(22)(e)Section 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5474/DEL/2015 : A.Y 2010-11 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5475/DEL/2015 : A.Y. 2011-12 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RES…

SHANTILAL B. PAREKH,MUMBAI vs. INCOME TAX OFFICER-3(4), KALYAN

In the result, appeal of the assessee in ITA No

ITA 4262/MUM/2017[2010-11]Status: DisposedITAT Mumbai04 Feb 2019AY 2010-11

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4261 & 4262/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10 & 2010-11) बिाम/ Shri Shantilal B. Parekh Ito-3(4), Flat No. 24, 6Th Floor, 2Nd Floor, Rani Mansion, Gaurav Apt. , Murbad Road, V. Sarvoday Nagar, Kalyan(W)- 421301 Nahur Village Road, Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ Pan: Akcpp9255C Assessee By: Mr. Divendra H. Jain Revenue By : Shri. S.K Jain सुनवाई की तारीख /Date Of Hearing : 06.11.2018 घोषणा की तारीख /Date Of Pronouncement : 04.02.2019 आदेश / O R D E R Per Ramit Kochar: These Are Two Appeals, Filed By Assessee, Being Ita No. 4261 & 4262/Mum/2017 For Ay 2009-10 & 2010-11 Respectively , Are Directed Against Common Appellate Order Dated 29.03.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-1, Thane (Hereinafter Called “The Cit(A)”) In Appeal No. 222 & 223/15-16, For Assessment Year’S 2009-10 & 2010-11 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Separate Assessment Order(S) Both Dated 19.01.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 144 R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2009-10 & 2010-11 Respectively. Since Both These Appeals Raises Similar Issues & Common Grounds

For Appellant: Mr. Divendra H. JainFor Respondent: Shri. S.K Jain
Section 144Section 148Section 44A

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4261 & 4262/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10 & 2010-11) बिाम/ Shri Shantilal B. Parekh ITO-3(4), Flat no. 24, 6th Floor, 2nd floor, Rani Mansion, Gaurav Apt. , Murbad Road, v. Sarvoday Nagar, Kalyan(W)- 421301 Nahur Village Road, Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ PAN: AKCPP9255C Assessee by: Mr. Divendra H. Jain Revenue by : Shri. S.K Jain सुनवाई की तारीख /Date of Hearing : 06.11.20…

SHANTILAL B PAREKH,MUMBAI vs. INCOME TAX OFFICER- 3(4), MUMBAI

In the result, appeal of the assessee in ITA No

ITA 4261/MUM/2017[2009-10]Status: DisposedITAT Mumbai04 Feb 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4261 & 4262/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10 & 2010-11) बिाम/ Shri Shantilal B. Parekh Ito-3(4), Flat No. 24, 6Th Floor, 2Nd Floor, Rani Mansion, Gaurav Apt. , Murbad Road, V. Sarvoday Nagar, Kalyan(W)- 421301 Nahur Village Road, Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ Pan: Akcpp9255C Assessee By: Mr. Divendra H. Jain Revenue By : Shri. S.K Jain सुनवाई की तारीख /Date Of Hearing : 06.11.2018 घोषणा की तारीख /Date Of Pronouncement : 04.02.2019 आदेश / O R D E R Per Ramit Kochar: These Are Two Appeals, Filed By Assessee, Being Ita No. 4261 & 4262/Mum/2017 For Ay 2009-10 & 2010-11 Respectively , Are Directed Against Common Appellate Order Dated 29.03.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-1, Thane (Hereinafter Called “The Cit(A)”) In Appeal No. 222 & 223/15-16, For Assessment Year’S 2009-10 & 2010-11 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Separate Assessment Order(S) Both Dated 19.01.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 144 R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2009-10 & 2010-11 Respectively. Since Both These Appeals Raises Similar Issues & Common Grounds

For Appellant: Mr. Divendra H. JainFor Respondent: Shri. S.K Jain
Section 144Section 148Section 44A

…आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4261 & 4262/Mum/2017 (नििाारण वर्ा / Assessment Year : 2009-10 & 2010-11) बिाम/ Shri Shantilal B. Parekh ITO-3(4), Flat no. 24, 6th Floor, 2nd floor, Rani Mansion, Gaurav Apt. , Murbad Road, v. Sarvoday Nagar, Kalyan(W)- 421301 Nahur Village Road, Mulund (W), Mumbai-400080 स्थायी ऱेखा सं./ PAN: AKCPP9255C Assessee by: Mr. Divendra H. Jain Revenue by : Shri. S.K Jain सुनवाई की तारीख /Date of Hearing : 06.11.20…

DCIT 25(3), MUMBAI vs. ARIHANT ENTERPRISES, MUMBAI

Appeal stand partly allowed

ITA 5899/MUM/2013[2010-11]Status: DisposedITAT Mumbai11 Jul 2018AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5899/Mum/2013 (िनधा"रणवष" / Assessment Year: 2010-11) Assistant Commissioner Of Income Tax-25(3) Arihant Enterprises Room No. 308, C-11 C-6, Hasmukh Chs Ltd. बनाम/ Bandra Kurla Complex, Bandra(E) Near Mandapeshwar Industrial Estate Vs. Mumbai – 400 051 Mcf, Uday Marg, Borivali(W) Mumbai – 400 092 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aahfa-0915-F (अपीलाथ"/Appellant) (""थ" / Respondent) : & Co. No.272/Mum/2014 (िनधा"रणवष" / Assessment Year: 2010-11) Arihant Enterprises Assistant Commissioner Of Income Tax-25(3) C-6, Hasmukh Chs Ltd. Room No. 308, C-11 बनाम/ Near Mandapeshwar Industrial Estate Bandra Kurla Complex, Bandra(E) Vs. Mcf, Uday Marg, Borivali(W) Mumbai – 400 051 Mumbai – 400 092 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aahfa-0915-F (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Hitesh P.Shah, Ld. ARFor Respondent: Rajesh Kumar Yadav, Ld. DR
Section 133(6)Section 143(3)

…1 आयकर अपीलीय अिधकरण “ए” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI "ी सी .नाग""साद, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI C.N. PRASAD, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.5899/Mum/2013 (िनधा"रणवष" / Assessment Year: 2010-11) Assistant Commissioner of Income Tax-25(3) Arihant Enterprises Room No. 308, C-11 C-6, Hasmukh CHS Ltd. बनाम/ Bandra Kurla Complex, Bandra(E) Near Mandapeshwar Industrial Estate Vs. Mumbai – 400 051 MCF, Uday Marg, Borivali(W) Mumbai – 400 092 "थायीलेखासं./जीआइआरसं./PAN/GIR No.AAHFA-0915-F (अपीलाथ"/Appellant) ("…

384 (HC Bombay) 17. Hilux Automotive (P) Ltd. v. ITO Ward 12(2), New Delhi (163 Taxmann 90) — Cited in 6 Judgments | BharatTax