398 (Delhi) (x) General Motors India (P.) Ltd. v. DCIT

46 Taxmann.com 399High Court2014#17956 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2016 to 2022.

Judgments citing 398 (Delhi) (x) General Motors India (P.) Ltd. v. DCIT

The ACIT, Central-1, Indore vs. M/S Surya Infra Venture Pvt. Ltd., Indore

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

The Ait, Entral-1, Indore vs. Surya Infraventure P Ltd, Indore

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

The ACIT, Circle 2(1), Indore vs. M/S Surya Infra Venture Pvt. Ltd., Indore

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

M/S. Shree Gurjari Industries Ltd., Surat vs. The DCIT, Surat

In the result, ground No. 1of the appeal is allowed

ITA 980/AHD/2016[2007-08]Status: DisposedITAT Surat01 Dec 2021AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) M/S Shree Gurjari Industries The Deputy Commissioner Of Ltd., Am-4, Prsident Plaza, Nr. Income Tax,Circle-2(1)(2), Vs Rto, Ring Road, Surat-395 002 Room No. 323, Pan : Abjfs2664J Aaykarbhavan, Majura Gate, Surat Appellant /Assessee Respondent / Revenue

Section 144Section 147Section 148Section 254(1)Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) M/s Shree Gurjari Industries The Deputy Commissioner of Ltd., AM-4, Prsident Plaza, Nr. Income Tax,Circle-2(1)(2), Vs RTO, Ring Road, Surat-395 002 Room No. 323, PAN : ABJFS2664J AaykarBhavan, Majura Gate, Surat Appellant /assessee Respondent / Revenue Assessee by Shri P.M.Jagasheth, C.A Revenue by Shri Deependra Kumar – Sr-DR Date of hearing 28.10.2021 Date of pronouncement 02.12.2021 Order under section 254(1) of Income Tax Act PERPAWAN SINGH,…

D.C.I.T Cir - 7, Kolkata. vs. M/S Bch Electric Ltd( Formerly M/S Bhartia Industries Limited), Kolkata

In the result, the appeal of the Revenue is dismissed, while the Cross Objection of the assessee is allowed

ITA 634/KOL/2013[2004-05]Status: DisposedITAT Kolkata07 Sept 2016AY 2004-05

Bench: Shri P.M. Jagtap & Shri S.S. Vishwanethra Ravi

Section 143(3)Section 148

…sing Officer to point out that no such failure on the part of the assessee was pointed out by the Assessing Officer. Relying, inter alia, on the decision of the Hon’ble Gujarat High Court in the case of General Motors India Pvt. Limited –vs.- DCIT reported in 46 Taxmann.com 399 and that of the Hon’ble Bombay High Court in the case of Titanor Components Limited –vs.- ACIT reported in 20 Taxmann.com 805 (Bom.), he contended that the reopening of assessment after the expiry of four years without pointing out such failure was bad in law and the assessment completed in pursuance thereof is liable to be cancelled. 7.…

398 (Delhi) (x) General Motors India (P.) Ltd. v. DCIT (46 Taxmann.com 399) — Cited in 5 Judgments | BharatTax