41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT

68 ITR 760Supreme Court of India1968#5827 most cited

What is 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT authority for?

An assessee objecting to a proceeding for assessment under a specific provision of the Act, such as Section 35(1) for rectification, is not denying their overall liability to be assessed under the Act.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Also referred to as

S. Sankappa v. ITO · 1968 · 68 ITR 760 · Section 35(1) · rectification · denying liability to be assessed · objection to proceeding

Judgments citing 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3259/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…on of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT [1967] 66 ITR 680 (SC) and S. Sankappa v. ITO [1968] 68 ITR 760 (SC)]. 7. When an assessee claims that he is not liable to be proceeded against under Section 35, sub-section (1) which, 13 I.T.A. No.2849, 3247 to 3259/CHNY/2019 paraphrasing it in the language of S.Sankappa’s case [1968] 68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1…

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3257/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…on of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT [1967] 66 ITR 680 (SC) and S. Sankappa v. ITO [1968] 68 ITR 760 (SC)]. 7. When an assessee claims that he is not liable to be proceeded against under Section 35, sub-section (1) which, 13 I.T.A. No.2849, 3247 to 3259/CHNY/2019 paraphrasing it in the language of S.Sankappa’s case [1968] 68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1…

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3253/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…on of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT [1967] 66 ITR 680 (SC) and S. Sankappa v. ITO [1968] 68 ITR 760 (SC)]. 7. When an assessee claims that he is not liable to be proceeded against under Section 35, sub-section (1) which, 13 I.T.A. No.2849, 3247 to 3259/CHNY/2019 paraphrasing it in the language of S.Sankappa’s case [1968] 68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1…

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3258/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…on of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT [1967] 66 ITR 680 (SC) and S. Sankappa v. ITO [1968] 68 ITR 760 (SC)]. 7. When an assessee claims that he is not liable to be proceeded against under Section 35, sub-section (1) which, 13 I.T.A. No.2849, 3247 to 3259/CHNY/2019 paraphrasing it in the language of S.Sankappa’s case [1968] 68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1…

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3256/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…on of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT [1967] 66 ITR 680 (SC) and S. Sankappa v. ITO [1968] 68 ITR 760 (SC)]. 7. When an assessee claims that he is not liable to be proceeded against under Section 35, sub-section (1) which, 13 I.T.A. No.2849, 3247 to 3259/CHNY/2019 paraphrasing it in the language of S.Sankappa’s case [1968] 68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1…

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3255/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…on of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT [1967] 66 ITR 680 (SC) and S. Sankappa v. ITO [1968] 68 ITR 760 (SC)]. 7. When an assessee claims that he is not liable to be proceeded against under Section 35, sub-section (1) which, 13 I.T.A. No.2849, 3247 to 3259/CHNY/2019 paraphrasing it in the language of S.Sankappa’s case [1968] 68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1…

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3254/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…on of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT [1967] 66 ITR 680 (SC) and S. Sankappa v. ITO [1968] 68 ITR 760 (SC)]. 7. When an assessee claims that he is not liable to be proceeded against under Section 35, sub-section (1) which, 13 I.T.A. No.2849, 3247 to 3259/CHNY/2019 paraphrasing it in the language of S.Sankappa’s case [1968] 68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1…

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3252/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…on of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT [1967] 66 ITR 680 (SC) and S. Sankappa v. ITO [1968] 68 ITR 760 (SC)]. 7. When an assessee claims that he is not liable to be proceeded against under Section 35, sub-section (1) which, 13 I.T.A. No.2849, 3247 to 3259/CHNY/2019 paraphrasing it in the language of S.Sankappa’s case [1968] 68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1…

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3251/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…on of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT [1967] 66 ITR 680 (SC) and S. Sankappa v. ITO [1968] 68 ITR 760 (SC)]. 7. When an assessee claims that he is not liable to be proceeded against under Section 35, sub-section (1) which, 13 I.T.A. No.2849, 3247 to 3259/CHNY/2019 paraphrasing it in the language of S.Sankappa’s case [1968] 68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1…

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3250/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…on of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT [1967] 66 ITR 680 (SC) and S. Sankappa v. ITO [1968] 68 ITR 760 (SC)]. 7. When an assessee claims that he is not liable to be proceeded against under Section 35, sub-section (1) which, 13 I.T.A. No.2849, 3247 to 3259/CHNY/2019 paraphrasing it in the language of S.Sankappa’s case [1968] 68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1…

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 2849/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

…on of the amount of tax payable, and sometimes the whole procedure laid down in the Act for imposing liability upon the taxpayer. [Abraham (C.A.) v. ITO [1961] 41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT [1967] 66 ITR 680 (SC) and S. Sankappa v. ITO [1968] 68 ITR 760 (SC)]. 7. When an assessee claims that he is not liable to be proceeded against under Section 35, sub-section (1) which, 13 I.T.A. No.2849, 3247 to 3259/CHNY/2019 paraphrasing it in the language of S.Sankappa’s case [1968] 68 ITR 760 (SC), means that he is not liable to be assessed by a proceeding for rectification under Sec. 35, sub-section (1…

TALENT ANYWHERE SERVICES PVT. LTD. ( SUCCESSOR TO QSG RESOURCE MANAGEMENT INDIA PVT. LTD. ),VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2),, BARODA

In the result, the appeal is dismissed

ITA 3321/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad07 Jun 2019AY 2010-11

…sessee with a draft rectification order, the assessee has been deprived of the opportunity to approach the DRP in respect of the action at the assessment stage. Our attention is then invited to the judicial precedents in the cases of S Sankappa Vs ITO [(1968) 68 ITR 760 (SC)], Karsandas Bhagwandas Patel Vs ITO [(1975) 98 ITR 255 (Guj)] and Arvind N Mafatlal Vs ITO [(1957) 32 ITR 350 (Bom)] in support of proposition that rectification order is also an order of assessment. It is thus contended that an assessment order, which is what a rectification order in respect of assessment order inherently is, without first p…

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3932/DEL/2015[2005-06]Status: DisposedITAT Delhi15 Oct 2018AY 2005-06

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR

Section 133Section 133ASection 271

…53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60 ITR 156(SC), Madeva Upendra Sinai Vs UOI - 1975 98 ITR 209 -SC I. .vangadhar Chemical Works Ltd Vs CIT 1975 101 ITR 491 (Bom.), Shah JM Vs Bhatia JM AAc 1979, 94 ITR 519 (Bom), Anglo French Texti…

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3931/DEL/2015[2004-05]Status: DisposedITAT Delhi15 Oct 2018AY 2004-05

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR

Section 133Section 133ASection 271

…53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60 ITR 156(SC), Madeva Upendra Sinai Vs UOI - 1975 98 ITR 209 -SC I. .vangadhar Chemical Works Ltd Vs CIT 1975 101 ITR 491 (Bom.), Shah JM Vs Bhatia JM AAc 1979, 94 ITR 519 (Bom), Anglo French Texti…

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3930/DEL/2015[2005-06]Status: DisposedITAT Delhi15 Oct 2018AY 2005-06

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR

Section 133Section 133ASection 271

…53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60 ITR 156(SC), Madeva Upendra Sinai Vs UOI - 1975 98 ITR 209 -SC I. .vangadhar Chemical Works Ltd Vs CIT 1975 101 ITR 491 (Bom.), Shah JM Vs Bhatia JM AAc 1979, 94 ITR 519 (Bom), Anglo French Texti…

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3929/DEL/2015[2004-05]Status: DisposedITAT Delhi15 Oct 2018AY 2004-05

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR

Section 133Section 133ASection 271

…53 ITR 100, 105 SC) CIT Vs Dewan Bahadur Ramgopal Mills Ltd 1961 41 ITR 280, 290 (SC), Straw Products Ltd Vs ITO 1968 68 ITR 227 (SC). Kalaratic Devi Harlalka vs CIT (1967 66 ITR 680 SC), Ram PyafiDevi Sarogi vs CIT 1968 67 ITR 84(SC), Sankappa (s) v ITO 1968 68 ITR 760 (SC) Raja Bahadur Vs CIT 1954 26 ITR 563-570, 571 (Pat). State Raja Syed Mohammed Saddat Ali Khan 1961 41 ITR 737 (SC), CIT Vs Straw Products Ltd 1966 60 ITR 156(SC), Madeva Upendra Sinai Vs UOI - 1975 98 ITR 209 -SC I. .vangadhar Chemical Works Ltd Vs CIT 1975 101 ITR 491 (Bom.), Shah JM Vs Bhatia JM AAc 1979, 94 ITR 519 (Bom), Anglo French Texti…

DCIT 2(1)(1), MUMBAI vs. ARISTO PHARMACEUTICALS P.LTD, MUMBAI

ITA 5747/MUM/2015[2012-13]Status: DisposedITAT Mumbai26 Jul 2018AY 2012-13

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita No.5553/Mum/2014 M/S Aristo Pharmaceuticals Pvt. Ltd. Asst.Cit-2(1) 5Th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3Rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Ita No.5167/Mum/2015 Dcit-2(1)(1), M/S Aristo Pharmaceuticals Pvt. Ltd. Room No. 561, Mercantile Chambers, बिधम/ 5Th Floor, Aayakar Bhavan, 3Rd Floor, 12, J.N. Heredia Marg, M.K. Road, Vs. Ballard Estate, Mumbai- 400020 Mumbai-400 001 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri R.P. Meena &

Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 80I

…a g e | 12 ITA Nos. 6680/Mum/2012, 5553/Mum/2014, 5479/Mum/2015 ITA Nos. 6129/Mum/2014, 5167/Mum/2015, 5747/Mum/2015 AYs. 2005-06, 2009-10, 2011-12 & 2012-13 M/s Aristo Phamaceuticals Pvt. Ltd. Vs. Asst. CIT-2(1) the case of S. Sankappa & Ors. Vs. ITO (1968) 68 ITR 760 (SC). The Ld. A.R in support of his contention that no disallowance out of sales promotion expenses was called for in the hands of the assessee, took us through the assessment orders passed by the A.O under Sec. 143(3) in the case of the assessee for the A.Ys 2007-08 and 2008-09 (Page 14-30 of the „APB‟). The Ld. A.R drawing our attention to the a…

ACIT 2(1), MUMBAI vs. ARISTO PHARMACEUTICALS P. LTD, MUMBAI

ITA 6129/MUM/2014[2011-12]Status: DisposedITAT Mumbai26 Jul 2018AY 2011-12

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita No.5553/Mum/2014 M/S Aristo Pharmaceuticals Pvt. Ltd. Asst.Cit-2(1) 5Th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3Rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Ita No.5167/Mum/2015 Dcit-2(1)(1), M/S Aristo Pharmaceuticals Pvt. Ltd. Room No. 561, Mercantile Chambers, बिधम/ 5Th Floor, Aayakar Bhavan, 3Rd Floor, 12, J.N. Heredia Marg, M.K. Road, Vs. Ballard Estate, Mumbai- 400020 Mumbai-400 001 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri R.P. Meena &

Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 80I

…a g e | 12 ITA Nos. 6680/Mum/2012, 5553/Mum/2014, 5479/Mum/2015 ITA Nos. 6129/Mum/2014, 5167/Mum/2015, 5747/Mum/2015 AYs. 2005-06, 2009-10, 2011-12 & 2012-13 M/s Aristo Phamaceuticals Pvt. Ltd. Vs. Asst. CIT-2(1) the case of S. Sankappa & Ors. Vs. ITO (1968) 68 ITR 760 (SC). The Ld. A.R in support of his contention that no disallowance out of sales promotion expenses was called for in the hands of the assessee, took us through the assessment orders passed by the A.O under Sec. 143(3) in the case of the assessee for the A.Ys 2007-08 and 2008-09 (Page 14-30 of the „APB‟). The Ld. A.R drawing our attention to the a…

ARISTO PHARMACEUTICALS P.LTD,MUMBAI vs. DCIT RG 2(1), MUMBAI

ITA 5553/MUM/2014[2011-12]Status: DisposedITAT Mumbai26 Jul 2018AY 2011-12

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita No.5553/Mum/2014 M/S Aristo Pharmaceuticals Pvt. Ltd. Asst.Cit-2(1) 5Th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3Rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Ita No.5167/Mum/2015 Dcit-2(1)(1), M/S Aristo Pharmaceuticals Pvt. Ltd. Room No. 561, Mercantile Chambers, बिधम/ 5Th Floor, Aayakar Bhavan, 3Rd Floor, 12, J.N. Heredia Marg, M.K. Road, Vs. Ballard Estate, Mumbai- 400020 Mumbai-400 001 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri R.P. Meena &

Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 80I

…a g e | 12 ITA Nos. 6680/Mum/2012, 5553/Mum/2014, 5479/Mum/2015 ITA Nos. 6129/Mum/2014, 5167/Mum/2015, 5747/Mum/2015 AYs. 2005-06, 2009-10, 2011-12 & 2012-13 M/s Aristo Phamaceuticals Pvt. Ltd. Vs. Asst. CIT-2(1) the case of S. Sankappa & Ors. Vs. ITO (1968) 68 ITR 760 (SC). The Ld. A.R in support of his contention that no disallowance out of sales promotion expenses was called for in the hands of the assessee, took us through the assessment orders passed by the A.O under Sec. 143(3) in the case of the assessee for the A.Ys 2007-08 and 2008-09 (Page 14-30 of the „APB‟). The Ld. A.R drawing our attention to the a…

ARISTO PHARMACEUTICALS P.LTD,MUMBAI vs. ADDL CIT 2(1), MUMBAI

ITA 6680/MUM/2012[2009-10]Status: DisposedITAT Mumbai26 Jul 2018AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Ita No.5553/Mum/2014 M/S Aristo Pharmaceuticals Pvt. Ltd. Asst.Cit-2(1) 5Th Floor, Aayakar Bhavan, Mercantile Chambers, बिधम/ Mumbai- 400020 3Rd Floor, 12, J.N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : Ita No.5167/Mum/2015 Dcit-2(1)(1), M/S Aristo Pharmaceuticals Pvt. Ltd. Room No. 561, Mercantile Chambers, बिधम/ 5Th Floor, Aayakar Bhavan, 3Rd Floor, 12, J.N. Heredia Marg, M.K. Road, Vs. Ballard Estate, Mumbai- 400020 Mumbai-400 001 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaaca4495N (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Ajay Kumar Rastogi, A.RFor Respondent: Shri R.P. Meena &

Section 143(2)Section 143(3)Section 154Section 271(1)(c)Section 80I

…a g e | 12 ITA Nos. 6680/Mum/2012, 5553/Mum/2014, 5479/Mum/2015 ITA Nos. 6129/Mum/2014, 5167/Mum/2015, 5747/Mum/2015 AYs. 2005-06, 2009-10, 2011-12 & 2012-13 M/s Aristo Phamaceuticals Pvt. Ltd. Vs. Asst. CIT-2(1) the case of S. Sankappa & Ors. Vs. ITO (1968) 68 ITR 760 (SC). The Ld. A.R in support of his contention that no disallowance out of sales promotion expenses was called for in the hands of the assessee, took us through the assessment orders passed by the A.O under Sec. 143(3) in the case of the assessee for the A.Ys 2007-08 and 2008-09 (Page 14-30 of the „APB‟). The Ld. A.R drawing our attention to the a…

41 ITR 425 (SC), Kalawati Devi Harlalka v. CIT (68 ITR 760) — Cited in 20 Judgments | BharatTax