456 ITR 261 (Bom) Survival Technologies (P) Ltd. v. DCIT

189 ITR 786High Court#12323 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 153ASection 153CSection 69CSection 147Section 148Section 153DSection 132

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 456 ITR 261 (Bom) Survival Technologies (P) Ltd. v. DCIT

Satelite Trade Impex Private Limited, Mumbai vs. Circle 5(3)(1), Mumbai

In the result the appeal filed by the assessee stands

ITA 912/MUM/2024[2012-13]Status: DisposedITAT Mumbai31 Jan 2025AY 2012-13

Bench: Hon'Ble Shri Sandeep Gosain & Hon'Ble Shri Girish Agrawal

Section 139Section 142Section 143Section 147Section 148Section 250

…cannot support the reopening of the assessment by collecting the material or by making inquiry subsequently after the date of initiation to me proceedings. The Hon'ble Patna High Court has held in the case of Commissioner of Income-tax v. Agarwalla Brothers, 189 ITR 786(Pat) that it is only the recorded reasons which can indicate why the AO was made to believe that the income has escaped assessment for the relevant assessment year. It is not authorized to refer to any other reason even if it can be otherwise inferred and/or gathered from the reports. The Hon'ble Allahabad High Court has also held in the case of…

ACIT, Central Crcle-18, New Delhi vs. Shimmer Developers P.Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1497/DEL/2018[2011-12]Status: DisposedITAT Delhi21 Oct 2024AY 2011-12

Bench: Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 143(3)Section 147Section 150Section 68

…on the following judgments: (amna Lal Kabra Vs. ITO 69 ITR 461 (All), Equitable Investment Co. P. Ltd. Vs. ITO 174 ITR 714 (Cal), Baldev Singh Giane Vs. CIT 248 ITR 266 (P&H), Sheo Narain Jaiswal & Others Vs. ITO 176 ITR 352 (369), CIT Vs. Aggarwalla Brothers 189 ITR 786 (Pat), Girdhar Gopal Gulati Vs. UOI 182 Taxation 616 (All), Banswara Syntex Ltd. Vs. ACIT 182 Taxation 584 (Raj). In case the reasons recorded are cryptic the reassessment order passed in pursuance thereof is also bad in law." The fact of non application of mind by the AO in recording of reasons is established, as detailed above. Non application…

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

…s 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 v. ITO viii) 189 ITR 786 (Pat) CIT v. Agarwalla Brothers ix) 272 ITR 154 (Raj) BanswaraSyntex Ltd. v. ACIT x) 174 ITR 741 (Cal) Equitable Investment Co. (P) Ltd. xi) W.P. NO. 2192/2009 dated 20.8.2011 (Uttarakhand) M/s National Petroleum Construction Co. vs. UOI xii) 319 ITR 282 (Guj) Gujarat Fluorochemicals Ltd. v. DCIT xiii) 455 ITR 539 (Jhar) Naveen Kumar Jaiswal v. I…

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

…s 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 v. ITO viii) 189 ITR 786 (Pat) CIT v. Agarwalla Brothers ix) 272 ITR 154 (Raj) BanswaraSyntex Ltd. v. ACIT x) 174 ITR 741 (Cal) Equitable Investment Co. (P) Ltd. xi) W.P. NO. 2192/2009 dated 20.8.2011 (Uttarakhand) M/s National Petroleum Construction Co. vs. UOI xii) 319 ITR 282 (Guj) Gujarat Fluorochemicals Ltd. v. DCIT xiii) 455 ITR 539 (Jhar) Naveen Kumar Jaiswal v. I…

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

…s 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 v. ITO viii) 189 ITR 786 (Pat) CIT v. Agarwalla Brothers ix) 272 ITR 154 (Raj) BanswaraSyntex Ltd. v. ACIT x) 174 ITR 741 (Cal) Equitable Investment Co. (P) Ltd. xi) W.P. NO. 2192/2009 dated 20.8.2011 (Uttarakhand) M/s National Petroleum Construction Co. vs. UOI xii) 319 ITR 282 (Guj) Gujarat Fluorochemicals Ltd. v. DCIT xiii) 455 ITR 539 (Jhar) Naveen Kumar Jaiswal v. I…

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

…s 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 v. ITO viii) 189 ITR 786 (Pat) CIT v. Agarwalla Brothers ix) 272 ITR 154 (Raj) BanswaraSyntex Ltd. v. ACIT x) 174 ITR 741 (Cal) Equitable Investment Co. (P) Ltd. xi) W.P. NO. 2192/2009 dated 20.8.2011 (Uttarakhand) M/s National Petroleum Construction Co. vs. UOI xii) 319 ITR 282 (Guj) Gujarat Fluorochemicals Ltd. v. DCIT xiii) 455 ITR 539 (Jhar) Naveen Kumar Jaiswal v. I…

M/S Manish Finlease (P) Ltd, Patna vs. ITO, Ward-2(1), Patna

ITA 25/PAT/2019[2010-11]Status: DisposedITAT Patna09 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

For Appellant: Shri A.K.Rastogi & Rakesh Kumar, ARsFor Respondent: Shri Indrajeet Singh, DR
Section 133(6)Section 143(2)Section 143(3)Section 147Section 148(1)Section 68

…dated 31/03/2017; 2. Form No.ITNS 10. After perusal, it was argued on behalf of the appellant that (i) this document i.e. Form no.ITNS 10 cannot be admitted without its forensic examination and (ii) as per the judgment of Hon'ble Patna High Court reported in 189 ITR 786 (copy enclosed at Page 06-15 of this compilation) the validity is to be tested with reference to the reasons recorded u/s 148(2) and none of the authorities are authorized to refer to any other reason even if it can be otherwise inferred and/or gathered from the record. It would be evident from the letter dated 17/06/2019 that the enclosures (2)…

ACIT, New Delhi vs. Sh. Saidan Kapoor, New Delhi

In the result, the appeal of the department is dismissed

ITA 4496/DEL/2012[2007-08]Status: DisposedITAT Delhi13 Jan 2016AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 4496/Del/2012 : Asstt. Year : 2007-08 Asstt. Commissioner Of Income-Tax Vs Sh. Saidan Kapoor, J-6, 1St Floor, Ndse, Part-I, Circle-32(1), New Delhi New Delhi (Appellant) (Respondent) Pan No. Ajnpk3289R Assessee By : Sh. Om Prakash, Adv. Revenue By : Smt. Anima Barnwal, Sr. Dr Date Of Hearing : 26.11.2015 Date Of Pronouncement : 13.01.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. Om Prakash, AdvFor Respondent: Smt. Anima Barnwal, Sr. DR
Section 143(3)Section 147Section 148Section 55A

…tute the full consideration in the sale of property. Similar view was also taken in case of Gwalior Rayon Silk Mfg. & Weaving i Co. Ltd. Vs V. Raghvan 150 ITR 12 (Bombay), CIT vs. Equitable Investment Co. Pvt. Ltd. 174 ITR 714 (Cal) and CIT vs. Aggarwal Bros. 189 ITR 786 (Pat). In the case of Asst. Commissioner of Income-tax vs. Tej Pratap Singh (2008) 22 SOT 156 (Del.) it was held that assessment cannot be reopened for taxing capital gains in respect of an asset on the basis of its market value as estimated by the DVO. In case of ITO vs. Bholanath Majumdar 137 CTR 198 (Gau), it was held that a valuation report i…

456 ITR 261 (Bom) Survival Technologies (P) Ltd. v. DCIT (189 ITR 786) — Cited in 8 Judgments | BharatTax