61 (Guj); Sai Consulting Engineers (P) Ltd. v. DCIT,Circle-4(1)

108 Taxmann.com 388High Court2019#9297 most cited

What is 61 (Guj); Sai Consulting Engineers (P) Ltd. v. DCIT,Circle-4(1) authority for?

Reassessments are not valid on the principle of merger.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2022.

Also referred to as

Sai Consulting Engineers · DCIT · reassessment · principle of merger · merger · invalid reassessment

Judgments citing 61 (Guj); Sai Consulting Engineers (P) Ltd. v. DCIT,Circle-4(1)

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. The Additional Commissioner of Income Tax, Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. Asstt. Commissioner of Income Tax., Bharuch

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. Asstt. Commissioner of Income Tax, Bharuch

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

ITA 1472/AHD/2017[2007-08]Status: DisposedITAT Surat28 Feb 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

Section 143(1)Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 234DSection 234D(1)Section 254(1)Section 80I

…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) Bharuch Enviro Deputy Commissioner of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs GIDC Estate-393002 Circle, PAN : AAACB 8075 F Assessee / appellant Revenue /respondent ITA No.2017/AHD/2014, & ITA Nos. 1470 & 1472/AHD/2017 (AY 2007-08) Enviro Technology Ltd. Assistant Commissioner of 2413/14, GIDC Ankleshwar- Income Tax, Bharuch Vs 393 002 Circle, 1st Floor, Above PAN : AAACE4126G Bank of Baroda, Station Road, Bharuch Assessee / appellant R…

Bharuch Enviro Infrastructure Ltd., Ankleshwar vs. Dy. Commissioner of Income Tax, Bharuch

ITA 499/AHD/2015[2006-07]Status: DisposedITAT Surat28 Feb 2022AY 2006-07

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

Section 143(1)Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 234DSection 234D(1)Section 254(1)Section 80I

…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) Bharuch Enviro Deputy Commissioner of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs GIDC Estate-393002 Circle, PAN : AAACB 8075 F Assessee / appellant Revenue /respondent ITA No.2017/AHD/2014, & ITA Nos. 1470 & 1472/AHD/2017 (AY 2007-08) Enviro Technology Ltd. Assistant Commissioner of 2413/14, GIDC Ankleshwar- Income Tax, Bharuch Vs 393 002 Circle, 1st Floor, Above PAN : AAACE4126G Bank of Baroda, Station Road, Bharuch Assessee / appellant R…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

ITA 2017/AHD/2014[2007-08]Status: DisposedITAT Surat28 Feb 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

Section 143(1)Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 234DSection 234D(1)Section 254(1)Section 80I

…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) Bharuch Enviro Deputy Commissioner of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs GIDC Estate-393002 Circle, PAN : AAACB 8075 F Assessee / appellant Revenue /respondent ITA No.2017/AHD/2014, & ITA Nos. 1470 & 1472/AHD/2017 (AY 2007-08) Enviro Technology Ltd. Assistant Commissioner of 2413/14, GIDC Ankleshwar- Income Tax, Bharuch Vs 393 002 Circle, 1st Floor, Above PAN : AAACE4126G Bank of Baroda, Station Road, Bharuch Assessee / appellant R…

61 (Guj); Sai Consulting Engineers (P) Ltd. v. DCIT,Circle-4(1) (108 Taxmann.com 388) — Cited in 11 Judgments | BharatTax