7 ITR 161 (Bom), (ii) Ajanta Pharma Ltd Vs ACIT 267ITR 200 (Bom), (iii) Hindustan Lever Ltd. v. ACIT

20 Taxmann.com 805High Court2012#13752 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 40(a)(ia)Section 80-IB

Judgments citing 7 ITR 161 (Bom), (ii) Ajanta Pharma Ltd Vs ACIT 267ITR 200 (Bom), (iii) Hindustan Lever Ltd. v. ACIT

ACIT-CC-7(3), MUMBAI vs. INFRATECH BUILDERS AND AGRO PRIVATE LIMITED , MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2362/MUM/2025[2009-10]Status: DisposedITAT Mumbai22 Dec 2025AY 2009-10

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2009-10 Asst. Commissioner Of Income Vs Infratech Builders & Agro Pvt. Tax Central Circle 7(2), Ltd. Mumbai 216 Shah & Nahar Industrial E, Room No.655, 6Th Floor Dr. E Moses Road Worli Aayakar Bhavan M.K. Road Mumbai 400018, Maharashtra Mumbai, Mumbai India, Mumbai Pan: Aabci7392B Appellant Respondent Present For: Appellant By : Shri Niraj Sheth, Advocate Respondent By : Shri Virabhadra S. Mahajan, Sr. Dr (Virtually Appeared) Date Of Hearing : 29.09.2025 Date Of Pronouncement : 22.12.2025 O R D E R Per Girish Agrawalthis Appeal Filed By The Revenue Is Arising Out Of The Order Cit(A),- 49, Itba/Apl/S/250/2024-25/1072911991(1) Mumbai Vide Order Dated 04.02.2025 Against The Assessment Order Passed U/S 143(3)/147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 13.12.2016 For A.Y. 2009-10. 2. Grounds Taken By The Revenue Are As Under: 1."On Facts & Circumstances Of The Case & In Law, The Ld.Cit(A) Erred In Holding That The Reopening Of The Assessment Under Section 147 Of The Income Infratech Builders & Agro Pvt. Ltd. A.Y.2009-10 Tax Act, 1961 Is Bad In Law Without Considering The Fact That The Assess Had Failed To Provide 1 The Details Of Payments Made To M/S. Bovis India Pvt. Ltd. & M/S. Bovis Lend Lease India Pvt. Ltd. & No Service Tax Was Charged On The Payments Made To These Companies, Unlike Other Similar Payments.”

For Appellant: Shri Niraj Sheth, AdvocateFor Respondent: Shri Virabhadra S. Mahajan, Sr. DR
Section 143(3)Section 147Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Asst. Commissioner of Income vs Infratech Builders & Agro Pvt. Tax Central Circle 7(2), Ltd. Mumbai 216 Shah & Nahar Industrial E, Room No.655, 6th Floor Dr. E Moses Road Worli Aayakar Bhavan M.K. Road Mumbai 400018, Maharashtra Mumbai, Mumbai India, Mumbai PAN: AABCI7392B Appellant Respondent Present for: Appellant by : Shri Niraj Sheth, Advocate Respondent by : Shri Virabhadra S. Mahajan, Sr. DR (Virtually appeared) Date of Hearing : 29.09.2025 Da…

ACIT 2(3), MUMBAI vs. TATA CHEMICALS LTD, MUMBAI

In the result, the appeal of assessee is allowed and that of the Revenue is dismissed

ITA 7377/MUM/2013[2003-04]Status: DisposedITAT Mumbai10 May 2019AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 7325/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 2003-04) Tata Chemicals Limited The Deputy Commissioner Bombay House, Fort, Of Income Tax Vs. Mumbai-400 001 M.K. Road, Mumbai-400 020 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी लेखा िं./Pan No. Aaact4059M Aayakr Apila Sam./ Ita No. 7377/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 2003-04) The Deputy Commissioner Of Tata Chemicals Limited Income Tax Bombay House, Fort, Vs. M.K. Road, Mumbai-400 001 Mumbai-400 020 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri Nitesh Joshi, Ar प्रत्यथी की ओर े / Respondent By : Shri R. Manjunatha Swamy, Dr ुनवाई की तारीख / Date Of Hearing: 12-02-2019 घोषणा की तारीख / Date Of Pronouncement : 10-05-2019 Aadosa / O R D E R महावीर स िंह, न्याययक दस्य/ Per Mahavir Singh, Jm:

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Shri R. Manjunatha Swamy, DR
Section 139(1)Section 143(3)Section 147Section 148Section 154Section 263Section 80Section 80ISection 80M

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 7325/Mum/2013 (inaQa-arNa baYa- / Assessment Year 2003-04) Tata Chemicals Limited The Deputy Commissioner Bombay House, Fort, of Income Tax Vs. Mumbai-400 001 M.K. Road, Mumbai-400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No. AAACT4059M Aayakr ApIla saM./ ITA No. 7377/Mum/2013 (inaQa-arNa baYa- / Assessment Year 2003-04) The D…

TATA CHEMICALS LTD,MUMBAI vs. DCIT 2(3), MUMBAI

In the result, the appeal of assessee is allowed and that of the Revenue is dismissed

ITA 7325/MUM/2013[2003-04]Status: DisposedITAT Mumbai10 May 2019AY 2003-04

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 7325/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 2003-04) Tata Chemicals Limited The Deputy Commissioner Bombay House, Fort, Of Income Tax Vs. Mumbai-400 001 M.K. Road, Mumbai-400 020 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी लेखा िं./Pan No. Aaact4059M Aayakr Apila Sam./ Ita No. 7377/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 2003-04) The Deputy Commissioner Of Tata Chemicals Limited Income Tax Bombay House, Fort, Vs. M.K. Road, Mumbai-400 001 Mumbai-400 020 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri Nitesh Joshi, Ar प्रत्यथी की ओर े / Respondent By : Shri R. Manjunatha Swamy, Dr ुनवाई की तारीख / Date Of Hearing: 12-02-2019 घोषणा की तारीख / Date Of Pronouncement : 10-05-2019 Aadosa / O R D E R महावीर स िंह, न्याययक दस्य/ Per Mahavir Singh, Jm:

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Shri R. Manjunatha Swamy, DR
Section 139(1)Section 143(3)Section 147Section 148Section 154Section 263Section 80Section 80ISection 80M

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 7325/Mum/2013 (inaQa-arNa baYa- / Assessment Year 2003-04) Tata Chemicals Limited The Deputy Commissioner Bombay House, Fort, of Income Tax Vs. Mumbai-400 001 M.K. Road, Mumbai-400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No. AAACT4059M Aayakr ApIla saM./ ITA No. 7377/Mum/2013 (inaQa-arNa baYa- / Assessment Year 2003-04) The D…

GIGAPLEX ESTATE P.LTD,MUMBAI vs. DCIT OSD II CEN RG 7, MUMBAI

In the result, the appeals of the assessee are partly allowed

ITA 1137/MUM/2016[2006-07]Status: DisposedITAT Mumbai10 Nov 2017AY 2006-07

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Arvind SondeFor Respondent: Shri Alok Joshi
Section 143(3)Section 147Section 148Section 250

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “जे” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM ITA NO.1132, 1133/Mum/2016 And ITA No.1137/Mum/2016 (ननधधायण वषा / Assessment Year: 2007-08, 2008-09 and 2006-07) Gigaplex Estate Pvt Ltd., Dy.Commissioner of Income (Formerly known as B Raheja Tax, OSD-II, Central Range -7, Builders Pvt Ltd), Aayakar Bhavan, फनधभ/ Plot No.C-30, G Block, M K Road, Opp SIDBI Bank, Mumbai-400020 Vs. Bandra Kurla Complex, Bandra (Est), Mumbai-400051 (अऩी…

GIGAPLEX ESTATE P.LTD,MUMBAI vs. DCIT OSD II CEN RG 7, MUMBAI

In the result, the appeals of the assessee are partly allowed

ITA 1133/MUM/2016[2008-09]Status: DisposedITAT Mumbai10 Nov 2017AY 2008-09

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Arvind SondeFor Respondent: Shri Alok Joshi
Section 143(3)Section 147Section 148Section 250

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “जे” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM ITA NO.1132, 1133/Mum/2016 And ITA No.1137/Mum/2016 (ननधधायण वषा / Assessment Year: 2007-08, 2008-09 and 2006-07) Gigaplex Estate Pvt Ltd., Dy.Commissioner of Income (Formerly known as B Raheja Tax, OSD-II, Central Range -7, Builders Pvt Ltd), Aayakar Bhavan, फनधभ/ Plot No.C-30, G Block, M K Road, Opp SIDBI Bank, Mumbai-400020 Vs. Bandra Kurla Complex, Bandra (Est), Mumbai-400051 (अऩी…

GIGAPLEX ESTATE P.LTD,MUMBAI vs. DCIT OSD II CEN RG 7, MUMBAI

In the result, the appeals of the assessee are partly allowed

ITA 1132/MUM/2016[2007-08]Status: DisposedITAT Mumbai10 Nov 2017AY 2007-08

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Arvind SondeFor Respondent: Shri Alok Joshi
Section 143(3)Section 147Section 148Section 250

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “जे” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM ITA NO.1132, 1133/Mum/2016 And ITA No.1137/Mum/2016 (ननधधायण वषा / Assessment Year: 2007-08, 2008-09 and 2006-07) Gigaplex Estate Pvt Ltd., Dy.Commissioner of Income (Formerly known as B Raheja Tax, OSD-II, Central Range -7, Builders Pvt Ltd), Aayakar Bhavan, फनधभ/ Plot No.C-30, G Block, M K Road, Opp SIDBI Bank, Mumbai-400020 Vs. Bandra Kurla Complex, Bandra (Est), Mumbai-400051 (अऩी…

D.C.I.T CIR - 7,KOLKATA., 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

…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. The ld. D.R., on the other hand, strongly relied on the impugned order of the ld. CIT(Appeals) in support of the revenue’s cas…

7 ITR 161 (Bom), (ii) Ajanta Pharma Ltd Vs ACIT 267ITR 200 (Bom), (iii) Hindustan Lever Ltd. v. ACIT (20 Taxmann.com 805) — Cited in 7 Judgments | BharatTax