762 (Bom)(HC). C) Reckitt Benckiser Healthcare India Ltd. v. ACIT

360 ITR 427High Court2014#20717 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing 762 (Bom)(HC). C) Reckitt Benckiser Healthcare India Ltd. v. ACIT

STANDARD TELE TOWERS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-24(2), NEW DELHI

ITA 9761/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jul 2023AY 2010-11

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharma

Section 132(4)Section 143(3)Section 147Section 148

…TR 361 (Del). • Shipra Srivastava & Anr vs. ACIT, (2009) 319 ITR 221 (Del). • Mumtaz Haji Mohmad Memon vs. ITO, (2018) 408 ITR 268, (Guj). • Vijay Harishchandra Patel vs. ITO, (2018) 400 ITR 167(Guj). • Reckitt Benckiser Healthcare India Ltd. vs. ACIT, (2014) 360 ITR 427(Guj). • Balkrishna Hiralal Wani vs. ITO (2010) 321 ITR 519 (Bom). • Prashant Joshi vs. ITO, (2010) 324 ITR 154 (Bom). 6.2 Furthermore, reliance is also placed on the following judicial decisions 8 Standard Tele Towers P. Ltd. wherein it has been held that there has to be material on the basis of which live nexus with the belief of escapement…

DCIT - 2(1)(1), MUMBAI vs. ANVIL FINTRADE P. LTD., MUMBAI

ITA 5169/MUM/2016[2008-09]Status: DisposedITAT Mumbai10 Apr 2018AY 2008-09

Bench: Shri R. C. Sharma, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 5169/Mum/2016 (निर्धारणवर्ा / Assessment Year:2008-09)

For Appellant: Shri M. C. OmiFor Respondent: Shri D. K. Shivaram&

Section 143(3)Section 147

…eliance onthe following case laws a) HDFC vs. J.P. Janjid (2014) 225 Taxman 81 (Bom)(HC). CO No. 14/Mum/2018 Anvil Fintrade Pvt. Ltd. U) CIT vs Jet Speed Audio (F.) Ltd. (2015) 372 hR 762 (Bom)(HC). C) Reckitt Benckiser Healthcare India Ltd. vs. ACIT (2014) 360 ITR 427 (G uj.) (HG) d) Patel Alloy Steel (P) Ltd. vs. ACIT (2014) 225 Taxman 84(Guj.)(HC). e) AC!T vs Rolta India Ltd (2011) 132 lTD 98 (Mumbai) (TM)(Trib.) 3.3. I have considered the reasoning of the Assessing Officer for reopeningof completed assessment and rival submission of the Appellant, carefully. I find that present Assessing Officer has wron…

AMBERNATH PLASTO PACKAGING P. LTD,MUMBAI vs. ITO WD 2(1)(1), MUMBAI

In the result, this appeal by the assessee stands allowed for statistical purposes

ITA 1763/MUM/2017[2009-10]Status: DisposedITAT Mumbai05 Feb 2018AY 2009-10

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No. 1763/Mum/2017 ("नधा"रण वष" / Assessment Year: 2009-10) Ambernath Plasto Packaging Private Ito, Ward 2(1)(1), बनाम/ Limited Aayakar Bhavan, Sambhava Chambers, 4Th Floor, Mumbai Vs. Sir P. M. Road, Fort, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaaca 4406 H (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Ms. Dinkle Hariya ""यथ" क" ओर से/Respondent By : Ms. N. Hemalatha सुनवाई क" तार"ख / : 16.11.2017 Date Of Hearing घोषणा क" तार"ख / : 05.02.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against The Order By The Commissioner Of Income Tax (Appeals) Dated 22.12.2016 & Pertains To The Assessment Year 2009- 10. 2. The Grounds Of Appeal Read As Under:

For Appellant: Ms. Dinkle HariyaFor Respondent: Ms. N. Hemalatha

Section 147

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1763/Mum/2017 ("नधा"रण वष" / Assessment Year: 2009-10) Ambernath Plasto Packaging Private ITO, Ward 2(1)(1), बनाम/ Limited Aayakar Bhavan, Sambhava Chambers, 4th Floor, Mumbai Vs. Sir P. M. Road, Fort, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACA 4406 H (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Ms. Dinkle Hariya ""यथ" क" ओर से/Respondent by : Ms. N. Hemal…

NALINKUMAR RAMNIKLAL SHAH,,AHMEDABAD vs. INCOME TAX OFFICER, WARD-3,, SURENDRANAGAR

In the result, appeal of the assessee is partly allowed

ITA 3128/AHD/2014[2006-07]Status: DisposedITAT Ahmedabad13 Dec 2017AY 2006-07

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 3128/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2006-07)

For Appellant: Shri Ankit Talsania, A.R

Section 143(3)Section 148Section 14ASection 40A(3)

…. Vs. 3t CTT (2010) Tax LR 417 (Guj.). 1.1 The ld. CIT(A) failed to properly consider and appreciate the binding decision of the jurisdictional court of law i.e. Hon'ble Gujarat High Court in the case of Reckitt Benckiser Healthcare India Ltd. vs. ACIT (2014) 360 ITR 427 (Guj.), wherein inter alia, it is held by the Hon'ble Court on identical facts that reopening of assessment for disallowance of expenditure U/S.14A on the basis of formula provided in Rule 8D would amount to change of opinion and accordingly quashed the notice u/s.148 of the Act and the reassessment proceedings pursuant thereto. The impugned asse…