77 (Gujarat) (vi) Swarovski India (P.) Ltd. v. DCIT

178 Taxmann 27High Court2009#11233 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 139Section 10(23C)Section 11Section 115BBESection 13

Issues it is cited on

true and full disclosurefull and true disclosurebeyond four yearsmaterial facts necessary for assessmentfirst proviso to section 147mere change of opinionincome escaping assessmentchange of opinionshare application moneyreason to believereopening of assessmentnotice under section 148

Judgments citing 77 (Gujarat) (vi) Swarovski India (P.) Ltd. v. DCIT

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…

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

…I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.619 & 620/Lkw/2024 Assessment Year: 202015-16 & 16-17 A.C.I.T., Vs. Varunarjun Trust Central Circle, B-1153, Indira Nagar, Bareilly. Lucknow. PAN:AABTV5968K (Appellant) (Respondent) Appellant by Shri R. K. Agarwal, CIT (D.R.) Respondent by Shri Rakesh Garg, Advocate O R D E R PER BENCH: These two appeals have been filed by Revenue pertaining to assessment years 2015-16 and 2016-1…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

…I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.619 & 620/Lkw/2024 Assessment Year: 202015-16 & 16-17 A.C.I.T., Vs. Varunarjun Trust Central Circle, B-1153, Indira Nagar, Bareilly. Lucknow. PAN:AABTV5968K (Appellant) (Respondent) Appellant by Shri R. K. Agarwal, CIT (D.R.) Respondent by Shri Rakesh Garg, Advocate O R D E R PER BENCH: These two appeals have been filed by Revenue pertaining to assessment years 2015-16 and 2016-1…

YENKEY ROLLER FLOUR MILLS,CALICUT vs. DCIT C-1(1), KOZHIKKODE

In the result, the appeal filed by the appellant stands allowed

ITA 522/COCH/2023[2006-2007]Status: DisposedITAT Cochin14 May 2025AY 2006-2007

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 147Section 148Section 149

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA No. 522 /Coch/2023 Assessment Year: 2006-07 Yenkey Roller Flour Mills .......... Appellant 6/1183, Kunhipari Buildings Cheroty Road, Calicut 673032 [PAN: AAAFY2787L] vs. DCIT, Circle -1(1), Calicut .......... Respondent Appellant by: Shri G. Surendranath Rao, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 13.05.2025 Date of Pronouncement: 14.05.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Cent…

JAYANTILAL SANGHVI,INDORE vs. ACIT 4(1), INDORE

Appeal is partly allowed for statistical purpose

ITA 539/IND/2023[A.Y. 2012-13]Status: DisposedITAT Indore27 Jun 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2012-13 Jayantilal Sanghvi, Acit, 8/10, Warehouse Road, 4(1), बनाम/ Patel Bridge, Indore. Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Agtps5825Q Assessee By Shri Venus Rawka, C.A. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.06.2024 Date Of Pronouncement .06.2024

Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2012-13 Jayantilal Sanghvi, ACIT, 8/10, Warehouse Road, 4(1), बनाम/ Patel Bridge, Indore. Vs. Indore. (Assessee/Appellant) (Revenue/Respondent) PAN: AGTPS5825Q Assessee by Shri Venus Rawka, C.A. Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.06.2024 Date of Pronouncement .06.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 27.10.2023 passed by learned Commissioner of In…

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

ITO WARD - 10(4), NEW DELHI vs. GUNGUN GOLD INFRA PVT LTD, NEW DELHI

The appeal is allowed for statistical purposes

ITA 5143/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Sept 2022AY 2010-11

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaito, Vs. Gungun Gold Infra Pvt. Ltd, 3Rd Floor, 1185, Kucha Ward-10(4), New Delhi Mahajani, Chandni Chowk, New Delhi (Appellant) (Respondent) Pan:Aahcs7132B

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(1)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITO, Vs. Gungun Gold Infra Pvt. Ltd, 3rd Floor, 1185, Kucha Ward-10(4), New Delhi Mahajani, Chandni Chowk, New Delhi (Appellant) (Respondent) PAN:AAHCS7132B Assessee by : Shri Hiren Mehta, CA Shri Nirbhay Mehta, Adv Revenue by: Shri Rajesh Kumar, CIT DR Date of Hearing 01/09/2022 Date of pronouncement 15/09/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the revenue against the order dated 26.03.2019 of CIT(A)-08, New Delhi (hereinafter ref…

77 (Gujarat) (vi) Swarovski India (P.) Ltd. v. DCIT (178 Taxmann 27) — Cited in 9 Judgments | BharatTax