(a) CIT v. Buildwell Assam (P) Ltd.

133 ITR 736Reported decision#19013 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2017.

Judgments citing (a) CIT v. Buildwell Assam (P) Ltd.

Imsi India Pvt. Ltd., New Delhi vs. ACIT, Dehradun

In the result, the appeals of the assessee are allowed

ITA 2506/DEL/2013[2010-11]Status: DisposedITAT Delhi27 Oct 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5856/Del/2011 : Asstt. Year : 2007-08 Ita No. 4277/Del/2012 : Asstt. Year : 2008-09 Ita No. 5744/Del/2012 : Asstt. Year : 2009-10 Ita No. 2506/Del/2013 : Asstt. Year : 2010-11 Imsi India Pvt. Ltd., Vs Deputy/Assistant Commissioner C/O Luthra & Luthra Law Offices, Of Income Tax, Circle-2, 103, Ashoka Estate, Barakhamba Dehradun, Uttranchal Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci1797A Assessee By : Sh. Ashwani Kumar, Sh. Sudhindra Jain & Sh. Alok Kumar Jain, Cas Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 15.09.2017 Date Of Pronouncement : 27.10.2017 Order Per N. K. Saini, Am: This Appeal By The Assessee For The Assessment Year 2007- 08 Is Directed Against The Order Dated 03.10.2011 Of Ld. Cit(A)-Ii, Dehradun & The Other Appeals Of The Assessee Are Directed Against The Separate Orders Dated 09.02.2012, 20.12.2011 & 30.11.2012 Passed By The Ld. Cit(A)-I, Dehradun For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Issue Involved Is Common In All These Appeals Which Were Heard Together So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Ashwani Kumar, Sh. Sudhindra JainFor Respondent: Sh. Amrit Lal, Sr. DR
Section 2Section 234BSection 80Section 80I

…re the AO while passing the assessment order, thus, this new material should not be relied upon in appellate proceedings. The Id. AR has relied upon the following cases in support of his contention which may be discussed:- (a) CIT vs. Buildwell Assam (P) Ltd. 133 ITR 736 (Gauh): In this case, the Court had observed that the directions by the superior authority to subordinate authorities must be firm and clear and the subordinate authorities must carry out the directions. From this case law, no infirmity on the part of the AO can be inferred and the Id. AR's contention that the AO exceeded her brief through a more…

Imsi India Pvt. Ltd., New Delhi vs. DCIT, Dehradun

In the result, the appeals of the assessee are allowed

ITA 5856/DEL/2011[2007-08]Status: DisposedITAT Delhi27 Oct 2017AY 2007-08

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5856/Del/2011 : Asstt. Year : 2007-08 Ita No. 4277/Del/2012 : Asstt. Year : 2008-09 Ita No. 5744/Del/2012 : Asstt. Year : 2009-10 Ita No. 2506/Del/2013 : Asstt. Year : 2010-11 Imsi India Pvt. Ltd., Vs Deputy/Assistant Commissioner C/O Luthra & Luthra Law Offices, Of Income Tax, Circle-2, 103, Ashoka Estate, Barakhamba Dehradun, Uttranchal Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci1797A Assessee By : Sh. Ashwani Kumar, Sh. Sudhindra Jain & Sh. Alok Kumar Jain, Cas Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 15.09.2017 Date Of Pronouncement : 27.10.2017 Order Per N. K. Saini, Am: This Appeal By The Assessee For The Assessment Year 2007- 08 Is Directed Against The Order Dated 03.10.2011 Of Ld. Cit(A)-Ii, Dehradun & The Other Appeals Of The Assessee Are Directed Against The Separate Orders Dated 09.02.2012, 20.12.2011 & 30.11.2012 Passed By The Ld. Cit(A)-I, Dehradun For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Issue Involved Is Common In All These Appeals Which Were Heard Together So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Ashwani Kumar, Sh. Sudhindra JainFor Respondent: Sh. Amrit Lal, Sr. DR
Section 2Section 234BSection 80Section 80I

…re the AO while passing the assessment order, thus, this new material should not be relied upon in appellate proceedings. The Id. AR has relied upon the following cases in support of his contention which may be discussed:- (a) CIT vs. Buildwell Assam (P) Ltd. 133 ITR 736 (Gauh): In this case, the Court had observed that the directions by the superior authority to subordinate authorities must be firm and clear and the subordinate authorities must carry out the directions. From this case law, no infirmity on the part of the AO can be inferred and the Id. AR's contention that the AO exceeded her brief through a more…

DCIT Cen Cir 2, Mumbai vs. Gitanjali Infratech Ltd, Mumbai

Appeal is allowed in favour of the AO,in part

ITA 4729/MUM/2013[2009-10]Status: DisposedITAT Mumbai22 Aug 2016AY 2009-10
For Appellant: Ms. Aarti VissanjiFor Respondent: Shri K.V. Vispute-DR
Section 143(2)Section 143(3)Section 254(1)Section 57

…आयकर अपीलीय अिधकरण, मुंबई “ “ “ “ जी जी जी” खंडपीठ जी Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम लाल नेगी एवं राम लाल नेगी राम लाल नेगी, "याियक राम लाल नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/4729/Mum/2013,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2009-10 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" DCIT, CC-2 M/s. Gitanjali Infratech Ltd. Room No.904, Pratishtha Bhavan, 801-802, Prasad Cha…

Subhakam Ventures (I) P. Ltd, Mumbai vs. ACIT Cir 2(3), Mumbai

The appeal of the assessee is partly allowed

ITA 2954/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Jul 2016AY 2009-10

Bench: S/Sh.Rajendra & C.N. Prasadआयकर अपील अपील संसंसंसं./I.T.A./2954/Mum/2013,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Shubkam Ventures(I) Pvt. Ltd. Acit, Circle-2(3) The Internatinal House Aayakar Bhavan 4Th Floor, 16, Mk Road Vs. Mumbai. Churchgate,Mumbai-400 020. Pan:Aaacw 1624 M आयकर अपील अपील संसंसंसं./I.T.A./3376/Mum/2013,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Acit, Circle-2(3) Shubkam Ventures(I) Pvt. Ltd. Vs. Mumbai. Mumbai 400 020. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By:Shri R.K. Sahu Assessee By: Shri Sanjay Parikh सुनवाई क" तारीख / Date Of Hearing: 28.07.2016 घोषणा क" तारीख / Date Of Pronouncement: 28.07.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) "" केकेकेके अनुसार अनुसार अनुसार Per Rajendra, Am- अनुसार राजे"" "" "" लेखा सद"य सद"य राजे लेखा लेखा लेखा सद"य सद"य राजे राजे Challenging The Order,Dated 14/02/2013 Of The Cit (A)-6,Mumbai, The Assessing Officer(Ao)And The Assessee Have Filed The Cross-Appeals For The Year Under Consi - Deration.Assessee-Company,Engaged In The Business Of Investments & Trading In Shares & Securities,Filed Its Return Of Income On 29/09/2009,Declaring Total Loss Of Rs.16.12 Lakhs.The Ao Completed The Assessment, U/S.143 (3)Of The Act,On 27/12/ 2011,Determining The Income Of The Assessee At Rs.1,20,45,370/-.

For Appellant: Shri Sanjay ParikhFor Respondent: Shri R.K. Sahu
Section 14Section 143Section 14ASection 250(6)Section 254(1)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ई” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./2954/Mum/2013,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Shubkam Ventures(I) Pvt. Ltd. ACIT, Circle-2(3) The Internatinal House Aayakar Bhavan 4th Floor, 16, MK Road Vs. Mumbai. Churchgate,Mumbai-400 020. PAN:AAACW 1624 M आयकर अप…

(a) CIT v. Buildwell Assam (P) Ltd. (133 ITR 736) — Cited in 4 Judgments | BharatTax