(a) Pr CIT v. S Chand & Co Ltd.

100 Taxmann.com 353Supreme Court of India2018#16454 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Judgments citing (a) Pr CIT v. S Chand & Co Ltd.

RAMAMIRTHAM MANGALADHEVI,CHENNAI vs. ITO , CHENNAI

In the result, delving into the merits of the case has been rendered mere academic in nature

ITA 848/CHNY/2022[2012-2013]Status: DisposedITAT Chennai17 May 2023AY 2012-2013

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri Y. Sridhar (FCA) &For Respondent: Shri D. Hema Bhupal (JCIT) –Ld. DR

Section 143(3)Section 148Section 250Section 37(1)

…pex Court in CIT vs Foramer France (129 Taxman 72), it was to be held that notice issued u/s 148 was barred by limitation and consequential assessment framed by Ld. AO would be nullity. 5. The decision of Hon’ble Apex Court in Pr. CIT vs. S. Chand & Co. Ltd. (100 Taxmann.com 353) also supports the proposition that reassessment proceedings merely at the behest of audit objection as based on mere appraisal of the same record without any tangible material or information, would be bad in law. In the present case, we find that there is no independent application of mind by Ld. AO while recording the reasons for reopen…

INCOME TAX 11(2)(3), MUMBAI vs. SONU SYNTHETIC LTD, MUMBAI

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is also dismissed

ITA 5291/MUM/2017[2006-07]Status: DisposedITAT Mumbai06 Oct 2020AY 2006-07

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2006-07 Income Tax Officer – M/S. Sonu Synthetics 11(2)(3), Ltd., Room No.425, 131/B, Sanjay Bldg. Aayakar Bhavan, No.6, Vs. M.K. Road, Mittal Indl. Estate, Mumbai - 400020 Andheri Kurla Road, Andheri East, Mumbai – 400 059 Pan: Aadcs5012J (Appellant) (Respondent) Co No.42/M/2019 (Arising Out Of Ita No.5291/M/2017) Assessment Year: 2006-07 Income Tax Officer – M/S. Sonu Synthetics 11(2)(3), Ltd., Room No.425, 131/B, Sanjay Bldg. Aayakar Bhavan, No.6, Vs. M.K. Road, Mittal Indl. Estate, Mumbai - 400020 Andheri Kurla Road, Andheri East, Mumbai – 400 059 Pan: Aadcs5012J (Appellant) (Respondent) Present For: Assessee By : Shri Dharmesh Shah, A.R. Revenue By : Shri Sandeep Raj, D.R. Date Of Hearing : 22.09.2020 Date Of Pronouncement : 06.10.2020 O R D E R Per Rajesh Kumar: The Above Titled Appeal By The Revenue & Cross Objection By The Assessee Have Been Preferred Against The Order Dated

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri Sandeep Raj, D.R

Section 143(3)Section 147Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2006-07 Income Tax Officer – M/s. Sonu Synthetics 11(2)(3), Ltd., Room No.425, 131/B, Sanjay Bldg. Aayakar Bhavan, No.6, Vs. M.K. Road, Mittal Indl. Estate, Mumbai - 400020 Andheri Kurla Road, Andheri East, Mumbai – 400 059 PAN: AADCS5012J (Appellant) (Respondent) CO No.42/M/2019 (Arising out of ITA No.5291/M/2017) Assessment Year: 2006-07 Income Tax Officer – M/s. Sonu Synthetics 11(2)(3), Ltd., Room No.425, 131/B, Sanjay Bldg. Aayakar Bhavan, No.6,…

ASST CIT 24(3), MUMBAI vs. NANAVATI CONSTRUCTIONS, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 2424/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Dec 2019AY 2009-10

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarassessment Year: 2009-10

For Appellant: Shri B.V. Jhaveri, A.RFor Respondent: Ms. Kavita P. Kaushik, D.R

Section 131Section 143(1)Section 143(3)Section 147Section 148Section 148(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2009-10 ACIT 24(3), M/s. Nanavati Office of the ACIT-24(3), Constructions, R.No.413, 52, Sarvodya Indl. Estate, 4TH Floor, Vs. Mahakali Caves Road, Piramal Chambers, Andheri (East), Lalbaug, Mumbai- 400 093 Parel, PAN: AAFFN9695M Mumbai – 400 012 (Appellant) (Respondent) Present for: Assessee by : Shri B.V. Jhaveri, A.R. Revenue by : Ms. Kavita P. Kaushik, D.R. Date of Hearing : 12.09.2019 Date of Pronouncement : 19.12.2019 O R D E R Per Rajesh K…

GOLDEN REALTY & INFRASTRUCTURE LTD.,MUMBAI vs. PR. CIT- 9 , MUMBAI

Accordingly set aside as dismissed

ITA 2369/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Nov 2019AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 2369/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri T. Kipgen, DR

Section 143(3)Section 263Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 2369/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) PCIT -9, M/s Golden Realty & Room No. 214, 2nd floor Infrastructure Ltd. बिधम/ Aayakar Bhavan, M.K. 2nd floor, Tobacco House, S. Vs. Road, Mumbai-400 020 V. Road, Vile Parle (W), Mumbai – 400 056 स्थायीलेखासं./जीआइआरसं./PAN No. AADCG2567Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Vinod Kumar Bindal, AR by प्रत्यथीकीओरसे/Respondentby : Shri T. Kipgen, DR सुनवाईकीतारीख/ : 24.09.2019 Date of…

ASHOK KUMAR SINHA,GHAZIABAD vs. PRCIT, GHAZIABAD

The appeal of the assessee is allowed

ITA 3615/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Aug 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 133(6)Section 147Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3615/DEL/2019 (A.Y. 2009-10) Ashok Kumar Sinha, Vs. Pr. CIT C-258, Govindpuram, 1st Floor, CGO Complex –I, Ghaziabad Hapur Road, PAN : AWKPS6166R Kamla Nehru Nagar Ghaziabad (APPELLANT) (RESPONDENT) Appellant by Sh. Vinod Kumar Bindal, CA & Ms. Rinki Sharma, ITP Respondent by Sh. Sanjay Goyal, CIT-DR Date of Hearing 30.07.2019 Date of Pronouncement 20.08.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 30.03.20…