ACIT v. Geno Pharmaceuticals Ltd.

32 Taxmann.com 162High Court2013#1727 most cited

What is ACIT v. Geno Pharmaceuticals Ltd. authority for?

The Assessing Officer cannot assume jurisdiction to complete reassessment proceedings under Sections 143(3) read with 147 if a notice under Section 143(2) has not been issued. Non-issuance of a Section 143(2) notice is not a curable defect under Section 292BB and renders the reassessment order patently illegal.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

ACIT v. Geno Pharmaceuticals Ltd. · 32 Taxmann.com 162 · Section 143(2) notice · reassessment under Section 147 · Section 143(3) assessment · non-issuance of notice · jurisdiction of Assessing Officer · curable defect 292BB · validity of reassessment proceedings · illegal assessment order

Also reported as

214 Taxmann 83

Sections most often in play

Section 143(2)Section 147Section 148Section 143(3)Section 292BBSection 250Section 115BBESection 142(1)

Issues it is cited on

section 292bbsection 292bsection 292section 29service of noticenon-application of mindsection 151notice under section 148tangible materialsection 44escapement of incomereason to believe

Judgments citing ACIT v. Geno Pharmaceuticals Ltd.

Ballu Singh, Gurgaon vs. ITO Ward -65(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 800/DEL/2020[2009-10]Status: DisposedITAT Delhi15 May 2023AY 2009-10

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.799 & 800/Del/2020 [Assessment Year : 2008-09 & 2009-10] Ballu Singh, vs ITO, H.No.415, Sec-22, Gurgaon, Ward-65(5), Haryana-122016. New Delhi. PAN-ARBPS7573G APPELLANT RESPONDENT Appellant by Shri N.K.Ishwar & Shri Anjani Kumar Singh, Adv. Respondent by Shri Om Parkash, Sr. DR Date of Hearing 27.04.2023 Date of Pronouncement 15.05.2023 ORDER PER KUL BHARAT, JM : These two appeals filed by the assessee for the assessment years 2008- 09 and 2009-10 are directed against the different orders of Ld. CIT(A…

Ballu Singh, Gurgaon vs. ITO Ward -65(5), New Delhi

In the result, the appeal of the assessee is allowed

ITA 799/DEL/2020[2008-09]Status: DisposedITAT Delhi15 May 2023AY 2008-09

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No.799 & 800/Del/2020 [Assessment Year : 2008-09 & 2009-10] Ballu Singh, vs ITO, H.No.415, Sec-22, Gurgaon, Ward-65(5), Haryana-122016. New Delhi. PAN-ARBPS7573G APPELLANT RESPONDENT Appellant by Shri N.K.Ishwar & Shri Anjani Kumar Singh, Adv. Respondent by Shri Om Parkash, Sr. DR Date of Hearing 27.04.2023 Date of Pronouncement 15.05.2023 ORDER PER KUL BHARAT, JM : These two appeals filed by the assessee for the assessment years 2008- 09 and 2009-10 are directed against the different orders of Ld. CIT(A…

Ramesh Kumar Tagrajji Jain, Mumbai vs. ITO, W-19(3)(1), Mumbai

In the result appeals filed by the assessee are allowed for the Statistical Purpose

ITA 5067/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 Apr 2023AY 2010-11

Bench: Shri Aby T. Varkey, Jm आयकरअपीलसं/I.T.A. No.5067/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं/I.T.A. No.5066/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12) Rameshkumar Tagraji Jain बिधम/ Ito-19(3)(1) 96/100, Maruti Mandir Vs. 2Nd Floor, Matru Mandir, Marg, 5Th, Kumbharwad Tardeo, Mumbai-400007. Lane, Mumbai 400 004 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aagpj9261Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: NoneFor Respondent: Shri Bharat Andhale
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकरअपीलसं/I.T.A. No.5067/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं/I.T.A. No.5066/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12) Rameshkumar Tagraji Jain बिधम/ ITO-19(3)(1) 96/100, Maruti Mandir Vs. 2nd Floor, Matru Mandir, Marg, 5th, Kumbharwad Tardeo, Mumbai-400007. Lane, Mumbai 400 004 स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAGPJ9261Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Shri Bharat Andhale सुनवाईकी तारीख / Date of Hearing: 14/03/2023 घोषणा की तारीख…

Ramesh Kumar Tagrajji Jain, Mumbai vs. ITO, Ward-19(3)(1), Mumbai

In the result appeals filed by the assessee are allowed for the Statistical Purpose

ITA 5066/MUM/2019[2011-12]Status: DisposedITAT Mumbai10 Apr 2023AY 2011-12

Bench: Shri Aby T. Varkey, Jm आयकरअपीलसं/I.T.A. No.5067/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं/I.T.A. No.5066/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12) Rameshkumar Tagraji Jain बिधम/ Ito-19(3)(1) 96/100, Maruti Mandir Vs. 2Nd Floor, Matru Mandir, Marg, 5Th, Kumbharwad Tardeo, Mumbai-400007. Lane, Mumbai 400 004 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aagpj9261Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: NoneFor Respondent: Shri Bharat Andhale
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकरअपीलसं/I.T.A. No.5067/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं/I.T.A. No.5066/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12) Rameshkumar Tagraji Jain बिधम/ ITO-19(3)(1) 96/100, Maruti Mandir Vs. 2nd Floor, Matru Mandir, Marg, 5th, Kumbharwad Tardeo, Mumbai-400007. Lane, Mumbai 400 004 स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAGPJ9261Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: None Revenue by: Shri Bharat Andhale सुनवाईकी तारीख / Date of Hearing: 14/03/2023 घोषणा की तारीख…

Trupti Marketing Private Limited, Margao vs. ACIT, Circle - 1, Margao

Appeal is allowed in above terms

ITA 283/PAN/2017[1998-99]Status: DisposedITAT Panaji19 Jan 2023AY 1998-99

Bench: SHRI S.S. GODARA (Judicial Member)

Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH “SMC”, PANAJI – VIRTUAL COURT SHRI S.S. GODARA, JUDICIAL MEMBER Assessment Year : 1998-99 Trupti Marketing Pvt. Ltd., Vs. ACIT, Vila Flores da Silva, Erasmo Circle 1, Carvalhi Street, Margao, Margao, Goa Goa – 403601 PAN : AAACT5508K Appellant Respondent Assessee by Shri Nishant Thakkar, Advocate Revenue by Shri N. Shrikanth Date of hearing 16-01-2023 Date of pronouncement 19-01-2023 आदेश / ORDER PER S.S. GODARA, JM : This assessee‟s appeal for AY 1998-99 arises against the CIT(A), Panaji-1‟s order dated 24-08-2017 passed in case No.128/PNJ/07-08 in proceedings…

Deputy Commissioner of Income-Tax vs. Shri Mansukh T. Timbadia, Raigad

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

ITA 72/PUN/2016[2008-09]Status: DisposedITAT Pune22 Jul 2022AY 2008-09

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Smt. Hiral SejpalFor Respondent: Shri Sardar Singh Meena
Section 143(1)Section 143(2)Section 147Section 148Section 292B

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1713/PUN/2015 निर्ाारण वर्ा / Assessment Year : 2008-09 Mansukh Timbadia, Manitej, Plot No. 3, Road No. 7, Sector – 1, New Panvel, Raigad – 410206 PAN : AAPPT1888C .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Panvel Circle, Circle ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.72/PUN/2016 निर्ाारण वर्ा / Assessment Year : 2008-09 Dy. Commissioner of Income T…

Mansukh Timbadia, Raigad vs. Assistant Commissioner of Income-Tax

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

ITA 1713/PUN/2015[2008-09]Status: DisposedITAT Pune22 Jul 2022AY 2008-09

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Smt. Hiral SejpalFor Respondent: Shri Sardar Singh Meena
Section 143(1)Section 143(2)Section 147Section 148Section 292B

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1713/PUN/2015 निर्ाारण वर्ा / Assessment Year : 2008-09 Mansukh Timbadia, Manitej, Plot No. 3, Road No. 7, Sector – 1, New Panvel, Raigad – 410206 PAN : AAPPT1888C .......अपीलार्थी / Appellant बिाम / V/s. Assistant Commissioner of Income Tax, Panvel Circle, Circle ……प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No.72/PUN/2016 निर्ाारण वर्ा / Assessment Year : 2008-09 Dy. Commissioner of Income T…

Innovative Welfare and Educational Society, Gr. Noida vs. ADIT (E), Trust Circle, New Delhi

ITA 7599/DEL/2018[2006-07]Status: DisposedITAT Delhi29 Apr 2022AY 2006-07

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ITO(Exemption), Vs. Innovative Welfare and Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) ITA No.7598 & 7599/Del/2018 (Assessment Year: 2005-06 & 2006-07 Innovative Welfare and Vs. ADIT(E), Educational Society, Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor,…

Innovative Welfare and Educational Society, Gr. Noida vs. ADIT (E), Trust Circle, New Delhi

ITA 7598/DEL/2018[2006-07]Status: DisposedITAT Delhi29 Apr 2022AY 2006-07

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ITO(Exemption), Vs. Innovative Welfare and Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) ITA No.7598 & 7599/Del/2018 (Assessment Year: 2006-06 & 2006-07 Innovative Welfare and Vs. ADIT(E), Educational Society, Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor,…

ITO (Exemptions), New Delhi vs. M/S. Innovative Welfare and Educational Society, New Delhi

ITA 166/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Apr 2022AY 2007-08

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

For Appellant: Shri Rohit Kapoor, Ld. CAFor Respondent: Shri Hemant Gupta, Ld. Sr. DR
Section 11Section 12ASection 142Section 143(2)Section 143(3)Section 147Section 147(1)Section 148Section 2(15)Section 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ITO(Exemption), Vs. Innovative Welfare and Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) ITA No.7598 & 7599/Del/2018 (Assessment Year: 2006-06 & 2006-07 Innovative Welfare and Vs. ADIT(E), Educational Society, Trust Circle, Regd. Office: B-19, Defence New Delhi Colony, New Delhi PAN: AAATI4207R (Appellant) (Respondent) Revenue by : Shri Hemant Gupta, Ld. Sr. DR Assessee by: Shri Rohit Kapoor,…

DCIT CC 6(2), Mumbai vs. The Board of Control for Cricket in India, Mumbai

In the resultant proceedings cannot clothe it with legality

ITA 2914/MUM/2017[2008-09]Status: DisposedITAT Mumbai02 Aug 2021AY 2008-09
Section 142(1)Section 143(2)Section 143(3)Section 292B

…ITA No. 2914/Mum/2017 Assessment year: 2008-09 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Saktijit Dey (Judicial Member)] Assessment year: 2008-09 Deputy Commissioner of Income Tax Central Circle 6(2), Mumbai ……………….………Appellant Vs. Board of Cricket Control in India ……………………Respondent Wankhede Stadium, D Road, Marine Drive Mumbai 400 020 [PAN: AAATB0186A] Appearances by: K Madhusudan and Rahul Raman for the appellant P J Pardiwala, Nitesh Joshi and Anil Sathe, for the respondent Date of concluding the hearing : August 2, 2021 Date of pronoun…

DCIT CC 6(2), Mumbai vs. The Board of Control for Cricket in India, Mumbai

In the resultant proceedings cannot clothe it with legality

ITA 2913/MUM/2017[2007-08]Status: DisposedITAT Mumbai02 Aug 2021AY 2007-08
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

…ITA No. 2913/Mum/2017 Assessment year: 2007-08 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Saktijit Dey (Judicial Member)] Assessment year: 2007-08 Deputy Commissioner of Income Tax Central Circle 6(2), Mumbai ……………….………Appellant Vs. Board of Cricket Control in India ……………………Respondent Wankhede Stadium, D Road, Marine Drive Mumbai 400 020 [PAN: AAATB0186A] Appearances by: K Madhusudan and Rahul Raman for the appellant P J Pardiwala, Nitesh Joshi and Anil Sathe, for the respondent Date of concluding the hearing : August 2, 2021 Date of pronou…

Shri. Vilas Dattatray Joshi, Mumbai vs. Dy. CIT of Itc CC2 (4), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 5730/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Jun 2021AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2011-12

For Appellant: Shri Nishit Gandhi, A.RFor Respondent: Ms. Smita Verma, D.R
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 Shri Vilas Dattatray Dy. CIT of ITC, Joshi, CC 2(4), Office No.57, 4th Floor, R.No.802, Alli Chambers, Vs. Old CGO Annex Bldg., Tamrind Street, M.G. Road, Fort, Mumbai – 400020 Mumbai – 400 023 PAN: AAAPJ5714A (Appellant) (Respondent) Present for: Assessee by : Shri Nishit Gandhi, A.R. Revenue by : Ms. Smita Verma, D.R. Date of Hearing : 23.06.2021 Date of Pronouncement : 23.06.2021 O R D E R Per Rajesh Kumar, Accountant Member: The prese…

The Deputy Commissioner of Income Tax, Range-IV, Lucknow vs. M/S. Wave Enterprises, Lucknow

In the result, the appeal of the Department as well as the Cross Objection of the assessee are dismissed

ITA 629/LKW/2019[2009-10]Status: DisposedITAT Lucknow17 Jun 2021AY 2009-10

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2009-10 Acit V. M/S Wave Enterprises Circle-1 A-104, Indira Nagar Lucknow Lucknow Tan/Pan:Aaafw8536D (Appellant) (Respondent) C.O. No.04/Lkw/2020 (In Ita No.629/Lkw/2019) Assessment Year: 2009-10 M/S Wave Enterprises V. Acit A-104, Indira Nagar Circle-1 Lucknow Lucknow Tan/Pan:Aaafw8536D (Cross-Objector) (Respondent) Department By: Smt. Sheela Chopra, Cit (Dr) Assessee By: Shri Shubham Rastogi, C.A. Date Of Hearing: 16 06 2021 Date Of Pronouncement: 17 06 2021 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Smt. Sheela Chopra, CIT (DR)
Section 142(1)Section 143Section 143(2)Section 143(3)Section 147Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW [Through Virtual Hearing] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2009-10 ACIT v. M/s Wave Enterprises Circle-1 A-104, Indira Nagar Lucknow Lucknow TAN/PAN:AAAFW8536D (Appellant) (Respondent) C.O. No.04/LKW/2020 (In ITA No.629/LKW/2019) Assessment Year: 2009-10 M/s Wave Enterprises v. ACIT A-104, Indira Nagar Circle-1 Lucknow Lucknow TAN/PAN:AAAFW8536D (Cross-Objector) (Respondent) Department by: Smt. Sheela Chopra, CIT (DR) Assessee by: Shri Shubham Rastogi, C.A. Date of hearing: 16 06 2021 D…

Bhiryani Dadlani Sales Agencies Pvt. Ltd., Mumbai vs. ITO 12(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 3304/MUM/2019[2008-09]Status: DisposedITAT Mumbai25 Mar 2021AY 2008-09

Bench: Shri Vikas Awasthyआअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies Pvt. Ltd, Shop Nos.10-11, Kenwood Apartment Chs Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 Pan: Aabcb 7448M ...... अपीलाथ" /Appellant बनाम Vs. Ito- Ward 12(1)(3) Room No.145A, 1St Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Sushil Kumar Mishra
Section 143(2)Section 148Section 151

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies PVT. Ltd, Shop Nos.10-11, Kenwood Apartment CHS Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 PAN: AABCB 7448M ...... अपीलाथ" /Appellant बनाम Vs. ITO- Ward 12(1)(3) Room No.145A, 1st Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Vimal Punmiya ""तवाद" "…

Bhiryani Dadlani Sales Agencies Pvt. Ltd., Mumbai vs. ITO 12(1)(3), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 3303/MUM/2019[2007-08]Status: DisposedITAT Mumbai25 Mar 2021AY 2007-08

Bench: Shri Vikas Awasthyआअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies Pvt. Ltd, Shop Nos.10-11, Kenwood Apartment Chs Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 Pan: Aabcb 7448M ...... अपीलाथ" /Appellant बनाम Vs. Ito- Ward 12(1)(3) Room No.145A, 1St Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Sushil Kumar Mishra
Section 143(2)Section 148Section 151

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 3303/मुं/2019 ("न.व. 2007-08) आअसं. 3304/मुं/2019 ("न.व. 2008-09) Bhiryani Dadlani Sales Agencies PVT. Ltd, Shop Nos.10-11, Kenwood Apartment CHS Ltd., Dr.Ambedkar Road, Bandra (West), Mumbai 400 050 PAN: AABCB 7448M ...... अपीलाथ" /Appellant बनाम Vs. ITO- Ward 12(1)(3) Room No.145A, 1st Floor, Aaykar Bhavan, M.K.Road, Mumbai 400 020. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Vimal Punmiya ""तवाद" "…

Commissioner of Income vs. M/S C Ramaiah Reddy

In the result, we do not find any merit in the appeal

ITA/192/2012HC Karnataka24 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(2)Section 143(3)Section 147Section 260Section 260ASection 292BSection 45(2)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.NAGAPRASANNA I.T.A. NO.192 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX (CENTRAL) CENTRAL REVENUE BUILDINGS QUEENS ROAD, BANGALORE-560001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7(1), C.R. BUILDING, BANGALORE. ... APPELLANTS (By Sri. E I SANMATHI ADV.,) AND: M/S. C. RAMAIAH REDDY RAMAIAH REDDY COLONY SECTOR-D, BASAVANAGAR BANGALORE-37. ... RESPONDENT (By Sri. A SHANKAR, SR. ADV. A/W Sri. M…

Sajjan Kumar Agarwal, Mumbai vs. ITO 25(1)(1), Mumbai

In the result, the impugned order is set aside and appeal of the assessee is allowed

ITA 307/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 Jan 2020AY 2010-11

Bench: Shri Vikas Awasthy: A.Y : 2010-11

For Appellant: Shri R.C. Jain & Shri Ajay DagaFor Respondent: Shri R. Bhoopathi
Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 282Section 282(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER : A.Y : 2010-11 Sajjan Kumar Agarwal Vs. ITO-25(1)(1), Mumbai. 204/A, Corporate Center, (Respondent) Andheri Kurla Road, Andheri (E), Mumbai 400 059. PAN : ACWP9009P (Appellant) Appellant by : Shri R.C. Jain & Shri Ajay Daga Respondent by : Shri R. Bhoopathi Date of Hearing : 22/01/2020 Date of Pronouncement : 31/01/2020 O R D E R This appeal by the assessee is directed against the order of CIT(A)-53, Mumbai dated 15.10.2018 for assessment year 2010-11. 2. The assessee has challenged the reopening unde…

Oracle Financial Services Software Ltd ( Formerly Knoawn As I-Flex Solutions Ltd), Mumbai vs. DCIT RG 8(2), Mumbai

Appeal is partly allowed

ITA 855/MUM/2013[2004-05]Status: DisposedITAT Mumbai17 Dec 2019AY 2004-05

Bench: Shri A.D. Jain & Shri Rajesh Kumarassessment Year: 2004-05

For Appellant: Shri Kamal Sawhney, A.RFor Respondent: Shri Awunghi Gimson, D.R
Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2004-05 M/s. Oracle Financial Deputy Commissioner of Services Software Ltd., Income Tax, Oracle Park, Range-8(2), Off Western Express Vs. Mumbai Highway, Goregaon (East) Mumbai – 400 063 PAN: AAACC1448B (Appellant) (Respondent) Assessment Year: 2004-05 DCIT, 8(2), M/s. i-flex Solutions Ltd., R.No.216-A, (now known as Oracle Aayakar Bhavan, Financial Software M.K. Road, Vs. Services Ltd., Mumbai – 400 020 10-11, SDF-1, SEEPZ Andheri (East), Mumbai – 400…

Abhishek Acharya, Mumbai vs. ITO Ward 16(1)(1) Erstwhile Jurisdiction of ACIT, Circle 11(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 5960/MUM/2018[2002-03]Status: DisposedITAT Mumbai31 Oct 2019AY 2002-03

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarassessment Year: 2002-03

For Appellant: Shri Jitendra Sanghavi, A.RFor Respondent: Shri R. Bhoopathi, D.R
Section 143(2)Section 143(3)

…e the bench that the assessment order being nullity may kindly be quashed as the non service of notice goes to the roots of the assessment and is not a curable defect at all. In defence of his arguments, the Ld. A.R. relied on a series of decisions namely; 1. 32 Taxmann.com 162 ACIT v Geno Pharmaceuticals Ltd. (Bombay High Court) 2. 78 Taxmann.com 321 CIT v Abacus Distribution Systems (India) (P.) Ltd. (Bombay High Court) 3. Harjeet Surajprakash Girotra v Union of India & Ors. Writ Petition No.51 3 of 201 9 4. Shri Prakash Ramji Gavali v ITO {Mumbai Tribunal) ITANo.1492/Mum/2012 5. 96 Taxmann.com 401 Suresh Kumar…