ACIT v. Hotel Bluemoon (supra)

188 Taxmann.com 113Supreme Court of India2010#13696 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 131Section 142(2A)Section 143(2)Section 147Section 148Section 153Section 69ASection 92CA

Issues it is cited on

incriminating materialsection 143(2)section 143prescribedpersoncompanysection 14section 143(3)indianfactotal incomedocument

Judgments citing ACIT v. Hotel Bluemoon (supra)

THAPAR HOMES LTD.,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 41/DEL/2017[2009-10]Status: DisposedITAT Delhi19 Aug 2025AY 2009-10
For Respondent: Shri Mahesh Kumar, CIT(DR)
Section 153ASection 68Section 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"जी\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री एम. बालगणेश, लेखाकार सदस्य के समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “G”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &\nSHRI M. BALAGANESH, ACCOUNTANT MEMBER\nआअसं. 570, 571 & 41 /दिल्ली/2017 (नि.व. 2006-07, 2007-08 & 2009-10)\nITA Nos.570, 571 & 41 /DEL/2017 (A.Ys.2006-07, 2007-08 & 2009-10)\nआअसं. 1054 /दिल्ली/2020 (नि.व. 2009-10)\nITA No. 1054/DEL/2020 (A.Y. 2009-10)\nThapar Homes Ltd.,\nC/O Bhupesh K. Dhingra & Co.\nChartered Accountants, 604, Padma Tower-II,\nRajendra Place, N…

ACIT, NEW DELHI vs. M/S. THAPAR HOMES LTD., NEW DELHI

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

ITA 1141/DEL/2017[2007-08]Status: DisposedITAT Delhi19 Aug 2025AY 2007-08
For Appellant: S/Shri Vikas Jain, Hardik Jayal, Nilesh Singh &For Respondent: Shri Mahesh Kumar, CIT(DR)
Section 153ASection 68Section 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"जी\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री एम. बालगणेश, लेखाकार सदस्य के समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “G”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &\nSHRI M. BALAGANESH, ACCOUNTANT MEMBER\nआअसं. 570, 571 & 41 /दिल्ली/2017 (नि.व. 2006-07, 2007-08 & 2009-10)\nITA Nos.570, 571 & 41 /DEL/2017 (A.Ys.2006-07, 2007-08 & 2009-10)\nआअसं. 1054 /दिल्ली/2020 (नि.व. 2009-10)\nITA No. 1054/DEL/2020 (A.Y. 2009-10)\nThapar Homes Ltd.,\nC/O Bhupesh K. Dhingra & Co.\nChartered Accountants, 604, Padma Tower-II,\nRajendra Place, N…

KALPANA DILIP MEHTA AS LEGAL HEIR OF DILIP DALPATLAL MEHTA,WALKESHWAR vs. ACIT 19(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 679/MUM/2025[2007-08]Status: DisposedITAT Mumbai15 Apr 2025AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2007-08 Kalpana Dilip Mehta As Legal Heir Of Acit 19(1), Dilip Dalpatlal Mehta, Piramal Chambers Vs. 51 Anupam Society, Manav Mandir Mumbai-400012. Road, Walkeshwar, Mumbai-400006. Pan No. Aacpm 4426 E Appellant Respondent

For Appellant: Mr. Suchek Anchaliya, CA a/wFor Respondent: 25/03/2025
Section 1Section 143(2)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2007-08 Kalpana Dilip Mehta as Legal Heir of ACIT 19(1), Dilip Dalpatlal Mehta, Piramal Chambers Vs. 51 Anupam Society, Manav Mandir Mumbai-400012. Road, Walkeshwar, Mumbai-400006. PAN NO. AACPM 4426 E Appellant Respondent Assessee by : Mr. Suchek Anchaliya, CA a/w Mr. Tushar Nagori, CA : Mr. Biswanath Das, CIT-DR Revenue by : 25/03/2025 Date of Hearing Date of pronouncement : 15/04/2025 ORDER PER OM PRAKASH KANT, AM This appeal has been pr…

DESIGNER EXIM PVT. LTD.,MUMBAI vs. INCOME TAX OFFICER, 1(1)(2), SURAT

In the result, this appeal of the assessee is allowed

ITA 14/SRT/2022[2012-13]Status: DisposedITAT Surat22 Mar 2023AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) M/S Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 Pan No. Aabcd 4298 H Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 147Section 148Section 234ASection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) M/s Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 PAN No. AABCD 4298 H Appellant/ assessee Respondent/ revenue Assessee represented by Shri P.M. Jaggasheth, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 22/03/2023 Date of pronouncement 22 /03/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assesse…

K.NAGESH ,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

Accordingly Grounds 6-7 raised by assessee stands dismissed

ITA 864/BANG/2017[2013-14]Status: DisposedITAT Bangalore05 Nov 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013 – 14

For Appellant: Shri Ramesh, C.AFor Respondent: Shri Muzaffar Hussain, Addl. CIT
Section 132Section 132BSection 139Section 143(2)Section 234BSection 292BSection 54Section 54F

…submitted that 143(2) notice issued in respect of non existing return for year under consideration is liable to be quashed. He placed reliance on decision of orderable Supreme Court in case of Hon’ble Supreme Court in case of Hotel Bluemoon reported in (2010) 188 Taxmann.com 113 . 18. On the contrary, Ld.CIT.DR submitted that, it is typographic mistake, which automatically stands covered under section 292B of the Act. It has been submitted that, except for date of return of income mentioned in notice dated 19/11/2013, other details pertains to relevant year. Ld.CIR DR, submitted that, merely for typographic mista…

GOLDSTONE TECHNOLOGIES LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

In the result, the appeals of the assessee for both the AYs

ITA 279/HYD/2017[2009-10]Status: DisposedITAT Hyderabad03 Nov 2020AY 2009-10

Bench: Smt. P. Madhavi Devi & Sri A. Mohan Alankamony

For Appellant: Sh. P.Murali Mohana Rao, A.RFor Respondent: Sh. Y.V.S.T. Sai, CIT, D.R
Section 10ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH : Hyderabad (Through Video Conference) Before Smt. P. Madhavi Devi, Judicial Member And Sri A. Mohan Alankamony, Accountant Member ITA No. 1093/Hyd./2017 Assessment Year: 2007-08 & ITA No. 279/Hyd./2017 Assessment Year: 2009-10 M/s Goldstone Technologies Ltd. vs. ACIT, Central Circle 3/ Hyderabad ACIT, Circle 2(1) Hyderabad PAN: AAACG7478F (Appellant) (Respondent) For Assessee: Sh. P.Murali Mohana Rao, A.R. For Revenue: Sh. Y.V.S.T. Sai, CIT, D.R. Date of Hearing : 22/10/2020 Date of Pronouncement : 03/11/2020 O R D E R Per Smt. P. Madhavi Devi, J.…

GOLDSTONE TECHNOLOGIES LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3., HYDERABAD

In the result, the appeals of the assessee for both the AYs

ITA 1093/HYD/2017[2007-08]Status: DisposedITAT Hyderabad03 Nov 2020AY 2007-08

Bench: Smt. P. Madhavi Devi & Sri A. Mohan Alankamony

For Appellant: Sh. P.Murali Mohana Rao, A.RFor Respondent: Sh. Y.V.S.T. Sai, CIT, D.R
Section 10ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH : Hyderabad (Through Video Conference) Before Smt. P. Madhavi Devi, Judicial Member And Sri A. Mohan Alankamony, Accountant Member ITA No. 1093/Hyd./2017 Assessment Year: 2007-08 & ITA No. 279/Hyd./2017 Assessment Year: 2009-10 M/s Goldstone Technologies Ltd. vs. ACIT, Central Circle 3/ Hyderabad ACIT, Circle 2(1) Hyderabad PAN: AAACG7478F (Appellant) (Respondent) For Assessee: Sh. P.Murali Mohana Rao, A.R. For Revenue: Sh. Y.V.S.T. Sai, CIT, D.R. Date of Hearing : 22/10/2020 Date of Pronouncement : 03/11/2020 O R D E R Per Smt. P. Madhavi Devi, J.…

ACIT v. Hotel Bluemoon (supra) (188 Taxmann.com 113) — Cited in 7 Judgments | BharatTax