ACIT v. Vindhya Telelinks Ltd.

107 TTJ 149Income Tax Appellate Tribunal2007#18656 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing ACIT v. Vindhya Telelinks Ltd.

Smt. Pushpa Chhajer, Jodhpur vs. ACIT, Circle-1, Jodhpur

In the result, appeal of the assessee is partly allowed

ITA 136/JODH/2023[2014-15]Status: DisposedITAT Jodhpur02 Aug 2023AY 2014-15

Section 133ASection 143(1)Section 143(3)Section 148Section 234B

…R 541, Delhi High Court iii. ITO vs. Hepta Developers Pvt. Ltd. ITA No. 3608 of 2014 (ITAT Delhi) Date of order 08.07.2015 iv. CIT vs. Avtar Singh (P&H) (HC), 219 CTR 588 v. CIT vs. Eqbal Singh Sindhana 304 ITR 177 (Delhi) vi. ACIT vs. Vindhya Talylinks Ltd. 107 TTJ 149 (JAB)(TM) CIT vs. Hotline International (P) Ltd. 296 ITR 333 (Del) vii. CIT vs. Laxmi Narain 168 Taxman 128 (P&H) (HC) viii. Ram Singh Mathur vs. ITO, ITA 834/2005, date of order 21.09.2007 (Delhi ITAT) ix. Venkat Naicken & Anr. vs. ITO, 242 ITR 141 (Madras High Court) p] That on identical facts the Hon’ble Allahabad High Court in the case of C…

Naveen Tyagi, Ghaziabad vs. ITO, Ward-1(2), Ghaziabad

In the result, the appeal of the assessee is allowed as indicated

ITA 2089/DEL/2018[2009-10]Status: DisposedITAT Delhi20 Jun 2022AY 2009-10

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2089/Del/2018 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Naveen Tyagi Ito C/O M/S Sanjeev Anand & Vs. Ward 1(2), Associates, 77, Navyug Market, Ghaziabad. Ghaziabad, Uttar Pradesh. Pan No. Admpt7873K अपीलाथ" Appellant ""यथ"/Respondent

Section 144Section 147Section 148

…d. 344 ITR 541, Delhi High Court • ITO vs. Hepta Developers Pvt. Ltd. ITA No. 3608 of 2014 (ITAT Delhi) Date of order 08.07.2015 • CIT vs. Avtar Singh (P&H) (HC), 219 CTR 588 • CIT vs. Eqbal Singh Sindhana 304 ITR 177 (Delhi) • ACIT vs. Vindhya Talylinks Ltd. 107 TTJ 149 (JAB)(TM) • CIT vs. Hotline International (P) Ltd. 296 ITR 333 (Del) I.T.A.No.2089/Del/2018 • CIT vs. Laxmi Narain 168 Taxman 128 (P&H) (HC) • Ram Singh Mathur vs. ITO, ITA 834/2005, date of order 21.09.2007 (Delhi ITAT) • Venkat Naicken & Anr. vs. ITO, 242 ITR 141 (Madras High Court) The Ld. Counsel also placed reliance on the decision of De…

Suresh Singh, Aligarh vs. ITO Ward-1(1), Aligarh

In the result, the appeal is allowed

ITA 110/AGR/2018[2009-10]Status: DisposedITAT Agra10 Jul 2019AY 2009-10

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2009-10

Section 147Section 148Section 50C

…was further submitted that as per decision of Hon’ble Allahabad High Court, it is merely an irregularity which cannot invalidate the proceedings u/s. 148. 8. In rebuttal, the ld. AR relied upon the following judgments : (i). ACIT vs. Vindhya Telelinks Ltd., 107 TTJ 149 (TM)(ITAT Jabalpur) (ii). Nirmala Ghaziabad vs. ITO (ITAT Delhi) (iii). Sanjay Chaubey HUF (ITA No. 140/A/18 – ITAT Agra) (iv). ACIT vs. Lalitha Karan (ITA No. 1130/Hyd/2015) – ITAT Hyd. (v). Hari Om Garg vs. ITO (ITA No. 342/Agra/2017- ITAT Agra) 9. We have heard the rival contentions of the parties and perused the record. Since we are deciding…

M/S. Micro Spacematrix Solution Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 669/DEL/2012[2006-07]Status: DisposedITAT Delhi27 May 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri O.P. Kant

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Shri P. DAM Kanunjna, Sr. DR

Section 143Section 143(2)Section 143(3)Section 68

…ssued and served upon the assessee beyond the prescribed time limit period. The ld. AR has further drawn our attention towards the order of the ITAT, Jabalpur Third Member order dated 22.09.2006 in the case of ACIT Vs. Vindhya Telelinks Ltd reported at [2007] 107 TTJ 149 [TM] and submitted that when the pre condition of the relevant provisions of the Act is service of notice for assuming valid jurisdiction for assessment, then the Revenue has to prove that (i) the envelope was correctly addressed to the assessee; properly stamped and dispatched by the AO and handed over to postal authorities for valid service upo…