Additional CIT v. Nicholas Piramal India Ltd.

150 TTJ 1Income Tax Appellate Tribunal2012#16782 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2019 to 2022.

Judgments citing Additional CIT v. Nicholas Piramal India Ltd.

M/S. Nicholas Piramal India Ltd, Mumbai vs. The ACIT Cur 7(1)

In the result, the appeal filed by the revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 769/MUM/2008[2004-2005]Status: DisposedITAT Mumbai28 Jun 2022AY 2004-2005

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmanpiramal Enterprises Ltd Vs. Acit, Circle – 7(1) (Formerly Known As Aayakar Bhavan Piramal Healthcare Ltd) Mumbai – 400020. (Before Known As Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400013. Pan/Gir No. : Aaacn4538P Appellant .. Respondent Dcit, Circle – 7(1) Vs. Piramal Enterprises Ltd Aayakar Bhyavan (Formerly Known As Mumbai – 400 020. Piramal Healthcare Ltd) (Before Known As Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400 013. Pan/Gir No. : Aaacn4538P Assessee By : Mr.Ronak Doshi & Ms.Manshi Padhiyar.Ar Revenue By : Mr.S.N.Kabra.Dr

For Appellant: Mr.Ronak Doshi &For Respondent: Mr.S.N.Kabra.DR

Section 143(3)Section 145Section 32Section 35Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Piramal Enterprises Ltd Vs. ACIT, Circle – 7(1) (Formerly known as Aayakar Bhavan Piramal Healthcare Ltd) Mumbai – 400020. (Before known as Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam Marg, Lower Parel, Mumbai – 400013. PAN/GIR No. : AAACN4538P Appellant .. Respondent DCIT, Circle – 7(1) Vs. Piramal Enterprises Ltd Aayakar Bhyavan (Formerly known as Mumbai – 400 020. Piramal Healthcare Ltd) (Before known as Nicholas Piramal Ind) Piramal Tower, Ganpatrao Kadam…

The DCIT Cir 7(1), Mumbai vs. M/S. Piramal Enterprises Ltd., Mumbai

In the result, appeal of the assessee in ITA

ITA 4345/MUM/2007[2003-2004]Status: DisposedITAT Mumbai05 Oct 2021AY 2003-2004

Bench: Known As Nicholas Piramal Mumbai - 400020 India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 Pan/Gir No.Aaacn4538P (Appellant) .. (Respondent) Dcit. Circle 7(1), Vs. M/S. Piramal Enterprises Ltd. Aayakar Bhavan (Formerly Known As Piramal Healthcare Mumbai - 400020 Ltd.,) (Before Known As Nicholas Piramal India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 Pan/Gir No.Aaacn4538P (Appellant) .. (Respondent) M/S. Piramal Enterprises Ltd. Vs. Deputy Commissioner Of Income (Formerly Known As Piramal Tax Healthcare Ltd.,) Range 7(3)(2), (Before Known As Nicholas Piramal Mumbai - 400020 India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 Pan/Gir No.Aaacn4538P (Appellant) .. (Respondent) M/S. Piramal Enterprises Limited

Section 143(3)

…fying the depreciation in the hands of the assessee. As a matter of fact, the Tribunal while concluding as hereinabove had relied on a similar view taken by a coordinate bench in the assesses own case viz. Additional CIT Vs. Nicholas Piramal India Ltd. (2012) 150 TTJ 1 (Mum). In the said case the Tribunal drawing support from the M/s. Piramal Enterprises Limited judgment of the Hon’ble Supreme Court in the case of CIT Vs. Mahendra Mills (2000) 159 CTR (SC) 381, had concluded that in the absence of a claim of depreciation by the assessee, the same could not have been thrust upon it even if the particulars were av…

M/S. Nicholas Piramal India Ltd., Mumbai vs. ACIT Cir. - 7(1), Mumbai

In the result, the appeal of the assessee is partly allowed for statistical purposes and appeal of the revenue is dismissed

ITA 3927/MUM/2006[2002-2003]Status: DisposedITAT Mumbai20 Feb 2020AY 2002-2003

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am M/S. Piramal Enterprises Ltd. Vs. Addl. Commissioner Of Income Tax (Formerly Known As Piramal Circle 7(1), Aayakar Bhavan Healthcare Ltd.,) Mumbai - 400020 (Before Known As Nicholas Piramal India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 Pan/Gir No.Aaacn4538P (Appellant) .. (Respondent) Addl. Commissioner Of Vs. M/S. Piramal Enterprises Ltd. Income Tax (Formerly Known As Piramal Healthcare Circle 7(1), Aayakar Ltd.,) Bhavan (Before Known As Nicholas Piramal India Mumbai - 400020 Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 Pan/Gir No.Aaacn4538P (Appellant) .. (Respondent) Assessee By Shri Ronak Joshi Revenue By Shri Kumar Padmapani Bora Date Of Hearing 29/11/2019 Date Of Pronouncement 20/02 /2020 आदेश / O R D E R Per M. Balaganesh (A.M): These Cross Appeals In Ita Nos.3927/Mum/2006 & 4066/Mum/2006 For A.Y.2002-03 Arises Out Of The Order By The Ld. Commissioner Of Income Tax (Appeals)-Xix, Mumbai In Appeal No.Cit(A)Xix/It-104/05-06 Dated 31/03/2006 (Ld. Cit(A) In Short) Against The Order Of Assessment Passed U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 31/03/2005 By The Ld. Addl. Commissioner Of Income Tax, Range 7(1), Mumbai (Hereinafter Referred To As Ld. Ao). M/S. Piramal Enterprises Ltd.

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI M.BALAGANESH, AM M/s. Piramal Enterprises Ltd. Vs. Addl. Commissioner of Income Tax (Formerly known as Piramal Circle 7(1), Aayakar Bhavan Healthcare Ltd.,) Mumbai - 400020 (Before known as Nicholas Piramal India Ltd.,) Piramal Tower, Ganpatrao Kadam Marg Lower Parel, Mumbai-400013 PAN/GIR No.AAACN4538P (Appellant) .. (Respondent) Addl. Commissioner of Vs. M/s. Piramal Enterprises Ltd. Income Tax (Formerly known as Piramal Healthcare Circle 7(1), Aayakar Ltd.,) Bhavan (Before known as Nicholas Piramal India Mumbai - 4000…

DCIT Cir 7(3)(2), Mumbai vs. Piramal Enterprises Ltd, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1832/MUM/2015[2010-11]Status: DisposedITAT Mumbai15 Jan 2020AY 2010-11

Bench: Shri Mahavir Singh & Shri G. Manjunathapiramal Enterprise Limited Vs. Addl.Cit, Range-7(3) (Formerly Known As Piramal Aaykar Bhawan Healthcare Limited) M.K.Road Piramal Tower Mumbai-400 020 Ganpatrao Kadam Marg Lower Parel Mumbai-400 013

Section 143(3)Section 144C(5)Section 35

…fying the depreciation in the hands of the assessee. As a matter of fact, the Tribunal while concluding as hereinabove had relied on a similar view taken by a coordinate bench in the assesses own case viz. Additional CIT Vs. Nicholas Piramal India Ltd. (2012) 150 TTJ 1 (Mum). In the said case the Tribunal drawing support from the judgment of the Hon‟ble Supreme Court in the case of CIT Vs. Mahendra Mills (2000) 159 CTR (SC) 381, had concluded that in the absence of a claim of depreciation by the assessee, the same could not have been thrust upon it even if the particulars were available with the AO. We have perus…

Piramal Healthcare Ltd, Mumbai vs. DCIT 7(1), Mumbai

The appeal of the revenue is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 1257/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 May 2019AY 2009-10

Bench: Shri G.S.Pannu & Shri Ravish Soodpiramal Healthcare Limited Deputy Commissioner Of Income (Now Known As Piramal Enterprises Ltd.) Tax- 7(1) Piramal Tower, Room No. 622, Aayakar Bhavan, Ganpatrao Kadam Marg, Vs. M.K. Road Lower Parel, Mumbai- 400 020 Mumbai – 400 013

For Appellant: Sh. J.D, Mistry, Senior Advocate &For Respondent: S/sh. Bhupendra Kumar Singh &

Section 143(3)Section 35

…iew P a g e | 31 ITA No.1257 & 1486/Mum/2014 - AY. 2009-10 Piramal Healthcare Limited Vs. DCIT-7(1 DCIT-Circle 7(1) Vs. Piramal Enterprises Ltd. ) taken by a coordinate bench in the assesses own case viz. Additional CIT Vs. Nicholas Piramal India Ltd. (2012) 150 TTJ 1 (Mum). In the said case the Tribunal drawing support from the judgment of the Hon‟ble Supreme Court in the case of CIT Vs. Mahendra Mills (2000) 159 CTR (SC) 381, had concluded that in the absence of a claim of depreciation by the assessee, the same could not have been thrust upon it even if the particulars were available with the AO. We have perus…