Addl. Director of Income Tax v. Sudhir Choudhrie

375 ITR 172High Court2015#10835 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Sections most often in play

Section 139(1)Section 139(4)Section 143(3)Section 54F

Judgments citing Addl. Director of Income Tax v. Sudhir Choudhrie

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1217/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ppellant had an intention to stay permanently or otherwise is not a criterion to be followed in deciding the residential status as held in the following decisions:- i) Addl. Director of Income Tax Vs Sudhir Choudhrie 55 ITR (Trib) 681 ii) CIT Vs Suresh Nanda, 375 ITR 172 65. As per AO, the assessee had been visiting Dubai from Singapore quite often and therefore, he has not gone to Singapore to take up ITA Nos.1211 to 1217/Bang/2019 Page 39 of 73 employment. It is submitted that assessee went to Dubai on his official work only. Even otherwise, once the appellant leaves India for the purpose of taking up employ…

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1216/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ppellant had an intention to stay permanently or otherwise is not a criterion to be followed in deciding the residential status as held in the following decisions:- i) Addl. Director of Income Tax Vs Sudhir Choudhrie 55 ITR (Trib) 681 ii) CIT Vs Suresh Nanda, 375 ITR 172 65. As per AO, the assessee had been visiting Dubai from Singapore quite often and therefore, he has not gone to Singapore to take up ITA Nos.1211 to 1217/Bang/2019 Page 39 of 73 employment. It is submitted that assessee went to Dubai on his official work only. Even otherwise, once the appellant leaves India for the purpose of taking up employ…

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1215/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ppellant had an intention to stay permanently or otherwise is not a criterion to be followed in deciding the residential status as held in the following decisions:- i) Addl. Director of Income Tax Vs Sudhir Choudhrie 55 ITR (Trib) 681 ii) CIT Vs Suresh Nanda, 375 ITR 172 65. As per AO, the assessee had been visiting Dubai from Singapore quite often and therefore, he has not gone to Singapore to take up ITA Nos.1211 to 1217/Bang/2019 Page 39 of 73 employment. It is submitted that assessee went to Dubai on his official work only. Even otherwise, once the appellant leaves India for the purpose of taking up employ…

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1214/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Jul 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ppellant had an intention to stay permanently or otherwise is not a criterion to be followed in deciding the residential status as held in the following decisions:- i) Addl. Director of Income Tax Vs Sudhir Choudhrie 55 ITR (Trib) 681 ii) CIT Vs Suresh Nanda, 375 ITR 172 65. As per AO, the assessee had been visiting Dubai from Singapore quite often and therefore, he has not gone to Singapore to take up ITA Nos.1211 to 1217/Bang/2019 Page 39 of 73 employment. It is submitted that assessee went to Dubai on his official work only. Even otherwise, once the appellant leaves India for the purpose of taking up employ…

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1213/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 Jul 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ppellant had an intention to stay permanently or otherwise is not a criterion to be followed in deciding the residential status as held in the following decisions:- i) Addl. Director of Income Tax Vs Sudhir Choudhrie 55 ITR (Trib) 681 ii) CIT Vs Suresh Nanda, 375 ITR 172 65. As per AO, the assessee had been visiting Dubai from Singapore quite often and therefore, he has not gone to Singapore to take up ITA Nos.1211 to 1217/Bang/2019 Page 39 of 73 employment. It is submitted that assessee went to Dubai on his official work only. Even otherwise, once the appellant leaves India for the purpose of taking up employ…

SHRI. JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1212/BANG/2019[2010-11]Status: DisposedITAT Bangalore30 Jul 2021AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ppellant had an intention to stay permanently or otherwise is not a criterion to be followed in deciding the residential status as held in the following decisions:- i) Addl. Director of Income Tax Vs Sudhir Choudhrie 55 ITR (Trib) 681 ii) CIT Vs Suresh Nanda, 375 ITR 172 65. As per AO, the assessee had been visiting Dubai from Singapore quite often and therefore, he has not gone to Singapore to take up ITA Nos.1211 to 1217/Bang/2019 Page 39 of 73 employment. It is submitted that assessee went to Dubai on his official work only. Even otherwise, once the appellant leaves India for the purpose of taking up employ…

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1211/BANG/2019[2009-10]Status: DisposedITAT Bangalore30 Jul 2021AY 2009-10

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ppellant had an intention to stay permanently or otherwise is not a criterion to be followed in deciding the residential status as held in the following decisions:- i) Addl. Director of Income Tax Vs Sudhir Choudhrie 55 ITR (Trib) 681 ii) CIT Vs Suresh Nanda, 375 ITR 172 65. As per AO, the assessee had been visiting Dubai from Singapore quite often and therefore, he has not gone to Singapore to take up ITA Nos.1211 to 1217/Bang/2019 Page 39 of 73 employment. It is submitted that assessee went to Dubai on his official work only. Even otherwise, once the appellant leaves India for the purpose of taking up employ…

SADHVI SECURITIES P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLER-5, NEW DELHI

In the result, the appeal filed by the assessee is dismissed

ITA 1047/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Jul 2019AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Sadhvi Securities P. Ltd., Vs Acit, 13/34, Wea, Arya Samaj Road, Central Circle-5, Karol Bagh, New Delhi. New Delhi. Pan: Aahcs7130D (Appellant) (Respondent) Assessee By : Shri V.P. Gupta & Shri Anunav Kumar, Advocates Revenue By : Shri S.S. Rana, Cit, Dr Date Of Hearing : 02.05.2019 Date Of Pronouncement : 16.07.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15Th January, 2019 Of The Cit(A)-24, Delhi, Relating To Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company & Is Engaged In The Business Of Share Trading. It Filed Its Return Of Income On 27.11.2014 Declaring Total Income Of Rs.910/-. During The Course Of Assessment Proceedings, The Assessing Officer Noted That The Assessee Has Introduced Share Capital By Issuing 1800000 Equity Shares Of Rs.10 Each At A Premium Of Rs.90 Per Share Aggregating To Rs.18 Crore In The Balance Sheet As On 31.03.2014. Since The Assessee Has Charged Very High Premium On The Shares So Allotted, The Assessing Officer Asked The Assessee To Furnish Complete

For Appellant: Shri V.P. Gupta &For Respondent: Shri S.S. Rana, CIT, DR
Section 56(2)(viib)

…. ix) CIT V. Modipon Ltd. (2011) 334 ITR 106 (HC) x) CIT v. Modipon Ltd., Paharpur Cooling Towers Ltd. (2018)400 ITR 1 (SC) xi) Pr. CIT v. IDMC Ltd., (2017) 393 ITR 441 (Guj.) xii) Pr. CIT v. IDMC Ltd., (2017) 10 TMI 732 (SC). xiii) CIT v. Suresh Nanda (2015) 375 ITR 172 (Del). xiv) CIT v. HCL Technologies Ltd. (2018) 404 ITR 719 (SC). xv) Southern Motors v. State of Karnataka and Ors, AIR 2017 SC 476. 9. The ld. counsel for the assessee, referring to the Stay Application No.129/Del/2019, order dated 6th March, 2019 submitted that while granting stay to 9 the assessee, the Tribunal observed that no unaccounted mo…

BASARIBANU MOHD RAFIQ LATIWALA,MUMBAI vs. ITO 12(3)(3), MUMBAI

In the result, appeal filed by the assessee in ITA No

ITA 5420/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Mar 2017AY 2011-12

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5420/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Smt. Basaribanu Mohd. Rafiq Income Tax Officer बनाम/ Latiwala, 12(3)(3), V. 701/702 Neelam, Aayakar Bhavan, Rizvi Complex, Mumbai. Carter Road, Bandra (West), Mumbai – 400 050. "थायी लेखा सं./Pan : Abgpl0686G (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Deepak TralshawalaFor Respondent: Shri B.S. Bist, DR
Section 143(3)Section 54Section 54F

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 5420/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Smt. Basaribanu Mohd. Rafiq Income Tax Officer बनाम/ Latiwala, 12(3)(3), v. 701/702 Neelam, Aayakar Bhavan, Rizvi Complex, Mumbai. Carter Road, Bandra (West), Mumbai – 400 050. "थायी लेखा सं./PAN : ABGPL0686G (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by : Shri Deepak Tralshawala, AR Revenue by : Shri B.S. Bist, DR सुनवाई क" तार"ख /Date of Hear…

PRINCIPAL COMMISSIONER OF INCOME-TAX (CENTRAL)-I vs. SURESH NANDA,

ITA/497/2016HC Delhi30 Aug 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 2(22)(e)

…JUSTICE DEEPA SHARMA O R D E R % 30.08.2016 The four common questions urged in all these appeals is premised upon the respondent’s status as a “non-resident”. The Tribunal noticed the judgment of this Court in CIT v. Shri Suresh Nanda, 375 ITR 172 (2015) [ITA 715/2014 (decided on 27.05.2015)], which ruled that the assessee is in fact a non-resident. The revenue’s counsel did not dispute this position. In these circumstances, the four questions urged do not arise. Of the two surviving questions which arise for consideration for AY 2008-09 and 2009-10, one pertains to the interest f…