Aditya Medisales Ltd. v. DCIT

73 Taxmann.com 197High Court2016#18228 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 132Section 133(6)Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

Judgments citing Aditya Medisales Ltd. v. DCIT

Income Tax Officer, Kolkata vs. Alcom Investment Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed and the cross objection of the assessee is allowed

ITA 16/KOL/2024[2008-09]Status: DisposedITAT Kolkata17 Jan 2025AY 2008-09

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 132Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 45

…ropped. It is a settled law that there cannot exist more than one notice of reopening for the same assessment year without first disposing off the earlier notice as per the decision of the Hon’ble Gujarat High Court in the case of Aditya Medisales Ltd. (2016) 73 Taxmann.com 197. 13 I.T.A. No.16/Kol/2024 CO No. 20/Kol/2024 Assessment Year: 2008-09 Alcom Investment Pvt. Ltd. 17. Going over the facts of the case as well as the said decision, we find substance in the argument of the Ld. Counsel of the assessee that in the present case, reopening is bad in law. Accordingly on this issue cross objection of the assessee…

Shri Kashmir Singh S/O Shri Shingara Singh, Amritsar vs. Income Tax Officer, Ward-5(3), Amritsar

ITA 23/ASR/2018[2009-10]Status: DisposedITAT Amritsar21 Feb 2022AY 2009-10

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh P S Khalsa, DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. RAVISH SOOD, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 23/(Asr)/2018 Assessment Year: 2009-10 Sh. Kashmir Singh Vs. Income Tax Officer, S/o Sh. Shingara Singh, Ward-5(3), VPO – Mirankot Kalan, Amritsar (Punjab) Ajnala Road, Amritsar PAN: CSEPS 1035F (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by: Sh. Trilochan Singh P S Khalsa, DR Date of Hearing: 16.12.2021 Date of Pronouncement: 21.02.2022 ORDER PER RAVISH SOOD, JM The present appeal filed by the assessee is directed a…

Shri.H.C.Byregowda vs. Asst. Commissioner of Income Tax

In the result, the appeal is allowed

ITA/679/2016HC Karnataka17 Sept 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(3)Section 147Section 148Section 153(2)Section 153CSection 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF SEPTEMBER 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE HEMANT CHANDANGOUDAR I.T.A. NO.679 OF 2016 BETWEEN: SHRI. H.C. BYREGOWDA L/ H OF LATE CHIKKANNA @ THAMMAIAH AGED ABOUT 53 YEARS SON OF LATE SRI CHIKKANNA NO 1288/3 3RD MAIN, MAGADI CHORD ROAD BENGALURU - 560079. ... APPELLANT (BY SRI. A. SHANKAR, SR. COUNSEL FOR SRI. B.S. BALACHANDRAN, ADV.,) AND: ASST. COMMISSIONER OF INCOME TAX CIRCLE -9 (1), BENGALURU - 560085. ... RESPONDENT (BY SRI. ARAVIND K.V. ADV.,) - - - THIS I.T.A. I…

M/S. Pratham Developers, Vadodara vs. The Dy. Commissioner of Income Tax, Central Circle-1(2), Baroda

In the result, Ground No.4 of the assessee’s appeal is allowed in part

ITA 3087/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad29 Jan 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016 With Cross Objection No. 76/Ahd/2015 & 9/Ahd/2017 & I.T.A. No. 3087/Ahd/2016 (In I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016) & ("नधा"रण वष" / Assessment Years : 2010-11, 2012-13 & 2013-14)

For Respondent: Shri Mudit Nagpal, Sr. D.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016 With Cross Objection No. 76/Ahd/2015 & 9/Ahd/2017 & I.T.A. No. 3087/Ahd/2016 (In I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016) & ("नधा"रण वष" / Assessment Years : 2010-11, 2012-13 & 2013-14) The Deputy Commissioner M/s. Pratham बनाम/ of Income Tax Investments Vs. Circle-1(2), 2nd Floor, Pratham, Makarand Desai Aayakar Bhavan, Race Road, Near Mother’s Co…

The DCIT, Circle-1(2), Baroda vs. M/S. Pratham Investments, Baroda

ITA 742/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad29 Jan 2019AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad, Judicial Memebr आयकर अपील सं./I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016 With Cross Objection No. 76/Ahd/2015 & 9/Ahd/2017 & I.T.A. No. 3087/Ahd/2016 (In I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016) & ("नधा"रण वष" / Assessment Years : 2010-11, 2012-13 & 2013-14)

For Respondent: Shri Mudit Nagpal, Sr. D.R

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016 With Cross Objection No. 76/Ahd/2015 & 9/Ahd/2017 & I.T.A. No. 3087/Ahd/2016 (In I.T.A. Nos. 742/Ahd/2015, 3078 & 3077/Ahd/2016) & ("नधा"रण वष" / Assessment Years : 2010-11, 2012-13 & 2013-14) The Deputy Commissioner M/s. Pratham बनाम/ of Income Tax Investments Vs. Circle-1(2), 2nd Floor, Pratham, Makarand Desai Aayakar Bhavan, Race Road, Near Mother’s Co…