All Cargo Global Logistics Ltd. v. DCIT

137 ITD 287Income Tax Appellate Tribunal2012#51 most cited

What is All Cargo Global Logistics Ltd. v. DCIT authority for?

In non-abated assessments, the Assessing Officer can make additions under section 153A based on books of accounts or documents found during a search but not produced during the original assessment, provided such material is incriminating.

907

judgments rely on this decision, according to BharatTax’s citation analysis of 367,194 Indian tax judgments — from 2015 to 2026.

Also referred to as

All Cargo Global Logistics Ltd. v. DCIT · section 153A · section 132 · incriminating material · search and seizure · non-abated assessments · books of accounts · documents not produced · original assessment · ITAT Mumbai

Also reported as

18 ITR (Trib) 10618 ITR 106147 TTJ 51316 Taxmann.com 101

Sections most often in play

Section 153ASection 143(3)Section 147Section 148Section 153DSection 132Section 1961Section 153C

Issues it is cited on

casus omissussection 158b(b)section 153(a)section 158bb(1)deemed dividendsection 2(22)section 153a(1)(b)section 2(22)(e)accumulated profitssection 158bbretracted statementsection 153(1)

Judgments citing All Cargo Global Logistics Ltd. v. DCIT

DCIT, Central Cirlcle 1(2), Mumbai vs. M/S. Saudela Constructions Pvt. Ltd., Mumbai

In the result the appeal of the revenue is partly allowed

ITA 5058/MUM/2019[2011-12]Status: DisposedITAT Mumbai29 Oct 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Shri Vijay Mehta,, A.RFor Respondent: Shri T. Kipgen, D.R
Section 132Section 133ASection 143(3)Section 153ASection 153CSection 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.5058, 5059, 5060 & 5061/M/2019 Assessment Years: 2011-12, 2012-13, 2014-15 & 2013-14 DCIT, M/s. Saudela Central Circle-1(2), Constructions Pvt. Ltd., 906, 9th Floor, 514, Dalamal Chambers, Pratishtha Bhavan, Vs. 211, Old CGO Bldg. (Annexe), F.P.J. Marg, M.K. Road, Nariman Point, Mumbai - 400020 Mumbai – 400 021 PAN: AALCS 0443D (Appellant) (Respondent) Present for: Assessee by : Shri Vijay Mehta,, A.R. Revenue by : Shri T. Kipgen, D.R. Date of Hearing :…

Cdk Global (India) Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

Appeal is partly allowed in above terms

ITA 1405/HYD/2019[2015-16]Status: DisposedITAT Hyderabad28 Oct 2021AY 2015-16

Bench: Shri A. Mohan Alankamony & Shri S.S. Godara(Through Video Conference) M/S. Cdk Global (India) Pvt. Ltd., Hyderabad. Pan Aagcr 9879K …..Appellant. Vs. Dy. Commissioner Of Income Tax, Circle 1(2), Hyderabad. …..Respondent. Appellant By : Shri H. Srinivasulu. (A.R.) Respondent By : Shri Ashok Kardam. (D.R.) Date Of Hearing : 30.09.2021. Date Of Pronouncement : 28.10.2021. O R D E R Per Shri S.S. Godara, J.M. : This Assessee’S Appeal For Asst. Year 2015-16 Arises From The Commissioner Of Income Tax (Appeals)-1, Hyderabad’S Order Dt.12.07.2019 Passed In Case No.10072/2018-19/Dcit 1(2)/Cit(A)-1/Hyd / 2019-20 In 2 Proceedings Under Section 143(3) Of Income Tax Act, 1961 (‘The Act’).

For Appellant: Shri H. Srinivasulu. (A.R.)For Respondent: Shri Ashok Kardam. (D.R.)
Section 143(3)Section 234CSection 92C

….09.2014 as per law. Ordered accordingly. 4 5. Lastly comes the assessee's petition dt.06.10.2020 seeking to claim education cess liability of Rs.5,77,565 as an allowable deduction by way of additional ground. Case law Allcargo Global Logistics Ltd. Vs. DCIT 137 ITD 217 (Bom) (SB) after considering National Thermal Powre Co. Ltd. Vs. CIT 229 ITR 383 (SC) holds that we can very well entertain such a pure question of law so as to determine correct tax liability of an assessee provided all facts relevant thereto are already on record. We therefore reject Revenue’s technical aspects against the assessee's foregoing…

ACIT, Central Circle-1(1), Hyd, Hyderabad vs. Alluri Krishna Reddy, Hyd, Hyderabad

ITA 1002/HYD/2016[2008-09]Status: DisposedITAT Hyderabad28 Oct 2021AY 2008-09

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2007-08

For Appellant: NoneFor Respondent: Sri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 153Section 153A

…nating material has been found or seized during the course of search which could trigger Sec.153A in motion and therefore, these assessment itself are not sustainable in law. This tribunal’s special bench decision in All Cargo Global Logistics Vs. DCIT (2012) 137 ITD 217 (Mum); after considering hon’ble apex court’s landmark decision in NTPC Vs. CIT in 229 ITR 383 (SC), holds that we can very well entertain such an additional ground going to root of the matter so as to determine correctness of tax liability of an assessee provided all the relevant facts are already on record. There is hardly any quarrel that the…

Alluri Krishna Reddy, Hyd, Hyderabad vs. DCIT, Central Circle-1, Hyd, Hyderabad

ITA 927/HYD/2015[2007-08]Status: DisposedITAT Hyderabad28 Oct 2021AY 2007-08

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2007-08

For Appellant: NoneFor Respondent: Sri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 153Section 153A

…nating material has been found or seized during the course of search which could trigger Sec.153A in motion and therefore, these assessment itself are not sustainable in law. This tribunal’s special bench decision in All Cargo Global Logistics Vs. DCIT (2012) 137 ITD 217 (Mum); after considering hon’ble apex court’s landmark decision in NTPC Vs. CIT in 229 ITR 383 (SC), holds that we can very well entertain such an additional ground going to root of the matter so as to determine correctness of tax liability of an assessee provided all the relevant facts are already on record. There is hardly any quarrel that the…

ACIT, Circle-1(1), Hyd, Hyderabad vs. Alluri Krishna Reddy, Hyd, Hyderabad

ITA 902/HYD/2015[2007-08]Status: DisposedITAT Hyderabad28 Oct 2021AY 2007-08

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahuassessment Year: 2007-08

For Appellant: NoneFor Respondent: Sri Y.V.S.T.Sai, CIT-DR
Section 143(1)Section 153Section 153A

…nating material has been found or seized during the course of search which could trigger Sec.153A in motion and therefore, these assessment itself are not sustainable in law. This tribunal’s special bench decision in All Cargo Global Logistics Vs. DCIT (2012) 137 ITD 217 (Mum); after considering hon’ble apex court’s landmark decision in NTPC Vs. CIT in 229 ITR 383 (SC), holds that we can very well entertain such an additional ground going to root of the matter so as to determine correctness of tax liability of an assessee provided all the relevant facts are already on record. There is hardly any quarrel that the…

Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad vs. Broadridge Financial Solutions(India) Private Limited, Hyderabad

ITA 448/HYD/2020[2016-17]Status: DisposedITAT Hyderabad05 Oct 2021AY 2016-17

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

For Appellant: Shri H.Srinivasulu, ARFor Respondent: Smt. M.Narmada, DR
Section 143(3)Section 40Section 90Section 91

…iven our thoughtful consideration to rival pleadings. Hon'ble apex court’s landmark decision in National Thermal Power Co. Ltd., Vs., CIT [229 ITR 383] (SC) as considered in tribunal’s Special Bench’s decision All Cargo Global Logistics Ltd., Vs. DCIT (2012) [137 ITD 217](SB) (Mumbai), holds that the tribunal can very well entertain a new ground going to root of the matter so as to determine correct tax liability of a taxpayer provided all relevant facts are already on record. We go by the very analogy and find that the assessee’s foregoing petition seeking to raise its additional substantive ground(s) deserves a…

Broadridge Financial Solutions (India) Private Limited, Ranga Reddy vs. Asst. Commissioner of Income Tax, Circle-1(2), Hyderabad

ITA 324/HYD/2020[2016-17]Status: DisposedITAT Hyderabad05 Oct 2021AY 2016-17

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

For Appellant: Shri H.Srinivasulu, ARFor Respondent: Smt. M.Narmada, DR
Section 143(3)Section 40Section 90Section 91

…iven our thoughtful consideration to rival pleadings. Hon'ble apex court’s landmark decision in National Thermal Power Co. Ltd., Vs., CIT [229 ITR 383] (SC) as considered in tribunal’s Special Bench’s decision All Cargo Global Logistics Ltd., Vs. DCIT (2012) [137 ITD 217](SB) (Mumbai), holds that the tribunal can very well entertain a new ground going to root of the matter so as to determine correct tax liability of a taxpayer provided all relevant facts are already on record. We go by the very analogy and find that the assessee’s foregoing petition seeking to raise its additional substantive ground(s) deserves a…

DCIT CC 44, Mumbai vs. Sopariwala Exports, Mumbai

ITA 3039/MUM/2014[2007-08]Status: DisposedITAT Mumbai21 Sept 2021AY 2007-08
Section 132Section 143(2)Section 143(3)Section 153ASection 92

…and in the circumstances of the case and in law, the Id. CIT-(A), erred in allowing the appeal of the assessee placing reliance on the decision of the jurisdiction Hon'ble ITAT, Mumbai Bench( Special Bench) in the case of M/s. All Cargo Global Logistics Ltd (137 ITD 287) , whereas the decision in All Cargo global logistics Ltd has been further contested in appeal and the decision of the Hon'ble Mumbai High Court is still pending." 4. The Appellant prays that the order of the CIT-(A), on the above grounds be set aside and that of the Assessing Officer be restored. 4. Brief facts of this case are as under :- A s…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1162/JPR/2019[2015-16]Status: DisposedITAT Jaipur31 Aug 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…ther words, no routine additions would be permitted to be made having no nexus with documents found in search. This position has been settled by a number of judicial pronouncements, few of which are reproduced herewith: All Cargo Global Logistic Ltd. Vs. DCIT 137 ITD 287 (Mum)(SB) – Upheld by Bombay High Court. Relevant extracts: Para 58 of SB decisions: Thus, question No. 1 before us is answered as under: (a) In assessments that are abated, the A.O. retains the original jurisdiction as well as jurisdiction conferred on him u/s 153A for which assessments shall be made for each of the six assessment years separate…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1161/JPR/2019[2014-15]Status: DisposedITAT Jaipur31 Aug 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…ther words, no routine additions would be permitted to be made having no nexus with documents found in search. This position has been settled by a number of judicial pronouncements, few of which are reproduced herewith: All Cargo Global Logistic Ltd. Vs. DCIT 137 ITD 287 (Mum)(SB) – Upheld by Bombay High Court. Relevant extracts: Para 58 of SB decisions: Thus, question No. 1 before us is answered as under: (a) In assessments that are abated, the A.O. retains the original jurisdiction as well as jurisdiction conferred on him u/s 153A for which assessments shall be made for each of the six assessment years separate…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1160/JPR/2019[2013-14]Status: DisposedITAT Jaipur31 Aug 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…ther words, no routine additions would be permitted to be made having no nexus with documents found in search. This position has been settled by a number of judicial pronouncements, few of which are reproduced herewith: All Cargo Global Logistic Ltd. Vs. DCIT 137 ITD 287 (Mum)(SB) – Upheld by Bombay High Court. Relevant extracts: Para 58 of SB decisions: Thus, question No. 1 before us is answered as under: (a) In assessments that are abated, the A.O. retains the original jurisdiction as well as jurisdiction conferred on him u/s 153A for which assessments shall be made for each of the six assessment years separate…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1159/JPR/2019[2012-13]Status: DisposedITAT Jaipur31 Aug 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…ther words, no routine additions would be permitted to be made having no nexus with documents found in search. This position has been settled by a number of judicial pronouncements, few of which are reproduced herewith: All Cargo Global Logistic Ltd. Vs. DCIT 137 ITD 287 (Mum)(SB) – Upheld by Bombay High Court. Relevant extracts: Para 58 of SB decisions: Thus, question No. 1 before us is answered as under: (a) In assessments that are abated, the A.O. retains the original jurisdiction as well as jurisdiction conferred on him u/s 153A for which assessments shall be made for each of the six assessment years separate…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1158/JPR/2019[2011-12]Status: DisposedITAT Jaipur31 Aug 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…ther words, no routine additions would be permitted to be made having no nexus with documents found in search. This position has been settled by a number of judicial pronouncements, few of which are reproduced herewith: All Cargo Global Logistic Ltd. Vs. DCIT 137 ITD 287 (Mum)(SB) – Upheld by Bombay High Court. Relevant extracts: Para 58 of SB decisions: Thus, question No. 1 before us is answered as under: (a) In assessments that are abated, the A.O. retains the original jurisdiction as well as jurisdiction conferred on him u/s 153A for which assessments shall be made for each of the six assessment years separate…

DCIT- CC- 3(1), Mumbai vs. Nirmal Lifstyle (Pune) Pvt. Ltd., Mumbai

In the result, this appeal filed by the Revenue is dismissed

ITA 3087/MUM/2018[2012-13]Status: DisposedITAT Mumbai25 Aug 2021AY 2012-13
Section 132Section 133ASection 143(2)Section 143(3)Section 153ASection 3

…the matter. Assessment under section 153A of the Act in the case of non-abated assessment cannot be made without any reference of seized material. This provision is duly covered by Hon'ble Bombay High Court in the case of M/s. All Cargo Global Logistics Ltd (137 ITD 287). Accordingly we uphold the order of learned CIT(A). 9. In the result, this appeal filed by the Revenue is dismissed. Pronounced in the open court on 25.8.2021. (PAVANKUMAR GADALE) ACCOUNTANT MEMBER Mumbai; Dated : 25/08/2021 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai 6. Guard F…

S&P Capital Iq (India)Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad

Appeal is allowed in above terms

ITA 1559/HYD/2019[2015-16]Status: DisposedITAT Hyderabad24 Aug 2021AY 2015-16

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri P.Chandra Sekhar, DR
Section 143(3)Section 37Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 1559/HYD/2019 Assessment Year: 2015-16 S&P Capital IQ (India) Deputy Commissioner Private Limited, Vs of Income Tax, HYDERABAD Circle-3(1), [PAN: AACCS8657G] HYDERABAD (Appellant) (Respondent) For Assessee : Shri K.C.Devdas, AR For Revenue : Shri P.Chandra Sekhar, DR Date of Hearing : 21-06-2021 Date of Pronouncement : 24-08-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2015-16 arises against the D…

Divi'S Laboratories Ltd, Hyderabad vs. Addl.CIT, Range-1, Hyderabad

ITA 710/HYD/2015[2008-09]Status: DisposedITAT Hyderabad17 Aug 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)
Section 10BSection 115JSection 143(3)

…t allowable therefore as per hon’ble jurisdictional high court in CIT Vs. Begumnoor Banu (1993) 204 ITR 166 (AP). We find no merit in the Revenue’s instant technical argument as per this tribunal Special Bench decision All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (SB) after considering the decision NTPC Ltd. vs. CIT (229 ITR 383 (SC); holds that we can very well entertain such a pure question of law so as to determine the correct tax liability wherein the relevant facts are already on record. We make it clear that the assessee had duly filed its computation(s) regarding the impugned education cess(es)’ co…

DCIT, Circle-17(1), Hyderabad vs. Divi'S Laboratories Ltd, Hyderabad

ITA 709/HYD/2015[2009-10]Status: DisposedITAT Hyderabad17 Aug 2021AY 2009-10

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)
Section 10BSection 115JSection 143(3)

…t allowable therefore as per hon’ble jurisdictional high court in CIT Vs. Begumnoor Banu (1993) 204 ITR 166 (AP). We find no merit in the Revenue’s instant technical argument as per this tribunal Special Bench decision All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (SB) after considering the decision NTPC Ltd. vs. CIT (229 ITR 383 (SC); holds that we can very well entertain such a pure question of law so as to determine the correct tax liability wherein the relevant facts are already on record. We make it clear that the assessee had duly filed its computation(s) regarding the impugned education cess(es)’ co…

DCIT, Circle-17(1), Hyderabad vs. Divi'S Laboratories Ltd, Hyderabad

ITA 708/HYD/2015[2008-09]Status: DisposedITAT Hyderabad17 Aug 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri R. Dipak (D.R.)
Section 10BSection 115JSection 143(3)

…t allowable therefore as per hon’ble jurisdictional high court in CIT Vs. Begumnoor Banu (1993) 204 ITR 166 (AP). We find no merit in the Revenue’s instant technical argument as per this tribunal Special Bench decision All Cargo Global Logistics Ltd. Vs. DCIT 137 ITD 287 (SB) after considering the decision NTPC Ltd. vs. CIT (229 ITR 383 (SC); holds that we can very well entertain such a pure question of law so as to determine the correct tax liability wherein the relevant facts are already on record. We make it clear that the assessee had duly filed its computation(s) regarding the impugned education cess(es)’ co…

Jsw Seel Ltd, Mumbai vs. DCIT Cen Cir 46, Mumbai

In the result, both appeals are dismissed

ITA 875/MUM/2015[2006-07]Status: DisposedITAT Mumbai10 Aug 2021AY 2006-07

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm) Jsw Steel Ltd. Dcit, Cc-46 6Th Floor, Aaykar Bhawan Jsw Centre, Bkc Complex Mumbai-400 051 Vs. M.K.Road, Mumbai-400 020

For Appellant: Shri Gaurav KabraFor Respondent: 01.06.2021
Section 143(3)Section 153A

…ing material was found on this issue during search and he has followed jurisdiction High Court decision in the case of CIT vs Murli Agro Products in ITA 36 of 2009 vide order dated 29/10/2010 and special Bench of ITAT in the case of All Cargo Global Logistics 137 ITD 287. 13. We note that the ITAT has duly granted relief on the issues, which were raised in earlier round in the normal assessment u/s 143(3) vide order dated 29/11/2019 [112 taxmann.com 55] in assessee’s own case. Hence, on all those issues relief granted by the Ld.CIT(A) does not need to be interfere. Hence, we uphold the same. Moreover, this being…

DCIT Cen Cir 8(3) Erstwhile DCIT CC 46, Mumbai vs. Jsw Steel Ltd, Mumbai

In the result, both appeals are dismissed

ITA 1338/MUM/2015[2006-07]Status: DisposedITAT Mumbai10 Aug 2021AY 2006-07

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm) Jsw Steel Ltd. Dcit, Cc-46 6Th Floor, Aaykar Bhawan Jsw Centre, Bkc Complex Mumbai-400 051 Vs. M.K.Road, Mumbai-400 020

For Appellant: Shri Gaurav KabraFor Respondent: 01.06.2021
Section 143(3)Section 153A

…ing material was found on this issue during search and he has followed jurisdiction High Court decision in the case of CIT vs Murli Agro Products in ITA 36 of 2009 vide order dated 29/10/2010 and special Bench of ITAT in the case of All Cargo Global Logistics 137 ITD 287. 13. We note that the ITAT has duly granted relief on the issues, which were raised in earlier round in the normal assessment u/s 143(3) vide order dated 29/11/2019 [112 taxmann.com 55] in assessee’s own case. Hence, on all those issues relief granted by the Ld.CIT(A) does not need to be interfere. Hence, we uphold the same. Moreover, this being…