All Cargo Global Logistics P. Ltd. v. ACIT

386 ITR 418High Court2016#24781 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2020.

Judgments citing All Cargo Global Logistics P. Ltd. v. ACIT

M/S. Sir Pratap Heritage Hotels Pvt. Ltd., Madhya Pradesh vs. ACIT, Central Circle-1, Jodhpur

The appeal stands allowed for statistical purposes

ITA 494/JODH/2017[2014-15]Status: DisposedITAT Jodhpur21 Dec 2020AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Ms. Raksha Birla (CA) & ShriFor Respondent: Shri K.C. Badhok- Ld. CIT- DR
Section 143(2)Section 153A

…ng material unearthed during the course of search proceedings. Reliance was placed, inter-alia, on the decision of Hon’ble Bombay High Court in CIT V/s Continental Warehousing Corporation (Nhava Sheva) Ltd. 2015 374 ITR 645 as well as Gurinder Singh Bawa 2016 386 ITR 418 and the decision of 5 Sir Pratap Heritage Hotels Private Limited. Assessment Years: 2008-09 to 2014-15 Hon’ble Delhi High Court in CIT V/s Kabul Chawla 61 Taxmann.com 412. The Ld. CIT(A), noticing the provisions of Sec.153A, opined that Ld.AO was duty bound to assess or reassess the total income of 6 assessment years. The total income will cover…

M/S. Sir Pratap Heritage Hotels Pvt. Ltd., Madhya Pradesh vs. ACIT, Central Circle-1, Jodhpur

The appeal stands allowed for statistical purposes

ITA 488/JODH/2017[2008-09]Status: DisposedITAT Jodhpur21 Dec 2020AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Ms. Raksha Birla (CA) & ShriFor Respondent: Shri K.C. Badhok- Ld. CIT- DR
Section 143(2)Section 153A

…ng material unearthed during the course of search proceedings. Reliance was placed, inter-alia, on the decision of Hon’ble Bombay High Court in CIT V/s Continental Warehousing Corporation (Nhava Sheva) Ltd. 2015 374 ITR 645 as well as Gurinder Singh Bawa 2016 386 ITR 418 and the decision of 5 Sir Pratap Heritage Hotels Private Limited. Assessment Years: 2008-09 to 2014-15 Hon’ble Delhi High Court in CIT V/s Kabul Chawla 61 Taxmann.com 412. The Ld. CIT(A), noticing the provisions of Sec.153A, opined that Ld.AO was duty bound to assess or reassess the total income of 6 assessment years. The total income will cover…

DCIT - CC- 6 (3), Mumbai vs. Shri Manoj M. Desai, Mumbai

In the result the revenues appeal stands dismissed

ITA 6301/MUM/2018[2011-12]Status: DisposedITAT Mumbai07 Dec 2020AY 2011-12

Bench: Making Addition, Despite The Fact That - A) The Assessee Has Never Made Any Request For Cross Examination During Assessment Proceeding & Thus Question Of Providing Of Opportunity Of Cross Examination Does Not Arise. B) Ld. Cit (A) Has Herself Mentioned That Shri Praveen Mishra Retracted His Statement Thereby Making Him Assessee'S Witness & Hence No Opportunity Of His Cross Examination Was Required Rather It Was Assessee'S Onus To Produce Him Before The Ao For Cross Examination.

Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 153Section 153ASection 69

…li Agro Products Ltd. - [ITXA No. 36 of 2009 - Bom High Court]  CTT v/s Continental warehousing Corporation (Xhava Sheva) Ltd. (2015) 374ITR 645 (BOM)  All Cargo Global Logistics P. Ltd. Vs. ACIT (2011) 137 ITD 287 (Mum)  CIT Vs. Gurinder Singh Bawa (2016) 386 ITR 418 (Bom)  CIT Vs. Kabul Chawla (2015) 61 taxmann.com 412 (Del)  ACIT Vs. M/s. Thakkar Popatlal Velji Sales Ltd. (ITA No. 5743/Mum/2010 dt. 8.5.2013.  Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dt. 12.7.2013) Assessee further submits that apart from the above it is also settled law, that a statement on a standalone basis cannot b…

All Cargo Global Logistics P. Ltd. v. ACIT (386 ITR 418) — Cited in 3 Judgments | BharatTax