Allana Cold Storage Ltd. v. ITO

287 ITR 1High Court2006#4489 most cited

What is Allana Cold Storage Ltd. v. ITO authority for?

Issuing a notice under section 143(2) simultaneously with the furnishing of reasons for reopening is not compliant with the law. The Assessing Officer must dispose of the assessee's objections against a reassessment notice before proceeding.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Allana Cold Storage Ltd. v. ITO · 287 ITR 1 · Section 143(2) · Section 148 · reopening of assessment · notice under section 148 · reassessment proceedings · objections against notice · concurrent notice · Bombay High Court

Sections most often in play

Section 143(3)Section 147Section 148Section 143(2)Section 142(1)Section 68Section 10(38)Section 11

Issues it is cited on

reason to believereopening of assessmentaccommodation entrynotice under section 148reassessment proceedingssection 148section 147section 143(2)section 13section 143section 143(3)india

Judgments citing Allana Cold Storage Ltd. v. ITO

M/S. Richa Industries Ltd., Faridabad vs. ACIT, Faridabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1476/DEL/2014[2005-06]Status: DisposedITAT Delhi14 Mar 2017AY 2005-06

Bench: Sh. Kuldip Singh & Sh.Anadee Nath Misshra

Section 143(3)Section 147Section 148Section 154Section 36Section 80I

…BBC World Ltd.) vs. ASSISTANT DIRECTOR OF INCOME-TAX [2014] 362 ITR 577 (Del) JUDICIAL PRONOUNCEMENTS WRT TO PARA 3C ABOVE Judgement Judgement Name No. 21. GKN Drivershafts (India) Ltd. v. ITO [2003] 259 ITR 19 (SC) 22. Allana Cold Storage Ltd. v ITO [2006] 287 ITR 1 (Bom.) 23. Smt. Kamlesh Sharma v. B.L.Meena, ITO [2006] 287 ITR 337 (Delhi) 24. IOT Infrastructure and Energy Services Ltd. v Asst. CIT [2010] 329 ITR 547 (Bom.) JUDICIAL PRONOUNCEMENTS WRT TO PARA 3D ABOVE Judgement Judgement Name No. 14. CIT v. Kelvinator of India Ltd. [2002] 256 ITR 1 (Delhi). 25. Vishwanath Engineers v. Asst. CIT [2013] 352 IT…

M/S. Eastern Sugar & Industries Ltd., Kolkata vs. ACIT, Central Circle - XI, Kolkata

In the result, appeals filed by the assessee on grounds No

ITA 1951/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Feb 2017AY 2006-07

Bench: Shri N.V.Vasudevan & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate राज"व क" ओर से /Revenue By : Shri Pinaki Mukherji, Jcit, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 02/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 15/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee, Pertaining To The Assessment Years 2004-2005 & 2006-07, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Central-I, Kolkata, In Appeal No.434/Cc-Iv/Cit(A),C-I/08-09, Dated 05.08.2010 & Appeal No.433/Cc-Xi/Cit(A),C-I/08-09, Dated 11.08.2010, Respectively Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer M/S. Eastern Sugar & Industries Ltd. (Ao) Under Section 143 (3) Of The Income Tax Act 1961, (Hereinafter

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pinaki Mukherji, JCIT, Sr.DR
Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI N.V.VASUDEVAN & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s…

M/S. Eastern Sugar & Industries Ltd., Kolkata vs. ACIT, Central Circle - XI, Kolkata

In the result, appeals filed by the assessee on grounds No

ITA 1950/KOL/2010[2004-05]Status: DisposedITAT Kolkata15 Feb 2017AY 2004-05

Bench: Shri N.V.Vasudevan & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate राज"व क" ओर से /Revenue By : Shri Pinaki Mukherji, Jcit, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 02/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 15/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee, Pertaining To The Assessment Years 2004-2005 & 2006-07, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Central-I, Kolkata, In Appeal No.434/Cc-Iv/Cit(A),C-I/08-09, Dated 05.08.2010 & Appeal No.433/Cc-Xi/Cit(A),C-I/08-09, Dated 11.08.2010, Respectively Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer M/S. Eastern Sugar & Industries Ltd. (Ao) Under Section 143 (3) Of The Income Tax Act 1961, (Hereinafter

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pinaki Mukherji, JCIT, Sr.DR
Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI N.V.VASUDEVAN & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s…

DCIT, Bangalore vs. M/S M.N. Dastur & Company Private Limited, Bangalore

In the result, the Revenue’s appeal is dismissed

ITA 300/BANG/2014[2000-01]Status: DisposedITAT Bangalore25 Jan 2017AY 2000-01

Bench: Shri Sunil Kumar Yadav

For Appellant: Shri. K. R. Pradeep, CAFor Respondent: Shri. Kamaladhar, Standing Counsel
Section 143(3)Section 147Section 148Section 36(1)Section 36(1)(xi)Section 8O

…nitiate proceedings u/s 147 after 1.4.1989. 8.6. It is also clear that the AO failed to dispose of the objection of the assessee by a separate speaking order, before proceeding further, as required by the Apex Court ruling on the subject, as also decisions in 287 ITR 1 (Bom) and 279 ITR 61 (Madras). The reassessment proceeding is therefore vitiated, bad in law, and not sustainable, and hence set aside. All grounds on this issue are allowed.” From the above, it is clear that the original assessment was completed u/s 143(3) on 28-03-2003. Subsequently, it was reopened u/s 148 on 15.03.2004 and the reassessment was…

Sri. A.S. Chinnaswamy Raju, Bangalore vs. ACIT, Bangalore

In the result, the appeals of assessee are allowed

ITA 1559/BANG/2010[2002-03]Status: DisposedITAT Bangalore25 Jul 2016AY 2002-03

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri S. Venkatesan, C.AFor Respondent: Shri G.R. Reddy, CIT-I (D.R)
Section 143(3)Section 147Section 148

…th regard to objections and proceed in accordance with law in regard to assessment. The assessments are set aside for the above reasons. Before we part we may observe that the Bombay High Court in the case of Allana Cold Storage Ltd. Vs. ITO and others (2006) 287 ITR 1 has quashed the assessment where the Assessing Officer did not follow the procedure of considering the objections and dealing with the same in the order the Delhi High Court in the case of Smt. Kamlesh Sharma Vs. ITO (2006) 287 ITR 337 had set aside the assessment and directed the Assessing Officer to consider and pass a speaking order on the asses…

ITO, Bangalore vs. Sri. K.G. Vijayakumar, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 19/BANG/2014[2009-10]Status: DisposedITAT Bangalore09 Jan 2015AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri Abraham P Georgeincome-Tax Officer, Ward- 6(4), Bangalore. … Appellant Vs. Shri K.G.Vijayakumar, No.11705, Tiara Block, Prestige Montecarlo, Yelahanka, Bangalore. … Respondent Pan:Amcpk6022A & Cross Objn.No.81/Bang/2014 (In Ita No.19/Bang/2014) (Assessment Year: 2009-10) Shri K.G.Vijayakumar, Bangalore. … Cross-Objector Vs. Income-Tax Officer, Ward- 6(4), Bangalore. … Respondent Revenue By: Dr.Shankar Prasad, Jcit(Dr). Assessee By: Shri V.Srinivasan, Ca. Date Of Hearing : 30/12/2014. Date Of Pronouncement: 09/01/2015. O R D E R Per Smt. P.Madhavi Devi, Jm: The Appeal Is Filed By The Revenue & The Cross- Objections Filed By The Assessee Against The Order Of The Cit(A)–

For Appellant: Shri V.Srinivasan, CAFor Respondent: Dr.Shankar Prasad, JCIT(DR)
Section 142(1)Section 143(1)Section 148

…assessee as well as the learned Departmental Representative and in para.26 of its order has extensively dealt with the issue and has followed the decision of the Hon’ble Bombay High Court in the case of VSNL (cited supra) and also Alana Cold Storage vs. ITO (287 ITR 1) for holding that the re-assessment is bad in law for non-supply of reasons for re-opening. The relevant paragraph is reproduced hereunder for ready reference: ITA No.19 & CO 81/Bang/2014 Shri K.G.Vijayakumar. Page 6 of 8 “26. With regard to the non-furnishing of the reasons recorded by the Assessing Officer before completing the assessment, the…