Alpine Electronics Asia PTE Ltd. v. DGIT

18 Taxmann.com 246High Court2012#9701 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 10(38)Section 143(2)Section 144 Section 144B Section 147 Section 148 Section 151 Section 68

Issues it is cited on

notice under section 148 undisclosed income section 143(2)section 142(1)section 148 section 15 section 147 section 144 section 143 section 14 section 143(3)india

Judgments citing Alpine Electronics Asia PTE Ltd. v. DGIT

NIKITA KAPOOR,DELHI vs. ITO WARD-54(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 3875/DEL/2025[2016-17]Status: DisposedITAT Delhi14 Jan 2026AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 Vs Nikita Kapoor, Ito, Nfac, Delhi / C/O Raj Kumar & Ito, Ward 54(1), Associates, New Delhi L-7A (Lgf) South Extension, Parti-Ii, New Delhi – 110 049 Pan: Cgbpk7762C (Appellant) (Respondent)

Section 10(38)Section 143(2)Section 144Section 147Section 148Section 151Section 47Section 68Section 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 Vs NIKITA KAPOOR, ITO, NFAC, DELHI / C/O RAJ KUMAR & ITO, WARD 54(1), ASSOCIATES, NEW DELHI L-7A (LGF) SOUTH EXTENSION, PARTI-II, NEW DELHI – 110 049 PAN: CGBPK7762C (APPELLANT) (RESPONDENT) Appellant by Shri Raj Kumar, CA & Shri J.P. Sharma, Adv. Respondent by Ms. Harpreet Kaur Hansra, Sr. DR. 06/01/2026 Date of hearing: 14/01/2026 Date of Pronouncement: ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against t…

RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

ITA 26/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Aug 2025AY 2015-16

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

Section 10(26)Section 147Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 26/GTY/2025 Assessment Year: 2015-16 Rajulhoubienuo Angami, House No. 149, Ward-3, Block-2, Chumukedima, S.O, Dimapur, Nagaland - 797103 [PAN: AQKPA9706D] .....................…...……………....Appellant vs. National Faceless Assessment Centre, Delhi ...…..…................................. Respondent Appearances by: Assessee represented by : Smriti Sahay, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 0…

INCOME TAX OFFICER WARD 27(3) HALDIA, HALDIA vs. GOUTAM GURIA, EAST MEDINIPUR

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

ITA 1028/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA डॉ. मनीष बोरड, लेखा सदस्य एवं श्री प्रदीप कुमार चौबे, न्याधयक सदस्य के समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 1028/KOL/2023 Assessment Year: 2010-11 ITO, Ward-27(3), Haldia...........................................................Appellant Vs. Goutam Guria......................................................................Respondent [PAN: AFLPG 9942 B] Appearances: Department represented by: Arup Chatterjee, Addl. CIT. Assessee repr…

SHYAM PRODUCTS PVT. LTD.,NEW DELHI vs. ITO, WARD- 23(3), NEW DELHI

The appeal is allowed and the impugned assessment order is set aside

ITA 7457/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2022AY 2008-09

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmashyam Products Pvt Ltd. New Vs. Ito, Ward-23(3) Delhi New Delhi Appellant Respondent Pan: Aadcs0943E

Section 143(2)Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Shyam Products Pvt Ltd. New Vs. ITO, Ward-23(3) Delhi New Delhi Appellant Respondent PAN: AADCS0943E Assessee by Sh. Mukul Garg, Adv. Revenue by Shri Abhishek Kumar, Sr. DR Date of hearing: 20.10.2022 Date of pronouncement: 07.11.2022 ORDER Per Anubhav Sharma, JM : The appeal has been filed by the assessee against order dated 10/10/2017 in appeal no. 301/17-18 for assessment year 2008-09 passed by Commissioner of Income Tax (Appeal)-28, New Delhi (hereinafter re…

ACIT, CIRCLE-19(2), NEW DELHI vs. P & R INFRAPROJECTS LTD, NEW DELHI

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

ITA 4944/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Jan 2022AY 2009-10

For Appellant: Shri V.K. Agarwal, ARFor Respondent: Shri Parikshit Singh, Sr. DR

Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2009-10 ACIT, Vs P & R Infraprojects Ltd., Circle-19(2), 89, Lok Nayak Apartments, New Delhi. Sector-9, Rohini, New Delhi. PAN: AADCP6635J (Appellant) (Respondent) Assessee by : Shri V.K. Agarwal, AR Revenue by : Shri Parikshit Singh, Sr. DR Date of Hearing : 13.12.2021 Date of Pronouncement : 07.01.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the Revenue is directed against the order dated 24.11.2017 of the CIT(A)-38, New Delhi relating to asse…

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

In the result, the appeal filed by the assessee is partly allowed

ITA 1289/AHD/2016[2000-01]Status: DisposedITAT Ahmedabad06 Oct 2021AY 2000-01

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1289/Ahd/2016 िनधा"रण वष"/Asstt. Year: 2000-2001 M/S. Ambalal Sarabhai Enterprises Ltd., D.C.I.T., Wadi, Vs. Circle-1(1)(1), Vadodara-390023. Vadodara.

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Ritesh parmar, CIT.D.R

Section 139Section 139(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT, And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1289/AHD/2016 िनधा"रण वष"/Asstt. Year: 2000-2001 M/s. Ambalal Sarabhai Enterprises Ltd., D.C.I.T., Wadi, Vs. Circle-1(1)(1), Vadodara-390023. Vadodara. PAN: AABCA6893K And आयकर अपील सं./ITA No. 1593/AHD/2016 िनधा"रण वष"/Asstt. Year: 2000-2001 D.C.I.T., M/s.Ambalal Sarabhai Enterprises Circle-1(1)(1), Vs. Ltd., Vadodara. Wadi, Vadodara-390023. PAN: AABCA6893K (App…

M/S. GANAPATI BREWERIES LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the Assessee’s Appeal is allowed for statistical purposes

ITA 3236/DEL/2015[2004-05]Status: DisposedITAT Delhi22 Sept 2020AY 2004-05

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi(Through Video Conference) A.Y. : 2004-05

Section 143(2)Section 147Section 148Section 68

…ITA NO.3236/DEL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) A.Y. : 2004-05 M/S GANPATI BREWERIES Vs. ITO, WARD 12(1), LTD. NEW DELHI – 110 002 UG-03, ANSAL MAJESTIC TOWER, PLOT NO. 17, G-BLOCK, COMMERCIAL COMPLEX, VIKAS PURI, NEW DELHI – 110 018 (PAN: AABCG3123C) (Appellant) (Respondent) Assessee by Sh. Ajay Wadhwa, Advocate & Ms. Ayushi Gupta, CA Department by Sh. M. Baranwal, Sr. DR. ORDER PER H.S. SIDHU, JM: This appeal filed by the Assessee is directed against the…

SOLAR TURBINES INTERNATIONAL COMPANY (SINGAPORE BRANCH OF SOLAR TURBINES INT'L COMPANY, USA)`,BANGALORE vs. THE ASSISTANT DIRECTOR OF INCOME-TAX, DEHRADUN

In the result, all the three appeals of the assessee are allowed

ITA 2016/DEL/2015[2007-08]Status: DisposedITAT Delhi02 Apr 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri Girish Dave, AdvocateFor Respondent: Shri G.K. Dhall,CIT (Intl. Taxation)

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.2015 & 2016/Del/2015 Assessment Years: 2005-06, 2007-08 & 2010-11 M/s Solar Turbines International Co., vs Asstt. Director of Income-tax C/o Deloitte Haskins & Sells, International Taxation, Deloitte Centre, Dehradun. Anchorage II, #100/2, Richmond Road, Bangalore. PAN: AAJCS3585J (Respondent) (Appellant) Assessee by: Shri Girish Dave, Advocate Shri Sunil Bhatt, Advocate Department by: Shri G.K. Dhall,CIT (Intl. Taxation) Date of Hearing: 14.03.2…

SOLAR TURBINES INTERNATIONAL COMPANY (SINGAPORE BRANCH OF SOLAR TURBINES INT'L COMPANY, USA)`,BANGALORE vs. THE ASSISTANT DIRECTOR OF INCOME-TAX, DEHRADUN

In the result, all the three appeals of the assessee are allowed

ITA 2015/DEL/2015[2005-06]Status: DisposedITAT Delhi02 Apr 2019AY 2005-06

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri Girish Dave, AdvocateFor Respondent: Shri G.K. Dhall,CIT (Intl. Taxation)

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

M/S. SOLAR TURBINES INTERNATIONAL COMPANY,BANGALORE vs. ADIT, DEHRADUN

In the result, all the three appeals of the assessee are allowed

ITA 1985/DEL/2014[2010-11]Status: DisposedITAT Delhi02 Apr 2019AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri Girish Dave, AdvocateFor Respondent: Shri G.K. Dhall,CIT (Intl. Taxation)

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

COMMISSIONER OF INCOME TAX DELHI -I vs. ADVANCE PROJECT PVT LTD (IN THE MATTER OF AMALGAMATED CO.

ITA/372/2016HC Delhi10 Feb 2017

Bench: Framing Of Re-Assessment, No Notice Had Been Issued Under Section 143(2) Of The Income Tax Act, 1961. The Facts Necessary For The Purposes Of This Case Are That The Assessee At The Relevant Point Of Time Was M/S Maggpie Projects Ltd. Concededly That Assessee Was Amalgamated With The Appellant, In This Case I.E. M/S Advance India Projects Ltd. (In Short The Transferee Company). For Assessment Year (Ay) 2005-06, The Concerned Assessing Officer (Ao) Issued A Notice On 30.03.2012, To The Original Assessee. Just A Day Before That I.E. On 29.03.2012 This Court Had Approved An Amalgamation Scheme Whereby The Original Assessee

Section 143(2)Section 147

…$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 372/2016 PR. COMMISSIONER OF INCOME TAX DELHI –I ..... Appellant Through: Mr. P. Roychaudhury, Adv. versus ADVANCE INDIA PROJECTS LTD (IN THE MATTER OF AMALGAMATED CO. ..... Respondent Through: Mr. Salil Aggarwal and Mr. Ravi Pratap Mau, Advs. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI O R D E R % 10.02.2017 The Revenue is aggrieved by the order of the ITAT which allowed the assessee’s appeal on two grounds: (i) that the re- assessment notice was served upon a company which had ceased to be in existence; (ii) that before framing…