What is Ananta Landmark (P.) Ltd. v. DCIT authority for?

An assessment cannot be reopened under section 147 based on the same material that was available during the original assessment proceedings, especially if the Assessing Officer had already made inquiries and received explanations from the assessee. Reopening requires new tangible material, not merely a change of opinion.

How many judgments cite Ananta Landmark (P.) Ltd. v. DCIT?

14 judgments on BharatTax cite Ananta Landmark (P.) Ltd. v. DCIT (131 Taxmann.com 52), spanning 2023 to 2025.

Which sections of the Income Tax Act does Ananta Landmark (P.) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 144C, Section 148, Section 139, Section 142.

Ananta Landmark (P.) Ltd. v. DCIT (131 Taxmann.com 52)

ACIT Central Circle 7 4, Mumbai vs. Zytex Biotech Private Limited, Mumbai

The appeal of the revenue is dismissed

ITA 492/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Sept 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri, Swapnil Choudhary, Sr. DR

Section 133ASection 143(3)Section 147Section 148Section 2Section 250Section 50(2)Section 50B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 492/Mum/2025 (Assessment Year: 2014-15) ACIT CC-7(4), Zytex Biotech Private Ltd., Room No. 655, Aayakar Bhavan, 702-B, Polaris, Off Marol-Maroshi M.K. Road, Mumbai-400020. Vs. Road, Andheri East, Mumbai-400059. PAN: AAACZ2542F Appellant) : Respondent) Revenue / Appellant by : Shri, Swapnil Choudhary, Sr. DR : Shri K. Gopal & Shri Akhilesh Assessee / Respondent by Desmukh, AR Date of Hearing : 26.08.2025 Date of Pronouncement : 09.09.2025 O R D E R Per Padmavathy S, AM: This appeal by t…

ACIT, Mumbai vs. Reliance Industries Limited, Mumbai

In the result, the appeal of the Revenue is dismissed whereas the cross-objection of the assessee is allowed

ITA 3705/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Apr 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2014-15 Acit, Reliance Industries Ltd., Room No. 559, 5Th Floor, 3Rd Floor Maker Chamber Iv, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. Pan No. Aaacr 5055 K Appellant Respondent

For Appellant: Mr. Madhur Agarwal/Ms. MokshaFor Respondent: Ms. Sanyogita Nagpal, CIT-DR

Section 10ASection 115JSection 144BSection 144CSection 147Section 801B(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2014-15 ACIT, Reliance Industries Ltd., Room No. 559, 5th floor, 3rd floor Maker Chamber IV, Aayakar Bhavan, New Marine Vs. Nariman Point, S.O. Lines, Mumbai-400021. Mumbai-400020. PAN NO. AAACR 5055 K Appellant Respondent CO No. 153/MUM/2024 (Arising out of ITA No. 3705/MUM/2024) Assessment Year: 2014-15 Reliance Industries Ltd., ACIT, Circle-3(4), 3rd floor Maker Chamber IV, Room No. 559, 5th floor, Aayakar Nariman Point, S.O. Vs. Bhavan, New…

DCIT It 3 3 2 Mumbai, Mumbai vs. Pramarica Aspf II Cyprus Holding Ltd, Ctprus

The appeal of the revenue is dismissed

ITA 3041/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Jan 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Ms. Hirali Desai/ Shri YogeshFor Respondent: Shri Krishna Kumar, Sr. DR

Section 115A(1)(a)Section 143(1)Section 144CSection 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 3041/Mum/2024 (Assessment Year: 2013-14) Dy. Commissioner of Income Pramarica ASPF II Cyprus Tax (IT)-3(3)(2), Holding Ltd. 1607, Air India Building, C/O Price Water House Coopers Pvt. Ltd., Tower C, 18th Floor, Nariman Point, Vs. Mumbai-400021. Building No. 10 DLF, Cyber City, Gurugram-122002. PAN : AAECP5087H Appellant) : Respondent) C.O. No. 168/Mum/2024 (Assessment Year: 2013-14) Pramarica ASPF II Cyprus Dy. Commissioner of Income Holding Ltd. Tax (IT)-3(3)(2), C/O Price Water House…

DCIT It 332 Mumbai, Income Tax vs. Pramarica Aspf II Cyprus Holding Ltd, Cyprus

The appeal of the revenue is dismissed

ITA 3040/MUM/2024[2015-16]Status: DisposedITAT Mumbai07 Jan 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Ms. Hirali Desai/ Shri YogeshFor Respondent: Shri Krishna Kumar, Sr. DR

Section 115A(1)(a)Section 143(1)Section 144CSection 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 3041/Mum/2024 (Assessment Year: 2013-14) Dy. Commissioner of Income Pramarica ASPF II Cyprus Tax (IT)-3(3)(2), Holding Ltd. 1607, Air India Building, C/O Price Water House Coopers Pvt. Ltd., Tower C, 18th Floor, Nariman Point, Vs. Mumbai-400021. Building No. 10 DLF, Cyber City, Gurugram-122002. PAN : AAECP5087H Appellant) : Respondent) C.O. No. 168/Mum/2024 (Assessment Year: 2013-14) Pramarica ASPF II Cyprus Dy. Commissioner of Income Holding Ltd. Tax (IT)-3(3)(2), C/O Price Water House…

R R Paints Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 15(3)(1), Mumbai

The appeal is partly allowed

ITA 1112/MUM/2024[2012-2013]Status: DisposedITAT Mumbai05 Dec 2024AY 2012-2013

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri R.R. Makwana, Sr. DR

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 1112/Mum/2024 (Assessment Year: 2012-13) R R Paints Private Ltd. DCIT, Circle-15(3)(1), B-24,25,38, Minarva Industrial Aayakar Bhavan, M.K. Rod, Estate, Off P. K. Road, Mulund, Vs. Mumbai-400020. West), Mumbai-400078. PAN : AAACR3490E Appellant) : Respondent) : Shri Satish Modi, AR Appellant /Assessee by : Shri R.R. Makwana, Sr. DR Revenue / Respondent by Date of Hearing : 28.11.2024 Date of Pronouncement : 05.12.2024 O R D E R Per Padmavathy S, AM: This appeal by the assessee is agains…