Ananta Landmark (P.) Ltd. v. DCIT

131 Taxmann.com 52High Court2021#8129 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 147Section 144CSection 148Section 139Section 142Section 151Section 115A(1)(a)(ii)

Issues it is cited on

strategic investmentkelvinatorbeyond four yearsfull and true disclosuremere change of opinionsection 144c(3)tangible materialcommercial expediencyincome escaping assessmentchange of opinionsection 28reason to believe

Judgments citing Ananta Landmark (P.) Ltd. v. DCIT

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, 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…

GLOBAL GREEN COMPANY LTD.,GURGAON vs. DCIT, CIRCLE- 10(1), NEW DELHI

ITA 3899/DEL/2019[2015-16]Status: FixedITAT Delhi30 Apr 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.3898 & 3899/Del/2019 Assessment Years: 2007-08 & 2015-16 ITAs No.3910 to 3913/Del/2018 Assessment Years: 2008-09, 2012-13, 2013-14 & 2014-15 Global Green Company Ltd., Vs DCIT, First India Place, Circle-10(1), Tower-C, New Delhi. Mehrauli Road, Gurgaon, Haryana – 122 002. PAN: AAACR0635H (Appellant) (Respondent) Assessee by : Shri Yogesh Thar, Shri Ankit Aggarwal, : Ms. Akta Shah & Ms Komal Goyal, CAs Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hear…

GLOBAL GREEN COMPANY LTD.,GURGAON vs. DCIT, CIRCLE- 10(1), NEW DELHI

ITA 3898/DEL/2019[2007-08]Status: DisposedITAT Delhi30 Apr 2024AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.3898 & 3899/Del/2019 Assessment Years: 2007-08 & 2015-16 ITAs No.3910 to 3913/Del/2018 Assessment Years: 2008-09, 2012-13, 2013-14 & 2014-15 Global Green Company Ltd., Vs DCIT, First India Place, Circle-10(1), Tower-C, New Delhi. Mehrauli Road, Gurgaon, Haryana – 122 002. PAN: AAACR0635H (Appellant) (Respondent) Assessee by : Shri Yogesh Thar, Shri Ankit Aggarwal, : Ms. Akta Shah & Ms Komal Goyal, CAs Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hear…

GLOBAL GREEN COMPANY LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(1), NEW DELHI

ITA 3913/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Apr 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.3898 & 3899/Del/2019 Assessment Years: 2007-08 & 2015-16 ITAs No.3910 to 3913/Del/2018 Assessment Years: 2008-09, 2012-13, 2013-14 & 2014-15 Global Green Company Ltd., Vs DCIT, First India Place, Circle-10(1), Tower-C, New Delhi. Mehrauli Road, Gurgaon, Haryana – 122 002. PAN: AAACR0635H (Appellant) (Respondent) Assessee by : Shri Yogesh Thar, Shri Ankit Aggarwal, : Ms. Akta Shah & Ms Komal Goyal, CAs Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hear…

GLOBAL GREEN COMPANY LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(1), NEW DELHI

ITA 3912/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Apr 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.3898 & 3899/Del/2019 Assessment Years: 2007-08 & 2015-16 ITAs No.3910 to 3913/Del/2018 Assessment Years: 2008-09, 2012-13, 2013-14 & 2014-15 Global Green Company Ltd., Vs DCIT, First India Place, Circle-10(1), Tower-C, New Delhi. Mehrauli Road, Gurgaon, Haryana – 122 002. PAN: AAACR0635H (Appellant) (Respondent) Assessee by : Shri Yogesh Thar, Shri Ankit Aggarwal, : Ms. Akta Shah & Ms Komal Goyal, CAs Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hear…

GLOBAL GREEN COMPANY LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(1), NEW DELHI

ITA 3911/DEL/2018[2012-13]Status: FixedITAT Delhi30 Apr 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.3898 & 3899/Del/2019 Assessment Years: 2007-08 & 2015-16 ITAs No.3910 to 3913/Del/2018 Assessment Years: 2008-09, 2012-13, 2013-14 & 2014-15 Global Green Company Ltd., Vs DCIT, First India Place, Circle-10(1), Tower-C, New Delhi. Mehrauli Road, Gurgaon, Haryana – 122 002. PAN: AAACR0635H (Appellant) (Respondent) Assessee by : Shri Yogesh Thar, Shri Ankit Aggarwal, : Ms. Akta Shah & Ms Komal Goyal, CAs Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hear…

GLOBAL GREEN COMPANY LTD.,NEW DELHI vs. DCIT, CIRCLE- 10(1), NEW DELHI

ITA 3910/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Apr 2024AY 2008-09

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Yogesh Thar, Shri Ankit AggarwalFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.3898 & 3899/Del/2019 Assessment Years: 2007-08 & 2015-16 ITAs No.3910 to 3913/Del/2018 Assessment Years: 2008-09, 2012-13, 2013-14 & 2014-15 Global Green Company Ltd., Vs DCIT, First India Place, Circle-10(1), Tower-C, New Delhi. Mehrauli Road, Gurgaon, Haryana – 122 002. PAN: AAACR0635H (Appellant) (Respondent) Assessee by : Shri Yogesh Thar, Shri Ankit Aggarwal, : Ms. Akta Shah & Ms Komal Goyal, CAs Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hear…

KARAMSHI JETHABHAI SOMAIYA TRUST,MUMBAI vs. INCOME TAX OFFICER(EXEMPTION), MUMBAI

The appeal of the assessee is allowed

ITA 2608/MUM/2023[2009-10]Status: DisposedITAT Mumbai08 Jan 2024AY 2009-10

Bench: Kuldip Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri. K. Gopal a/w Ms. NehaFor Respondent: Shri P.D. Chougule , Sr. DR
Section 12ASection 139Section 142Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE KULDIP SINGH, JM & MS PADMAVATHY S, AM I.T.A. No. 2608/Mum/2023 (Assessment Year: 2009-10) Karamshi Jethabhai Somaiya Trust ITO Exemption- (1)(1) 45/47, Somaiya Bhavan, M.G.Road, Vs. MTNL Tel. Ex. Building, Fort, Mumbai- 400001 Cumballa Hill, Peddar Road, PAN : AAATK0474C Mumbai- 400026 Appellant) : Respondent) Appellant/Assessee by : Shri. K. Gopal a/w Ms. Neha Paranjpe Revenue/Respondent by : Shri P.D. Chougule , Sr. DR : 04.01.2024 Date of Hearing : 08.01.2024 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal is against the order o…

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3177/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3138/MUM/2019 (A.Y. 2010-11) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3177/MUM/2019 (A.Y. 2010-11) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAAC…

ACC LTD.,MUMBAI vs. ADDL CIT(LTU) , MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 3137/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER ITA.No. 3138/MUM/2019 (A.Y. 2010-11) M/s. ACC Ltd., V. Deputy CIT (LTU) 29th Floor, Centre-1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) ITA.No. 3177/MUM/2019 (A.Y. 2010-11) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAAC…

Ananta Landmark (P.) Ltd. v. DCIT (131 Taxmann.com 52) — Cited in 14 Judgments | BharatTax