Anil Shah v. ACIT

162 Taxmann 39Reported decision2007#5063 most cited
23

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

Issues it is cited on

Judgments citing Anil Shah v. ACIT

M/S. DOIT CREATIONS (INDIA) PVT. LTD,MUMBAI vs. PR. COMM OF INCOME TAX , CENTRAL CIRCLE-3, MUMBAI

In the result, the appeal of the assessee is partly allowed and additional ground of appeal filed by the assessee is dismissed

ITA 1354/MUM/2022[2015-16]Status: DisposedITAT Mumbai23 Aug 2023AY 2015-16

Bench: Shri Amit Shukla & Shri Amarjit Singhdoit Creations (India) Vs. Principal Commissioner Private Limited Of Income Tax, Central 307 & 308, 3Rd Floor,, Circle 3, Room No. 1901, Midas, Sahar Plaza, 19Th Floor, Air India Andheri (East) Building, Nariman Point, Mumbai – 400 069 Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcd8695A Appellant .. Respondent [ Appellant By : Dharan Gandhi Respondent By : Neena Jeph Date Of Hearing 27.07.2023 Date Of Pronouncement 23.07.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Pcit(Central), Mumbai -3, Dated 31.03.2022 For A.Y. 2015-16. The Assessee Has Raised The Following Grounds Before Us: “1. On The Facts & Circumstances Of The Case & In Law, The Hon'Ble Pr.Cit Central - 3 (Herein After Referred As 'Pcit) Erred In Invoking Provisions Of Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred As 'The Act') By Issuing The Notice Inspite Of The Fact That Assessment U/S. 143(3) & U/S 143(3) R.Ws 147 Of The Act Has Been Completed After Due Examination & Application Of Mind While Framing The Assessment Order U/S 143(3) & U/S 143(3) Rws 147 Of The Act. Further Order U/S 263 Is Also Passed Merely Setting Aside The Assessment To The File Of The Learned Assessing Officer To Conduct Proper Inquiry Which Is Unjustified. It Is Therefore Submitted That The Order Passed U/S 263 Should Be Cancelled.

For Appellant: Dharan GandhiFor Respondent: Neena Jeph
Section 143(3)Section 147Section 148Section 263Section 56(2)(viib)

…P a g e | 1 Doit Creations (India) Pvt.ltd. Vs. Pr.CIT,CC-3 IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Doit Creations (India) Vs. Principal Commissioner Private Limited of Income Tax, Central 307 & 308, 3rd Floor,, Circle 3, Room No. 1901, Midas, Sahar Plaza, 19th Floor, Air India Andheri (East) Building, Nariman Point, Mumbai – 400 069 Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCD8695A Appellant .. Respondent [ Appellant by : Dharan Gandhi Respondent by : Neena Jeph Date of Hearing 27.07.2023 Date of…

M/S. BHAGABATI BUILD & CONSTRUCTIONS PVT. LTD.,CUTTACK vs. PRINCIPAL CIT-1, BHUBANESWAR

In the result, appeal of the assessee is allowed

ITA 57/CTK/2021[2016-17]Status: DisposedITAT Cuttack29 Mar 2022AY 2016-17

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2016-17 M/S. M/S. Bhagbati Bhagbati Build Build & & Vs. Pr. Cit,-1, Bhubaneswar 1, Bhubaneswar Constructions Pvt Ltd., At: Constructions Pvt Ltd., At: Madhupatna, Po: Link Road, Ps: Madhupatna, Po: Link Road, Ps: Madhupatna, Cuttack Madhupatna, Cuttack Pan/Gir No. No.Aaecb 1801 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena Sandeep Kumar Jena, Ar Revenue By : Shri Manoj Kumar Goutam, Manoj Kumar Goutam, Cit (Dr) Date Of Hearing : 8/3/ 20 / 2022 Date Of Pronouncement : 29 / /3/2022 O R D E R Per C.M.Garg G, Jm

For Appellant: Shri Sandeep Kumar JenaFor Respondent: Shri Manoj Kumar Goutam
Section 142(1)Section 143(3)Section 263Section 32Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/ S/SHRI CHANDRA MOHAN GARG, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2016-17 M/s. M/s. Bhagbati Bhagbati Build Build & & Vs. Pr. CIT,-1, Bhubaneswar 1, Bhubaneswar Constructions Pvt Ltd., At: Constructions Pvt Ltd., At: Madhupatna, PO: Link Road, PS: Madhupatna, PO: Link Road, PS: Madhupatna, Cuttack Madhupatna, Cuttack PAN/GIR No. No.AAECB 1801 D (Appellant (A…

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