Areva T & D India Ltd. v. ACIT

165 Taxmann 123High Court2007#14579 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Judgments citing Areva T & D India Ltd. v. ACIT

Sri.Lakshmana, Bangalore vs. The Income Tax Officer Ward-3(2)(3), Bangalore

In the result, appeal by the assessee is allowed

ITA 382/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Jul 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2009-10 Shri. Lakshmana, Vs. Ito, S/O. Late Chikkathimmaiah, Ward – 3(2)(3), Kanminike Village, Kengeri Hobli, Bengaluru. Bengaluru South Taluk Bengaluru – 560 039. Pan : Apppl 7076 K Appellant Respondent Appellant By : Shri. Ravishankar, Advocate Respondent By : Smt. R. Premi, Jcit(Dr)(Itat), Bengaluru Date Of Hearing : 20.07.2021 Date Of Pronouncement : 28.07.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 01.12.2017 Of Cit(A)-3, Bengaluru, Relating To Assessment Year 2009-10. The Assessee Raised Several Grounds Of Appeal. We Deem It Appropriate To Take Up For Consideration The Issue With Regard To The Validity Of The Order Of Reassessment Passed In This Case On The Ground That The Ao Has Not Disposed Off The Objections With Regard To Validity Of Reopening Of Assessment Under Section 148 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) & The Action Of The Ao In This Regard Is Allegedly Contrary To The Law Laid Down By The Hon’Ble Supreme Court In The Case Of Gkn Page 2 Of 7

For Appellant: Shri. Ravishankar, AdvocateFor Respondent: Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru

Section 143(3)Section 147Section 148Section 2(14)Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2009-10 Shri. Lakshmana, Vs. ITO, S/o. Late Chikkathimmaiah, Ward – 3(2)(3), Kanminike Village, Kengeri Hobli, Bengaluru. Bengaluru South Taluk Bengaluru – 560 039. PAN : APPPL 7076 K APPELLANT RESPONDENT Appellant by : Shri. Ravishankar, Advocate Respondent by : Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru Date of hearing : 20.07.2021 Date of Pronouncement : 28.07.2021 O R D E R Per N.V. Vasudevan, Vice President This is an appeal by the assessee against t…

DCIT, Circle - 3(1), Kolkata vs. M/S. the Peerless General Finance & Investment Co. Ltd., Kolkata

In the result, the appeal of Revenue is dismissed

ITA 1005/KOL/2019[2008-09]Status: DisposedITAT Kolkata03 Dec 2020AY 2008-09

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…1 Peerless General Finance & Investment Co. Ltd. AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 1005/Kol/2019 Assessment Year: 2008-09 Deputy Commissioner of Income-tax, Vs. The Peerless General Finance & Circle-3(1), Kolkata. Investment Co. Ltd. (PAN: AABCT3043L) Appellant Respondent Date of Hearing (Virtual) 26.11.2020 Date of Pronouncement 03.12.2020 For the Appellant Shri Jayanta Khanra, JCIT…

M/S. Ranka N Ranka Infrastructure Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle 5(1)(1), Bengaluru

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 2234/BANG/2018[2009-10]Status: DisposedITAT Bangalore15 Mar 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadale & M/S. Ranka N Ranka Infrastructure Pvt. Ltd. 3Rd Floor, Ranka Chambers, No.31, Cunningham Road, Bengaluru-560052. Pan: Aadcr 9181 M … Appellant Vs. Assistant Commissioner Of Income-Tax, Circle 5(1)(1), Bengaluru. … Respondent Appellant By : Smt.Suman Lunkar, Ca. Respondent By : Shri R.N.Siddappaji, Addl.Cit(Dr) Date Of Hearing: 07/03/2019 Date Of Pronouncement: 15/03/2019 O R D E R Per Pavan Kumar Gadale, Jm : These Are The Appeals Filed By The Assessee Against Different Orders Of The Cit(A) For The Assessment Years 2009-10 & 2013-14. Since The Grounds Of Appeals Are Similar In Both The Assessment Years, They Are Clubbed & Heard Together & Consolidated Order Is Passed.

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Shri R.N.Siddappaji, Addl.CIT(DR)

Section 143(2)Section 143(3)Section 147Section 148Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BENGALURU BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER and M/s. Ranka N Ranka Infrastructure Pvt. Ltd. 3rd floor, Ranka Chambers, No.31, Cunningham Road, Bengaluru-560052. PAN: AADCR 9181 M … Appellant Vs. Assistant Commissioner of Income-tax, Circle 5(1)(1), Bengaluru. … Respondent Appellant by : Smt.Suman Lunkar, CA. Respondent by : Shri R.N.Siddappaji, Addl.CIT(DR) Date of hearing: 07/03/2019 Date of pronouncement: 15/03/2019 O R D E R Per PAVAN KUMAR GADALE, JM : These are the appeals filed by the assessee against dif…

Deputy Commissioner of Income Tax - 7 (2) (1), Bengaluru vs. M/S Eagleton Property Holdings, Bengaluru

In the result, the appeal filed by the revenue is dismissed as infructuous and the C

ITA 1584/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Mar 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2007-08 M/S. Eagleton Property Holdings, The Dcit, #2581, 9Th Main Road, Bsk 2Nd Stage, Circle – 7 (2) (1), Vs. Bangalore. Bangalore – 560 070. Pan: Aabfe9867C Appellant Respondent & C.O. No. 111/Bang/2018 (In Ita No. 1584/Bang/2018) (By Assessee) Assessee By : Shri V. Sridhar, Ca Revenue By : Shri R.N. Siddappaji, Addl. Cit (Dr) Date Of Hearing : 06.03.2019 Date Of Pronouncement : 15.03.2019 O R D E R Per Shri A.K. Garodiathis Appeal Is Filed By The Revenue & The C.O. Is Filed By The Assessee & These Are Directed Against The Order Of Ld. Cit (A)-10, Bangalore Dated 23.02.2018 For Assessment Year 2007-08. 2. The Grounds Raised By The Revenue In Its Appeal Are As Under. “1. The Order Of The Learned Cit(A) Is Opposed To Law & Facts Of The Case. 2. "The Cit(A) Erred In Circumstances Of The Case & In Law In Opining That The Assessee Is A Developer & Not A Contractor Without Appreciating The Fact That The Assessee Has Entered Into Construction Agreements With Each Individual Owners & Hence The Assessee Is Only A Building Contractor & Not A Developer & Builder". 3. "Whether On The Facts & Circumstances Of The Case, The Cit(A) Was Justified In Law In Allowing The Appeal On Proportionate Basis In Respect Of Units Having Built Up Area Of Less Than Or Equal To 1500 Sq Ft"? 4. "Whether On The Facts & Circumstances Of The Case, The Cit(A) Was Justified In Law In Rejecting The District Valuation Officer'S Report & Directing The Ao To Take Details Of Measurements Of Individual

For Appellant: Shri V. Sridhar, CAFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)

Section 143(3)Section 801Section 801B(10)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year : 2007-08 M/s. Eagleton Property Holdings, The DCIT, #2581, 9th Main Road, BSK 2nd Stage, Circle – 7 (2) (1), vs. Bangalore. Bangalore – 560 070. PAN: AABFE9867C APPELLANT RESPONDENT & C.O. No. 111/Bang/2018 (in ITA No. 1584/Bang/2018) (By Assessee) Assessee by : Shri V. Sridhar, CA Revenue by : Shri R.N. Siddappaji, Addl. CIT (DR) Date of hearing : 06.03.2019 Date of Pronouncement : 15.03.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This a…

D.C.I.T Cir - 11, Kolkata vs. M/S Philips Electronics India Ltd, Kolkata

In the result, the appeal filed by assessee is allowed and that of Revenue stands dismissed

ITA 1294/KOL/2013[2007-08]Status: DisposedITAT Kolkata20 Jul 2016AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 234CSection 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.1169 & 1294/Kol/2013 Assessment Year:2007-08 Philips Electronics India DCIT, Circle-11 बनाम Ltd., 7, Justice Chandra Kolkata-700 069 / V/s. Madhab Road, Kolkata-700 020 [PAN No.AABCP 9487 A] बनाम DCIT, Circle-11 M/s Philips Electronics / V/s. P-7, Chowringhee Square, India Ltd. Kolkata-700 069 7, Justice Ch. Mahadeb Road, Kolkata-700 020 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri D.S. Damle, FCA आवेदक क" ओर से/By Assessee Shri G. Mallikarjune, CIT-D…

Philips Electronics India Ltd., Kolkata vs. D.C.I.T Cir - 11, Kolkata

In the result, the appeal filed by assessee is allowed and that of Revenue stands dismissed

ITA 1169/KOL/2013[2007-08]Status: DisposedITAT Kolkata20 Jul 2016AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 154Section 234CSection 54E

Asst CIT Cen Cir 3, Thane vs. Prakash Gunajisawardekar, Thane

The appeal of the Revenue is dismissed

ITA 6642/MUM/2014[2009-10]Status: DisposedITAT Mumbai09 Jun 2016AY 2009-10

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2009-10 Acit, Circle-3, Prakash Gunaji Room No.02, 6Th Floor, Sawardekar, बनाम/ Ashar It Park,B-Wing, 102/B, Atlanata Vs. Wagle Indl. Estate, Hiranandani Estate, Thane(W)-400602 B.G. Road, Patlipada, Thane(W)-400607 Pan No. Aadps1088B (राज"व /Revenue) ("नधा"रती /Assessee)

Section 143(3)Section 45Section 54E

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ सी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जोिग"दर "सह, "याियक सद"य एवं "ी राजे"", लेखा सद"य, के सम" । Before Shri Joginder Singh, Judicial Member and Shri Rajendra, Accountant Member Assessment Year-2009-10 ACIT, Circle-3, Prakash Gunaji Room No.02, 6th Floor, Sawardekar, बनाम/ Ashar IT Park,B-Wing, 102/B, Atlanata Vs. Wagle Indl. Estate, Hiranandani Estate, Thane(W)-400602 B.G. Road, Patlipada, Thane(W)-400607 PAN No. AADPS1088B (राज"व /Revenue) ("नधा"रती /Assessee) राज"व क" ओर से / Revenue by Dr. Darsi Suman Ratnam-DR "नधा"रती क" ओर से / A…