Aroni Commercials Limited v. Dy.CIT

44 Taxmann.com 304High Court2014#3592 most cited

What is Aroni Commercials Limited v. Dy.CIT authority for?

When an Assessing Officer raises a query during assessment proceedings and the assessee provides a reply, it is presumed that the AO considered the query and was satisfied with the reply. The assessment order does not need to explicitly discuss every query and response.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Aroni Commercials Limited v. Dy.CIT · section 148 · assessment proceedings · query raised · assessee replied · AO satisfied · deemed accepted · assessment order discussion

Also reported as

224 Taxmann 13

Sections most often in play

Section 148Section 143(3)Section 147Section 263Section 142(1)Section 139(1)Section 143(2)Section 144B

Issues it is cited on

section 263ofsection 80hhc(3)inadequate enquirysection 159section 2(47)(v)section 17(2)revision under section 263mere change of opinionlack of enquirysection 53asection 263(1)section 53

Judgments citing Aroni Commercials Limited v. Dy.CIT

Balalji Lifestyle Realtors P.Ltd, Mumbai vs. ACIT Cen Cir 7(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3172/MUM/2017[2009-10]Status: DisposedITAT Mumbai29 Nov 2023AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Prashant Maharishi, Am आयकर अपील सं/ I.T.A. No.3172/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2009-10) M/S. Balaji Lifestyle बिधम/ Acit, Central Circle-7(1) Realtors Pvt. Ltd. Mumbai. Vs. 118/120, Ashoka House Zaveri Baazar, Mumbai- 400002. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aadcb0234H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri N. M. Porwal (Adv) Revenue By: Shri Ashok Kumar Ambastha (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 01/11/2023 घोषणा की तारीख /Date Of Pronouncement: 29/11/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-49, Mumbai Dated 02.03.2017 For The Assessment Year 2009-10. 2. Ground No. 1 Is General In Nature So Does Not Require Any Adjudication.

For Appellant: Shri N. M. Porwal (Adv)For Respondent: Shri Ashok Kumar Ambastha (Sr
Section 143(2)Section 147Section 148Section 153ASection 288ASection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI PRASHANT MAHARISHI, AM आयकर अपील सं/ I.T.A. No.3172/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2009-10) M/s. Balaji Lifestyle बिधम/ ACIT, Central Circle-7(1) Realtors Pvt. Ltd. Mumbai. Vs. 118/120, Ashoka House Zaveri Baazar, Mumbai- 400002. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AADCB0234H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri N. M. Porwal (Adv) Revenue by: Shri Ashok Kumar Ambastha (Sr. AR) सुनवाई की तारीख / Date of Hearing: 01/11/2023 घोषणा की तारीख /Date of Pronouncement: 29/11/20…

Khed Economic Infrastructure Pvt Ld, Pune vs. Deputy Commissioner of Income Tax, Circle-14, Pune

Appeals are allowed in above terms

ITA 923/PUN/2023[2011-12]Status: DisposedITAT Pune25 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.923/PUN./2023 Assessment Years 2011-2012 Khed Economic Infrastructure Pvt. Ltd., The DCIT, Circle-14, Level-4, Amar Avinash Aayakar Sadan, Bodhi Corporate Plaza, S.No.11, Tower, 548/2B, Salisbury 11/1 to 11/4, Plot No.D/2, Park, Gultekdi, Atur Bund Garden Road, Pune. vs. Sangtani Park, Lane No.1, PIN – 411 001 Pune – 411 037. PAN AADCK2683F Maharashtra. Maharashtra. (Appellant) (Respondent) I.T.A.No.924/PUN./2023 Assessment Year 2012-2013 Khed Economic…

Khed Economic Infrastructure Pvt Ltd, Pune vs. Income Tax Officer, Ward-14(2), Pune

Appeals are allowed in above terms

ITA 925/PUN/2023[2013-14]Status: DisposedITAT Pune23 Oct 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.923/PUN./2023 Assessment Years 2011-2012 Khed Economic Infrastructure Pvt. Ltd., The DCIT, Circle-14, Level-4, Amar Avinash Aayakar Sadan, Bodhi Corporate Plaza, S.No.11, Tower, 548/2B, Salisbury 11/1 to 11/4, Plot No.D/2, Park, Gultekdi, Atur Bund Garden Road, Pune. vs. Sangtani Park, Lane No.1, PIN – 411 001 Pune – 411 037. PAN AADCK2683F Maharashtra. Maharashtra. (Appellant) (Respondent) I.T.A.No.924/PUN./2023 Assessment Year 2012-2013 Khed Economic…

Khed Economic Infrastructure Pvt Ltd, Pune vs. Income Tax Officer, Ward-14(1), Pune

Appeals are allowed in above terms

ITA 924/PUN/2023[2012-13]Status: DisposedITAT Pune23 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.923/PUN./2023 Assessment Years 2011-2012 Khed Economic Infrastructure Pvt. Ltd., The DCIT, Circle-14, Level-4, Amar Avinash Aayakar Sadan, Bodhi Corporate Plaza, S.No.11, Tower, 548/2B, Salisbury 11/1 to 11/4, Plot No.D/2, Park, Gultekdi, Atur Bund Garden Road, Pune. vs. Sangtani Park, Lane No.1, PIN – 411 001 Pune – 411 037. PAN AADCK2683F Maharashtra. Maharashtra. (Appellant) (Respondent) I.T.A.No.924/PUN./2023 Assessment Year 2012-2013 Khed Economic…

Dy. Commissioner of Income Tax, Circle-17(1), Hyderabad vs. Drs Logistics Private Limited, Secunderabad

In the result, the appeal of the Revenue is dismissed

ITA 1718/HYD/2018[2008-09]Status: DisposedITAT Hyderabad17 Oct 2023AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri KC DevdasFor Respondent: Shri K. Madhusudan. Sr. AR
Section 133ASection 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं / ITA No.1718/Hyd/2018 (निर्धारण वर्ष / Assessment Year: 2008-09) The Deputy Commissioner of M/s. DRS Logistics Private Income Tax, Vs. Limited, Circle – 17(1), Secunderabad. Hyderabad. PAN : AAACD7182R अपीलार्थीर्थी / Assessee प्रत्‍यर्थी / Respondent निर्धारितीती द्वारा /Assessee by: Shri KC Devdas. राजस्‍व द्वारा/Revenue by: Shri K. Madhusudan. Sr. AR ई की तारीखरीख/Date of hearing: 26.09.2023 सुनवाई की तारीखरीख/Pro…

Dy Commissioner of Income Tax (Exemption)-2(1), Mumbai vs. Nela Trust, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2966/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 May 2023AY 2019-20

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit (Exemption) – 2(1) V. Neia Trust Room No. 608, 6Th Floor C/O. Ecgc Of India Mtnl Building, Cumballa Hill 10Th Floor, Express Tower Mumbai - 400026 Nariman Point Mumbai – 400021 Pan: Aaatn9999F (Appellant) (Respondent)

Section 11Section 12ASection 143(1)Section 143(2)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER DCIT (Exemption) – 2(1) v. NEIA Trust Room No. 608, 6th Floor C/o. ECGC of India MTNL Building, Cumballa Hill 10th Floor, Express Tower Mumbai - 400026 Nariman Point Mumbai – 400021 PAN: AAATN9999F (Appellant) (Respondent) Assessee Represented by : Ms. Aarti Visanji Department Represented by : Dr. Mahesh Akhade Date of Hearing : 01.03.2023 Date of Pronouncement : 02.05.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the revenue…

M/S. Symphony, Mumbai vs. DCIT Cent. Cir -8(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1965/MUM/2021[2012-13]Status: DisposedITAT Mumbai27 Feb 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.1965/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) M/S. Symphony बिधम/ Dcit, Central Circle-8(2) Skyline Wealth Space Bld, 6Th Floor, Room No. 658, Vs. First Floor, Skyline Oasis Aayakar Bhavan, Compound Premier Road, Maharshi Karve Road, Vidyavihar (West), Mumbai-400020. Mumbai-400086. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Abgf8562C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Naresh Jain Revenue By: Shri Abi Rama Karthikeyan (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 28/12/2022 घोषणा की तारीख /Date Of Pronouncement: 27/02/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-50, Mumbai Dated 23.09.2021 For The Assessment Year 2012-13. 2. By Raising The Ground No. 1 To 4, The Assessee Has Challenged The Legality/Validity Of The Reopening Of Assessment For Ay. 2012-13. Ground No. 1 To 4 Is As Under: - “1. That On The Facts & Circumstances Of The Case & In Law, The Ld. Ao Erred In Reopening The Assessment U/S 148 & Completing The Assessment U/S 147. 2. That On The Facts & Circumstances Of The Case & In Law, The Ld. Ao Erred In Reopening The Assessment U/S 148 On The Basis Of Information On Record & Without Any New Information.

For Appellant: Shri Naresh JainFor Respondent: Shri Abi Rama Karthikeyan (Sr
Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.1965/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2012-13) M/s. Symphony बिधम/ DCIT, Central Circle-8(2) Skyline Wealth Space Bld, 6th Floor, Room No. 658, Vs. First Floor, Skyline Oasis Aayakar Bhavan, Compound Premier Road, Maharshi Karve Road, Vidyavihar (West), Mumbai-400020. Mumbai-400086. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : ABGF8562C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Naresh Jain Revenue by: Shri Abi Rama Karthikeyan (Sr. AR) सुनवाई…

Naresh Kumar Arora, Jaipur vs. DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 259/JPR/2022[2013-14]Status: DisposedITAT Jaipur21 Sept 2022AY 2013-14
For Appellant: Shri C.L. Yadav, CA shri Rajendra Sisodia,AdvFor Respondent: Shri Sanajy Dhariwal, CIT-DR
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

…1 NARESH KUMAR ARORA VS DCIT , CIRCLE-6, JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 259/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Naresh Kumar Arora The DCIT C-242, Malviya Nagar Vs. Circle-6 Jaipur – 302 016 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPA 5970 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C…

Gagandeep Maan, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal filed by the assessee is partly allowed and the appeal by the Revenue is dismissed

ITA 656/PUN/2017[2009-10]Status: DisposedITAT Pune23 May 2018AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri V.L. JainFor Respondent: Smt. Nirupama Kotru
Section 143(3)Section 148

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.656/PUN/2017 ननधाारण र्वर्ा / Assessment Year : 2009-10 Gagandeep Maan, 383, Bhawani Peth, Padumji Paradise, B-1, Pune – 411042 PAN : AFFPM6175A .......अऩीऱाथी / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, Circle – 5, Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1078/PUN/2017 ननधाारण र्वर्ा / Assessment Year : 2009-10 Income…

Income-Tax Officer, Pune vs. Shri Gagandeep Amarpal Maan, Pune

In the result, the appeal filed by the assessee is partly allowed and the appeal by the Revenue is dismissed

ITA 1078/PUN/2017[2009-10]Status: DisposedITAT Pune23 May 2018AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri V.L. JainFor Respondent: Smt. Nirupama Kotru
Section 143(3)Section 148

…आयकर अऩीऱीय अधधकरण “बी” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष । BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.656/PUN/2017 ननधाारण र्वर्ा / Assessment Year : 2009-10 Gagandeep Maan, 383, Bhawani Peth, Padumji Paradise, B-1, Pune – 411042 PAN : AFFPM6175A .......अऩीऱाथी / Appellant बनाम / V/s. The Dy. Commissioner of Income Tax, Circle – 5, Pune ……प्रत्यथी / Respondent आयकर अऩीऱ सं. / ITA No.1078/PUN/2017 ननधाारण र्वर्ा / Assessment Year : 2009-10 Income…

Deputy Commissioner of Income-Tax vs. P3 Properties, Pune

In the result, both the appeals by the Revenue are dismissed

ITA 392/PUN/2016[2009-10]Status: DisposedITAT Pune04 May 2018AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil Pathak &For Respondent: Shri Achal Sharma
Section 132Section 147Section 148Section 153ASection 80I

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA Nos.391 & 392/PUN/2016 यनधाारण वषा / Assessment Years : 2008-09 & 2009-10 Dy. Commissioner of Income Tax, Central Circle – 1(1), Pune .......अऩीऱाथी / Appellant बनाम / V/s. P3 Properties, 504, Corporate Plaza, Next to Chaturshingi Temple, Pune – 411016 PAN : AAIFP1712G ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak & Shri Suhas P. Bora Reven…

Deputy Commissioner of Income-Tax vs. P3 Properties, Pune

In the result, both the appeals by the Revenue are dismissed

ITA 391/PUN/2016[2008-09]Status: DisposedITAT Pune04 May 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Nikhil Pathak &For Respondent: Shri Achal Sharma
Section 132Section 147Section 148Section 153ASection 80I

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA Nos.391 & 392/PUN/2016 यनधाारण वषा / Assessment Years : 2008-09 & 2009-10 Dy. Commissioner of Income Tax, Central Circle – 1(1), Pune .......अऩीऱाथी / Appellant बनाम / V/s. P3 Properties, 504, Corporate Plaza, Next to Chaturshingi Temple, Pune – 411016 PAN : AAIFP1712G ……प्रत्यथी / Respondent Assessee by : Shri Nikhil Pathak & Shri Suhas P. Bora Reven…

Vasudev Dewani, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed as indicated above

ITA 765/JPR/2016[2009-10]Status: DisposedITAT Jaipur13 Apr 2017AY 2009-10
For Appellant: Shri Sandeep Jhanwar, CAFor Respondent: Smt. Poonam Rai, DCIT-. DR
Section 131Section 143(3)Section 147Section 148Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 765/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke M/s. Vasudev Dewani The ITO Vs. B-17, Sansar Chand Road Ward- 3(4) Outside Chandpole Bazar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABRPD 4077 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri Sandeep Jhanwar, CA jktLo dh vksj ls@ Revenue by :Smt. Poonam Rai, DCIT-. DR lquokbZ dh rkjh[k@ Date of Hearing…