Asian Paints Ltd. v. Dy.CIT

329 ITR 547High Court2010#10528 most cited

What is Asian Paints Ltd. v. Dy.CIT authority for?

A reassessment framed by the Assessing Officer without objectively considering all objections raised by the assessee is liable to be quashed. The Assessing Officer must pass a separate order dealing with the objections, and merely disposing of them in the assessment order is not sufficient compliance.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Also referred to as

Asian Paints Ltd. v. Dy.CIT · 329 ITR 547 · non-speaking order · quashed reassessment · disposal of objections · separate order for objections · GKN Driveshafts procedure

Sections most often in play

Section 142(1)Section 143(3)Section 144BSection 147Section 148Section 35(1)(ii)Section 80G

Judgments citing Asian Paints Ltd. v. Dy.CIT

Vijay Vinod Duragkar, Nagpur vs. Income Tax Officer Ward 4(4), Nagpur

In the result, appeal filed by the assessee is partly allowed

ITA 339/NAG/2023[2015-16]Status: DisposedITAT Nagpur18 Nov 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Abhay Y. Marathe
Section 148Section 56(2)(vii)Section 69

…e been done without objectively considering all the objections of the Appellant and which can at best be deemed to be a non-speaking order. 9 Vijaya Vinod Duragkar 23.9. The Hon'ble Bombay High Court IOT Infrastructure and Eng. Services Ltd. Vs. ACIT (2010) 329 ITR 547 (Bom)held that reassessment framed by the AO without disposing of the primary objection raised by the assessee to the issue of reassessment, notice issued by him was liable to be quashed. 23.10. The Hon'ble Bombay High Court in Fomento Hotels and Resorts Ltd. Vs. ACIT has held that It is mandatory for the AO to follow the procedure laid down in G…

Pooja Hardware Pvt. Ltd., Mumbai vs. ACIT - 13 (1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3712/MUM/2018[2012-13]Status: DisposedITAT Mumbai26 Feb 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13

For Appellant: Mr. Vipul Joshi &For Respondent: Mr. H.M. Bhatt, Sr. DR
Section 147Section 35Section 35(1)(i)Section 35(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2012-13 M/s Pooja Hardware Pvt. Ltd., The Assistant Commissioner of Flat No. A-102, Sai Darshan Bldg. Income Tax-13(1)(1), Vs. No. 10, Prem Nagar, Off. S.V. Road, Aayakar Bhavan, M.K. Marg, Borivali (W), Mumbai-400020. Mumbai-400092. PAN NO. AAECP 2624 G Appellant Respondent Assessee by : Mr. Vipul Joshi & Ms. Dinkle Hariya Revenue by : Mr. H.M. Bhatt, Sr. DR Date of Hearing : 15/02/2024 : Date of pronouncement 26/02/2024 ORDER PER OM PR…

Deputy Commissioner of Income Tax Circle-6(2)(1), Bangalore vs. Sri C Gangadhara Murthy, Bangalore

In the result, the appeals filed by the Revenue for assessment years 2009-2010, 2010-2011 and 2011-2012 are allowed for statistical purposes

ITA 2399/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 Nov 2021AY 2011-12

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.V.Chandrasekhar, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2397/Bang/2018 : Asst.Year 2009-2010 ITA No.2398/Bang/2018 : Asst.Year 2010-2011 ITA No.2399/Bang/2018 : Asst.Year 2011-2012 The Deputy Commissioner of Sri C Gangadhara Murthy Income-tax, Circle 6(2)(1) No.322, 3rd A Cross, 2nd Block v. Bangalore. 3rd Stage, Basaveshwaranagar Bangalore – 560 079 PAN : AGIPG2668N. (Appellant) (Respondent) Appellant by : Sri.V.Chandrasekhar, Advocate Respondent by : Sri.Sumer Singh Meena, CIT-DR Date of Pronouncement : 30.11.2021 Date of Hearing : 25…

Deputy Commissioner of Income Tax Circle-6(2)(1), Bangalore vs. Sri C Gangadhara Murthy, Bangalore

In the result, the appeals filed by the Revenue for assessment years 2009-2010, 2010-2011 and 2011-2012 are allowed for statistical purposes

ITA 2398/BANG/2018[2010-11]Status: DisposedITAT Bangalore30 Nov 2021AY 2010-11

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.V.Chandrasekhar, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2397/Bang/2018 : Asst.Year 2009-2010 ITA No.2398/Bang/2018 : Asst.Year 2010-2011 ITA No.2399/Bang/2018 : Asst.Year 2011-2012 The Deputy Commissioner of Sri C Gangadhara Murthy Income-tax, Circle 6(2)(1) No.322, 3rd A Cross, 2nd Block v. Bangalore. 3rd Stage, Basaveshwaranagar Bangalore – 560 079 PAN : AGIPG2668N. (Appellant) (Respondent) Appellant by : Sri.V.Chandrasekhar, Advocate Respondent by : Sri.Sumer Singh Meena, CIT-DR Date of Pronouncement : 30.11.2021 Date of Hearing : 25…

Deputy Commissioner of Income Tax Circle-6(2)(1), Bangalore vs. Sri C Gangadhara Murthy, Bangalore

In the result, the appeals filed by the Revenue for assessment years 2009-2010, 2010-2011 and 2011-2012 are allowed for statistical purposes

ITA 2397/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Nov 2021AY 2009-10

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.V.Chandrasekhar, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri B.R.Baskaran, AM ITA No.2397/Bang/2018 : Asst.Year 2009-2010 ITA No.2398/Bang/2018 : Asst.Year 2010-2011 ITA No.2399/Bang/2018 : Asst.Year 2011-2012 The Deputy Commissioner of Sri C Gangadhara Murthy Income-tax, Circle 6(2)(1) No.322, 3rd A Cross, 2nd Block v. Bangalore. 3rd Stage, Basaveshwaranagar Bangalore – 560 079 PAN : AGIPG2668N. (Appellant) (Respondent) Appellant by : Sri.V.Chandrasekhar, Advocate Respondent by : Sri.Sumer Singh Meena, CIT-DR Date of Pronouncement : 30.11.2021 Date of Hearing : 25…

Asst. Comm. of Income Tax - 11(3)(1), Mumbai vs. Tpl Plastech Ltd., Mumbai

The appeal stands dismissed

ITA 6206/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Jan 2020AY 2011-12

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.6206/Mum/2017 (िनधा"रण वष" / Assessment Year: 2011-12) Acit-11-(3)(1) M/S. Tpl Plastech Ltd. बनाम/ Room No.204, 2Nd Floor 10-11, Shivali Indl. Estate Aaykar Bhavan Andheri(E) Vs. M.K. Marg, Mumbai-400 020. Mumbai -400 072. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaact-1968-P (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Rakesh Joshi – Ld. Ar Revenue By : Shri Mayura Pratap-Ld.Dr सुनवाई की तारीख/ : 02/12/2019 Date Of Hearing घोषणा की तारीख / : 07/01/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Rakesh Joshi – Ld. ARFor Respondent: Shri Mayura Pratap-Ld.DR
Section 143(2)Section 143(3)Section 148

…e procedure laid down by Hon’ble Apex Court rendered in GKN Driveshafts India Ltd. V/s DCIT (259 ITR 19) and also the decision of Hon’ble Bombay High Court rendered in Asian Paints Ltd. V/s DCIT (296 ITR 96), IOT Infrastructure & Engg. Services Ltd. V/s ACIT (329 ITR 547) & Allana Cold Storage V/s ITO (287 ITR 1). 3.2 The assessee also pleaded that there was no tangible material before Ld. AO so as to form a belief that certain income escaped 5 M/s.TPL Plastech Limited Assessment Year :2011-12 assessment rather the belief was formed merely after going through the existing records and there was a bald assertion t…

DCIT, CC-2(3), Mumbai vs. Bidhichand K Bansal, Mumbai

In the result, the appeal of revenue is dismissed

ITA 4971/MUM/2015[2012-13]Status: DisposedITAT Mumbai27 Aug 2018AY 2012-13

Bench: Shri R C Sharma & Shri Amarjit Singhassessment Year : 2012-13 Dy Cit Central Circle 2(3), Shri Bidhichand K Bansal, Mumbai 109, Reti Bunder, Darukhana, Vs. Mumbai 400 010 Pan Aaepb8990N (Appellant) (Respondent)

For Appellant: Shri Lalit Krishan Singh DehiyuFor Respondent: Shri Ketan L Vajani
Section 132Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri R C Sharma, Accountant Member & Shri Amarjit Singh, Judicial Member Assessment Year : 2012-13 Dy CIT Central Circle 2(3), Shri Bidhichand K Bansal, Mumbai 109, Reti Bunder, Darukhana, Vs. Mumbai 400 010 PAN AAEPB8990N (Appellant) (Respondent) Appellant By : Shri Lalit Krishan Singh Dehiyu Respondent By : Shri Ketan L Vajani Date of Hearing : 02.07.2018 Date of Pronouncement 27/08/2018 O R D E R Per R C Sharma, Accountant Member: This appeal has been filed by Revenue against the order of CIT(A)-48, Mumbai, dated 30.07.2015, for A.Y.201…

M/S. Richa Industries Ltd., Faridabad vs. ACIT, Faridabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1476/DEL/2014[2005-06]Status: DisposedITAT Delhi14 Mar 2017AY 2005-06

Bench: Sh. Kuldip Singh & Sh.Anadee Nath Misshra

Section 143(3)Section 147Section 148Section 154Section 36Section 80I

…21. GKN Drivershafts (India) Ltd. v. ITO [2003] 259 ITR 19 (SC) 22. Allana Cold Storage Ltd. v ITO [2006] 287 ITR 1 (Bom.) 23. Smt. Kamlesh Sharma v. B.L.Meena, ITO [2006] 287 ITR 337 (Delhi) 24. IOT Infrastructure and Energy Services Ltd. v Asst. CIT [2010] 329 ITR 547 (Bom.) JUDICIAL PRONOUNCEMENTS WRT TO PARA 3D ABOVE Judgement Judgement Name No. 14. CIT v. Kelvinator of India Ltd. [2002] 256 ITR 1 (Delhi). 25. Vishwanath Engineers v. Asst. CIT [2013] 352 ITR 549 (Guj). 38. SHREE RAM BUILDERS vs. ACIT (OSD) [2015] 377 ITR 631 (Guj) 39. RAAJRATNA METAL INDUSTRIES LTD. vs. ACIT [2015] 371 ITR 222 (Guj) 43. XER…

M/S. Eastern Sugar & Industries Ltd., Kolkata vs. ACIT, Central Circle - XI, Kolkata

In the result, appeals filed by the assessee on grounds No

ITA 1951/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Feb 2017AY 2006-07

Bench: Shri N.V.Vasudevan & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate राज"व क" ओर से /Revenue By : Shri Pinaki Mukherji, Jcit, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 02/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 15/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee, Pertaining To The Assessment Years 2004-2005 & 2006-07, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Central-I, Kolkata, In Appeal No.434/Cc-Iv/Cit(A),C-I/08-09, Dated 05.08.2010 & Appeal No.433/Cc-Xi/Cit(A),C-I/08-09, Dated 11.08.2010, Respectively Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer M/S. Eastern Sugar & Industries Ltd. (Ao) Under Section 143 (3) Of The Income Tax Act 1961, (Hereinafter

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pinaki Mukherji, JCIT, Sr.DR
Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI N.V.VASUDEVAN & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s…

M/S. Eastern Sugar & Industries Ltd., Kolkata vs. ACIT, Central Circle - XI, Kolkata

In the result, appeals filed by the assessee on grounds No

ITA 1950/KOL/2010[2004-05]Status: DisposedITAT Kolkata15 Feb 2017AY 2004-05

Bench: Shri N.V.Vasudevan & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/S Eastern Sugar & Vs. Acit, Cc-Xi, Kolkata, Industries Ltd., C/O M/S Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate राज"व क" ओर से /Revenue By : Shri Pinaki Mukherji, Jcit, Sr.Dr सुनवाई क" तार"ख / Date Of Hearing : 02/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 15/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Assessee, Pertaining To The Assessment Years 2004-2005 & 2006-07, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Central-I, Kolkata, In Appeal No.434/Cc-Iv/Cit(A),C-I/08-09, Dated 05.08.2010 & Appeal No.433/Cc-Xi/Cit(A),C-I/08-09, Dated 11.08.2010, Respectively Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer M/S. Eastern Sugar & Industries Ltd. (Ao) Under Section 143 (3) Of The Income Tax Act 1961, (Hereinafter

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Pinaki Mukherji, JCIT, Sr.DR
Section 143Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI N.V.VASUDEVAN & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1950/Kol/2010 ("नधा"रण वष" / Assessment Year :2004-2005) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s Poddar Court Building, Salarpuria Jajodia & Co., 7, 18, Rabindra Sarani, C.R.Avenue, Kolkata- Kolkata-700001 700072 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2944 F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./ITA No.1951/Kol/2010 ("नधा"रण वष" / Assessment Year :2006-2007) M/s Eastern Sugar & Vs. ACIT, CC-XI, Kolkata, Industries Ltd., C/o M/s…

Asian Paints Ltd. v. Dy.CIT (329 ITR 547) — Cited in 10 Judgments | BharatTax