Assessment. Ingram Micro (India) Exports (P.) Ltd. v. DCIT

78 Taxmann.com 140High Court2017#13295 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 143(3)Section 144C(13)Section 147Section 148Section 149Section 151(1)Section 234ASection 234B

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 39section 5(2)substantive assessmentnon application of mindbusiness connectionsection 149(1)kelvinatorlive linkchildassessee in default

Judgments citing Assessment. Ingram Micro (India) Exports (P.) Ltd. v. DCIT

RBW GLOBAL SARL,,MUMBAI vs. ACIT(INTERNATIONAL TAXATION) CIRCLE-4(1)(1),, MUMBAI

In the result, appeal of the assessee is allowed

ITA 733/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Jul 2024AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Hon'Ble

Section 144C(13)Section 147Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER ACIT (INTERNATIONAL TAXATION) RBW GLOBAL SARL v. CIRCLE-4(1)(1) C/o Regus Level 2 1712, 17th Floor Raheja Centre Point 294 Air India Building, Nariman Point CST Road, Near Mumbai University Mumbai - 400021 Opp Bandra Kurla Complex Santacruz (E), Mumbai-400098 PAN: AAECR8196H (Appellant) (Respondent) Assessee Represented by : Shri P.J. Pardiwala & Shri Abdul Kadar Jawadala Department Represented by : Shri Anil Sant Date of conclusion of…

THE DY CIT (IT)-CIRCLE-3(3)(2), MUMBAI vs. MANISH VIJAY MEHTA, MUMBAI

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

ITA 494/MUM/2021[2006-07]Status: DisposedITAT Mumbai31 Oct 2022AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ajay Singh, ARFor Respondent: Shri Soumendu Kumar Dash, DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 493/Mum/2021 (Assessment Year 2007-08) Manish Vijay Mehta The DCIT Flat No.E-26, Circle 3(3)(2) 7th Floor, E-48, Room No.1607, 16 th Venus Apartments Floor, Dr. R.G. Thadani Marg, Vs. Air India Building Sea Face (South), Nariman Point Worli, Mumbai-400 021 Mumbai-400 018 (Appellant) (Respondent) PAN No. AADPM7278D CO No. 155/Mum/2021 (Arising in ITA No. 494/Mum/2021 A.Y.2006-07) CO No. 156/Mum/2021 (Arising in ITA No. 493/Mum/2021 A.Y.2007-08) Manish Vijay Mehta The DCIT Flat No. E-…

THE DY CIT (IT)-CIRCLE-3(3)(2), MUMBAI vs. MANISH VIJAY MEHTA, MUMBAI

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

ITA 493/MUM/2021[2007-08]Status: DisposedITAT Mumbai31 Oct 2022AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ajay Singh, ARFor Respondent: Shri Soumendu Kumar Dash, DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 493/Mum/2021 (Assessment Year 2007-08) Manish Vijay Mehta The DCIT Flat No.E-26, Circle 3(3)(2) 7th Floor, E-48, Room No.1607, 16 th Venus Apartments Floor, Dr. R.G. Thadani Marg, Vs. Air India Building Sea Face (South), Nariman Point Worli, Mumbai-400 021 Mumbai-400 018 (Appellant) (Respondent) PAN No. AADPM7278D CO No. 155/Mum/2021 (Arising in ITA No. 494/Mum/2021 A.Y.2006-07) CO No. 156/Mum/2021 (Arising in ITA No. 493/Mum/2021 A.Y.2007-08) Manish Vijay Mehta The DCIT Flat No. E-…

THE DY CIT (IT)-CIRCLE-3(3)(2), MUMBAI vs. URVI MANISH MEHRA, MUMBAI

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

ITA 492/MUM/2021[2007-08]Status: DisposedITAT Mumbai31 Oct 2022AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ajay Singh, ARFor Respondent: Shri Soumendu Kumar Dash, DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 493/Mum/2021 (Assessment Year 2007-08) Manish Vijay Mehta The DCIT Flat No.E-26, Circle 3(3)(2) 7th Floor, E-48, Room No.1607, 16 th Venus Apartments Floor, Dr. R.G. Thadani Marg, Vs. Air India Building Sea Face (South), Nariman Point Worli, Mumbai-400 021 Mumbai-400 018 (Appellant) (Respondent) PAN No. AADPM7278D CO No. 155/Mum/2021 (Arising in ITA No. 494/Mum/2021 A.Y.2006-07) CO No. 156/Mum/2021 (Arising in ITA No. 493/Mum/2021 A.Y.2007-08) Manish Vijay Mehta The DCIT Flat No. E-…

THE DY CIT (IT)-CIRCLE-3(3)(2), MUMBAI vs. URVI MANISH MEHTA, MUMBAI

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

ITA 491/MUM/2021[2006-07]Status: DisposedITAT Mumbai31 Oct 2022AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ajay Singh, ARFor Respondent: Shri Soumendu Kumar Dash, DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 493/Mum/2021 (Assessment Year 2007-08) Manish Vijay Mehta The DCIT Flat No.E-26, Circle 3(3)(2) 7th Floor, E-48, Room No.1607, 16 th Venus Apartments Floor, Dr. R.G. Thadani Marg, Vs. Air India Building Sea Face (South), Nariman Point Worli, Mumbai-400 021 Mumbai-400 018 (Appellant) (Respondent) PAN No. AADPM7278D CO No. 155/Mum/2021 (Arising in ITA No. 494/Mum/2021 A.Y.2006-07) CO No. 156/Mum/2021 (Arising in ITA No. 493/Mum/2021 A.Y.2007-08) Manish Vijay Mehta The DCIT Flat No. E-…

BUSINESS INDIA,MUMBAI vs. ACIT - 12 (1), MUMBAI

Accordingly appeal filed by the assessee for AY 2007-08 is partly allowed

ITA 3803/MUM/2018[2007-08]Status: DisposedITAT Mumbai08 Jan 2020AY 2007-08

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 3803 To 3806/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2007-08 To 2008-09)

For Appellant: Shri P. J. PardiwalaFor Respondent: Ms. Kavita Kaushik, DR
Section 143(2)Section 143(3)Section 147Section 148Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 3803 to 3806/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2007-08 to 2008-09) ACIT Circle 12(1), Business India, Nirmal, 14th floor, बिधम/ 1st floor, Aayakar Bhavan, M. K. Road, Nariman Point, Vs. Mumbai-400 020 Mumbai-400 021. स्थायीलेखासं./जीआइआरसं./PAN No. AADFB7133Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri P. J. Pardiwala /Shri Nitesh Joshi, ARs प्रत्यथीकीओरसे/Respondentby : Ms. Kavita Kaushik, DR सुनवाईकीतारीख/ : 14.11.2019 Date of Hear…

SHRI RAYJIBHAI RAMANBHAI SOLANKI,,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(3)(2),, VADODARA

In the result, appeal of the assessee is dismissed

ITA 1202/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad17 Jul 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.1202/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-12

For Appellant: NoneFor Respondent: Ms.Apoorva Bharadwaj, Sr.DR
Section 144Section 147Section 148

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1202/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-12 Shri Rayjibhai Ramanbhai Solanki Vs. ITO, Ward-1(3)(2) At & Post Chansad, Taluka-Padra Ahmedabad. Vadodara 391 440. PAN : EOPKS 3585 A (Applicant) (Respondent) Assessee by : None Revenue by : Ms.Apoorva Bharadwaj, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 12/07/2019 घोषणा क" तार"ख /Date of Pronouncement: 17 /07/2019 आदेश/O R D E R PER RAJPAL YADA…

SANDEEP KUMAR,UTTAR PRADESH vs. ITO, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 411/DEL/2017[2012-13]Status: DisposedITAT Delhi12 Dec 2017AY 2012-13

Bench: Shri H.S. Sidhu & Shri B.P. Jain[Assessment Year: 2012-13] Shri Sandeep Kumar Vs. The Income-Tax Officer S/O Late Yogendar Singh Ward – 1(3) L/H Late Smt. Javitri Devi Ghaziabad R/O Village Noor Nagar Ghaziabad, U.P. Pan : Cfipd 6068 N [Appellant] [Respondent] Date Of Hearing : 12.12.2017 Date Of Pronouncement : 14.12.2017 Assessee By : Shri Hiren Mehta, Ca Shri Mukesh Kumar Bansal, Ca Shri M.K. Madan, Ca Revenue By : Shri S.S. Rana, Cit - Dr

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri S.S. Rana, CIT - DR
Section 147Section 148Section 50Section 50C

…47 to apply, the income chargeable to tax which is deemed to have escaped assessment does not arise simplicitor on not filing return of income. In this regard, the Hon'ble High Court of Bombay in the case of Ingram Micro [I] Exports [P] Ltd Vs. Dy. CIT [2017] 78 Taxmann.com 140 [Bom], available at pages 90 to 91 of the paper book held vide para 7 to 9 as under: “7. However, it appears that for Explanation 2(a) of the Act to apply, the income chargeable to tax which is deemed to have escaped assessment does not arise simplicitor on not filing of return of income but must also be coupled with the prima facie satis…