Assistant CIT & Anr (2008) 305 ITR 339(Mad) (vi) Idea Cellular Ltd. v. DCIT

83 DTR 132High Court2013#22082 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 10(38)Section 142(1)Section 151(2)Section 250Section 68

Issues it is cited on

change of opinionreopening of assessmentcross objectionsection 148section 147section 143companysection 14section 143(3)indiabusiness

Judgments citing Assistant CIT & Anr (2008) 305 ITR 339(Mad) (vi) Idea Cellular Ltd. v. DCIT

ASSISSTANT COMMISSIONER OF INCOME TAX, GHAZIABAD vs. ARUN KUMAR, GHAZIABAD

In the result the appeal of the Revenue is dismissed and the cross objection of the Assessee is allowed

ITA 1035/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Nov 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal & C.O 118/Del/2025 Assessment Year: 2014-15 Assistant Commissioner Of Vs. Arun Kumar Income Tax 201-202, 2Nd Ii-F-3 Nehru Nagar Ghaziabad Floor Cgo Complex 201001 Uttar Pradesh Hapur Chungi Ghaziabad -201002 Pan No. Aeapk1314B (Appellant) (Respondent) Appellant By Ms. Ankush Kalra, Sr.Dr Respondent By Dr. Rakesh Gupta, Adv Shri Somil Agarwal Adv

Section 10(38)Section 143(3)Section 147Section 148Section 151(2)Section 67Section 68

…22 (Del) (iv) JSRS Udyog Ltd. and Anr v. ITO 313 321 (Del) (v) Sterlite Industries (India) Ltd. V. Assistant CIT & Anr (2008) 305 ITR 339(Mad) (vi) Idea Cellular Ltd. V. DCIT and others 301ITR 407 (Bom) (vii) Mimson textile Engineering Industries Ltd. (2013) 83 DTR 132 (Guj) (viii) Bombay Stock Exchange ltd. v. DDIT (2014) 361 ITR 160 (Bom) (ix) Pr. CIT v. Meenakshi Overseas (P) Ltd. (2017) 395 ITR 677 High Court of Delhi (x) Pr. CIT v. RMG Polyvinyl (I) Ltd. (2017) 396 ITR 05 High Court of Delhi (xi) Pr. CIT v. G & G Pharma India Ltd. (2015) 384 ITR 147 ,High Court Of Delhi (xii) G & G Pharma India Ltd. v. ITO…

DCIT, CIRCLE- 24(2), NEW DELHI vs. SUPERSTAR INNOVATION PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 834/DEL/2018[2009-10]Status: DisposedITAT Delhi04 Sept 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.834/िद"ी/2018(िन.व. 2009-10) Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ..... "ितवादी/Respondent Pan: Aabcs 7795 Q Co No. 141/Del/2023 (A.Y.2009-10) In Ita No. 834/Del/2018 M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ...... अपीलाथ"/Appellant Pan: Aabcs 7795 Q बनाम Vs. Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Dr. Rakesh Gupta, S/Shri Somil Agarwal, Deepesh Garg & Shrey Jain, Advocates "ितवादी"ारा/Respondent By : Ms. Maninder Kaur & Ms. Neeju Gupta, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/06/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025

For Appellant: Dr. Rakesh Gupta, S/Shri Somil AgarwalFor Respondent: Ms. Maninder Kaur &
Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण िद"ी पीठ “जी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.834/िद"ी/2018(िन.व. 2009-10) Deputy Commissioner of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. M/s. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ..... "ितवादी/Respondent PAN: AABCS 7795 Q CO No. 141/DEL/2023 (A.Y.2009-10) In ITA No. 834/DEL/201…

ACIT,CORPORATE CORPORATE CIRCLE -1 (1), CHENNAI vs. FL SMIDTH PRIVATE LIMITED, KANCHIPURAM

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

ITA 1827/CHNY/2024[2011-12]Status: DisposedITAT Chennai26 Nov 2024AY 2011-12

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Shri Rakesh Gupta, FCA &For Respondent: Shri M. Murali, CIT
Section 143(3)Section 147Section 148Section 250

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1827/CHNY/2024 िनधा"रण वष"/Assessment Year: 2011-12 & C.O. No.67/CHNY/2024 [in I.T.A.No.1827/CHNY/2024] The Assistant Commissioner of FL Smidth Pvt. Ltd., Income Tax, Vs. 34, Egatoor FLSmidth House, Corporate Circle 1(1), Rajiv Gandhi Salai, Chennai. Kelambakkam, Kanchipuram – 601 103. PAN: AAACF 4997N (अपीलाथ"/Appellant) (""यथ"/Respondent) राज…

JAQUAR AND COMPANY PRIVATE LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-19, DELHI

In the result, the appeal of the assessee in ITA No

ITA 1984/DEL/2022[2014-15]Status: DisposedITAT Delhi09 Jun 2023AY 2014-15

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Bhopal Singh, Sr. DR
Section 147Section 148Section 37(1)

…ashed. The writ petition is allowed. There shall be no order as to costs. Consequently, all the pending applications also stand disposed of.” 18. Similar view was taken by the Hon'ble High Court of Gujarat in the case of Himson Textile Engineering Industries 83 DTR 132 wherein the Hon'ble High Court held as under: 'Though the AO in the reasons recorded, has observed that income chargeable to tax has escaped assessment on account of failure on the part of the assessee to furnish full and true particulars of income, there is nothing whatsoever to indicate as to what is the nature of failure on the part of the as…