Asstt. CIT v. Hotel Blue Moon

188 Taxmann 113Supreme Court of India2010#1354 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 143(2)Section 143(3)Section 148 Section 147 Section 153A Section 69 Section 132 Section 250

Read the full judgment

Issues it is cited on

section 2(7a)section 292bb section 139(9)section 54ec retraction of statement circular trading section 292b annual value section 158bc statement under section 132(4)section 120 retracted statement

Judgments citing Asstt. CIT v. Hotel Blue Moon

Income Tax Officer 11(3)(2), Mumbai vs. Varad Vinayak Realty Private Limited, Mumbai

In the result, the appeal of the revenue is dismissed and cross objection and cross appeal of the assessee are allowed

ITA 5279/MUM/2017[2009-10]Status: DisposedITAT Mumbai12 Jan 2022AY 2009-10

Bench: Shri Laliet Kumar& Shri S. Rifaur Rahmanito, 11-3(2), Room No. 428, Aayakar Bhavan, M.K. Road, Mumbai-400020 ............ Appellant Vs. M/S Varad Vinayak Realty P. Ltd., 105, Vastushilp, Rajmata Jijabai Road, Pump House, Andheri (E), Mumbai-400093 Pan: Aabcv7419A ............ Respondent C.O. No. 50/Mum/2019 In Ita No.5279/Mum/2017 (A.Y.2009-10) M/S Varad Vinayak Realty P. Ltd., 105, Vastushilp, Rajmata Jijabai Road, Pump House, Andheri (E), Mumbai-400093 Pan: Aabcv7419A ............ Appellant Vs. Ito, 11-3(2), Room No. 428, Aayakar Bhavan, M.K. Road, Mumbai-400020 ............ Respondent M/S Varad Vinayak Realty P. Ltd., 105, Vastushilp, Rajmata Jijabai Road, Pump House, Andheri (E)

For Appellant: Sh. S.N. Kabra, Sr. DRFor Respondent: Sh. Pawan Chakrapani, AR

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER& SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITO, 11-3(2), Room No. 428, Aayakar Bhavan, M.K. Road, Mumbai-400020 ............ Appellant Vs. M/s Varad Vinayak Realty P. Ltd., 105, VastuShilp, Rajmata Jijabai Road, Pump House, Andheri (E), Mumbai-400093 PAN: AABCV7419A ............ Respondent C.O. No. 50/MUM/2019 in ITA NO.5279/MUM/2017 (A.Y.2009-10) M/s Varad Vinayak Realty P. Ltd., 105, VastuShilp, Rajmata Jijabai Road, Pump House, Andheri (E), Mumbai-400093 PAN: AABCV7419A ............ Appellant Vs. ITO, 11-3(2)…

Mbs Jeweller Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3, Hyderabad

In the result, both the appeals of the assessees are allowed in above terms

ITA 331/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Mbs Impex Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaccm 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 Mbs Jeweller Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaecm 7050M Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 13/12/2021 Date Of Pronouncement: 07/01/2022

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai, CIT-DR

Section 142Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2010-11 MBS Impex Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3(1), PAN – AACCM 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 MBS Jeweller Pvt. Ltd., Vs. Dy. Commissioner of Hyderabad. Income-tax, Central Circle – 3(1), PAN – AAECM 7050M Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Y.V.S.T. Sai, CIT-DR Dat…

Mbs Impes Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, both the appeals of the assessees are allowed in above terms

ITA 330/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Jan 2022AY 2010-11

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai, CIT-DR

Section 142Section 143(2)Section 143(3)

M/S. Kohli Reators (P) Ltd., New Delhi vs. DCIT, Dehradun

In the result, the appeal of the assessee is allowed

ITA 2197/DEL/2017[2011-12]Status: DisposedITAT Dehradun24 Nov 2021AY 2011-12

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2011-12

For Appellant: Sh. K.K. Juneja, AdvocateFor Respondent: Sh. N.S. Jangpangi, CIT/DR

Section 132Section 143Section 143(3)Section 153ASection 271(1)(c)Section 36(1)(iii)

…income, for year under consideration being 21/09/11 and notice under section 143 (2) has been issued on 06/03/13, which is beyond limitation period. There are plethora of decisions by Hon’ble Supreme Court in case of ACIT vs Hotel blue Moon reported in (2010) 188 Taxmann 113, which opines settled legal position that, requirement of issuance of notice under section 143 (2) within period of limitation is mandatory for completing assessment under section 143(3) of the Act. 14.2. Thus, in our considered opinion, legal ground raised by assessee stands allowed, and assessment order dated 28/03/13 is quashed and set-asi…

Shri Rai Singh Sihag, Jaipur vs. Income Tax Officer, Ward-3-1, Jaipur

In the result, this appeal of the assessee is allowed

ITA 441/JPR/2019[2007-08]Status: DisposedITAT Jaipur15 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 441/Jp/2019 Assessment Year: 2007-08 Shri Rai Singh Sihag, Cuke I.T.O. Vs. B-105, Vaishali Nagar, Ward- 3(1), Jaipur. Jaipur. Pan No.: Bgvps 4485 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta & Shri S.L. Jain (Advs.) Jktlo Dh Vksj Ls@ Revenue By :Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 13/07/2017 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. The Reasons For Reopening Of The Assessment Not Valid :- That On The Facts & In The Circumstances Of The Case Ld. Ao Has Grossly Erred In Law & Facts In Invoking Action U/S 147.The Notice For Reassessment Is So Hastily Issued Without Examining The Correct Factual & Legal Position. The Action For Reassessment Is Often Made Without Application Of Mind Fairly & Objectively The Ao. Lakhmani Mewal Das 103 Itr 437 (Sc)

For Appellant: Shri Ashok kr. Gupta &For Respondent: Shri A.S. Nehra (Addl.CIT)

Section 143(2)Section 147Section 148Section 151Section 234ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 441/JP/2019 Assessment Year: 2007-08 Shri Rai Singh Sihag, cuke I.T.O. Vs. B-105, Vaishali Nagar, Ward- 3(1), Jaipur. Jaipur. PAN No.: BGVPS 4485 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ashok kr. Gupta & Shri S.L. Jain (Advs.) jktLo dh vksj ls@ Revenue by :Shri A.S. Nehra (Addl.CIT) lquokbZ dh rkjh[k@ Date of H…

The DCIT, Circle-4(1)(1), Ahmedabad vs. Specific Ceramic Ltd., Gandhinagar

In the result the appeal filed by the Revenue is dismissed

ITA 121/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad24 Jun 2021AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 121/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T., M/S. Specific Ceramics Ltd., Circle-4(1)(1), Vs. C 601-602, Part-C, Ahmedabad. Tower Indraprasth Complex, Thaltej Road, Ahmedabad.

For Appellant: Shri M.S. Chhajad, A.RFor Respondent: Shri R.R. Makwana, Sr.D.R

Section 139Section 143Section 143(2)Section 143(3)Section 147Section 148Section 292B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 121/AHD/2019 िनधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T., M/s. Specific Ceramics Ltd., Circle-4(1)(1), Vs. C 601-602, Part-C, Ahmedabad. Tower Indraprasth Complex, Thaltej Road, Ahmedabad. PAN: AACCS1413N (Applicant) (Respondent) Revenue by : Shri R.R. Makwana, Sr.D.R Assessee by : Shri M.S. Chhajad, A.R सुनवाई क" तारीख/Date of Hearing : 08/06/2021 घोषणा क" तारी…

Shri. Vilas Dattatray Joshi, Mumbai vs. Dy. CIT of Itc CC2 (4), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 5730/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Jun 2021AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2011-12

For Appellant: Shri Nishit Gandhi, A.RFor Respondent: Ms. Smita Verma, D.R

Section 133ASection 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 Shri Vilas Dattatray Dy. CIT of ITC, Joshi, CC 2(4), Office No.57, 4th Floor, R.No.802, Alli Chambers, Vs. Old CGO Annex Bldg., Tamrind Street, M.G. Road, Fort, Mumbai – 400020 Mumbai – 400 023 PAN: AAAPJ5714A (Appellant) (Respondent) Present for: Assessee by : Shri Nishit Gandhi, A.R. Revenue by : Ms. Smita Verma, D.R. Date of Hearing : 23.06.2021 Date of Pronouncement : 23.06.2021 O R D E R Per Rajesh Kumar, Accountant Member: The prese…

Digvijay Advisor Pvt. Ltd, Ghaziabad Up vs. ITO Ward-7(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4540/DEL/2019[2008-09]Status: DisposedITAT Delhi16 Apr 2021AY 2008-09

Bench: Shri R.K. Pandaassessment Year : 2008-09

For Appellant: Sh. Akhilesh Kumar, AdvocateFor Respondent: Sh. Farat Khan, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 149Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC-2’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year : 2008-09 Digvijay Advisor Pvt. Ltd. Vs. ITO, C/o-Akhilesh Kumar, Adv. Ward-7(3), 206-207, Ansal Satyam, New Delhi RDC, Ghaziabad-201002 PAN-AAACK5245Q (Appellant) (Respondent) Appellant by : Sh. Akhilesh Kumar, Advocate Respondent by : Sh. Farat Khan, Sr. DR Date of hearing : 04.02.2021 Date of pronouncement : 16.04.2021 ORDER PER R.K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 11.03.2019 of the learned CIT(A…

K.Nagesh, Bangalore vs. The Deputy Commissioner of Income Tax Circle-7(2)(1), Bangalore

Accordingly Grounds 6-7 raised by assessee stands dismissed

ITA 864/BANG/2017[2013-14]Status: DisposedITAT Bangalore05 Nov 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013 – 14

For Appellant: Shri Ramesh, C.AFor Respondent: Shri Muzaffar Hussain, Addl. CIT

Section 132Section 132BSection 139Section 143(2)Section 234BSection 292BSection 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013 – 14 Shri K Nagesh, The Dy. Commissioner of No.487, 1st Floor, 5th Income-tax, Cross, PWD Road, Circle-7(2)(1), Banashankari 3rd Stage, Vs. Bengaluru. 3rd Phase, Kathriguppe, Bengaluru. PAN – ABMPN9499 B APPELLANT RESPONDENT Appellant by : Shri Ramesh, C.A Respondent by : Shri Muzaffar Hussain, Addl. CIT Date of Hearing : 08-10-2020 Date of Pronouncement : -11-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by asses…

Preksha Textile Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-3(1)(4), Ahmedabad

In the result, assessee’s appeal is allowed

ITA 1793/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad14 Oct 2020AY 2010-11

Bench: Shri Amarjit Singh & Ms. Madhumita Roy

For Appellant: Shri S. N. Soparkar, Sr. ADVFor Respondent: Shri Vidhyut Trivedi, Sr. D.R

Section 143Section 143(2)Section 143(3)Section 147Section 7(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 1793/Ahd/2019 (Assessment Year: 2010-11) Preksha Textiles Pvt. Ltd. Vs. ITO 462/3, Opp. Patel Market, Ward-3(1)(4), Sakar Bazar, Ahmedabad- Ahmedabad 380002 [PAN No. AAA CP6 762 H] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar, Sr. ADV. Respondent by : Shri Vidhyut Trivedi, Sr. D.R. Date of Hearing 13.10.2020 15.10.2020 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the…

Smt. Rampyari, Saraddhana vs. ITO, Ward-2(3), Ajmer

In the result, appeal of the assessee is allowed

ITA 1249/JPR/2019[2011-12]Status: DisposedITAT Jaipur05 Oct 2020AY 2011-12

Bench: Or At The Time Of Hearing.”

For Appellant: Shri Sanjeev Jain (CA)For Respondent: Ms Chanchal Meena (Addl. CIT)

Section 139(1)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC ’A’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1249/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke Smt. Rampyari Income Tax Officer, Vs. W/o Late Shri Sanwarlal Choudhary, Ward 2(3), Khojo Ki Gali, Purani Pani Ki Tanki Ke Ajmer. Pass, Saradhana, Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAZPC 3613 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sanjeev…

Girirajkripa Developers Private Limited, Jaipur vs. ITO, Ward-3(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 168/JPR/2020[2010-11]Status: DisposedITAT Jaipur10 Sept 2020AY 2010-11

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri B.K. Gupta (Addl.CIT)

Section 142(1)Section 143(2)Section 147Section 148Section 2(47)Section 234ASection 271(1)(c)Section 50C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 168/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2010-11 Girirajkripa Developers Pvt. Ltd. cuke I.T.O., Vs. A 2PSM Complex Power House Ward-3(2), Road, Banipark, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCG 8973 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv.) jktLo dh vksj ls@ Revenue by…

Oracle Financial Services Software Ltd ( Formerly Knoawn As I-Flex Solutions Ltd), Mumbai vs. DCIT RG 8(2), Mumbai

Appeal is partly allowed

ITA 855/MUM/2013[2004-05]Status: DisposedITAT Mumbai17 Dec 2019AY 2004-05

Bench: Shri A.D. Jain & Shri Rajesh Kumarassessment Year: 2004-05

For Appellant: Shri Kamal Sawhney, A.RFor Respondent: Shri Awunghi Gimson, D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2004-05 M/s. Oracle Financial Deputy Commissioner of Services Software Ltd., Income Tax, Oracle Park, Range-8(2), Off Western Express Vs. Mumbai Highway, Goregaon (East) Mumbai – 400 063 PAN: AAACC1448B (Appellant) (Respondent) Assessment Year: 2004-05 DCIT, 8(2), M/s. i-flex Solutions Ltd., R.No.216-A, (now known as Oracle Aayakar Bhavan, Financial Software M.K. Road, Vs. Services Ltd., Mumbai – 400 020 10-11, SDF-1, SEEPZ Andheri (East), Mumbai – 400…

Shri Nilesh D. Kankrecha, Ahmedabad vs. The ITO, Ward-7(1)(4), Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 87/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad28 Nov 2019AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 87-88/Ahd/2018 "नधा"रण वष"/Asstt. Years: 2011-2012 & 2012-13 Shri Nilesh D. Kankrecha, I.T.O, C-89, Vikramaditya Society, Vs. Ward 7(1)(4), Thakkarbapa Nagar, Ahmedabad. Ahmedabad-382350. Pan: Bzkpk7991J

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

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 87-88/AHD/2018 "नधा"रण वष"/Asstt. Years: 2011-2012 & 2012-13 Shri Nilesh D. Kankrecha, I.T.O, C-89, Vikramaditya Society, Vs. Ward 7(1)(4), Thakkarbapa Nagar, Ahmedabad. Ahmedabad-382350. PAN: BZKPK7991J (Applicant) (Respondent) : Assessee by Shri D.K. Parikh, A.R : Revenue by Shri N.K. Goel, Sr. D.R सुनवाई क" तार"ख/Date of Hearing : 24/10/2019 घोषणा क" तार"ख /Date of Pronouncement: 28/11/2019 आदेश/O R D E R…

Abhishek Acharya, Mumbai vs. ITO Ward 16(1)(1) Erstwhile Jurisdiction of ACIT, Circle 11(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 5960/MUM/2018[2002-03]Status: DisposedITAT Mumbai31 Oct 2019AY 2002-03

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarassessment Year: 2002-03

For Appellant: Shri Jitendra Sanghavi, A.RFor Respondent: Shri R. Bhoopathi, D.R

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2002-03 Shri Abhishek Acharya, ITO, Ward 16(1)(1), A/13, Krishna Kunj, [Erstwhile Jurisdiction of 552, Khar Pali Road TPS- Vs. ACIT, Circle 11(1)], 3, 8th Road, Khar West, Mumbai Mumbai – 400 052 PAN: ACYPA 2833R (Appellant) (Respondent) Present for: Assessee by : Shri Jitendra Sanghavi, A.R. Shri Amit Khatiwala, A.R. Revenue by : Shri R. Bhoopathi, D.R. Date of Hearing : 16.09.2019 Date of Pronouncement : 31.10.2019 O R D E R Per Rajesh Kumar,…

M/S. the Himalaya Drug Company, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result appeal filed by assessee stands allowed on legal issue raised

ITA 2235/BANG/2016[2009-2010]Status: DisposedITAT Bangalore23 Oct 2019AY 2009-2010

Bench: Shri B.R.Baskaran & Smt.Beena Pillai, Judical Member It(Tp)A No.2235(Bang)/2016 (Assessment Year : 2009-10) M/S The Himalaya Drug Company, Makali, Tumkur Road, Bangalore-562 162 Pan No.Aadft3025B Appellant Vs The Asst. Commissioner Of Income Tax, Central Circle-1(1), Bangalore Respondent Appellant By : Shri Padamchand Khincha, Ca Revenue By : Ms Neera Malhotra, Cit Date Of Hearing : 26-09-2019 Date Of Pronouncement : 23-10-2019 O R D E R Per Beena Pillai:

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Ms Neera Malhotra, CIT

Section 143Section 143(2)Section 143(3)Section 144Section 147Section 148

…return on 20/12/13 pursuant to notice u/s 148. Therefore, revenue should have issued notice under section 143(2) on or before 30/09/2014. Ld.AR placed reliance on following decision in support of his prepositions:  ACIT vs Hotel Blue Moon, reported in (2010) 188 Taxmann 113 (SC)  CIT vs Gitsons Engineering Co., reported in (2015) 53 Taxmann.com 108 (Mad);  CIT vs Lakshmandas Khandelwal reported in (2019) 108 Taxmann.com 183 (SC) Ld.AR thus submitted that issuance of notice under section 143 (2) is mandatory. He submitted that section 292 BB will not safeguard interest of revenue in a case where mandatory notic…

DCIT 10(2)(1), Mumbai vs. Jyothy Laboratories Ltd, Mumbai

Appeal is dismissed

ITA 7283/MUM/2016[2009-10]Status: DisposedITAT Mumbai22 Oct 2019AY 2009-10

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Shri S.E. Dastur, A.RFor Respondent: Shri Sushil Kumar Poddar, D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.7283 & 7282/M/2016 Assessment Years: 2009-10 & 2010-11 DCIT/ACIT 10(2)(1), M/s. Jyothy Laboratories R.No.216-A, Ltd., Aayakar Bhavan, Ujala House, M.K. Road, Ram Krishna Mandir Vs. Mumbai – 400 020 Road, Kondivita, Andheri (East), Mumbai - 400059 PAN: AABCL3167F (Appellant) (Respondent) CO Nos.78 & 79/M/2018 (ITA Nos.7283 & 7282/M/2016 Assessment Years: 2009-10 & 2010-11 M/s. Jyothy Laboratories DCIT/ACIT 10(2)(1), Ltd., R.No.216-A, Ujala House, Aayakar Bh…

DCIT, Dehradun vs. M/S. Kohli Realtors (P) Ltd., New Delhi

In the result appeal filed by assessee stands allowed

ITA 2395/DEL/2015[2007-08]Status: DisposedITAT Delhi08 Feb 2019AY 2007-08

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2007-08

For Appellant: Sh. Rakesh Gupta & Sh. Somil Agarwal, AdvsFor Respondent: Sh. JK Mishra, CIT, D.R

Section 132Section 153Section 153ASection 153A(1)(a)Section 153CSection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2007-08 Dy.CIT Vs. Kohli Realtors (P) Ltd. C.Circle 28A C 389, Defence Colony Subhash Raod, New Delhi ITO PAN: AACCK8156E Dehradun & AY: 2011-12 Kohli Realtors (P) Ltd. Dy.CIT C 389, Defence Colony Vs. Central Circle New Delhi Dehradun PAN: AACCK8156E (Appellant) (Respondent) Department by : Sh. JK Mishra, CIT, D.R. Assessee by : Sh. Rakesh Gupta & Sh. Somil Agarwal, Advs. Date of Hearing : 31/01/2019 Date of Pronouncement: 08/02/2019 ORDER…

Kohli Realtors (P) Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, Dehradun

In the result appeal filed by assessee stands allowed

ITA 2026/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Feb 2019AY 2011-12

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2007-08

For Appellant: Sh. Rakesh Gupta & Sh. Somil Agarwal, AdvsFor Respondent: Sh. JK Mishra, CIT, D.R

Section 132Section 153Section 153ASection 153A(1)(a)Section 153CSection 36(1)(iii)

M/S. Kaizen Organics Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Circle-3, Jaipur

In the result, appeal of the assessee is allowed

ITA 834/JPR/2017[2009-10]Status: DisposedITAT Jaipur19 Dec 2018AY 2009-10

Bench: The Hearing.

For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri A.K. Mahala (JCIT)

Section 143(2)Section 143(3)Section 147

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 834/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2009-10. cuke M/s. Kaizen Organics Pvt. Ltd., The ACIT, S-5, 2nd Floor, Windsor Plaza, Vs. Circle-3, Sansar Chandra Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAACK 7588 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (CA) jktLo dh vksj ls@ Reve…