Asstt. CIT v. Hotel Blue Moon

188 Taxmann 113Supreme Court of India2010#1354 most cited
84

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 148Section 147Section 153ASection 69Section 132Section 250
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Issues it is cited on

section 2(7a)section 292bbsection 139(9)section 54ecretraction of statementcircular tradingsection 292bannual valuesection 158bcstatement under section 132(4)section 120retracted statement

Judgments citing Asstt. CIT v. Hotel Blue Moon

Deputy Commissioner of Income Tax, Circle-11(4), Bangalore vs. M/S Indo American Hybrid Seeds India P Ltd, Bangalore

ITA 1283/BANG/2014[2009-10]Status: DisposedITAT Bangalore11 Aug 2016AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raodeputy Commissioner Of Income-Tax, Circle 11(4), Bangalore. … Appellant Vs. M/S.Indo American Hybrid Seeds India Pvt.Ltd. Pb No.7099, 7Th Km, Banashankari-Kengeri Link Road,Channasandra Village, Subramanyapura Po, Bangalore-560001. … Respondent Pa No.Aaaci 4027 J & Cross Objn.No.142/Bang/2015 (In Ita No.1283/Bang/2014) (Assessment Year: 2009-10) (By The Assessee)

For Appellant: Shri S.Annamalai, AdvocateFor Respondent: Shri Sunil Kumar Agarwal,JCIT(DR)
Section 115JSection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Deputy Commissioner of Income-tax, Circle 11(4), Bangalore. … Appellant Vs. M/s.Indo American Hybrid Seeds India Pvt.Ltd. PB NO.7099, 7th KM, Banashankari-Kengeri Link Road,Channasandra Village, Subramanyapura PO, Bangalore-560001. … Respondent PA No.AAACI 4027 J AND Cross Objn.No.142/Bang/2015 (In ITA No.1283/Bang/2014) (Assessment year: 2009-10) (By the assessee) Revenue by : Shri Sunil Kumar Agarwal,JCIT(DR) Assessee by : Shri S.Annamalai, Advocate. Date of heari…

Shri.K.Nagesh, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, all the four appeals of the assessee are allowed

ITA 61/BANG/2017[2007-2008]Status: DisposedITAT Bangalore17 Mar 2016AY 2007-2008

Bench: Shri Ak Garodia & Ita No.61/Bang/2017 - Asst. Year – 2007-08 Ita No.62/Bang/2017 - Asst. Year – 2008-09 Ita No.63/Bang/2017 - Asst. Year – 2010-11 Ita No.64/Bang/2017 - Asst. Year – 2011-12 Shri K Nagesh, No.487, 1S Floor, 5Th Cross, Pwd Road, Banashankari 3Rd Stage, 3Rd Phase, Kathriguppe, Bengaluru. . Appellant Pan No. – Abmpn9499B. Vs. The Dy. Commissioner Of Income-Tax, Circle-7(2)(1), Bangalore. Respondent Appellant By : Ms. Vinutha H.G, C.A Respondent By : Shri A.R.V Sreenivasan, Jcit & Shri Kamaladhar, Advocate

For Appellant: Ms. Vinutha H.G, C.AFor Respondent: Shri A.R.V Sreenivasan, JCIT &
Section 1Section 139Section 142(2)Section 143(2)Section 153ASection 158B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH ‘B’, BANGALORE BEFORE SHRI AK GARODIA, ACCOUNTANT MEMBER & ITA No.61/Bang/2017 - Asst. Year – 2007-08 ITA No.62/Bang/2017 - Asst. Year – 2008-09 ITA No.63/Bang/2017 - Asst. Year – 2010-11 ITA No.64/Bang/2017 - Asst. Year – 2011-12 Shri K Nagesh, No.487, 1s Floor, 5th Cross, PWD Road, Banashankari 3rd Stage, 3rd Phase, Kathriguppe, Bengaluru. . Appellant PAN No. – ABMPN9499B. Vs. The Dy. Commissioner of Income-tax, Circle-7(2)(1), Bangalore. Respondent Appellant by : Ms. Vinutha H.G, C.A Respondent by : Shri A.R.V Sreenivasan, JCIT & Shri Kamaladhar, Advocate…

Priya Sandeep Thorat, Mumbai vs. ACIT 27(1), Navi Mumbai

In the result, appeal of the assessee is allowed

ITA 4121/MUM/2015[2008-09]Status: DisposedITAT Mumbai28 Oct 2015AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm आमकय अऩीर सिं./Ita No.4121/Mum/2015 (नििाारण वषा / Assessment Year :2008-2009) Priya Sandeep Thorat, C/O Vs. Acit-27(1)(Old Dcit- Jayesh Sanghrajka & Co, 22(1), Vashi Income Tax, Chartered Accountants, Unit Navi Mumbai. No.405, Hind Rajsthan Centre, D.S.Phalke Road, Dadar(E), Mumbai-400014 स्थममी रेखम सिं./ जीआइआय सिं./ Pan/Gir No. : Ahjpm 5246 J (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यनधमवरयती की ओर से /Assessee By : Shri Harshvardhana Datar यमजस्र् की ओर से /Revenue By : Shri B.S.Bist सुनर्मई की तमयीख / Date Of Hearing : 10/08/2015 घोषणम की तमयीख/Date Of Pronouncement 28/10/2015 आदेश / O R D E R Per R.C.Sharma (A.M): This Is An Appeal Filed By The Assessee Against The Order Of Cit(A), Mumbai, Dated 12-6-2015 For The Assessment Year 2008-09, In The Matter Of Order Passed U/S.143(3) R.W.S.147 Of The I.T.Act. 2. In This Appeal The Assessee Is Aggrieved That The Assessment Framed U/S.143(3) R.W.S.147 Without Issue Of Notice U/S.143(2) Is Not Sustainable In Law. 3. We Have Considered Rival Contentions & Carefully Gone Through The Orders Of The Authorities Below. In Para 2.1 & 2.2 Of The Assessment Order, The Ao Observed As Under :-

For Appellant: Shri Harshvardhana DatarFor Respondent: Shri B.S.Bist
Section 142(1)Section 143(2)Section 143(3)Section 148

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI सर्वश्री आय.सी.शभमव, रेखम सदस्म एवुं श्री ऩर्न ससिंह, न्ममयमक सदस्म BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सिं./ITA No.4121/Mum/2015 (नििाारण वषा / Assessment Year :2008-2009) Priya Sandeep Thorat, C/o Vs. ACIT-27(1)(Old DCIT- Jayesh Sanghrajka & Co, 22(1), Vashi Income Tax, Chartered Accountants, Unit Navi Mumbai. No.405, Hind Rajsthan Centre, D.S.Phalke Road, Dadar(E), Mumbai-400014 स्थममी रेखम सिं./ जीआइआय सिं./ PAN/GIR No. : AHJPM 5246 J (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .…

The Commissioner of Income Tax vs. G.Mohan Rao

The appeal is dismissed answering the question of law against the

ITTA/44/2004HC Telangana01 Apr 2015

Bench: The Tribunal Was Filed By The Respondent – Assessee Against The Block Assessment Order Dated 28-08-1998, For The Block Period From 01-04-1986 To 10-10-1996, Passed By The Acit (Inv.), Circle-I, Vijayawada. The Assessee Is An Individual & Engaged In The Business Of Transport. Search Operations Were Conducted At The Residential Premises Of One Kondapalli Satyanarayana Rao, A Transport Contractor Of Vijayawada On 10-10-1996. Simultaneously, A Search Was Also Conducted At The Residential Premises Of G. Nageswara Rao, The Father-In-Law Of Satyanarayana Rao & The Father Of The Assessee. In The Course Of Search, An Amount Of Rs.11,725/- Was Found In The Bed Room Of Nageswara Rao & An Amount Of Rs.5,50,000/- Was Found In The Bed Room Of G. Mohana Rao (Assessee). At The Time Of Search Operation, The Assessee & His Wife Were Not Present At The Residence & His Father Nageswara Rao Could Not Explain The Source Of Income For Which The Same Was Seized & The Proceedings Under Section 158Bc(A) Read With Section 158Bd Were Initiated By Issue Of Notice On 14-08-1997. The Notice Was Served On The Assessee On 23-08-1997. In Response To The Notice, The Assessee Filed A Return For The Block Period On 28-04-1998, Admitting Undisclosed Income At Rs.6,46,420/-.

Section 158BSection 260A

…HON’BLE SRI JUSTICE DILIP B. BHOSALE AND HON’BLE SRI JUSTICE A. RAMALINGESWARA RAO ITTA No. 44 OF 2004 JUDGMENT: (per the Hon'ble Sri Justice Dilip B. Bhosale) This appeal under Section 260A of the Income Tax Act, 1961 (for short, ‘the Act’) is directed against the order dated 18-11-2002 rendered by the Income Tax Appellate Tribunal, Visakhapatnam (for short, ‘the Tribunal’) in IT(SS)A No.26/Vizag/98 for the block period 01- 04-1986 to 10-10-1996. The appeal before the Tribunal was filed by the respondent – assessee against the block assessment order dated 28-08-1998, for the block period from 01-04-198…