Atul Projects India Pvt. Ltd. v. UOI

422 ITR 478High Court2020#24949 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2023.

Judgments citing Atul Projects India Pvt. Ltd. v. UOI

Dalmia Laminators Ltd., Kolkata vs. ACIT, Cir. 7(1), Kolkata

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

ITA 106/KOL/2022[2017-18]Status: DisposedITAT Kolkata25 Aug 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43BSection 68

…rn filed u/s 139(1) becomes a valid return from the date when it was originally filed. The assessee draws Support from the decision of the Hon'ble Bombay High Court in the case of Atul Projects India Pvt. Ltd -Vs- Union of India and Another reported in (2020) 422 ITR 478 (Bom) where it was held that "it is true that the return was invalid as originally filed because of a defect in the person signing the return. But by virtue of Sec. 139(9) that defect could be cured and was in fact cured. Though the defect was cured on October 15, 1992 it would relate back to December 31, 1991 the date of original filing of the r…

Deputy Commissioner of Income-Tax, Circle - 8, Pune vs. Kishor Shankar Garve, Pune

In the result, the appeal of Revenue is allowed

ITA 2286/PUN/2017[2012-13]Status: DisposedITAT Pune05 Jul 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri V.L. JainFor Respondent: S/Shri J.P. Chandraker & M.G. Jasnani
Section 133ASection 143(2)Section 143(3)Section 148Section 80I

…orted in 90 ITR 236 (Allahabad), Hon’ble High Court of Gujarat in the case of Kunal Structure (India) Pvt. Ltd. Vs. Dy. CIT reported in 422 ITR 482 (Gujarat) and the Hon’ble High Court of Bombay in the case of Atul Projects India Pvt. Ltd. Vs. UOI reported in 422 ITR 478 (Bombay). If we are, to accept the contention of assessee that the revised return was not filed on account of any omissions found in the original return, it should be construed to mean that the revised return was filed to cure defects in the original return of income, revised return would relate back to the original filing date, which means that…

Deputy Commissioner of Income-Tax, Circle - 8, Pune vs. Kishor Shankar Garve, Pune

In the result, the appeal of Revenue is allowed

ITA 1869/PUN/2017[2011-12]Status: DisposedITAT Pune05 Jul 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri V.L. JainFor Respondent: S/Shri J.P. Chandraker & M.G. Jasnani
Section 133ASection 143(2)Section 143(3)Section 148Section 80I

…orted in 90 ITR 236 (Allahabad), Hon’ble High Court of Gujarat in the case of Kunal Structure (India) Pvt. Ltd. Vs. Dy. CIT reported in 422 ITR 482 (Gujarat) and the Hon’ble High Court of Bombay in the case of Atul Projects India Pvt. Ltd. Vs. UOI reported in 422 ITR 478 (Bombay). If we are, to accept the contention of assessee that the revised return was not filed on account of any omissions found in the original return, it should be construed to mean that the revised return was filed to cure defects in the original return of income, revised return would relate back to the original filing date, which means that…

Atul Projects India Pvt. Ltd. v. UOI (422 ITR 478) — Cited in 3 Judgments | BharatTax