Bawa Abhai Singh v. DCIT

117 Taxmann 12High Court2001#1234 most cited

What is Bawa Abhai Singh v. DCIT authority for?

The power to reopen assessments under the amended Section 147 is wide, requiring the Assessing Officer to have a "reason to believe" that income has escaped assessment, based on prima facie or tangible material, even if the assessee fully disclosed material facts. This belief must be founded on existing reasons and information, with a rational connection to the escapement of income.

92

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2025.

Also referred to as

Bawa Abhai Singh v. DCIT · reassessment section 147 · reopening of assessment · reason to believe · escaped assessment · tangible material · prima facie material · amended Section 147 · full and true disclosure · live link reasons to believe · 253 ITR 83 · Delhi High Court 2001

Also reported as

253 ITR 83

Sections most often in play

Section 143(3)Section 144CSection 147Section 148Section 68Section 92CA

Issues it is cited on

section 147(1)section 11(4)section 4asection 164(2)section 11(6)advancement of general public utilitysection 153(3)section 44bbsection 13(2)section 11(4a)section 44bfresh tangible material

Judgments citing Bawa Abhai Singh v. DCIT

Mr. Krishna Kumar Pant, New Delhi vs. DCIT, New Delhi

ITA 5574/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “Friday” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year 2005-06 Mr. J.S. Gujral, v. DCIT, K-165, Sourth City 1, Circle-8(1), Gurgaon Haryana New Delhi. TAN/PAN: AAAPG4124F (Appellant) (Respondent) Assessment Year 2005-06 Ranjeet Singh, v. DCIT, V-32/5, DLF Phase-III, Circle-8(1), Gurgaon New Delhi. TAN/PAN: AAAPL0885C (Appellant) (Respondent) Assessment Year 2005-06 Sanjiv Narayan, v. DCIT, F-225A, Circle-8(1), Sainik Farm, New Delhi. New Delhi. TAN/PAN: AAAPN0933B (Appellant) (…

Mr. Sanjiv Narayan, New Delhi vs. DCIT, New Delhi

ITA 5546/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “Friday” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year 2005-06 Mr. J.S. Gujral, v. DCIT, K-165, Sourth City 1, Circle-8(1), Gurgaon Haryana New Delhi. TAN/PAN: AAAPG4124F (Appellant) (Respondent) Assessment Year 2005-06 Ranjeet Singh, v. DCIT, V-32/5, DLF Phase-III, Circle-8(1), Gurgaon New Delhi. TAN/PAN: AAAPL0885C (Appellant) (Respondent) Assessment Year 2005-06 Sanjiv Narayan, v. DCIT, F-225A, Circle-8(1), Sainik Farm, New Delhi. New Delhi. TAN/PAN: AAAPN0933B (Appellant) (…

Mr. Ranjeet Singh, Gurgaon vs. DCIT, New Delhi

ITA 5513/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “Friday” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year 2005-06 Mr. J.S. Gujral, v. DCIT, K-165, Sourth City 1, Circle-8(1), Gurgaon Haryana New Delhi. TAN/PAN: AAAPG4124F (Appellant) (Respondent) Assessment Year 2005-06 Ranjeet Singh, v. DCIT, V-32/5, DLF Phase-III, Circle-8(1), Gurgaon New Delhi. TAN/PAN: AAAPL0885C (Appellant) (Respondent) Assessment Year 2005-06 Sanjiv Narayan, v. DCIT, F-225A, Circle-8(1), Sainik Farm, New Delhi. New Delhi. TAN/PAN: AAAPN0933B (Appellant) (…

Mr. J.S. Gujral, Gurgaon vs. DCIT, New Delhi

ITA 5512/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “Friday” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year 2005-06 Mr. J.S. Gujral, v. DCIT, K-165, Sourth City 1, Circle-8(1), Gurgaon Haryana New Delhi. TAN/PAN: AAAPG4124F (Appellant) (Respondent) Assessment Year 2005-06 Ranjeet Singh, v. DCIT, V-32/5, DLF Phase-III, Circle-8(1), Gurgaon New Delhi. TAN/PAN: AAAPL0885C (Appellant) (Respondent) Assessment Year 2005-06 Sanjiv Narayan, v. DCIT, F-225A, Circle-8(1), Sainik Farm, New Delhi. New Delhi. TAN/PAN: AAAPN0933B (Appellant) (…

ACIT, Central Circle - 4(3), Kolkata vs. M/S. Grd Commodities Ltd., Kolkata

In the result, the appeals of the Revenue are dismissed and the cross objections of assessee are allowed

ITA 2277/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Dec 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] It(Ss)A Nos.120 To123/Kol/2018 Assessment Years: 2009-10 To 2012-13

Section 132Section 133ASection 143Section 143(3)Section 147Section 148Section 153A

…formation of the belief relating to escapement of the income of the assessee from assessment.” 33. In CIT vs. Kelvinator of India Ltd. reported in 256 ITR 1, the Full Bench of Hon’ble Delhi High Court held as under :- “31. In Bawa Abhai Singh"s case [2002] 253 ITR 83 (Delhi), a Division Bench of this court of which one of us (D. K. Jain J.) is a Member, clearly held (page 88) : "The crucial expression is "reason to believe". The expression predicates that the Assessing Officer must hold a belief . . . by the existence of reasons for holding such a belief. In other words, it contemplates existence of reasons on…

Ravi Mohan Gehi, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 6238/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Sept 2020AY 2011-12

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 6238/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2011-12) Dcit Cen Cir 40, Ravi Mohan Gehi, Piramal Chambers B/6, Navkar Chambers, बिधम/ Mumbai Andheri Kurla Road, Vs. Pin- Andheri (E), Mumbai-400 059 स्थायीलेखासं./जीआइआरसं./Pan No. Aeppg1674M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant : Shri Pradip Kanasi, Ar By प्रत्यथीकीओरसे/Respondentby : Shri Michael, Dr Virtual Date Of Hearing 29.07.2020 : Date Of Pronouncement 16.09.2020 :

For Appellant: Shri Pradip Kanasi, AR byFor Respondent: Shri Michael, DR
Section 143(1)Section 143(2)Section 14ASection 153ASection 234BSection 57

…Singh, 125 TTJ 816 (Del.) ii. Atul Jain 212 CTR 42 (Del.) iii. George Williamson Ltd. 258 1TR 126 (Gau.) iv. Mahesh Gum & Oil Industries 292 ITR 397 (Raj.) v. Chuggamal Rajpal 79 ITR 603 (SC) vi. IBM World Trade Corp. 216 ITR 811 (Born.) vii. Bawa Abhay Singh 253 ITR 83 (Del.) viii. United Electrical Co.(P.) Ltd. 258 ITR 317 (Del.) ix. Ganga Saran & Sons. (P.) Ltd. 130 IFR 1 (SC) X. Hindustan Lever Ltd. 268 ITR 322 (Bom.) g. Your appellant very strongly submits that the entire addition made without any basis in the in the manner stated above in violation of 19 I.T.A. No. 6238/Mum/2016 Ravi Mohan Gehi natural just…

M/S. Bose Corporation India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 5705/DEL/2016[2008-09]Status: DisposedITAT Delhi03 Sept 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2008-09] Bose Corporation India Pvt. Ltd., Vs. Dcit 3Rd Floor, Plot No.4, Circle – 5(1), Salcon Aurum, Jasola District New Delhi Centre, New Delhi – 110 025 Pan No. Aaacb 3260 A [Appellant] [Respondent]

For Appellant: Shri K. M. Gupta, AdvFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 143(3)Section 147Section 148Section 37(1)

…analysed the earlier Division Bench decisions, namely, Jindal Photo Films Ltd. v. Deputy Commissioner of Income- Tax presided over by R.C. Lahoti J. (as learned Chief Justice of India then was) and Bawa Abhai Singh v. Deputy Commissioner of Income-Tax [2002] 253 ITR 83 comprising Arijit Pasayat and D.K. Jain JJ. (as their Lordships then were). It is quite possible that had the Court in Consolidated Photo been made aware of the consistent opinion of this Court in Jindal Photo and Bawa Abhai Singh, their conclusion may have been totally different, notwithstanding alternative view of the Gujarat High Court." 18. Th…

ACIT, Chennai vs. Sri. K.Srikanth, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1324/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

Sri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1016/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

Sri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 1015/CHNY/2012[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

Shri K.Srikanth, Chennai vs. ACIT, Chennai

In the result, all the four appeals adjudicated by us in this order are partly allowed

ITA 307/CHNY/2010[2001-02]Status: DisposedITAT Chennai19 May 2020AY 2001-02

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: Mr. S.Sridhar, AdvFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी र$मत कोचर, लेखा सद य के सम( BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.307/Chny/2010 & ITA Nos.1015 & 1016/Chny/2012 "नधा"रण वष" /Assessment Year: 2001-02 v. Shri K. Srikanth, The Asst. Commissioner of C/o. Shri S.Sridhar, Advocate Income Tax, New No.14, Old No.82, Flat No.5, Company Circle-II(4), 1st Avenue, Indira Nagar, Adyar, Chennai. Chennai-600 020. [PAN: AAFPS 6375 K] (अपीलाथ*/Appellant) (+,यथ*/Respondent) आयकर अपी…

Satya Kumar Sakhuja, New Delhi vs. ITO Ward -45(3), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2188/DEL/2019[2008-09]Status: DisposedITAT Delhi13 Feb 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Ved Jain, Advocate & Ms. SurbhiFor Respondent: Ms. Parul Singh, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 SATYA KUMAR SAKHUJA, Vs. ITO, WARD-45(3), C-41, NEW MULTAN NAGAR, NEW DELHI NEW DELHI – 110 056 (PAN: AAYPS1101L) (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Advocate & Ms. Surbhi Goyal, CA Department by : Ms. Parul Singh, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-15, New Delhi on 14.01.2019 in relation to the assessment year 2008-09. 2. At the time of hearing, Ld. Counsel for the assessee stated that the si…

ITO 13(3)(3), Mumbai vs. Vulvan Traders P. Ltd, Mumbai

ITA 4137/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Jan 2019AY 2008-09

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Years: 2008-09 Income Tax Officer-13(3)(3), M/S Vulvan Traders, 805, Room No.227,02Nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaacv1603K Assessment Years: 2008-09 M/S Vulvan Traders, 805, Income Tax Officer-13(3)(3), A Wingh, Corporate Room No.227,02Nd Floor, बनाम/ Avenue, Sonawala Raod, Aayakar Bhavan, Vs. Goregaon East, M. K. Road, Mumbai-400063 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacv1603K

Section 143(1)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘एफ’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Vice President, and Shri N.K. Pradhan, Accountant Member Assessment Years: 2008-09 Income Tax Officer-13(3)(3), M/s Vulvan Traders, 805, Room No.227,02nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.AAACV1603K Assessment Years: 2008-09 M/s Vulvan Traders, 805, Income Tax Officer-13(3)(…

Ge Nuovo Pignone Spa, Gurgaon vs. DCIT (International Taxation), Circle-1(3)(1), New Delhi

In the result, appeal filed by assessee stands partly allowed

ITA 6892/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jan 2019AY 2009-10

Bench: Shri Nk Saini & Smt. Beena A Pillaiay: 2009-10 Ge Nuovo Pignone Spa Vs. Dcit, International Taxation C/O 6Th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi Dlf Cyber City, Phase Iii Gurgaon 122 002 Haryana

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. G.K.Dhall, CIT, D.R
Section 147Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2009-10 GE Nuovo Pignone SPA vs. DCIT, International Taxation C/o 6th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi DLF Cyber City, Phase III Gurgaon 122 002 Haryana PAN: AABCG3212A (Appellant) (Respondent) Assessee by : Sh. Sachit Jolly, Adv. Sh. Sidharth Joshi, Adv. Department by : Sh. G.K.Dhall, CIT, D.R. Date of Hearing : 28/11/2018 Date of Pronouncement: 01.01.2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appea…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2580/CHNY/2017[2014-15]Status: DisposedITAT Chennai06 Dec 2018AY 2014-15

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जो"ग"दर "संह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2578,2579 & 2580/Chny/2017 And C.O. Nos.47,48 & 49/Chny/2018 "नधा"रण वष" /Assessment years : 2010-11, 2013-14 & 2014-15 The Asst. Commissioner of Vs. M/s.Deloittee Haskins & Income Tax, Sells, Non-corporate Circle-1(1), ASV Ramana Towers, (formerly Business Circle-I) 52,Venkatnarayana Road, Chennai. T.Nagar,Chennai 600 017. [PAN AACFD 3771 D ] (अ…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2579/CHNY/2017[2013-14]Status: DisposedITAT Chennai06 Dec 2018AY 2013-14

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जो"ग"दर "संह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2578,2579 & 2580/Chny/2017 And C.O. Nos.47,48 & 49/Chny/2018 "नधा"रण वष" /Assessment years : 2010-11, 2013-14 & 2014-15 The Asst. Commissioner of Vs. M/s.Deloittee Haskins & Income Tax, Sells, Non-corporate Circle-1(1), ASV Ramana Towers, (formerly Business Circle-I) 52,Venkatnarayana Road, Chennai. T.Nagar,Chennai 600 017. [PAN AACFD 3771 D ] (अ…

ACIT Non Corp Circle 1 (1) Formerly Known As Business Circle 1, Chennai vs. M/S Deolite Haskins & Sells, Chennai

ITA 2578/CHNY/2017[2010-11]Status: DisposedITAT Chennai06 Dec 2018AY 2010-11

Bench: Shri Joginder Singh & Shri A.Mohan Alankamony

For Appellant: Mr.AR.V.Sreenivasan,JCIT,D.RFor Respondent: Mr.S.P.Chidambaram,Advocate
Section 143(3)Section 37(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी जो"ग"दर "संह, उपा"य" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI JOGINDER SINGH, VICE PRESIDENT & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2578,2579 & 2580/Chny/2017 And C.O. Nos.47,48 & 49/Chny/2018 "नधा"रण वष" /Assessment years : 2010-11, 2013-14 & 2014-15 The Asst. Commissioner of Vs. M/s.Deloittee Haskins & Income Tax, Sells, Non-corporate Circle-1(1), ASV Ramana Towers, (formerly Business Circle-I) 52,Venkatnarayana Road, Chennai. T.Nagar,Chennai 600 017. [PAN AACFD 3771 D ] (अ…

Brijendra Nath Agarwal, Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1666/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…He relying on the orders of authorities below also placed reliance on the decision of Hon'ble Supreme Court in Phool Chand Bajrang Lal Vs. ITO (1993) 203 ITR 456 (SC) and also on the decision of Hon’ble High Court of Delhi in Bawa Abhai Singh Vs. DCIT (2002) 253 ITR 83 (Del). 14. The learned Authorized Representative for the assessee in rejoinder pointed out that case laws relied upon by the learned Departmental Representative for the Revenue do not cover the jurisdictional issue raised by the assessee. He further pointed out that Shri S.N. Agarwal in his statement has stated that cash payment was not recorded…

Agarwal Group Corporate Holding P. Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1667/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…He relying on the orders of authorities below also placed reliance on the decision of Hon'ble Supreme Court in Phool Chand Bajrang Lal Vs. ITO (1993) 203 ITR 456 (SC) and also on the decision of Hon’ble High Court of Delhi in Bawa Abhai Singh Vs. DCIT (2002) 253 ITR 83 (Del). 14. The learned Authorized Representative for the assessee in rejoinder pointed out that case laws relied upon by the learned Departmental Representative for the Revenue do not cover the jurisdictional issue raised by the assessee. He further pointed out that Shri S.N. Agarwal in his statement has stated that cash payment was not recorded…

Radiance Stock Traders Pvt. Ltd., Delhi vs. ITO, Ward- 20(4), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 4542/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Nov 2018AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Sh. Gautam Jain, Adv. & Sh. LalitFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 147Section 234BSection 68

…7 at page 710 Ashok Kumar Sen vs. ITO. 9. 298 ITR 198 (Del.) Sabh Infrastructure Ltd. vs. ACIT. 10. 87 ITR 349 (SC) CIT vs. Daulat Ram Rawatmull 11. 82 ITR 147 (SC) Sheo Nath Singh vs. AAC. 12. 258 ITR 317 (Del.) United Electrical Co. (P) Ltd. vs. CIT 13. 253 ITR 83 Bawa Abhai Singh. 14. 159 ITR 956 (SC( CIT vs. Indian Oil Corporation. 15. 103 ITR 437 (SC) ITO vs. Lakhamani Mewal Das. 16. 384 ITR 147 (Del.) Pr. CIT vs. G&G Pharma India Ltd. 17. ITA No. 4908/Del/2012 dated 31.3.2015 Jiten Gurnani vs. ITO 18. ITA No. 1372/D/2015 dated 28.10.2015 Unique Metal Industries vs. ITO 19. ITA No. 512/D/2015 dated…