Bayer Material Science Pvt. Ltd. v. DCIT

382 ITR 333High Court2016#1272 most cited

What is Bayer Material Science Pvt. Ltd. v. DCIT authority for?

Reassessment orders under Section 147/148 are without jurisdiction and invalid if the Assessing Officer fails to dispose of the assessee's objections to the reopening of assessment through a speaking order, as mandated by the GKN Driveshafts procedure.

89

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

Bayer Material Science v. DCIT · 382 ITR 333 · Section 147 · Section 148 · reopening of assessment · reassessment proceedings · GKN Driveshafts · objections to reopening · speaking order · without jurisdiction · procedural compliance · notice under Section 148

Sections most often in play

Section 147Section 148Section 143(2)Section 143(3)Section 142(1)Section 69ASection 133(6)Section 143(1)

Issues it is cited on

section 153(2)live linkreopening of assessmentsection 254notice under section 148reason to believespeaking orderescapement of incomedraft assessment orderreassessment proceedingscross objectioncommissioner (appeals)

Judgments citing Bayer Material Science Pvt. Ltd. v. DCIT

Income Tax Officer, Parel vs. N K Family Trust, Lower Parel

Accordingly, all the grounds raised by the Revenue are dismissed

ITA 8969/MUM/2025[2012-13]Status: DisposedITAT Mumbai25 Feb 2026AY 2012-13

Bench: us, at the outset, invited our attention to the Cross Objection raised by the Assessee whereby the Assessee has challenged the assumption of jurisdiction by the Assessing Officer under Section 148 of the Act which reads as under: "1. The Ld. CIT(A) ought to have appreciated that the reopening of

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Aditya Rai
Section 143(3)Section 143(3)(ii)Section 147Section 148

…me Court in GKN Driveshafts (India) Ltd. (supra) and following its earlier precedents in KSS Petron Private Ltd. v. Asstt. CIT [IT Appeal No.224 of 2014, dated 3-10-2016] and Bayer Material Science (P.) Ltd. v. Dy. CIT [2016] 66 taxmann.com 335/237 Taxman 723/382 ITR 333 (Bombay) quashed the combined order on the ground of want of compliance with jurisdictional parameters. 14. Accordingly, we cannot accept Mr …. contention about there being no infirmity in the impugned consolidated order dated 31 March 2022, given the above decisions referred to by us rendered in substantially similar facts. xx xx 17. For all the…

Sanjeev Kumar Saxena, Lucknow vs. ITO-3(4), Lucknow -New, Lucknow

In the result, the appeal is partly allowed for statistical purposes

ITA 99/LKW/2025[2015-16]Status: DisposedITAT Lucknow30 Jan 2026AY 2015-16

Bench: Shri Anadee Nath Misshra

Section 127Section 143(2)Section 143(3)Section 56(2)(vii)

…I.T.A. No.99/Lkw/2025 Assessment Year:2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.99/Lkw/2025 Assessment Year:2015-16 Sanjeev Kumar Saxena, Vs. Income Tax Officer-3(4), A-1, Shalimar Courtyard, Lucknow-New Near Tarikhana Rly Crossing Sitapur Road, Lucknow-226022 PAN:ADQPS7532Q (Appellant) (Respondent) Appellant by Shri Swaran Singh, C.A. Respondent by Shri Amit Kumar, Addl. CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.99/Lkw/2025 has been filed by the assessee for assessment year 2015-16 against impugned ap…

Income Tax Officer, Pune vs. Sagar Construction Company, Pune

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT
Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68

…llenge the reopening before the higher authorities, therefore, in view of the decision of Hon’ble Bombay High Court in the case of Asian Paints Ltd. Vs. DCIT reported in 296 ITR 90 (Bom) and in the case of Bayer Material Science Pvt. Ltd. Vs. ACIT reported in 382 ITR 333 (Bom) and the decision of the Co-ordinate Bench of the Tribunal in the case of Vilas B. Rukari (HUF) vs. ITO (supra), such re-assessment order is bad in law. 15 CO No.43/PUN/2025 18. The Ld. Counsel for the assessee in his yet another plank of argument submitted that as per the reasons recorded by the Assessing Officer, he has stated that the a…

Income Tax Officer, Ward 16(2)(1), Mumbai vs. Kailash Mulchand Kothari, Mumbai

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

ITA 2727/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Aug 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 10(38)Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Income Tax Officer, Vs. Kailash Mulchand Ward 16(2)(1), Kothari Mumbai A-2005, Cosmic Height, Bhakti Park Wadala East Mumbai- 400 024 PAN/GIR No.AADPK9073C (Appellant) .. (Respondent) CO No.133/Mum/2025 (Arising out of ITA No.2727/Mum/2025) (Assessment Year :2015-16) Kailash Mulchand Vs. Income Tax Officer, Ward Kothari 16(2)(1), A-2005, Cosmic Mumbai Height, Bhakti Park Wadala East Mumbai- 400 024 PAN/GIR No.AADPK9073C (Appellant) .. (Respondent) Assessee by Shri Prakash Jhu…

DCIT(Exemp)-2(1), Mumbai vs. Tata Education and Development Trust, Mumbai

ITA 5954/MUM/2024[2013-14]Status: DisposedITAT Mumbai30 Apr 2025AY 2013-14

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Biswanath Das
Section 11(1)(c)Section 143(3)Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai 608, 6th Floor, MTNL Building, Cumbulla Hill, Peddar Road, Mumbai-400026.Maharashtra …………. Appellant Vs Tata Education and Development Trust Bombay house, Ground floor, Homi Mody Street, Fort, Mumbai- 400001. Maharashtra [PAN:AABTT5628C] …………. Respondent Appearance For the Appellant/Department : Shri Biswanath Das For the Respondent/Assessee : Shri Sukhsagar Syal, Shri. Atual T. Suraiya Date Conclusion of hearing : 17.02.2…

Suresh Babulal Agrawal, Mumbai vs. The ITO Ward-34(3)(7), Mumbai

In the result, appeal filed by the Assessee stands allowed

ITA 6704/MUM/2024[2012-13]Status: DisposedITAT Mumbai28 Apr 2025AY 2012-13

Bench: Shri Narender Kumar Choudhryassessment Year: 2012-13

For Appellant: Shri Jay Bhansali, Ld. A.RFor Respondent: Shri Srinivas P., Ld. Sr. D.R
Section 143(1)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2012-13 Mr. Suresh Babulal Agrawal Income Tax Officer, Room No. 519,5th Floor, 7/537 MHB Colony, Gorai Road, Vs. Borivali(W) Kautilya Bhavan, C-41 to C- Mumbai-400092 43, G Block, BKC PAN: AACPA299E Mumbai-400051 (Appellant) (Respondent) Present for: Assessee by : Shri Jay Bhansali, Ld. A.R. Revenue by : Shri Srinivas P., Ld. Sr. D.R. Date of Hearing : 03 .04 .2025 Date of Pronouncement : 28 .04 .2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal h…

Dharmil Anil Bodani, Mumbai vs. ACIT, Circle-19(1), Mumbai

In the result, appeal of the assessee is allowed on legal grounds

ITA 648/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Mar 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Dharmil Anil Bodani Vs. ACIT Circle 19(1) 51, 5th Floor Matru Mandir, ELCID CHS Ltd., Tardeo Road Ridge Road Mumbai- 400 007 Walkeshwar Mumbai – 400 006 PAN/GIR No.AACPB3387K (Appellant) .. (Respondent) Assessee by Shri Rajiv Khandelwal (virtual) Revenue by Shri R.R. Makwana, Addl. CIT Date of Hearing 22/01/2025 Date of Pronouncement 25/03/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 15/12/2023 passed…

Vijay Vinod Duragkar, Nagpur vs. Income Tax Officer Ward 4(4), Nagpur

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

ITA 339/NAG/2023[2015-16]Status: DisposedITAT Nagpur18 Nov 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Abhay Y. Marathe
Section 148Section 56(2)(vii)Section 69

…th the objections. The disposal of the objections in the assessment order is not sufficient compliance with the procedure. The failure to follow the procedure renders the assumption of jurisdiction by the Assessing Officer ultra. vires (Bayer Material Science 382 ITR 333 (Bom) & KSS Petron (Bom) followed). 23.11. The Appellant in light of the above facts and the judicial pronouncements referred to hereinabove prays before your honour to kindly treat the reopening as illegal and quash the re–opening as well as the assessment completed pursuant to search illegal re–opening in the interest or justice.” 10. It is pe…

Sachin Chirania, Mumbai vs. The Income Tax Officer, Navi Mumbai

ITA 4408/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Aug 2024AY 2012-13

Bench: Ld. Commissioner of Income Tax (Appeals). 4. On the facts and the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has erred in not taking cognizance of the stated legal position that Assessing Officer was bound to provide reasons within reasonable time for which he took six months and did not dispose of the objections filed by the assessee before completion of

For Appellant: Ms. Ritu Kamal KishoreFor Respondent: Shri R. R. Makwana
Section 144Section 147Section 148Section 69A

…ted 04/12/2019, passed by the Assessing Officer was without jurisdiction. Our view also draws strength from the decision of the Hon’ble Bombay High Court in the case of Bayer Material Sciences Private Limited Vs. Deputy Commission of Income Tax 10(3) : [2016] 382 ITR 333 (Bombay), and Fomento Resorts & Hotels Ltd. Vs. Assistant Commissioner of Income, Central Circle, Panjim, Goa : Tax Appeal No. 63 of 2007, dated 30/08/2019. Even otherwise, we note that in the identical facts and circumstances, the Tribunal has in the case of the Appellant has accepted the exemption claimed by the Appellant under Section 10(38) o…

DCIT, Cir-3(3)(1), Mumbai vs. Motech Software Pvt Ltd, Mumbai

ITA 2295/MUM/2023[2007-08]Status: DisposedITAT Mumbai28 Aug 2024AY 2007-08

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

Section 69

…ion rendered by Hon'ble Bombay High Court in the following cases:- (a) Fomento Resorts & Hotels Ltd vs. ACIT (2019) (Tax Appeal No.63 of 2007) (b) KSS Petron Private Ltd vs. ACIT (2016)(ITA No.224 of 2014) (c) Bayer Material Science (P) Ltd vs. DCIT (2016)(382 ITR 333) The Ld. AR submitted that the procedure for disposing of objections raised by the assessee to the reopening of assessment has been laid down by Hon'ble Supreme Court in the case of GKN Driveshars (India) Ltd vs. ITO (2003)(259 ITR 19)(SC). Accordingly, it was contended non- adherence of the procedure prescribed by the Hon'ble Supreme Court woul…

DCIT, Cir-3(3)(1), Mumbai vs. Motech Software Pvt Ltd, Mumbai

ITA 2294/MUM/2023[2006-07]Status: DisposedITAT Mumbai28 Aug 2024AY 2006-07

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri F.V. Irani, &For Respondent: Smt. Sanyogita Nagpal &
Section 69

…ion rendered by Hon'ble Bombay High Court in the following cases:- (a) Fomento Resorts & Hotels Ltd vs. ACIT (2019) (Tax Appeal No.63 of 2007) (b) KSS Petron Private Ltd vs. ACIT (2016)(ITA No.224 of 2014) (c) Bayer Material Science (P) Ltd vs. DCIT (2016)(382 ITR 333) The Ld. AR submitted that the procedure for disposing of objections raised by the assessee to the reopening of assessment has been laid down by Hon'ble Supreme Court in the case of GKN Driveshars (India) Ltd vs. ITO (2003)(259 ITR 19)(SC). Accordingly, it was contended non- adherence of the procedure prescribed by the Hon'ble Supreme Court woul…

Amita Multitrade Private Limited, Mumbai vs. DCIT CC 4 (3), Mumbai

In the result, the appeal of the assessee is allowed with above direction

ITA 279/MUM/2024[2010-11]Status: DisposedITAT Mumbai26 Jul 2024AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Amita Multitrade Private Limited Dcit Central Circle 4(3) Room No. 1921, 19Th Floor, 401/A, Pearl Arcade, Opp K Jewellers, Air India Building, Vs. Dawood Baug Lane, Nariman Point, Off Jp Road, Andheri West, Mumbai-400 021 Mumbai-400058 (Appellant) (Respondent) Pan No. Aaica1012D Assessee By : Shri Ashok Bansa & Shri Ajay Daga, Ars : Shri Manoj Kumar Sinha, Dr Revenue By Date Of Hearing: 18.07.2024 Date Of Pronouncement : 26.07.2024

For Appellant: Shri Ashok Bansa &
Section 143(2)Section 143(3)Section 147Section 148Section 68

…GKN Driveshaft [259 ITR 19(SC)] as held by the jurisdictional high court in the case of Allana Cold Storage Co. vs. ITO 287 ITR 1 (Bom.); in the case of Asian Paints Ltd. vs. Dy. CIT (2008) 290 ITR 90 (Bom); and in the case of Bayer Material Science (P) Ltd. 382 ITR 333 (Bom.). Amita Multitrade Pvt. Ltd.; A.Y. 2010-11 2.iii. Moreover, the Id. CIT(A) did not appreciate that the AO made the addition on a ground other than the ground on which the reasons were recorded rendering the assessment order as null & void. 3. The Id. CIT(A) erred in holding that furnishing of statement of third party relied upon by the AO…

ACIT, CC-2(1), Kol, Kolkata vs. Shalimar Hatcheries Limited, Kolkata

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

ITA 546/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Jan 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 35(1)(ii)

…ITA No. 546/KOL/2023 Assessment Year: 2012-2013 & C.O. No. 13/KOL/2023 (in ITA No. 546/KOL/2023) Shalimar Hatcheries Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 546/KOL/2023) Assessment Year: 2012-2013 Assistant Commissioner of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17th Floor, EVEREST HOUSE, Kolkata-700071 [PAN…

DCIT (Exemption)-2(1), Mumbai vs. Maharashtra State Road Transport Corporation, Mumbai

In the result, the appeal filed by the Revenue as well as cross objection filed by the assessee are dismissed

ITA 1766/MUM/2023[2013-14]Status: DisposedITAT Mumbai23 Nov 2023AY 2013-14

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 12ASection 143(2)Section 143(3)Section 148

…the reopening of the assessment by following the decisions rendered by Hon'ble Jurisdictional High Court in following cases : (i) KSS Petron Pvt. Ltd. Vs. ACIT (Income Tax Appeal No. 224 of 2014 dated 3.10.2016. (ii) Bayer Material Science (P) Ltd. Vs. DCIT (382 ITR 333) (iii) Fomento Resorts and Hotels Ltd. Vs. ACIT (Tax Appeal No. 63 of 20007 dated 30.8.2019) Accordingly learned AR contended that the learned CIT(A) was justified in quashing the reopening of assessment. 6. We heard rival contentions and perused the record. The admitted fact is that the Assessing Officer has not disposed of the objections file…

M/S. Soham Estate, Mumbai vs. DCIT, CC-1, Thane

ITA 690/MUM/2023[2012-13]Status: DisposedITAT Mumbai20 Sept 2023AY 2012-13
For Appellant: Dr. K. ShivaramFor Respondent: Dr. Kishor Dhule
Section 133ASection 143(3)Section 147Section 148Section 68

…. Vs. ITO (2003) 259 ITR 19 (SC) 4 ITA No.691/Mum/2023 (Assessment Year: 2013-14) 2. KSS Petron Pvt. Ltd. Vs. ACIT (ITA No. 224 of 2014 dated 03/10/2016 (Bom) (HC) 3. Bayer Material Sciences Private Limited Vs. Deputy Commission of Income Tax 10(3) : [2016] 382 ITR 333 (Bombay), 4. Fomento Resorts & Hotels Ltd. Vs. Assistant Commissioner of Income, Central Circle, Panjim, Goa : Tax Appeal No. 63 of 2007, dated 30/08/2019 5. CIT Vs. Anurag Rice Mills (2017) 88 taxmann.com 420 (Patna) (HC) 6. General Electric Company Vs. ADIT: ITA No. 82/Mum/2011, 23/12/2022 8. Per contra, the Ld. Departmental Representative sub…

General Electric Company, Mumbai vs. Asst DIT (It) 3(1), Mumbai

In the result, the appeal of the assessee for Assessment Year 2001-02 is allowed and the appeal of revenue for A

ITA 82/MUM/2011[2001-02]Status: DisposedITAT Mumbai23 Dec 2022AY 2001-02

Bench: Shri Aby T Varkey & Shri M Balaganeshm/S. General Electric Company, C/O Kpmg, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 Pan Aaacg5399M …Appellant. Vs. Asst. Director Of Income Tax, (International Taxation)-3(1), Room No.136, 1St Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner Of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/S. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee By : Shri Percy Pardiwala, Ms. Fereshte Sethna, Shri Mrunal Parekh, Shri Abhishek Tilak & Shri Ameya Pany. Revenue By : Ms. Surabi Sharma, Cit D.R. Shri Sunil Umap, Cit- D.R. Date Of Hearing : 15.12.2022 Date Of Pronouncement : 23.12.2022

For Appellant: Shri Percy PardiwalaFor Respondent: Ms. Surabi Sharma, CIT
Section 139Section 143Section 143(3)Section 147Section 148Section 5Section 9

…ssessee for reopening the assessment were never disposed of by the learned Assessing Officer in the instant case. 13. Similar matter also came up before the Hon'ble Jurisdictional High Court in the case of Bayer Material Sciences (P) Ltd Vs. DCIT reported in 382 ITR 333 wherein hereunder : “ 11. In the present facts, we find that the draft Assessment order was passed on 30th March, 2015 without having disposed of the Petitioner's objections to the reasons recorded in support of the impugned notice. The reasons were supplied to the Petitioner only on 19th March, 2015 and the Petitioner had filed the objections t…

DDIT (It) 3(1), Mumbai vs. General Electric Company, Mumbai

In the result, the appeal of the assessee for Assessment Year 2001-02 is allowed and the appeal of revenue for A

ITA 432/MUM/2011[2001-02]Status: DisposedITAT Mumbai23 Dec 2022AY 2001-02

Bench: Shri Aby T Varkey & Shri M Balaganeshm/S. General Electric Company, C/O Kpmg, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 Pan Aaacg5399M …Appellant. Vs. Asst. Director Of Income Tax, (International Taxation)-3(1), Room No.136, 1St Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner Of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/S. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee By : Shri Percy Pardiwala, Ms. Fereshte Sethna, Shri Mrunal Parekh, Shri Abhishek Tilak & Shri Ameya Pany. Revenue By : Ms. Surabi Sharma, Cit D.R. Shri Sunil Umap, Cit- D.R. Date Of Hearing : 15.12.2022 Date Of Pronouncement : 23.12.2022

For Appellant: Shri Percy PardiwalaFor Respondent: Ms. Surabi Sharma, CIT
Section 139Section 143Section 143(3)Section 147Section 148Section 5Section 9

…ssessee for reopening the assessment were never disposed of by the learned Assessing Officer in the instant case. 13. Similar matter also came up before the Hon'ble Jurisdictional High Court in the case of Bayer Material Sciences (P) Ltd Vs. DCIT reported in 382 ITR 333 wherein hereunder : “ 11. In the present facts, we find that the draft Assessment order was passed on 30th March, 2015 without having disposed of the Petitioner's objections to the reasons recorded in support of the impugned notice. The reasons were supplied to the Petitioner only on 19th March, 2015 and the Petitioner had filed the objections t…

Jt. Commissioner of Income Tax (OSD) (Exemptions) Circle, Pune vs. S. M. Batha Education Trust, Satara

ITA 64/PUN/2021[2017-18]Status: DisposedITAT Pune16 Nov 2022AY 2017-18

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.

For Appellant: Shri Vishnu BhutadaFor Respondent: Shri Sardar Singh Meena and Shri M.G. Jasnani
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. ITA No. A.Y. Appellant Respondent No. 1. 1752/PUN/2018 2011-12 The I.T.O. S.M. Batha (Exemptions), Education Trust, Ward 1, Pune A/P Panchgani, Tal. Mahabaleshwar Dist. Satara – 412 805 PAN: AACTS 7892 J 2. 23/PUN/2021 2016-17 Jr. CIT (OSD) -do- (Exemptions) Circle, Pune 3. 64/PUN/2021 2017-18 -do- -do- Sr. C.O. No. Arising out of A.Y. Cross Objector Appellant in No. ITA No. Appeal 1. 15/PUN/2021 1752/PUN/2018 2011-12 S.M. Batha Education The I.T.O. Trust, (Exemption)…

Jt Commissionber of Income-Tax(OSD) (Exemptions) Circle, Pune vs. S.M. Batha Education Trust, Pune

ITA 23/PUN/2021[2016-17]Status: DisposedITAT Pune16 Nov 2022AY 2016-17

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.

For Appellant: Shri Vishnu BhutadaFor Respondent: Shri Sardar Singh Meena and Shri M.G. Jasnani
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. ITA No. A.Y. Appellant Respondent No. 1. 1752/PUN/2018 2011-12 The I.T.O. S.M. Batha (Exemptions), Education Trust, Ward 1, Pune A/P Panchgani, Tal. Mahabaleshwar Dist. Satara – 412 805 PAN: AACTS 7892 J 2. 23/PUN/2021 2016-17 Jr. CIT (OSD) -do- (Exemptions) Circle, Pune 3. 64/PUN/2021 2017-18 -do- -do- Sr. C.O. No. Arising out of A.Y. Cross Objector Appellant in No. ITA No. Appeal 1. 15/PUN/2021 1752/PUN/2018 2011-12 S.M. Batha Education The I.T.O. Trust, (Exemption)…

Income-Tax Officer, (Exemptions), Ward-1, Pune vs. S.M. Batha Education Trust, Satara

ITA 1752/PUN/2018[2011-12]Status: DisposedITAT Pune16 Nov 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.

For Appellant: Shri Vishnu BhutadaFor Respondent: Shri Sardar Singh Meena and Shri M.G. Jasnani
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. ITA No. A.Y. Appellant Respondent No. 1. 1752/PUN/2018 2011-12 The I.T.O. S.M. Batha (Exemptions), Education Trust, Ward 1, Pune A/P Panchgani, Tal. Mahabaleshwar Dist. Satara – 412 805 PAN: AACTS 7892 J 2. 23/PUN/2021 2016-17 Jr. CIT (OSD) -do- (Exemptions) Circle, Pune 3. 64/PUN/2021 2017-18 -do- -do- Sr. C.O. No. Arising out of A.Y. Cross Objector Appellant in No. ITA No. Appeal 1. 15/PUN/2021 1752/PUN/2018 2011-12 S.M. Batha Education The I.T.O. Trust, (Exemption)…