Berger Paints India Ltd. v. CIT

266 ITR 99Supreme Court of India2004#530 most cited

What is Berger Paints India Ltd. v. CIT authority for?

The Revenue cannot take a conflicting stand from what it had earlier accepted in a previous assessment year without compelling justification. This principle of consistency applies to various issues, including the treatment of customs duty in closing inventory.

181

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2006 to 2026.

Also referred to as

Berger Paints India Ltd. v. CIT · 266 ITR 99 · rule of consistency · Revenue conflicting stand · Section 147 reassessment · customs duty in closing inventory · accepted position · Section 143(3) assessment · arbitrary reassessments · consistency in tax assessment

Also reported as

135 Taxmann 586258 CTR 329

Sections most often in play

Section 143(3)Section 147Section 148Section 251(2)Section 69ASection 142(1)Section 22Section 255(4)
Read the full judgment

Issues it is cited on

put to usesection 92brule of consistencymost appropriate methodsection 92ca(3)arm's length pricesection 40a(3)mercantile system of accountingpermanent establishmentsection 43bsection 40atransfer pricing adjustment

Judgments citing Berger Paints India Ltd. v. CIT

The Dy. Commissioner of Income-Tax, Jalandhar vs. M/S. Mbd. Printographics P.Ltd, Jalandhar

In the result, all the appeals of department and that of assessee stand dismissed

ITA 506/ASR/2011[2005-06]Status: DisposedITAT Amritsar02 Aug 2021AY 2005-06

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 506/Asr/2011 A.Y. 2005-06 I.T.A. No. 507/Asr/2011 A.Y. 2006-07 I.T.A. No. 508/Asr/2011 A.Y. 2007-08 I.T.A. No. 533/Asr/2011 A.Y. 2008-09 I.T.A. No. 534/Asr/2011 A.Y. 2009-10 I.T.A. No. 621/Asr/2014 A.Y. 2010-11 I.T.A. No. 27/Asr/2010 A.Y. 2006-07 DCIT, Central Circle-2 Vs. M/s MBD Printographics Pvt. Ltd. Jalandhar. MBD House Railway Road,Jalandhar. [PAN: AAACM9208R] (Appellant) (Respondent) I.T.A. No. 534/Asr/2014 Assessment Year: 2010-11 M/s MBD Printog…

The Deputy Commissioner of Income Tax, Jalandhar vs. M/S. Mbd Printographics P.Ltd., Jalandhar

In the result, all the appeals of department and that of assessee stand dismissed

ITA 27/ASR/2010[2006-07]Status: DisposedITAT Amritsar02 Aug 2021AY 2006-07

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 506/Asr/2011 A.Y. 2005-06 I.T.A. No. 507/Asr/2011 A.Y. 2006-07 I.T.A. No. 508/Asr/2011 A.Y. 2007-08 I.T.A. No. 533/Asr/2011 A.Y. 2008-09 I.T.A. No. 534/Asr/2011 A.Y. 2009-10 I.T.A. No. 621/Asr/2014 A.Y. 2010-11 I.T.A. No. 27/Asr/2010 A.Y. 2006-07 DCIT, Central Circle-2 Vs. M/s MBD Printographics Pvt. Ltd. Jalandhar. MBD House Railway Road,Jalandhar. [PAN: AAACM9208R] (Appellant) (Respondent) I.T.A. No. 534/Asr/2014 Assessment Year: 2010-11 M/s MBD Printog…

Sh.Baljit Singh Bachal, Ambala vs. ITO, W-1, Amabal

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

ITA 12/CHANDI/2020[2012-13]Status: DisposedITAT Chandigarh30 Jul 2021AY 2012-13

Bench: Shri N.K. Saini & Shri R.L Negiआयकरअपीलसं./Ita No.12/Chd/2020 "नधा"रणवष" / Assessment Year :2012-13 Sh. Baljit Singh Bachal, बनाम The Ito, Vpo-Panjokhera Sahib, Ward-1, Ambala 134011 Ambala "थायीलेखासं./Pan No: Banpb3278H अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Sh. Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue By : Smt. Meenahkshi Vohra, Addl. Cit सुनवाईक"तार"ख/Date Of Hearing : 04.05.2021 उदघोषणाक"तार"ख/Date Of Pronouncement : 30. 07.2021 आदेश/Order Perr.L. Negi:

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Smt. Meenahkshi Vohra, Addl. CIT
Section 142(1)Section 143(2)Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”,CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI R.L NEGI, JUDICIAL MEMBER आयकरअपीलसं./ITA No.12/CHD/2020 "नधा"रणवष" / Assessment Year :2012-13 Sh. Baljit Singh Bachal, बनाम The ITO, VPO-Panjokhera Sahib, Ward-1, Ambala 134011 Ambala "थायीलेखासं./PAN NO: BANPB3278H अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing "नधा"रतीक"ओरसे/Assessee by : Sh. Sudhir Sehgal, Advocate राज"वक"ओरसे/ Revenue by : Smt. Meenahkshi Vohra, Addl. CIT सुनवाईक"तार"ख/Date of Hearing : 04.05.2021 उदघोषणाक"तार"ख/Date of Pronouncement : 30. 07.2021 आदेश/Orde…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…AO, completely violates the principles of consistency, appreciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstandi…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…AO, completely violates the principles of consistency, appreciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstandi…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…AO, completely violates the principles of consistency, appreciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstandi…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…AO, completely violates the principles of consistency, appreciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstandi…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…AO, completely violates the principles of consistency, appreciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstandi…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…AO, completely violates the principles of consistency, appreciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstandi…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…AO, completely violates the principles of consistency, appreciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstandi…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…AO, completely violates the principles of consistency, appreciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstandi…

Hero Motocrop Ltd., New Delhi vs. ACIT, Circle- 11(1), New Delhi

The appeal of the assessee is partly allowed

ITA 9187/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Apr 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

Section 115JSection 143(3)Section 144CSection 145ASection 80ISection 92C

…ccounting standards notified by the CBDT u/s 145(2) mandate that the concept of materiality be taken into consideration when finalizing the accounts of an assessee. 7.24 Further, the Hon’ble Supreme Court in the case of Berger Paints India Ltd. vs. CIT (2004) 266 ITR 99 at page 103(SC), has noted with approval, the observations of the Special Bench of the ITAT in the case of Indian Communication Network Pvt. Ltd. vs. IAC (1994) 206 ITR (AT) 96 (Delhi). At page 114 it observed that: “Before we part with the ground, we cannot help feeling that the litigation between the parties could have been avoided since it was…

Rina S. Mehta, Mumbai vs. Asst CIT Cen Cir 23, Mumbai

In the result the appeal of the assessee is partly allowed for statistical purpose and appeal of the revenue is dismissed

ITA 1455/MUM/2016[1992-93]Status: DisposedITAT Mumbai05 Apr 2021AY 1992-93

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1992-93

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri P. Daniel, D.R
Section 139(1)Section 142(1)Section 144Section 234ASection 69

…er identical facts the Ld. CIT(A) has decided the issue in favour of the family members and the same has not been challenged before the higher forum. This is a settled position of law as has been held in the following cases. a. Berger Paints India Ltd v. C1T [266 ITR 99, 104 (SC)]. [Page 538-554 of PB No. 4] b. UOI v. Satish Pannalal Shah [249 ITR 221, 222 (SC)]. [Page 555-556 of PB No. 4] c. CIT v. Greenfield Hotels and Estates Pvt Ltd [389 ITR 68, 69 (Bom.)]. [Page 557-559 of PB No. 4] 37. On perusal of the orders passed by the Ld. CIT(A) and Coordinate benches of Tribunal in case of the family members of the a…

DCIT Cen Cir 4(1) Cen RG 4, Mumbai vs. Rina S. Mehta, Mumbai

In the result the appeal of the assessee is partly allowed for statistical purpose and appeal of the revenue is dismissed

ITA 1367/MUM/2016[1992-93]Status: DisposedITAT Mumbai05 Apr 2021AY 1992-93

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1992-93

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri P. Daniel, D.R
Section 139(1)Section 142(1)Section 144Section 234ASection 69

…er identical facts the Ld. CIT(A) has decided the issue in favour of the family members and the same has not been challenged before the higher forum. This is a settled position of law as has been held in the following cases. a. Berger Paints India Ltd v. C1T [266 ITR 99, 104 (SC)]. [Page 538-554 of PB No. 4] b. UOI v. Satish Pannalal Shah [249 ITR 221, 222 (SC)]. [Page 555-556 of PB No. 4] c. CIT v. Greenfield Hotels and Estates Pvt Ltd [389 ITR 68, 69 (Bom.)]. [Page 557-559 of PB No. 4] 37. On perusal of the orders passed by the Ld. CIT(A) and Coordinate benches of Tribunal in case of the family members of the a…

M/S. Dabur India Ltd., New Delhi vs. Addl.CIT, New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 6525/DEL/2014[2008-09]Status: DisposedITAT Delhi18 Feb 2021AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…t is the settled law that the Revenue has to be consistent in its approach and it is not open to the Revenue to take an inconsistent stand in the case of different assessee. [Ref. Kaumudini Narayan Dalai: 249 ITR 219 (SC) and Berger Paints India Ltd. vs. CIT: 266 ITR 99 (SC)]. Therefore, consistent with the stand taken by the Revenue in the case of different assesses, the said filter, in our opinion, is to be uniformly applied in all cases. 82.21 In view of the above discussion and in view of the detailed reasoning given by the CIT(A) while deleting the addition, we do not find any infirmity in his order. Accord…

DCIT, New Delhi vs. M/S. Dabur India Ltd., New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 6256/DEL/2014[2008-09]Status: DisposedITAT Delhi18 Feb 2021AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…t is the settled law that the Revenue has to be consistent in its approach and it is not open to the Revenue to take an inconsistent stand in the case of different assessee. [Ref. Kaumudini Narayan Dalai: 249 ITR 219 (SC) and Berger Paints India Ltd. vs. CIT: 266 ITR 99 (SC)]. Therefore, consistent with the stand taken by the Revenue in the case of different assesses, the said filter, in our opinion, is to be uniformly applied in all cases. 82.21 In view of the above discussion and in view of the detailed reasoning given by the CIT(A) while deleting the addition, we do not find any infirmity in his order. Accord…

M/S. Dabur India Ltd., New Delhi vs. Addl.CIT, New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3241/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Feb 2021AY 2007-08

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…t is the settled law that the Revenue has to be consistent in its approach and it is not open to the Revenue to take an inconsistent stand in the case of different assessee. [Ref. Kaumudini Narayan Dalai: 249 ITR 219 (SC) and Berger Paints India Ltd. vs. CIT: 266 ITR 99 (SC)]. Therefore, consistent with the stand taken by the Revenue in the case of different assesses, the said filter, in our opinion, is to be uniformly applied in all cases. 82.21 In view of the above discussion and in view of the detailed reasoning given by the CIT(A) while deleting the addition, we do not find any infirmity in his order. Accord…

DCIT, New Delhi vs. M/S. Dabur India Ltd., New Delhi

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

ITA 3114/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Feb 2021AY 2007-08

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80GSection 80ISection 92CSection 92E

…t is the settled law that the Revenue has to be consistent in its approach and it is not open to the Revenue to take an inconsistent stand in the case of different assessee. [Ref. Kaumudini Narayan Dalai: 249 ITR 219 (SC) and Berger Paints India Ltd. vs. CIT: 266 ITR 99 (SC)]. Therefore, consistent with the stand taken by the Revenue in the case of different assesses, the said filter, in our opinion, is to be uniformly applied in all cases. 82.21 In view of the above discussion and in view of the detailed reasoning given by the CIT(A) while deleting the addition, we do not find any infirmity in his order. Accord…

DCIT 8(1)(1), Mumbai vs. Royal Western Indua Turf Club Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3237/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Jan 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Smt Mamta Bansal, CIT-DRFor Respondent: Shri Salis Kapoor
Section 143(1)Section 143(2)Section 143(3)

…ase of the assessee: - i. Parshuram Pottery Works Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) AT) (Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalai 249 ITR 219 (SC) ITA Nos. 3237 /Mum/2017 M/s. Royal Western India turf Club Ltd., Mumbai. viii Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606…

Chittharanjan A Dasannacharya vs. The Commissioner of Income Tax-V

In the result, the appeal is allowed

ITA/153/2014HC Karnataka23 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(3)Section 2(14)Section 2(47)Section 260Section 260ASection 54F

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.153 OF 2014 BETWEEN: CHITTHARANJAN A. DASANNACHARYA AGED ABOUT 45 YEARS R/AT. NO.C-302, TEMPLE MEADOWS 27TH CROSS, BANASHANKARI 2ND STAGE, BANGALORE-560070. ... APPELLANT (BY Mr. T. SURYANARAYANA, ADV.,) AND: 1. THE COMMISSIONER OF INCOME TAX-V HMT BHAVAN, 59 BELLARY ROAD GANGANAGAR, BANGALORE-560032. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 14(1), HMT BHAVAN 59, BELLARY ROAD, GANGANAGAR…