Bhavesh Developers v. Assessing Officer

188 Taxmann 123High Court2010#15164 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Judgments citing Bhavesh Developers v. Assessing Officer

Hsbc Asset Management (India) Private Limited, Mumbai vs. Income Tax Officer 1(1)(2), Mumbai

In the result, ground no.1 raised by assessee is allowed and assessment order framed found to be without jurisdiction

ITA 7292/MUM/2017[2008-09]Status: DisposedITAT Mumbai29 Apr 2022AY 2008-09

Bench: Shri Rahul Chaudhary & Shri Gagan Goyalhsbc Asset Management (India) Pvt. Ltd. 3Rd Floor, Mercantile Bank Chamber, 16 Veer Nariman, Mumbai-400001 Pan: Aabch0007N ...... Appellant Vs. Ito-1(1)(2) Mumbai. ..... Respondent Appellant By : Sh. Niraj Sheth, Ar Respondent By : Sh. Tejinder Pal Singh Anand, Sr. Dr Date Of Hearing : 28/02/2022 Date Of Pronouncement : 29/04/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Cit (A)’] Vide Order Dated 13.10.2017 For The Assessment Year (Ay) 2008-09. The Assessee Has Raised The Following Grounds Of Appeal: The Following Grounds Of Appeal Are Distinct & Separate & Without Prejudice To Each Other. 1. On The Facts & In Law, The Commissioner Of Income-Tax (Appeals) - 6, Mumbai [‘Cit(A)’] Erred In Upholding The Reassessment Proceedings Under Section 148 Of The Income-Tax Act, 1961 (‘The Act’) Initiated After Four Years From The End Of Relevant Assessment Year, Without Appreciating The Fact That Assessment Under Section 143(3) Was Made & The Appellant Had Disclosed Fully & Truly All Material Facts Necessary

For Appellant: Sh. Niraj Sheth, ARFor Respondent: Sh. Tejinder Pal Singh Anand, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 148Section 37(1)Section 40A(9)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER HSBC Asset Management (India) Pvt. Ltd. 3rd Floor, Mercantile Bank Chamber, 16 Veer Nariman, Mumbai-400001 PAN: AABCH0007N ...... Appellant Vs. ITO-1(1)(2) Mumbai. ..... Respondent Appellant by : Sh. Niraj Sheth, AR Respondent by : Sh. Tejinder Pal Singh Anand, Sr. DR Date of hearing : 28/02/2022 Date of pronouncement : 29/04/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-6, Mumbai [h…

ACIT, Central Circle - 1(1), Kolkata vs. M/S. Adhunik Power & Natural Resources Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2157/KOL/2017[2009-10]Status: DisposedITAT Kolkata06 Feb 2019AY 2009-10

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravii.T.A. No. 2157/Kol/2017 Assessment Year: 2009-10 Acit, Central Circle-1(1), Kolkata.................……………....………………...…………………….….Appellant [Pan : Aadcb 3247 J] M/S Adhunik Power & Natural Resources...............................................…....….…………..…...Respondent Appearances By: Shri S. Halder, Sr. Dr, Appearing On Behalf Of The Appellant. Shri A. K. Tulsiyan, Appearing On Behalf Of The Respondent.

Section 131Section 133(6)Section 143(3)Section 147Section 148Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, KOLKATA Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 2157/Kol/2017 Assessment Year: 2009-10 ACIT, Central Circle-1(1), Kolkata.................……………....………………...…………………….….Appellant [PAN : AADCB 3247 J] M/s Adhunik Power & Natural Resources...............................................…....….…………..…...Respondent Appearances by: Shri S. Halder, Sr. DR, appearing on behalf of the appellant. Shri A. K. Tulsiyan, appearing on behalf of the Respondent. Date of concluding the hearing : January 17th, 2019 Da…

Bharat Petroleum Corp Ltd ( Kochi Refineries Ltd), Mumbai vs. ACIT Cir 1(1) RG 1, Mumbai

Appeal of the assessee is partly allowed

ITA 2826/MUM/2011[2000-01]Status: DisposedITAT Mumbai18 Jul 2018AY 2000-01

Bench: Shri Pawan Singh & Shri Rajesh Kumarassessment Year: 2000-01 Assessment Year: 2002-03 Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2004-05 Assessment Year: 2003-04

For Appellant: Shri Tiresh Dave, A.RFor Respondent: Shri Yashwant Kumar Bhaskar, D.R

Section 143(3)Section 147Section 148Section 801ASection 80ISection 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2000-01 Assessment Year: 2002-03 Assessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2004-05 Assessment Year: 2003-04 M/s. Bharat Petroleum The Asstt. Comm. of Corp. Ltd., (Kochi Income Tax, Refineries Limited), Circle 2(1), Bharat Bhavan Vs. Aayakar Bhavan, 4 & 6, Currimbhoy Road, Mumbai Ballard Estate, Mumbai – 400 001 PAN: AAACB2902M (Appellant) (Respondent) Present for: Assessee by : Shri Tiresh Dave, A.R. Shri N.A. Patade, A.R. R…

ACIT, Bhubaneswar vs. M/S. Neelachal Gramya Bank, Bhubaneswar

In the result, appeal filed by the revenue and cross objection

ITA 58/CTK/2015[2008-09]Status: DisposedITAT Cuttack12 Jul 2017AY 2008-09

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri B.K.Mohapatra, ARFor Respondent: Shri Kunal Singh, DR

Section 143(3)Section 144Section 147Section 148Section 2Section 22Section 36Section 44ASection 80PSection 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.58 /CTK/2015 Assessment Year:2008-09 ACIT, Circle -2(1), Vs. M/s. Neelachal Gramya Bhubaneswar Bank, 190/702, Kokila Residency, Ananta Vihar, Airport Area Post Office, Pokhariput, Bhubaneswar. PAN/GIR No. AAALN 0450 F (Appellant) .. ( Respondent) C.O.No.13/ctk/2015 (arising out of ITA No.58/CTK/2015) Assessment Year:2008-09 M/s. Neelachal Gramya Vs. ACIT, Circle -2(1), Bank, 190/702, Kokila Bhubaneswar Residency, Ananta Vihar, Airport Area Post Office, Pokharipu…

DCIT Ltu, Mumbai vs. The Tata Finance Ltd, Mumbai

In the result, appeals of the Revenue are dismissed

ITA 2961/MUM/2014[2003-04]Status: DisposedITAT Mumbai22 Mar 2017AY 2003-04

Bench: Shri C.N. Prasad & Shri Ramit Kocharincome Tax Appeal No.2961/Mum/2014 (धििाारण वर्ा / Assessment Year : 2003-04) Dy. Commissioner Of Income Tax Vs. M/S Tata Finance Ltd Large Tax Payer Unit (Now Merged With Tata Motors Centre -1, 29Th Floor Ltd.) World Trade Centre Bombay House 24 Cuffe Parade Homi Mody Street Mumbai – 400 005 Mumbai – 400 001 Pan : Aaact1629F (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) Income Tax Appeal No.2962/Mum/2014 (धििाारण वर्ा / Assessment Year : 2005-06) Dy. Commissioner Of Income Tax M/S Tata Motors Ltd. Large Tax Payer Unit Bombay House, 24 Centre -1, 29Th Floor Homi Mody Street World Trade Centre Mumbai – 400 001 Cuffe Parade Pan : Aaact2T27Q Mumbai – 400 005 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant By : Smt S Padmaja & Smt Mahva Sarkar प्रत्यर्थी की ओर से / Respondent By : Shri Dinesh Vyas & Shri Manish Haria सुनवाई की तारीख / Date Of Hearing : 30/12/2016 घोषणा की तारीख / Date Of Pronouncement : 22/03/2017 आदेश / O R D E R Per C.N.Prasad (J.M.) : These Two Appeals Are Filed By The Revenue Against The Order Of The Ld. Cit (Appeals)-6, Mumbai Dated 27.01.2014 For The Assessment Years

For Appellant: Smt S Padmaja & Smt Mahva SarkarFor Respondent: Shri Dinesh Vyas & Shri Manish Haria

Section 115JSection 143(3)Section 147Section 148Section 80G

…आयकर अपीलीय अधिकरण “ई” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E ”, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Income Tax Appeal No.2961/Mum/2014 (धििाारण वर्ा / Assessment Year : 2003-04) Dy. Commissioner of Income Tax Vs. M/s Tata Finance Ltd Large Tax Payer Unit (now merged with Tata Motors Centre -1, 29th Floor Ltd.) World Trade Centre Bombay House 24 Cuffe Parade Homi Mody Street Mumbai – 400 005 Mumbai – 400 001 PAN : AAACT1629F (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) Income Tax Appeal No.2962/Mum/2014 (धििाारण वर्ा / As…

ACIT 2(1), Mumbai vs. Tata Motors Ltd ( Earlier Known As Tata Engg & Locomotive Co.Ltd), Mumbai

In the result the ground of appeal raised in Cross objections is dismissed being infructuous

ITA 3600/MUM/2011[20001-02]Status: DisposedITAT Mumbai03 Mar 2017

Bench: Shri B.R.Baskaran & Shri Pawan Singh

For Appellant: Shri Dinesh Vyas AdvocateFor Respondent: Shri Jayant Kumar (CIT-DR)

Section 143(3)Section 145ASection 147Section 148Section 253Section 254(1)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “E”,MUMBAI BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.3600/Mum/2011 for (Assessment Year : 2001-02) ACIT-2(3), M/s Tata Motors Ltd. Room No. 555, Aayakar Bhavan, (Earlier known as Tata Engg. & Mumbai. Locomotive Co. Ltd.), Bombay Vs. House, 24 Homi Mody Street, Fort, Mumbai-400001. PAN: AAACT2727Q (Appellant) (Respondent) Cross Objection No.170/Mum/2011 for (Assessment Year : 2001-02) M/s Tata Motors Ltd. ACIT-2(3), (Earlier known as Tata Engg. & Room No. 555, Aayakar Bhavan, Locomotive Co. Ltd.), Bombay Mumbai. Vs. House,…