Central India Electric Supply Co. Ltd. v. ITO

2011 SCC OnLine DEL 472High Court2011#1223 most cited

What is Central India Electric Supply Co. Ltd. v. ITO authority for?

Reassessment proceedings under Section 147/148 are invalid if initiated solely due to a change of opinion or reappraisal of facts already available during the original assessment. The approval required under Section 151 for reassessment must reflect the independent application of mind by the approving authority, not a mere mechanical endorsement.

93

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2026.

Also referred to as

Central India Electric Supply Co. Ltd. v. ITO · reassessment change of opinion · Section 147 reopening · Section 148 notice · mechanical approval Section 151 · reappraisal of facts · no new information · AO's independent satisfaction · jurisdiction invalid · 339 ITR 169 · 51 DTR 51 · validity of reassessment

Also reported as

339 ITR 16951 DTR 51

Sections most often in play

Section 143(3)Section 148Section 151Section 147Section 153ASection 153DSection 132Section 133A
Read the full judgment

Issues it is cited on

section 271aab(1a)section 151(2)section 144basection 158bgsection 142(2a)section 271aabapproval under section 151section 271aac(1)section 148(2)section 151(1)section 153bsection 158b

Judgments citing Central India Electric Supply Co. Ltd. v. ITO

Sankar Paikaray, Balugaon vs. Income Tax Officer, Khurda Ward, Khurda

In the result, appeal in ITA No

ITA 367/CTK/2023[2013-14]Status: DisposedITAT Cuttack14 Oct 2024AY 2013-14

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.365 365/Ctk/2023: Assessment Year-2010 2010-2011

For Appellant: Shri S.K.Agrawalla, CA &For Respondent: Shri S.C.Mohanty, Sr DR
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.365 365/CTK/2023: Assessment Year-2010 2010-2011 ITA No.36 ITA No.369/CTK/2023: Assessment Year-201 2011-2012 ITA No.36 ITA No.366/CTK/2023: Assessment Year-201 2012-2013 ITA No.36 ITA No.367/CTK/2023: Assessment Year-201 2013-2014 ITA No.372 72/CTK/2023: Assessment Year-201 2015-2016 Sankar Sankar Paikaray, Paikaray, Prop: Prop: Vs. Income Ta…

Sankar Paikaray, Balugaon vs. Income Tax Officer, Khurda Ward, Khurda

In the result, appeal in ITA No

ITA 366/CTK/2023[2012-13]Status: DisposedITAT Cuttack14 Oct 2024AY 2012-13

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.365 365/Ctk/2023: Assessment Year-2010 2010-2011

For Appellant: Shri S.K.Agrawalla, CA &For Respondent: Shri S.C.Mohanty, Sr DR
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.365 365/CTK/2023: Assessment Year-2010 2010-2011 ITA No.36 ITA No.369/CTK/2023: Assessment Year-201 2011-2012 ITA No.36 ITA No.366/CTK/2023: Assessment Year-201 2012-2013 ITA No.36 ITA No.367/CTK/2023: Assessment Year-201 2013-2014 ITA No.372 72/CTK/2023: Assessment Year-201 2015-2016 Sankar Sankar Paikaray, Paikaray, Prop: Prop: Vs. Income Ta…

Sankar Paikaray, Balugaon vs. Income Tax Officer, Khurda Ward, Khurda

In the result, appeal in ITA No

ITA 365/CTK/2023[2010-11]Status: DisposedITAT Cuttack14 Oct 2024AY 2010-11

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita No.365 365/Ctk/2023: Assessment Year-2010 2010-2011

For Appellant: Shri S.K.Agrawalla, CA &For Respondent: Shri S.C.Mohanty, Sr DR
Section 133ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA No.365 365/CTK/2023: Assessment Year-2010 2010-2011 ITA No.36 ITA No.369/CTK/2023: Assessment Year-201 2011-2012 ITA No.36 ITA No.366/CTK/2023: Assessment Year-201 2012-2013 ITA No.36 ITA No.367/CTK/2023: Assessment Year-201 2013-2014 ITA No.372 72/CTK/2023: Assessment Year-201 2015-2016 Sankar Sankar Paikaray, Paikaray, Prop: Prop: Vs. Income Ta…

Biswajit Behera vs. Income Tax Officer, Ward-4(2), Bbsr

ITA/17/2024HC Orissa08 Oct 2024

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Pr Commissioner of Income Tax Central 2 vs. Ms Bhudeva Estates Pvt Ltd

ITA/577/2023HC Delhi06 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Section 153ASection 153DSection 264Section 68

…ITA 577/2023 Page 1 of 10 $~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 577/2023 PR COMMISSIONER OF INCOME TAX CENTRAL 2 .....Appellant Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC. versus MS BHUDEVA ESTATES PVT LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advocates. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R % 06.09.2024 1. The Principal Commissioner impugns the order of the Income Tax A…

Pr Commissioner of Income Tax Central 2 vs. Gopal Kumar Goyal

ITA/653/2023HC Delhi30 Jul 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Pr Commissioner of Income Tax Central II vs. M/S Witness Builders Pvt Ltd

ITA/641/2023HC Delhi30 Jul 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Pr. Commissioner of Income Tax Central- II, New Delhi vs. M/S Witness Constructions (P) Ltd

ITA/638/2023HC Delhi30 Jul 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Pr. Commissioner of Income Tax Central- II, New Delhi vs. M/S Kartikeya Buildcon (P) Ltd

ITA/639/2023HC Delhi30 Jul 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Pr Commissioner of Income Tax Central II vs. M/S Gee Gee Buildtech Pvt. Ltd

ITA/2/2024HC Delhi30 Jul 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Principal Commissioner of Income Tax, Central Circle-02 vs. M/S Mdlr Hotels Pvt Ltd

ITA/593/2023HC Delhi30 Jul 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

Pr Commissioner of Income Tax vs. Ms Believe Developers and Promoters P Ltd

ITA/21/2024HC Delhi30 Jul 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…$~36 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 593/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-02 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S MDLR HOTELS PVT LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 37 + ITA 635/2023 PR. COMMISSIONER OF INCOME FAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmo…

ADIT, Dehradun vs. M/S. Daelim Industrial Co. Ltd., Dehradun

In the result, appeal of the Revenue is allowed for statistical purpose

ITA 171/DEL/2013[2003-04]Status: DisposedITAT Dehradun31 Oct 2023AY 2003-04

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Shri Mayank Kumar
Section 143(3)Section 147

…due to a change of opinion and not because some new facts or information was in the possession of the AO. It is observed that the facts of this case are similar to the facts adjudicated in the case of B.J. Services Company Middle East Ltd. & Ors. reported in 339 ITR 169 (UK). The observations in para 46 and 47 of this judgment are particularly relevant for this matter wherein it has been stated that the ground reality having remained unchanged from the time of the earlier assessment till the time of reopening leading to the initiation of proceedings u/s 147/148 of the Act not having the support of law since they…

Standard Tele Towers Pvt. Ltd., New Delhi vs. DCIT, Circle-24(2), New Delhi

ITA 9761/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jul 2023AY 2010-11

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharma

Section 132(4)Section 143(3)Section 147Section 148

…Gujarat State Co-Operative Agri & Rural Development Bank Ltd. vs. DOT, (2011) 337 ITR 0447, HC Gujarat. • Sesa Goa Ltd. Vs. JCIT & Ors., (2007) 294 ITR 0101, HC Bombay. • B.J. Services Company Middle East Ltd. & Ors. vs. DDIT (International Taxation), (2011) 339 ITR 169, HC Uttarakhand. • CIT vs. ITW India Limited, (2015) 377 ITR 0195, P&;H HC. • CIT vs. Suren International Pvt Ltd., (2013) 357 ITR 0024 (Del.) • Bombay Stock Exchange Ltd. vs. DDIT(Exemption) & Ors., (2014) 361 ITR 0160 (Bom.) • Nirmal Bank Securities Pvt. Ltd. Mumbai vs. ACIT, Writ Petition No. 671 of 2022 (Bom.) 7. Ground No. 4-7: These grounds…

Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad vs. Coastal Projects Private Limited, Hyderabad

In the result, the C.O. filed by the assessee is allowed in above terms

ITA 497/HYD/2019[2010-11]Status: DisposedITAT Hyderabad29 Mar 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri H. SrinivasuluFor Respondent: Shri Rajendra Kumar
Section 143(3)Section 147Section 148Section 148(2)Section 153ASection 69

…ng decisions:[PB case laws -Vol.1-Pages 154-172] (i) ITOV Virat Credit and Housing (P) Ltd, ITAT, (Del) ITA-89/Del/2012 (order Dt 9/2/2018) I Pages-154-172 (ii) S. Goyendra lime chemical Ltd -231 Taxman 73 (MP) (iii) Central India Electric Supply Co Ltd V ITO 51 DTR 51 7.6 No full Satisfaction by AO:- :- 9 -: ITA No.. 497/Hyd/2019 and CO 16/H/2019 Coastal Projects Pvt. Ltd., Hyd. The AO himself is not satisfied on the information communicated to him because the order sheet entry [P.B-l0] reflects that he asked the investigation wing reasons once again for reopening of the case. Thus, Letter makes it clear that…

Vijayshree Food Products P.Ltd, New Delhi vs. ACIT, Central Circle-30, New Delhi

In the result, both these appeals are partly allowed

ITA 587/DEL/2019[2014-15]Status: DisposedITAT Delhi06 Dec 2021AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Vijayshree Food Products P. Ltd., Vs. Acit, C/O Ravi Gupta, Advocate, Central Circle-30, E-6A, Kailash Colony, New Delhi. New Delhi. Pan: Aaccv4721C (Appellant) (Respondent) Assessee By : Shri P.C. Yadav, Advocate Revenue By : Shri Prakash Dubey, Sr.Dr Date Of Hearing : 09.09.2021 Date Of Pronouncement : 06.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28Th December, 2018 Of The Cit(A)-30, New Delhi, Relating To Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Manufacturing & Export Of Tobacco Products. It Filed Its Return Of Income On 30Th September, 2014 Declaring The Loss Of Rs.18,78,467/-. The Return Was Processed U/S 143(1) Of The Act On 26Th November, 2014 At The Returned Income. Subsequently, The Ao Reopened The Assessment As Per The Provisions Of Section 147 Of The Act By Recording The Following Reasons:-

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri Prakash Dubey, Sr.DR
Section 131Section 131(1)(d)Section 132Section 132(4)Section 143(1)Section 147Section 148Section 68

…certainly asked the AO to correct the mistakes committed by him in the reasons recorded. For the above proposition of mechanical approval, he relied on the following decisions:- 13 (A) Central India Electric Supply Co. Ltd vs . ITO (2011) 333 ITR 237 (Del.): 51 DTR 51 (Del.); (B) German Remedies Ltd. v. DCIT (2006) 287 ITR 494 (Bom.); (C) United Electrical Co. P. Ltd. v. CIT (2002) 258 ITR 317 (Del.); (D) CIT Vs Goyanka Lime 237 Taxman 378(SC); (E). CIT Vs N.C. Cables, 98 CCH 18 (Del); and (F) Chuga Mai Rajpal, 79 ITR 603(SC) Larger Bench. 11. Ld. Counsel for the assessee submitted that perusal of sequence of e…

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

…i. Epica Laboratories Ltd. vs DCIT 251 ITR 420, 425-426 (Bom.), ii. Vishnu Borewell vs ITO (2002) 257 ITR 512 (Orissa), iii. Central India Electric Supply Company Ltd. vs ITO (2011) 333 ITR 237 (Del.), iv. V.J. Services Company Middle East ltd. vs DCIT (2011) 339 ITR 169 (Uttrakhand), v. CIT vs Abhyudaya Builders (P. ) Ltd. (2012) 340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), x. CIT v…

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)

…i. Epica Laboratories Ltd. vs DCIT 251 ITR 420, 425-426 (Bom.), ii. Vishnu Borewell vs ITO (2002) 257 ITR 512 (Orissa), iii. Central India Electric Supply Company Ltd. vs ITO (2011) 333 ITR 237 (Del.), iv. V.J. Services Company Middle East ltd. vs DCIT (2011) 339 ITR 169 (Uttrakhand), v. CIT vs Abhyudaya Builders (P. ) Ltd. (2012) 340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), x. CIT v…

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)

…i. Epica Laboratories Ltd. vs DCIT 251 ITR 420, 425-426 (Bom.), ii. Vishnu Borewell vs ITO (2002) 257 ITR 512 (Orissa), iii. Central India Electric Supply Company Ltd. vs ITO (2011) 333 ITR 237 (Del.), iv. V.J. Services Company Middle East ltd. vs DCIT (2011) 339 ITR 169 (Uttrakhand), v. CIT vs Abhyudaya Builders (P. ) Ltd. (2012) 340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), x. CIT v…

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)

…i. Epica Laboratories Ltd. vs DCIT 251 ITR 420, 425-426 (Bom.), ii. Vishnu Borewell vs ITO (2002) 257 ITR 512 (Orissa), iii. Central India Electric Supply Company Ltd. vs ITO (2011) 333 ITR 237 (Del.), iv. V.J. Services Company Middle East ltd. vs DCIT (2011) 339 ITR 169 (Uttrakhand), v. CIT vs Abhyudaya Builders (P. ) Ltd. (2012) 340 ITR 310 (All.), vi. CIT vs Dr. Devendra Gupta (2011) 336 ITR 59 (Raj.), vii. Emirates Shipping Line FZE vs Asst. DIT (2012) 349 ITR 493 (Del.). viii. Reference may also made to following judicial decisions:- ix. Safetag international India P. Ltd. (2011) 332 ITR 622 (Del.), x. CIT v…