Cheil India (P.) Ltd. v. Assistant Commissioner of Income-tax

146 TTJ 17Income Tax Appellate Tribunal2012#7672 most cited

What is Cheil India (P.) Ltd. v. Assistant Commissioner of Income-tax authority for?

An assessment under section 143(3) is not a prerequisite for issuing a notice under section 147 when the entire assessment is open to the Assessing Officer.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2018.

Also referred to as

Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax · section 147 · section 143(3) · reassessment · notice · assessment · Assessing Officer

Judgments citing Cheil India (P.) Ltd. v. Assistant Commissioner of Income-tax

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1470/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1469/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1467/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1466/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1189/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1186/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Sept 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…hi); d) Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd [2009] 2 taxmann.com 23 (Delhi); e) Additional Income-tax Officer v. Ponkunnam Traders [1976f 102 ITR 366 (Kerala); f) Cheil India (P.) Ltd v. Assistant Commissioner of Income-tax [2012] 146 TTJ 17 (Delhi-Trib.); g) Income-tax Officer v. Puneet Chugh [2005] 2 SOT 101 (Delhi trib); h) Babcock Power (Overseas Projects) Ltd v. Deputy Commissioner of Income- tax [2003] 131 TAXMAN 86 (DELHI) (MAG.) IT A No. 1388 and 1389 (Delhi) of 1993; i) Smt. Surjeet Kaur v. Income-tax Officer [2001] 119 TAXMAN 33 (HYD.) (MAG.) IT A No. 354 (HYD.) OF 1996; G…

Solar Turbines International Co., Singapore vs. ADIT, New Delhi

In the result the appeal filed by the assessee stands allowed

ITA 5186/DEL/2012[2004-05]Status: DisposedITAT Delhi16 Mar 2017AY 2004-05

Bench: Sh. N. K. Saini & Smt. Beena A. Pillai

For Appellant: Sh. Girish Dave, AdvFor Respondent: Sh. Anuj Arora, CIT DR
Section 147Section 148Section 220(2)Section 234BSection 44BSection 9

…ordinate benches of this Tribunal in respect of this preposition, which are as under: • Oriental bank of commerce versus ACIT (2015) 228 Taxmann 25; (Del) • Ranbaxy laboratories Ltd versus CIT (2011) 336 ITR 136;(Del) • Cheil India (P.) Ltd versus ACIT (2012) 146 TTJ 17,(Del) Page 10 of 17 and many more that has been placed in the paper book of case laws. 9. On the contrary, Ld. DR submitted in his written submissions filed before us today at the time of hearing and thereafter during the course of day that no assessment under section 143(3) of the Act has been carried out prior to the issuance of notice under…

Cheil India (P.) Ltd. v. Assistant Commissioner of Income-tax (146 TTJ 17) — Cited in 14 Judgments | BharatTax