Chintels India Ltd. v. DCIT

397 ITR 416High Court2017#1384 most cited
83

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

Chintels India Ltd. v. DCIT · Section 153A · Section 132 · Section 132(4) · search assessment · scope of assessment · incriminating material · abated assessment · completed assessment · Kabul Chawla principle · Meeta Gutgutia · Delhi High Court

Also reported as

84 Taxmann.com 57249 Taxmann 630

Sections most often in play

Section 153ASection 132Section 132(4)Section 115JBSection 37(1)Section 133ASection 143(3)Section 68
Read the full judgment

Issues it is cited on

section 2(19aa)section 153(a)(1)section 158basection 35adcommercial substancesection 113abatement of assessmentnav methodsection 153a proceedingssettlement applicationsection 158bdresulting company

Judgments citing Chintels India Ltd. v. DCIT

Kavita Samtani, Bhilwara vs. Deputy Commissioner of Income Tax, Ajmer

28. In view of the above finding, the appeal is allowed and the impugned order passed by Learned CIT(A) confirming the impugned assessment framed by the Assessing Officer is hereby set aside

ITA 799/JPR/2023[2015-16]Status: DisposedITAT Jaipur22 Oct 2024AY 2015-16

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, AdvFor Respondent: MS. Alka Gautam, CIT
Section 132Section 143(2)Section 148Section 148ASection 153Section 153ASection 153CSection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;dlnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 799/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2015-16 Cuke Kavita Samtani, The DCIT, Vs. 082 Sindhu Nagar, Opposite Central Circle, Pani Ki Tanki, Bhilwara. Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: DBDPS 4032 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Mahendra Gargieya, Adv. jktLo dh vksj ls@…

Rohit Ladiwala, Jaipur vs. DCIT, Central Circle-1, Jaipur

ITA 339/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Oct 2024AY 2015-16
For Appellant: Sh. Vinod Kumar Gupta, CAFor Respondent: MS. Alka Gautam, CIT(V.H)
Section 132(1)Section 139Section 143(2)Section 143(3)Section 153ASection 68Section 69

…d under Section 143(3) but it could safely be concluded that the period of limitation for issuing a notice under Section 143(2) expired much before the date of the search; reliance was placed on Chintels India Ltd. Vs. Deputy Commissioner of Income-Tax (2017) 397 ITR 416 (Delhi) holding that once an assessee does not receive a notice under Section 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceeding are to be undertaken with respect to that return”. The Hon'ble ITAT Delhi Bench “F”, New Delhi in the case of Smt Sunita…

Pr. Commissioner of Income Tax vs. M/S Ankit Chirag Developers Pvt. Ltd

The appeal is allowed to the extent indicated herein-above, leaving

ITA/8/2024HC Rajasthan13 Aug 2024

Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS

For Appellant: Mr. S. Rajeswara Rao, AdvocateFor Respondent: Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit
Section 115Section 143(2)Section 143(3)Section 260ASection 69Section 69A

…Tax, Central-3 v. Abhisar Buildwell Private Limited5, on the aspect of the return attaining finality when accepted in an assessment undertaken under Section 143(1)(a) of the IT Act and mandatory scrutiny notice under Section 143(2) not issued by the 4 (2017) 397 ITR 416 5 (2024) 2 SCC 433 Page 14 of 17 (Tax Case No.8/2024) stipulated time limit and the same being treated as a case of completed/unabated assessment in the context of provisions of Section 153A assessments in cases of search and seizure, it was held by their Lordships of the Supreme Court that the completed/ unabated assessments can be r…

ACIT, New Delhi vs. M/S. Devine Infracon Pvt. Ltd., New Delhi

In the result, the Revenue’s appeal stands allowed

ITA 3067/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Feb 2024AY 2009-10

Bench: Shri Shamim Yahya & Ms. Astha Chandraacit, Central Circle 09, Vs. M/S. Divine Infracon Pvt. Ltd., New Delhi. Plot No.4, Sector 13, Dwarka City Centre, Dwarka, New Delhi – 110 075. (Pan : Aaccd4476A)

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri T. James Singson, CIT DR
Section 127Section 132Section 132(1)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ACIT, Central Circle 09, vs. M/s. Divine Infracon Pvt. Ltd., New Delhi. Plot No.4, Sector 13, Dwarka City Centre, Dwarka, New Delhi – 110 075. (PAN : AACCD4476A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sailesh Gupta, Advocate Shri Umashankar, Advocate REVENUE BY : Shri T. James Singson, CIT DR Date of Hearing : 25.01.2024 Date of Order : 07.02.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the Revenue is dir…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC -2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 399/JPR/2023[2015-16]Status: DisposedITAT Jaipur05 Dec 2023AY 2015-16

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…f Income Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) Principal Commissioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) Chintels India Ltd. Vs. Deputy Commissioner of Income Tax –Circle -8, Delhi (2017) 397 ITR 416 (Delhi) Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) Principal Commissioner of Income Tax, Ahmedabad Vs.Dipak Jashvantlal Panchal 2017 (2) TMI 862(Gujarat) Principal Commissioner of Income Tax-2 vs. Jay Infrastructure and Properties Pvt. Ltd.2016 (10) TMI 1022 (Gujarat) Commissioner of Income Tax-II,…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC-2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 398/JPR/2023[2014-15]Status: DisposedITAT Jaipur05 Dec 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…f Income Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) Principal Commissioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) Chintels India Ltd. Vs. Deputy Commissioner of Income Tax –Circle -8, Delhi (2017) 397 ITR 416 (Delhi) Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) Principal Commissioner of Income Tax, Ahmedabad Vs.Dipak Jashvantlal Panchal 2017 (2) TMI 862(Gujarat) Principal Commissioner of Income Tax-2 vs. Jay Infrastructure and Properties Pvt. Ltd.2016 (10) TMI 1022 (Gujarat) Commissioner of Income Tax-II,…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC -2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 397/JPR/2023[2013-14]Status: DisposedITAT Jaipur05 Dec 2023AY 2013-14

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…f Income Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) Principal Commissioner of Income Tax, Central -2, New Delhi Vs. Meeta Gutgutia (2017) 395 ITR 526 (Delhi) Chintels India Ltd. Vs. Deputy Commissioner of Income Tax –Circle -8, Delhi (2017) 397 ITR 416 (Delhi) Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) Principal Commissioner of Income Tax, Ahmedabad Vs.Dipak Jashvantlal Panchal 2017 (2) TMI 862(Gujarat) Principal Commissioner of Income Tax-2 vs. Jay Infrastructure and Properties Pvt. Ltd.2016 (10) TMI 1022 (Gujarat) Commissioner of Income Tax-II,…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 718/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Thankurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 713/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 712/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Nov 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 711/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 710/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 709/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

Mohan Gurnani, Navi Mumbai vs. DCIT Central Cirle - 5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 2089/MUM/2021[2010-11]Status: DisposedITAT Mumbai17 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 710/Mum/2021 (Assessment Year 2011-12) ITA No. 712/Mum/2021 (Assessment Year 2013-14) ITA No. 713/Mum/2021 (Assessment Year 2015-16) Shri Mohan Gurnani Vs. The Deputy Commissioner of 2101, Moraj Casa Grande, Plot Income tax No. 57, Sector 17, Koperkhairne, CC-5(2) Maharashtra-400709 1908, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 (Appellant) (Respondent) PAN No. AACPG8827D Assessee by : Shri Pradip Kapasi CA Revenue by : Shri Mahesh Akhade CIT DR Date of hearing:…

ACIT, Central Circle-3(1), Hyderabad vs. Virender Kumar Gupta, Hyderabad

In the result, the appeal of the assessee in ITA

ITA 508/HYD/2022[2013-14]Status: DisposedITAT Hyderabad17 Oct 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2012-13 Sri Jitender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aappg6606B Assessment Year: 2013-14 Sri Virender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aaspg1887D Assessee By: Shri K.C. Devdas, Ca Revenue By: Smt. T.H. Vijaya Lakshmi, Cit(Dr) Date Of Hearing: 25/09/2023 Date Of Pronouncement: 17/10/2023 Order Per Laliet Kumar, J.M These Are The Two Connected Appeals Filed By The Respective Assessees Are Directed Against The Common Order Dated 27.07.2022 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2012-13 & 2013-14 Respectively. Since Identical Grounds Have Been Taken By The Assessees In Both These Appeals, Therefore, For Page 1 Of 23

For Appellant: Shri K.C. Devdas, CaFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT(DR)
Section 10(38)Section 132Section 143(2)Section 153ASection 271(1)(c)Section 68

…(schedule-1) which is to the following effect: Page 11 of 23 ITA Nos 507 and 508 of 2022 Jitender Kumar Gupta & Virender Kumar Gupta 10. The learned AR further relied upon the decisions of the Hon'ble Delhi High Court in the case of Chintels India Limited (397 ITR 416) and Punjab & Haryana High Court in the case of Vipin Khanna wherein it was observed that no addition can be made after a period of 4 years since no notice u/s 143(2) was issued within a period of 4 years. He further submitted that the search took place in the business premises of M/s. Jatinder Roller Flour Mills on 2.5.2018 and during the course…

Jitender Kumar Gupta, Hyderabad vs. ACIT, Central Circle-3(1), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 507/HYD/2022[2012-13]Status: DisposedITAT Hyderabad17 Oct 2023AY 2012-13

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2012-13 Sri Jitender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aappg6606B Assessment Year: 2013-14 Sri Virender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aaspg1887D Assessee By: Shri K.C. Devdas, Ca Revenue By: Smt. T.H. Vijaya Lakshmi, Cit(Dr) Date Of Hearing: 25/09/2023 Date Of Pronouncement: 17/10/2023 Order Per Laliet Kumar, J.M These Are The Two Connected Appeals Filed By The Respective Assessees Are Directed Against The Common Order Dated 27.07.2022 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2012-13 & 2013-14 Respectively. Since Identical Grounds Have Been Taken By The Assessees In Both These Appeals, Therefore, For Page 1 Of 23

For Appellant: Shri K.C. Devdas, CaFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT(DR)
Section 10(38)Section 132Section 143(2)Section 153ASection 271(1)(c)Section 68

…(schedule-1) which is to the following effect: Page 11 of 23 ITA Nos 507 and 508 of 2022 Jitender Kumar Gupta & Virender Kumar Gupta 10. The learned AR further relied upon the decisions of the Hon'ble Delhi High Court in the case of Chintels India Limited (397 ITR 416) and Punjab & Haryana High Court in the case of Vipin Khanna wherein it was observed that no addition can be made after a period of 4 years since no notice u/s 143(2) was issued within a period of 4 years. He further submitted that the search took place in the business premises of M/s. Jatinder Roller Flour Mills on 2.5.2018 and during the course…

M/S Mspl Limited, Mumbai vs. ACIT, Bangalore

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

ITA 371/BANG/2011[2005-06]Status: DisposedITAT Bangalore08 Sept 2023AY 2005-06

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri J.D. Mistri, Senior Counsel &For Respondent: Shri Aseem Sharma, CIT(DR)(ITAT), Bengaluru
Section 132Section 139(1)Section 143(3)Section 153Section 153ASection 153DSection 234

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2005-06 M/s. MSPL Limited, Vs. The Assistant Commissioner No.117, Baldota Bhawan (Annex), of Income Tax, Maharishi Karve Road, Churchgate, Central Circle 2(1), Mumbai – 400 020. Bangalore. PAN: AABCM 1040N APPELLANT RESPONDENT Appellant by : Shri J.D. Mistri, Senior Counsel & Shri Ketan K. Ved, CA Respondent by : Shri Aseem Sharma, CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.08.2023 Date of Pronouncement : 08.09.2023 O R D E R Per Laxmi Pra…

Dy CIT CC 6(4), Mumbai vs. Arshiya Ltd., Mumbai

In the result, both the appeals filed by the Revenue are dismissed and appeal of the assessee is allowed

ITA 901/MUM/2020[2012-13]Status: DisposedITAT Mumbai31 Aug 2023AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 132(1)Section 133ASection 143(2)Section 143(3)Section 14ASection 153ASection 36(1)(iii)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 7899/Mum/2019 (A.Y. 2012-13) Vs. DCIT, CC-6(4) M/s. Arshiya Limited 302, Level-3, Ceejay Room No. 1925 House, F-Block 19th Floor Shiv Sagar Estate Air India Building Dr. Annie Besant Worli Nariman Point Mumbai-400 018. Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 899/Mum/2020 (A.Y. 2010-11) I.T.A. No. 901/Mum/2020 (A.Y. 2012-13) Vs. M/s. Arshiya Limited DCIT, CC-6(4) Room No. 1925 302, Level-3, Ceejay 19th Floor House, F-Block Air India Building Shiv Sagar Estate Nariman…

Dy CIT CC 6(4), Mumbai vs. Arshiya Ltd., Mumbai

In the result, both the appeals filed by the Revenue are dismissed and appeal of the assessee is allowed

ITA 899/MUM/2020[2010-11]Status: DisposedITAT Mumbai31 Aug 2023AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 132(1)Section 133ASection 143(2)Section 143(3)Section 14ASection 153ASection 36(1)(iii)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 7899/Mum/2019 (A.Y. 2012-13) Vs. DCIT, CC-6(4) M/s. Arshiya Limited 302, Level-3, Ceejay Room No. 1925 House, F-Block 19th Floor Shiv Sagar Estate Air India Building Dr. Annie Besant Worli Nariman Point Mumbai-400 018. Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 899/Mum/2020 (A.Y. 2010-11) I.T.A. No. 901/Mum/2020 (A.Y. 2012-13) Vs. M/s. Arshiya Limited DCIT, CC-6(4) Room No. 1925 302, Level-3, Ceejay 19th Floor House, F-Block Air India Building Shiv Sagar Estate Nariman…

M/S Arshiya Ltd., Mumbai vs. DCIT CC 6 (4), Mumbai

In the result, both the appeals filed by the Revenue are dismissed and appeal of the assessee is allowed

ITA 7899/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Aug 2023AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 132(1)Section 133ASection 143(2)Section 143(3)Section 14ASection 153ASection 36(1)(iii)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 7899/Mum/2019 (A.Y. 2012-13) Vs. DCIT, CC-6(4) M/s. Arshiya Limited 302, Level-3, Ceejay Room No. 1925 House, F-Block 19th Floor Shiv Sagar Estate Air India Building Dr. Annie Besant Worli Nariman Point Mumbai-400 018. Mumbai-400 021. (Appellant) (Respondent) I.T.A. No. 899/Mum/2020 (A.Y. 2010-11) I.T.A. No. 901/Mum/2020 (A.Y. 2012-13) Vs. M/s. Arshiya Limited DCIT, CC-6(4) Room No. 1925 302, Level-3, Ceejay 19th Floor House, F-Block Air India Building Shiv Sagar Estate Nariman…