CIT v. Aanchal Hotels (P.) Ltd.

70 Taxmann.com 330High Court2016#18212 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2018.

Judgments citing CIT v. Aanchal Hotels (P.) Ltd.

DCIT, Shimla vs. M/S Hotel Landmark, Shimla

In the result, the appeal of the assessee

ITA 417/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh11 Jun 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2009-10 M/S Hotel Landmark, Vs. The Cit, The Mall, Shimla Shimla Pan No. Aaefh9693B

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. Gulshan Raj, CIT DR
Section 263Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year : 2009-10 M/s Hotel Landmark, Vs. The CIT, The Mall, Shimla Shimla PAN No. AAEFH9693B Appellant by : Sh. Ashwani Kumar, CA Respondent by : Sh. Gulshan Raj, CIT DR Date of Hearing : 09.05.2018 Date of Pronouncement : .2018 & Assessment Year : 2009-10 The DCIT, Vs. Hotel Landmark, Shimla The Mall, Shimla PAN No. AAEFH9693B (Appellant) (Respondent) Appellant by : Smt. Chanderkanta, Addl. CIT Respondent by : S/Sh. Ashwani Kumar & Aditya Kumar Date o…

M/S Hotel Landmark, Shimla vs. CIT, Shimla

In the result, the appeal of the assessee

ITA 481/CHANDI/2014[2009-10]Status: DisposedITAT Chandigarh11 Jun 2018AY 2009-10

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2009-10 M/S Hotel Landmark, Vs. The Cit, The Mall, Shimla Shimla Pan No. Aaefh9693B

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. Gulshan Raj, CIT DR
Section 263Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year : 2009-10 M/s Hotel Landmark, Vs. The CIT, The Mall, Shimla Shimla PAN No. AAEFH9693B Appellant by : Sh. Ashwani Kumar, CA Respondent by : Sh. Gulshan Raj, CIT DR Date of Hearing : 09.05.2018 Date of Pronouncement : .2018 & Assessment Year : 2009-10 The DCIT, Vs. Hotel Landmark, Shimla The Mall, Shimla PAN No. AAEFH9693B (Appellant) (Respondent) Appellant by : Smt. Chanderkanta, Addl. CIT Respondent by : S/Sh. Ashwani Kumar & Aditya Kumar Date o…

Lemon Park Hotel & Spa, Haldwani vs. ITO, Haldwani

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 3113/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Dec 2017AY 2013-14

Bench: Sh. N. K. Sainiita No. 3112/Del/2017 : Asstt. Year : 2012-13 Ita No. 3113/Del/2017 : Asstt. Year : 2013-14 Lemon Park Hotel & Spa, Vs Income Tax Officer, Tehri Pulia, Nanital Road, Ward-1(2), Haldwani Haldwani (Appellant) (Respondent) Pan No. Abhfs5408G Assessee By : Sh. Rahul Khare, Adv. & Sh. Umashankereseta, Ca Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing : 11.12.2017 Date Of Pronouncement : 15.12.2017 Order These Two Appeals By The Assessee Are Directed Against The Separate Order Each Dated 16.02.2017 Of Ld. Cit(A), Haldwani.

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Ms. Ashima Neb, Sr. DR
Section 80I

…ld. Counsel for the assessee at the very outset stated that an identical issue having similar facts was a ITA Nos. 3112 & 3113/Del/2017 2 Lemon Park Hotel & Spa subject matter of the departmental appeal in the case of CIT Vs Aanchal Hotels (P.) Ltd. (2016) 70 Taxmann.com 330 (Uttarakhand) before the Hon’ble High Court of Uttarakhand wherein the issue has been set aside to the AO with certain directions (copy of the said order was furnished which is placed on record). 5. 6. After considering the submissions of both the parties and the material on record, it is noticed that a similar issue having identical fact…

Lemon Park Hotel & Spa, Haldwani vs. ITO, Haldwani

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 3112/DEL/2017[2012-13]Status: DisposedITAT Delhi15 Dec 2017AY 2012-13

Bench: Sh. N. K. Sainiita No. 3112/Del/2017 : Asstt. Year : 2012-13 Ita No. 3113/Del/2017 : Asstt. Year : 2013-14 Lemon Park Hotel & Spa, Vs Income Tax Officer, Tehri Pulia, Nanital Road, Ward-1(2), Haldwani Haldwani (Appellant) (Respondent) Pan No. Abhfs5408G Assessee By : Sh. Rahul Khare, Adv. & Sh. Umashankereseta, Ca Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing : 11.12.2017 Date Of Pronouncement : 15.12.2017 Order These Two Appeals By The Assessee Are Directed Against The Separate Order Each Dated 16.02.2017 Of Ld. Cit(A), Haldwani.

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Ms. Ashima Neb, Sr. DR
Section 80I

…ld. Counsel for the assessee at the very outset stated that an identical issue having similar facts was a ITA Nos. 3112 & 3113/Del/2017 2 Lemon Park Hotel & Spa subject matter of the departmental appeal in the case of CIT Vs Aanchal Hotels (P.) Ltd. (2016) 70 Taxmann.com 330 (Uttarakhand) before the Hon’ble High Court of Uttarakhand wherein the issue has been set aside to the AO with certain directions (copy of the said order was furnished which is placed on record). 5. 6. After considering the submissions of both the parties and the material on record, it is noticed that a similar issue having identical fact…

ITO, Dehradun vs. M/S Hotel Doon Castle, Dehradun

In the result, the appeal of the department is allowed for statistical purposes

ITA 4649/DEL/2013[2010-11]Status: DisposedITAT Delhi07 Aug 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 4649/Del/2013 : Asstt. Year : 2010-11 Income Tax Officer, Vs M/S Hotel Doon Castle, Ward-1(1), Niranjanpur, Near Lal Pul, Patel Dehradun Nagar, Dehradun (Appellant) (Respondent) Pan No. Aaffh0529N Assessee By : Sh. Abhimanyu Jhamba, Ca Revenue By : Sh. Arun Kumar Yadav, Sr. Dr Date Of Hearing : 01.08.2017 Date Of Pronouncement : 07.08.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 22.05.2013 Of Ld. Cit(A)-I, Dehradun.

For Appellant: Sh. Abhimanyu Jhamba, CAFor Respondent: Sh. Arun Kumar Yadav, Sr. DR
Section 80Section 80I

…departmental appeal before the Hon’ble Uttrakhand High Court wherein the issue had been set aside to the file of the AO to be decided after providing opportunity to the assessee. The relevant findings have been given in para 36 of the order reported at (2016) 70 Taxmann.com 330 (Uttrakhand) which read as under: “36. Even regarding the sites of the activities, we would think that it must have something to do with areas close to nature. No doubt, in the State of Uttarakhand, the area of natural beauty and areas close to nature, often overlapped in close proximity with developed areas. These are all matters we would…

CIT v. Aanchal Hotels (P.) Ltd. (70 Taxmann.com 330) — Cited in 5 Judgments | BharatTax