CIT v. Amit Corporation

21 Taxmann.com 64High Court2012#3843 most cited

What is CIT v. Amit Corporation authority for?

The case is cited for the proposition that various other decisions, including those concerning software consultants, Anil Corporation, and Sunbeam Auto Ltd., are relevant in a tax matter.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Amit Corporation · 21 Taxmann.com 64 · 213 Taxmann 19 · CIT v. Anil Corporation · Taxmann.com · Delhi High Court · reliance on other decisions · legal precedent · tax case

Also reported as

213 Taxmann 19

Sections most often in play

Section 142(1)Section 144BSection 147Section 148Section 263Section 11(6)Section 115BBESection 132

Issues it is cited on

national tax tribunalsection 293section 65asection 65b(4)section 153b(1)(b)section 74section 2(28a)section 73section 153(2a)section 153b(1)inadequate enquiryproject completion method

Judgments citing CIT v. Amit Corporation

M/S. Wintop Vitrified Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 398/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Orfina Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 397/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Winmax Ceramic Pvt. Ltd., Wakaner vs. The Pr. CIT-3, Rajkot

ITA 395/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Rex Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 394/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Winsun Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 393/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

Sthapthya Buildcon Pvt. Ltd., Ahmedabad vs. The DCIT, Ward-4(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 814/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad25 Nov 2019AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 814/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2013-2014 Sthapathya Buildcon Pvt Ltd., D.C.I.T, Pavan Petroleum, Vs. Circle-4(1)(1), Nutun Mill Compund, Ahmedabad. Near City Gold Cinema, Saraspur, Ahmedabad. Pan: Aalcs8818G

Section 115JSection 143(3)Section 263Section 37

…(d) Narayan Tatu Rane, Mumbai ITAT, 70 Taxmann.com 227 in reference to "Explanation 2(a}", even after this explanation, it is held that no fishing or roving inquiry is permitted which is as per para 12 of the judgment. (e) Gujarat High Court, Amit Corporation 21 Taxmann.com 64, AO has already considered the issue at large after raising the query and therefore, it is held that there is no scope of applying sec. 263. (f) Smt. Manita, Delhi ITAT in ITA No. 3432/2019 dated 12-07-2019, relevant para 6, wherein decision of Sunbeam Auto Ltd. 332 ITR 167 (Del) and further stated that "Explanation 2" cannot be invoked in…

Vijay Aggarwal, Delhi vs. ITO, Ward- 48(5), New Delhi

In the result, all the appeals of different assessees are partly allowed

ITA 1077/DEL/2019[2010-11]Status: DisposedITAT Delhi30 May 2019AY 2010-11

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2010-11

Section 147Section 148Section 56(2)(vii)Section 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2010-11 Shri Vijay Agarwal, C-169, vs. Income-tax Officer, Pushpanjali enclave, Pritampura, Ward 48(5), New Delhi Delhi (PAN- AFSPA8080P) (Appellant) (Respondent) Assessment Year: 2010-11 Shri Raj Gupta, C-169, Pushpanjali vs. Income-tax Officer, enclave, Pritampura, Delhi Ward 48(5), New Delhi (PAN- AGSOG2661F) (Appellant) (Respondent) Assessment Year: 2010-11 Smt. Sheela Devi, 1756, Nai Basti vs. Income-tax Officer, Naya Bazar, Delhi Ward 47…

M/S. Gayatri Enterprise, Vadodara vs. Income Tax Officer, Ward-1(2)(4), Vadodara

In the result, the appeal of the assessee is dismissed

ITA 825/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad28 Feb 2019AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad

For Respondent: Aparna M. Agarwal, CIT.D.R
Section 143(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 825/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2011-12) M/s. Gayatri Enterprise बनाम/ The Income Tax Officer 2, Shilp Apartment, Mane Ward 1(2)(4), Baroda Vs. Nagar, Munj Mahuda, Aaykar Bhavan, Race Akota, Vadodara Course, Vadodara - 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHFG1662R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Bhavin Marfatia, अपीलाथ" ओर से /Appellant by : A.…

M/S. Ranbaxy Holding Company, New Delhi vs. DCIT, New Delhi

In the result appeal of assessee is allowed

ITA 1804/DEL/2009[2005-06]Status: DisposedITAT Delhi06 Jun 2017AY 2005-06

Bench: Shri Bhavnesh Saini & Shri P. Maharishiassessment Year : 2005-06

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Date of Hearing
Section 142(3)Section 143Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - ‘F’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI P. MAHARISHI, ACCOUNTANT MEMBER ASSESSMENT YEAR : 2005-06 M/s. Ranbaxy Holding Company DCIT Vs. 55, Hanuman Road, Circle-15(1) Connaught Place New Delhi. New Delhi – 110 001. PAN AAKCS7686P (Appellant) (Respondent) Shri M.S. Syali, Sr. Advocate, Assessee by : Shri Tarandeep Singh, Advocate Mrs. Paramita Tripathy, CIT(DR) Department by: Date of Hearing 16/05/2017 Date of pronouncement 06 /06/2017 Per BHAVNESH SAINI, Judicial Member ORDER This appeal by the assessee has been directed against…

M/S Bhadra Education Trust, Davangere vs. CIT, Davangere

In the result, the assessee’s appeal is dismissed

ITA 607/BANG/2014[2010-11]Status: DisposedITAT Bangalore23 Nov 2016AY 2010-11

Bench: Shri. Vijay Pal Rao

For Appellant: Shri. Shreehari Kulsa, CAFor Respondent: Shri. Sanjay Kumar, CIT - III
Section 13(3)Section 143(3)Section 263

…ITA.607/Bang/2014 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T.A No.607/Bang/2014 (Assessment Year : 2010-11) M/s. Bhadra Education Trust, No.4120/1m 10th cross, Siddaveerappa Layout, Davangere .. Assessee PAN : AABTB4465H v. Commissioner of Income Tax, Davangere .. Respondent Assessee by : Shri. Shreehari Kulsa, CA Revenue by : Shri. Sanjay Kumar, CIT - III Heard on : 27.09.2016 Pronounced on : 23.11.2016 O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER : This is an appeal filed by…

A.V. Industries, Mumbai vs. ACIT 24(3), Mumbai

In the result, the appeal of the assessee is hereby allowed

ITA 3469/MUM/2010[2005-06]Status: DisposedITAT Mumbai06 Nov 2015AY 2005-06

Bench: Shri G.S. Pannu & Shri Sanjay Gargassessment Year: 2005-06 M/S. A.V. Industries, Asstt. Commissioner Of Income 201, Bhagtani Krishna, Tax -24(3), “A” Wing, Mumbai Vs. Dattaray Road, Santacruz (W), Mumbai – 400 054 Pan: Aaffa 1100L (Appellant) (Respondent) Present For: Assessee By : Shri K. Shivaram, A.R. Revenue By : Shri Sanjay Singh, D.R. Date Of Hearing : 23.07.2015 Date Of Pronouncement : 06.11.2015 O R D E R

For Appellant: Shri K. Shivaram, A.RFor Respondent: Shri Sanjay Singh, D.R
Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2005-06 M/s. A.V. Industries, Asstt. Commissioner of Income 201, Bhagtani Krishna, Tax -24(3), “A” Wing, Mumbai Vs. Dattaray Road, Santacruz (W), Mumbai – 400 054 PAN: AAFFA 1100L (Appellant) (Respondent) Present for: Assessee by : Shri K. Shivaram, A.R. Revenue by : Shri Sanjay Singh, D.R. Date of Hearing : 23.07.2015 Date of Pronouncement : 06.11.2015 O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee aga…