CIT v. BJN Hotels Ltd.

382 ITR 110High Court2016#2979 most cited

What is CIT v. BJN Hotels Ltd. authority for?

An assessment order that is not served on the assessee before the assessment's time-barring date is considered non-est, meaning it is void and without legal effect.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v BJN Hotels Ltd · section 153 · time barred assessment · assessment order not served · non-est assessment · invalid assessment · limitation for assessment · service of assessment order · section 143(3) · section 144

Also reported as

79 Taxmann.com 336

Sections most often in play

Section 143(3)Section 153Section 132Section 144Section 234BSection 271(1)(c)Section 133(6)Section 143(1)

Issues it is cited on

section 153a(b)section 263(2)section 142(2c)abatement of assessmentsection 202time barred assessmentsection 114section 153a(1)(a)section 144basection 153(1)section 156section 158bc

Judgments citing CIT v. BJN Hotels Ltd.

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 417/CTK/2019[2011-12]Status: HeardITAT Cuttack18 Nov 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored", xiii.) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.l53A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 416/CTK/2019[2010-11]Status: HeardITAT Cuttack18 Nov 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored", xiii.) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.l53A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

Sujata Panda, Berhampur vs. ACIT, Centaral Circle-1, Bhubaneswar

In the result, appeals of the assessee are allowed

ITA 415/CTK/2019[2009-10]Status: HeardITAT Cuttack18 Nov 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.415 To 421/Ctk/20 /Ctk/2019 Assessment Years : 2009-10 To 2015 10 To 2015-16 Sujata Panda Sujata Panda, The X Ray Vs. Acit, Acit, Central Central Circle Circle-1, Clinic, State Bank Of India, Clinic, State Bank Of India, Bhubaneswar Bhubaneswar Berhampur- -760001 Pan/Gir No. Pan/Gir No.Agppp 7126H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri D.Parida, Ca/C.Parida, /C.Parida, Adv Revenue By : Shri M.K.Gautam, Cit , Cit Dr Date Of Hearing : 18/11 11/2022 Date Of Pronouncement : 18/11 11/2022 O R D E R Per Bench These Are Ese Are Appeals Filed By The Assessee Against The Against The Separate Orders Of The Ld Cit(A) Of The Ld Cit(A)-2, Bhubaneswar Dated 21.8.2019 21.8.2019 In Appeal No.0760/2016 0760/2016-17, Dated 17.9.2019, Nos. 0765/2016 0765/2016-17, 0769/2016- 17,0775/2016 17,0775/2016-17, 0782/2016-17, Dated 18.9.2019 No. Dated 18.9.2019 No. 0780/2016-17 & 0788/2016-17 17 For The Assessment Years 2009 2009-10 To 2015-16, Respectively. Respectively. 2. S/Shri Shri D.Parida/C. D.Parida/C.Parida, Ld Ars Appeared Appeared For For The The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri D.Parida, CA/C.ParidaFor Respondent: Shri M.K.Gautam, CIT
Section 132Section 153BSection 156

…learned Tribunal cannot be sustained, which is accordingly set aside and the order of the CIT(A) is restored", xiii.) In the case of Nidan, the Hon'ble Cuttack ITAT has followed the decision of Hon'ble Karnataka High Court in the case of B. J. N. Hotels Ltd. (382 ITR 110) which was rendered on different facts. In the case of B. J. N. Hotels, the premises of the assessee company engaged in hotel business were subjected to search and proceedings. In response to notice u/s.l53A, the assessee filed its return of income declaring loss. Proceedings by order dated 31st July, 2006, initiated under section 142(2A) of the…

The Principal, Commissioner of Income Tax Central, Andhra Pradesh vs. M/S Nidan, Infront of Dig Office, Berhampur

ITA/150/2018HC Orissa13 Jul 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 132Section 144Section 153Section 153B

…Page 1 of 6 IN THE HIGH COURT OF ORISSA AT CUTTACK ITA No.150 of 2018 The Principal Commissioner of Income Tax (Central), Vishakapatnam …. Appellant Mr. R. S. Chimanka, Sr, Standing Counsel (IT) -versus- M/s. Nidan …. Respondent Mr. S. Ray, Advocate Mr. Chitrasen Parida, Advocate CORAM: THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK Order No. ORDER 13.07.2022 Dr. S. Muralidhar, CJ. I.A. No.8 of 2019 03. 1. There is a del…

The Principal, Commissioner of It (Central) vs. M/S Nidan, Berhampur

ITA/155/2018HC Orissa13 Jul 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 132Section 144Section 153Section 153B

…Page 1 of 6 IN THE HIGH COURT OF ORISSA AT CUTTACK ITA No.155 of 2018 The Principal Commissioner of Income Tax (Central), Vishakapatnam …. Appellant Mr. R. S. Chimanka, Sr, Standing Counsel (IT) -versus- M/s. Nidan …. Respondent Mr. S. Ray, Advocate Mr. Chitrasen Parida, Advocate CORAM: THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK Order No. ORDER 13.07.2022 Dr. S. Muralidhar, CJ. I.A. No.9 of 2019 03. 1. There is a delay of 51 da…

Vmware Software India Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

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

ITA 2127/BANG/2017[2012-13]Status: DisposedITAT Bangalore17 Jun 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2127/Bang/2017 : Asst.Year 2012-2013 M/S.Vmware Software India The Deputy Commissioner Of Private Limited, Kalyani Magnum Income-Tax, Circle 7(1)(2) V. Bangalore. Block-I, 3Rd Floor 165/2 Doraisanipalya, Iim Post Bannerghatta Road Bengaluru – 560 076. Pan : Aaccv4573E. (Appellant) (Respondent) Appellant By : Sri.T.Suryanaranayana, Advocate Respondent By : Dr.Manjunath Karkihalli, Cit -Dr Date Of Pronouncement : 17.06.2022 Date Of Hearing : 03.06.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 24.01.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2012-2013. 2. The Issues Raised In The Appeal Are As Follows:- (I) Validity Of The Impugned Final Assessment Order; (Ii) Transfer Pricing (Tp) Adjustment Of Rs.26,85,43,457 Made By The Transfer Pricing Officer (Tpo) Towards The International Transactions Of Provision Of Contrct Software Development & Information Technology Enabled Services To The Assessee’S Associated Enterprises (Aes); (Iii) Addition Of Rs.7,62,39,388 Being The Alleged Suppressed Income Of The Assessee; & 2 It(Tp)A No.2127/Bang/2017. M/S.Vmware Software India Private Limited.

For Appellant: Sri.T.Suryanaranayana, AdvocateFor Respondent: Dr.Manjunath Karkihalli, CIT -DR
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2127/Bang/2017 : Asst.Year 2012-2013 M/s.VMware Software India The Deputy Commissioner of Private Limited, Kalyani Magnum Income-tax, Circle 7(1)(2) v. Bangalore. Block-I, 3rd Floor 165/2 Doraisanipalya, IIM Post Bannerghatta Road Bengaluru – 560 076. PAN : AACCV4573E. (Appellant) (Respondent) Appellant by : Sri.T.Suryanaranayana, Advocate Respondent by : Dr.Manjunath Karkihalli, CIT -DR Date of Pronouncement : 17.06.2022 Date of Hearing : 03.06.2022 O R D E R Per George George K…

San Disk India Device Design Centre Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 543/BANG/2015[2010-11]Status: DisposedITAT Bangalore15 Dec 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 154Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 543/Bang/2015 M/s. SanDisk India Device Design The Income Tax Officer, 2010-11 Centre Pvt. Ltd., Ward - 6(1)(1), Survey No.143/1, Amani Bellandur Bengaluru. Khane Village, Prestige Excelsior, Prestige Tech Park, Marathalli- Sarjapur Outer Ring Road, Kadubeesanahalli, Varthu Hobli, Bengaluru – 560 103. PAN : AAICS 9204 M 341/Bang/2015 The Income Tax Officer, M/s. SanDisk India Device 2010-11 Ward - 6(1)(1), Design C…

DCIT, Bangalore vs. M/S Sandisk India Device Design Centre Private Limited, Bangalore

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 341/BANG/2015[2010-11]Status: DisposedITAT Bangalore15 Dec 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 10ASection 143(3)Section 154Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No. and Appellant Respondent Assessment Year 543/Bang/2015 M/s. SanDisk India Device Design The Income Tax Officer, 2010-11 Centre Pvt. Ltd., Ward - 6(1)(1), Survey No.143/1, Amani Bellandur Bengaluru. Khane Village, Prestige Excelsior, Prestige Tech Park, Marathalli- Sarjapur Outer Ring Road, Kadubeesanahalli, Varthu Hobli, Bengaluru – 560 103. PAN : AAICS 9204 M 341/Bang/2015 The Income Tax Officer, M/s. SanDisk India Device 2010-11 Ward - 6(1)(1), Design C…

Shri. H.S. Abdul Hakeem, Bengaluru vs. The Income Tax Officer, Ward - 5(3)(1), Bengaluru

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2379/BANG/2019[2009-10]Status: DisposedITAT Bangalore11 Oct 2021AY 2009-10

Bench: Shri George George K

For Appellant: Sri.Narendra Sharma, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel
Section 142Section 143Section 143(2)Section 144Section 68

…within the period of limitation and the same need not be served on the assessee (refer Hon’ble Karnataka High Court judgments in case of M/s.Maharaja Shopping Complex in ITA No.832/08 (judgment dated 14.10.2014) and in the case of BJN Hotels Ltd. reported in 382 ITR 110). The period of limitation in this case being 31.12.2011, it is clear from the perusal of records that the assessment order has been dispatched by the Assessing Officer within such period i.e. 29.12.2011. Therefore, the plea of the assessee that the assessment order is barred by limitation, is rejected. 7.1 As regards the additional ground is co…

Shri Ashokkumar Bhavarlal, Bangalore vs. The Income Tax Officer Ward-1(2)(2), Bangalore

In the result, the appeal of the assessee is allowed on the preliminary ground of limitation

ITA 1541/BANG/2018[2013-14]Status: DisposedITAT Bangalore02 Mar 2021AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariassessment Year : 2013-14 Shri. Ashok Kumar Bhavarlal, Vs. Income Tax Officer, Prop: Ashok Bankers, Ward – 1(2)(2), #238, Thimmaiah, Road, Bengaluru. Bengaluru – 560 005. Pan : Aaopb 3451 A Appellant Respondent Assessee By : Shri. Shivaprasad Reddy Revenue By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 25.02.2021 Date Of Pronouncement : 03.03.2021 O R D E R Per N. V. Vasudevan: This Is An Appeal Filed By The Assessee Against The Order Of Pr. Cit, Bengaluru-1, Bengaluru, Passed Under Section 263 Of The Income Tax Act, 1961 (The ‘Act’), Relating To Assessment Year 2013-14. 2. The Assessee Is An Individual. In An Order Of Assessment Concluded Under Section 143(3) Of The Act For Assessment Year 2013-14 Dated 29.09.2015 In The Case Of The Assessee, A Sum Of Rs.4,23,825/- Was Added To The Income Declared In The Return Of Income Under The Heard “Capital Gains”. The Cit In Exercise Of His Powers U/S.263 Of The Act Was Of The View That The Aforesaid Order Of The Ao Allowing Deduction To The Assessee Under Section 54/54F Of The Act While Computing Capital Gain Was Erroneous & Page 2 Of 5

For Appellant: Shri. Shivaprasad ReddyFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 263Section 54

…t the date of dispatch of the order by handing it over to the postal authority should be taken as the date of the order. It is plea of the assessee, based on the decision of the Hon’ble Karnataka High Court in the case of CIT Vs. PJN Page 3 of 5 Hotels Ltd., 382 ITR 110 that the date of dispatch of the order should be taken as the date of the order because that is the point of time at which the authority would lose control of modifying or changing the order. 5. In the light of the admitted position of date of dispatch of the impugned order only on 4.4.2018 to the postal authority, the question for consideration…

Serene Country Owners welfare Association vs. Income Tax Officer

ITTA/155/2018HC Telangana20 Jan 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

M/S. Sarvodaya Credit Co-Operative Society Limited, Brahmavar vs. Assistant Commissioner of Income Tax (OSD), Ward- 2, Udupi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 372/BANG/2020[2015-16]Status: DisposedITAT Bangalore08 Sept 2020AY 2015-16

Bench: Shri Chandra Poojari, Am I.T.A. No.372/Bang/2020 Assessment Year : 2015-16 Sarvodaya Credit Co-Operative Vs. The Assistant Commissioner Of Society Ltd., Income-Tax(Osd), Ward-2, Car Street, Barkur, Udupi. Brahmavar-576 210. [Pan:Aaeas 9576Q]

Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

…017. Since the assessment order was sent by Registered Post only on 02/01/2018, it cannot be said that the order was passed within the due date. For this purpose, he relied on the judgment of the Karnataka High Court in the case of CIT vs. BJN Hotels Limited (382 ITR 110). 8. On the other hand, the Ld. DR submitted that 30/12/2017 and 31/12/2017 were Saturday and Sunday. Being so, it cannot be considered as working days and it was rightly posted to the assessee on 01/01/2018. I.T.A. No.372/Bang/2020 9. I have heard the rival submissions and perused the record. Admittedly, in this case, the assessment order was p…

Deputy Commissioner of Income Tax, Circle - Agartala, Agartala vs. Shri Subhajit Paul, Agartala

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D

…1/2011 & CO no.30- 32/CTK/2011, it was held the communication is condition precedent to an order of assessment becoming effective. e. Recently the Hon'ble Karnataka High Court in the case of "Commissioner of Income Tax and Others Vs. B J N Hotels Ltd. (2016), 382 ITR 110 (Kar)" it was held that, to make an order effective the revenue has to dispatch the order within the due date, i.e. in the instant case it should be dispatched on or before 31.03.2015 which had not been done. Therefore the orders are barred by limitation. f. Further, it is submitted that, the assessment order was served on the appellant by hand o…

Smt Pushpa S Kudiker, Haveri District vs. The Income Tax Officer Ward-1, Haveri

In the result, the appeal of the assessee is allowed

ITA 1539/BANG/2017[2009-10]Status: DisposedITAT Bangalore04 Sept 2019AY 2009-10

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Smt. P. Renuga Devi, Addl. CIT (D.R)
Section 143(1)Section 143(2)Section 143(3)Section 153(1)Section 250

…that the Revenue has booked the Speed Post on 10.01.2012 and was dispatched to the destination on 10.01.2012 as referred above. The learned Authorised Representative relied on the decision of jurisdictional High Court in the case of CIT Vs. BJN Hotels Limited 382 ITR 110 (Kar) and the co- 6 ordinate Bench decision in the case of Globe Transport Corporation Vs. ACIT in ITA Nos.629 to 631/Bang/2014 Dt.04.01.2019. Considering the submissions of the assessee and information on record and the judicial decisions we found disputed issue was dealt by the co- ordinate Bench of the Tribunal in the case of Globe Transport…

Jivraj P. Surani, Mumbai vs. ACIT CC 15 & 16, Mumbai

Appeal stands dismissed whereas the revenue’s appeal stands dismissed as infructuous

ITA 4541/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 May 2019AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

…1 आयकर अपीलीय अिधकरण “एफ” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ I.T.A. No.4543/Mum/2016 (िनधा"रण वष" / Assessment Year: 2010-11) & 2. आयकरअपील सं./ I.T.A. No.4541/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Mr. Jivraj P. Surani ACIT-CC 15 & 16 बनाम/ B-2005, Chandanbala CHS Mumbai RR Thakkar Marg Vs. Walkeshwar, Mumbai-400 006. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AGUPS-7685-K (अपीलाथ"/Appellant) (""यथ" / Respondent) : & 3.C.O. No.6…

Suresh V. Kukadiya, Mumbai vs. ACIT CC 15 & 16, Mumbai

Appeal stands dismissed whereas the revenue’s appeal stands dismissed as infructuous

ITA 4523/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 May 2019AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

…1 आयकर अपीलीय अिधकरण “एफ” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमारअ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ I.T.A. No.4543/Mum/2016 (िनधा"रण वष" / Assessment Year: 2010-11) & 2. आयकरअपील सं./ I.T.A. No.4541/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Mr. Jivraj P. Surani ACIT-CC 15 & 16 बनाम/ B-2005, Chandanbala CHS Mumbai RR Thakkar Marg Vs. Walkeshwar, Mumbai-400 006. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AGUPS-7685-K (अपीलाथ"/Appellant) (""यथ" / Respondent) : & 3.C.O. No.6…

Pankaj Sharma, New Delhi vs. DCIT, Ghaziabad

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

ITA 3557/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Feb 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri L.P. Sahu, Acountant Member

Section 132Section 142(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACOUNTANT MEMBER I.T.A .Nos. 3556 & 3557/Del/2015 (ASSESSMENT YEARS – 2010-11 & 2011-12) vs PANKAJ SHARMA, DCIT, CENTRAL C/O M/S O.P. SAPRA & ASSOCIATES, CIRCLE, C-763, NEW FRIENDS COLONY, INCOME TAX OFFICE, 3RD FLOOR, NEW DELHI – 110 025 (PAN: AWYPS9585Q) CGO COMPLEX-1, HAPUR ROAD, GHAZIABAD UP (RESPONDENT) (APPELLANT) Appellant by Shri Kapil Goel, Adv. Respondent by Smt. Sulekha Verma, CIT(DR) ORDER PER H.S. SIDHU, JM These appeals filed by the Assessee are directed against the respecti…

Pankaj Sharma, New Delhi vs. DCIT, Ghaziabad

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

ITA 3556/DEL/2015[2010-11]Status: DisposedITAT Delhi08 Feb 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri L.P. Sahu, Acountant Member

Section 132Section 142(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACOUNTANT MEMBER I.T.A .Nos. 3556 & 3557/Del/2015 (ASSESSMENT YEARS – 2010-11 & 2011-12) vs PANKAJ SHARMA, DCIT, CENTRAL C/O M/S O.P. SAPRA & ASSOCIATES, CIRCLE, C-763, NEW FRIENDS COLONY, INCOME TAX OFFICE, 3RD FLOOR, NEW DELHI – 110 025 (PAN: AWYPS9585Q) CGO COMPLEX-1, HAPUR ROAD, GHAZIABAD UP (RESPONDENT) (APPELLANT) Appellant by Shri Kapil Goel, Adv. Respondent by Smt. Sulekha Verma, CIT(DR) ORDER PER H.S. SIDHU, JM These appeals filed by the Assessee are directed against the respecti…

Kalavati Surani, Mumbai vs. ACIT CC 15 & 16, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 4530/MUM/2016[2010-11]Status: DisposedITAT Mumbai12 Oct 2018AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Mrs. Kalavati Surani Acit-Cc 15 & 16, B-2005, Chandanbala Chs Mumbai. Vs. Rr Thakkar Marg, Walkeshwar Mumbai-400006 Pan No. Aznps1185J Appellant Respondent Assessee By : Mr. Vijay Mehta, Ar Revenue By : Mr. R. Manjunatha Swamy, Cit-Dr Date Of Hearing : 20/07/2018 Date Of Pronouncement : 12/10/2018

For Appellant: Mr. Vijay Mehta, ARFor Respondent: Mr. R. Manjunatha Swamy, CIT-DR
Section 132Section 139(1)Section 142Section 143(3)Section 153Section 153CSection 250

…ombay) and CIT v. Sinhgad Technical Education Society (Civil Appeal No. 11080 of 2017) (SC). Also in support of his contentions that the assessment made by the AO is barred by limitation, the Ld. counsel relied on the decision in CIT v. BJN Hotels Ltd. (2016) 382 ITR 110 (Karn), order of the Tribunal in Shanti Lal Godawad v. ACIT 126 TTJ 135 and M/s Haldia Petrochemicals Ltd. v. CIT in ITA No. 1743/Kol/2013 for AY 2008-09 (ITAT, Kolkata). In support of his contentions regarding validity of special audit, the Ld. counsel relied on the decision in Sahara India (Firm) v. CIT (2008) 300 ITR 403 (SC), RPS Associates v…

M/S. Wartyhully Estates Limited vs. The Income Tax Officer

WP/4679/2018HC Karnataka21 Mar 2018

Bench: S.SUJATHA

Section 144Section 148Section 156

…d of prior to passing of the impugned assessment order. 4. In support of his contention, learned counsel placed reliance on the Judgment of this Court in the case of ‘COMMISSIONER OF INCOME TAX AND ANOTHER v. B J N HOTELS LIMITED’ reported in [2016] 382 ITR 110 (Karn) as regards the limitation aspect is concerned and the Judgment of this Court in the case of ‘M/s. DEEPAK EXTRUSIONS PVT. LTD., v. THE DEPUTY COMMISSIONER OF INCOME TAX’ in W.A. No.1725/2017 [DD-15.03.2017] in respect of the second argument advanced i.e., passing of the assessment order sans disposing of the objections -…