CIT v. C-Sam (India) Pvt Ltd.

398 ITR 182High Court2017#4433 most cited

What is CIT v. C-Sam (India) Pvt Ltd. authority for?

A decision by the Gujarat High Court in CIT v. C-Sam (India) Pvt Ltd. does not support the case of a party relying on it, particularly when other High Courts have made contrary findings.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. C-Sam (India) Pvt Ltd. · 398 ITR 182 · Gujarat High Court · assessment order · section 144C · statutory provisions · quashed assessment

Also reported as

84 Taxmann.com 261

Sections most often in play

Section 144CSection 144C(1)Section 92CASection 143(2)Section 144C(15)(b)Section 153CSection 6(3)(ii)Section 9(1)

Issues it is cited on

section 6(3)(ii)section 144c(15)(b)section 144c(15)section 144b(1)section 6(3)undisclosed foreign income and assetssection 144c(2)section 6(1)eligible assesseesection 245d(4)section 144c(1)section 124

Judgments citing CIT v. C-Sam (India) Pvt Ltd.

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 902/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh15 Dec 2025AY 2020-21
Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur\n| The ACIT\n| House No. 2368., Phase X, Mohali\n| Central Circle-2, Chandigarh\n| Punjab-160055\n| बंनाम\n| प्रत्यक्षती / Respondent\n| स्थायी लेखा सं./PAN NO: ALCPK6320J\n| अपीलार्थ…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 901/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh15 Dec 2025AY 2019-20
Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur | बनाम | The ACIT\n| House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh\n| Punjab-160055 | | \n| स्थायी लेखा सं./PAN NO: ALCPK6320J | | \n| अपीलार्थी/Appellant |…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 899 To 902/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 Damandeep Kaur बनाम The ACIT House No. 2368., Phase X, Mohali Central Circle-2, Chandigarh Punjab-160055 "ायी लेखा सं./PAN NO: ALCPK6320J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain Agg…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 899/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh15 Dec 2025AY 2016-17
For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 Tο 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur | बनाम | The ACIT |\n| House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh |\n| Punjab-160055 | | |\n| स्थायी लेखा सं./PAN NO: ALCPK6320J | | |\n| अपीलार्थी/ Appell…

DCIT, CIRCLE-1(1), DELHI vs. ADM AGRO INDUSTRIES KOT & AKOLA PVT. LTD., GURGAON

In the result, appeal of the Revenue is dismissed

ITA 839/DEL/2023[2009-10]Status: DisposedITAT Delhi13 Jun 2024AY 2009-10

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI PRADIP KUMAR KEDIA (Accountant Member)

For Appellant: Shri Rajesh Kumar, CIT(DR)For Respondent: Shri R.K. Kapoor, CA
Section 144CSection 144C(1)Section 144C(3)Section 92C

…आयकर अपीलीय अिधकरण िद"ी पीठ “आई ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "दीप कुमार केिडया, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आअसं.839/िद"ी/2023 (िन.व. 2009-10) Deputy Commissioner of Income Tax, ...... अपीलाथ"/Appellant Circle-1(1), New Delhi बनाम Vs. M/s. ADM Agro Industries Kota & Akola Pvt. Ltd., Vatika Professional Point, 3rd Floor, Golf Course Extention Road, Sector-66, Gurugram 122018, Haryana. ..... "ितवादी/Respondent PAN: AABCS-9646-L अपीलाथ" "ारा/ Appellant by : Shri R…

DCIT, NEW DELHI vs. I ENERGIZER HOLDINGS LTD., NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 4653/DEL/2015[2011-12]Status: DisposedITAT Delhi11 Jan 2024AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3128/Del/2015 : Asstt. Year: 2010-11 DCIT, Vs Newbury Holding Two Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. (APPELLANT) (RESPONDENT) CO No.344/Del/2015 (in ITA No.3128/Del/2015 : Asstt. Year: 2010-11) Newbury Holding Two Ltd., Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Extension, New Delhi. New Delhi – 110 014. (APPELLANT) (RESPONDENT) PAN : AAECN6529J ITA No…

DCIT, NEW DELHI vs. I ENERGIZER HOLDINGS LTD., NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 4652/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Jan 2024AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3128/Del/2015 : Asstt. Year: 2010-11 DCIT, Vs Newbury Holding Two Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. (APPELLANT) (RESPONDENT) CO No.344/Del/2015 (in ITA No.3128/Del/2015 : Asstt. Year: 2010-11) Newbury Holding Two Ltd., Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Extension, New Delhi. New Delhi – 110 014. (APPELLANT) (RESPONDENT) PAN : AAECN6529J ITA No…

DCIT, NEW DELHI vs. I ENERGIZER HOLDINGS LTD., NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 4651/DEL/2015[2009-10]Status: DisposedITAT Delhi11 Jan 2024AY 2009-10

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3128/Del/2015 : Asstt. Year: 2010-11 DCIT, Vs Newbury Holding Two Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. (APPELLANT) (RESPONDENT) CO No.344/Del/2015 (in ITA No.3128/Del/2015 : Asstt. Year: 2010-11) Newbury Holding Two Ltd., Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Extension, New Delhi. New Delhi – 110 014. (APPELLANT) (RESPONDENT) PAN : AAECN6529J ITA No…

DCIT, NEW DELHI vs. I ENERGIZER HOLDINGS LTD., NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 4650/DEL/2015[2008-09]Status: DisposedITAT Delhi11 Jan 2024AY 2008-09

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3128/Del/2015 : Asstt. Year: 2010-11 DCIT, Vs Newbury Holding Two Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. (APPELLANT) (RESPONDENT) CO No.344/Del/2015 (in ITA No.3128/Del/2015 : Asstt. Year: 2010-11) Newbury Holding Two Ltd., Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Extension, New Delhi. New Delhi – 110 014. (APPELLANT) (RESPONDENT) PAN : AAECN6529J ITA No…

DCIT, NEW DELHI vs. ISERVICES INVESTMENTS LTD., NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 5396/DEL/2015[2011-12]Status: DisposedITAT Delhi10 Jan 2024AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3128/Del/2015 : Asstt. Year: 2010-11 DCIT, Vs Newbury Holding Two Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. (APPELLANT) (RESPONDENT) CO No.344/Del/2015 (in ITA No.3128/Del/2015 : Asstt. Year: 2010-11) Newbury Holding Two Ltd., Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Extension, New Delhi. New Delhi – 110 014. (APPELLANT) (RESPONDENT) PAN : AAECN6529J ITA No…

DCIT, NEW DELHI vs. M/S WICKWOOD DEVELOPMENT LTD.,, NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3356/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Jan 2024AY 2008-09

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No.3128/Del/2015 : Asstt. Year: 2010-11 DCIT, Vs Newbury Holding Two Ltd., Central Circle-19, C/o Mr. Sandeep Chilana, Adv. New Delhi C-56, LFG, Jangpura Extension, New Delhi – 110 014. (APPELLANT) (RESPONDENT) CO No.344/Del/2015 (in ITA No.3128/Del/2015 : Asstt. Year: 2010-11) Newbury Holding Two Ltd., Vs DCIT, C/o Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, LFG, Jangpura Extension, New Delhi. New Delhi – 110 014. (APPELLANT) (RESPONDENT) PAN : AAECN6529J ITA No…

ACIT,CIRCLE-1(1),, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

ITA 264/CTK/2020[2014-15]Status: DisposedITAT Cuttack23 Aug 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…ase of St. Microelectronics Pvt Ltd (supra), the decision of Hon’ble Bombay High Court in the case of International Air Transport Association vs DCIT, 68 taxmann.com 246, the decision of Hon’ble Gujarat High Court in the case of CIT vs C-Sam (India) Pvt Ltd., 398 ITR 182 (Guj), the decision of Hon’ble Delhi High Court in the case of DCIT vs Control Risks India Pvt Ltd., (2019) 107 taxmann.com 83 (Del) and other decisions have also been considered, wherein, on account of non-issuance of the draft assessment order, the assessment had been held to be null and void. It was the submission that the decision of Hon’ble…

ACIT,CIRCLE-1(1), SAMBALPUR, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

ITA 263/CTK/2020[2013-14]Status: DisposedITAT Cuttack23 Aug 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…ase of St. Microelectronics Pvt Ltd (supra), the decision of Hon’ble Bombay High Court in the case of International Air Transport Association vs DCIT, 68 taxmann.com 246, the decision of Hon’ble Gujarat High Court in the case of CIT vs C-Sam (India) Pvt Ltd., 398 ITR 182 (Guj), the decision of Hon’ble Delhi High Court in the case of DCIT vs Control Risks India Pvt Ltd., (2019) 107 taxmann.com 83 (Del) and other decisions have also been considered, wherein, on account of non-issuance of the draft assessment order, the assessment had been held to be null and void. It was the submission that the decision of Hon’ble…

ACIT,CIRCLE-1(1), SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARASUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

ITA 262/CTK/2020[2012-13]Status: DisposedITAT Cuttack23 Aug 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…ase of St. Microelectronics Pvt Ltd (supra), the decision of Hon’ble Bombay High Court in the case of International Air Transport Association vs DCIT, 68 taxmann.com 246, the decision of Hon’ble Gujarat High Court in the case of CIT vs C-Sam (India) Pvt Ltd., 398 ITR 182 (Guj), the decision of Hon’ble Delhi High Court in the case of DCIT vs Control Risks India Pvt Ltd., (2019) 107 taxmann.com 83 (Del) and other decisions have also been considered, wherein, on account of non-issuance of the draft assessment order, the assessment had been held to be null and void. It was the submission that the decision of Hon’ble…

ACIT(CIRCLE-1(1),, SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

ITA 261/CTK/2020[2011-12]Status: DisposedITAT Cuttack23 Aug 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…ase of St. Microelectronics Pvt Ltd (supra), the decision of Hon’ble Bombay High Court in the case of International Air Transport Association vs DCIT, 68 taxmann.com 246, the decision of Hon’ble Gujarat High Court in the case of CIT vs C-Sam (India) Pvt Ltd., 398 ITR 182 (Guj), the decision of Hon’ble Delhi High Court in the case of DCIT vs Control Risks India Pvt Ltd., (2019) 107 taxmann.com 83 (Del) and other decisions have also been considered, wherein, on account of non-issuance of the draft assessment order, the assessment had been held to be null and void. It was the submission that the decision of Hon’ble…

ACIT,CIRCLE-1(!), SAMBALPUR vs. M/S. TRL KROSAKI REFRACTORIES LIMITED, JHARSUGUDHA

In the result, appeals of the revenue for the assessment years 2010-

ITA 260/CTK/2020[2010-11]Status: DisposedITAT Cuttack23 Aug 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No.260 260/Ctk/2020: Assessment Year Assessment Year :2010-2011

For Appellant: S/Shri Ajit Korde/Bunty SharmaFor Respondent: Shri M.K.Gautam, CIT DR
Section 142(1)Section 143(3)Section 144Section 147Section 92C

…ase of St. Microelectronics Pvt Ltd (supra), the decision of Hon’ble Bombay High Court in the case of International Air Transport Association vs DCIT, 68 taxmann.com 246, the decision of Hon’ble Gujarat High Court in the case of CIT vs C-Sam (India) Pvt Ltd., 398 ITR 182 (Guj), the decision of Hon’ble Delhi High Court in the case of DCIT vs Control Risks India Pvt Ltd., (2019) 107 taxmann.com 83 (Del) and other decisions have also been considered, wherein, on account of non-issuance of the draft assessment order, the assessment had been held to be null and void. It was the submission that the decision of Hon’ble…

HYUNDAI MOTOR INDIA ENGINEERING PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, the assessee appeal is allowed

ITA 123/HYD/2020[2015-16]Status: DisposedITAT Hyderabad29 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarvs. Dy. Commissioner Of M/S. Hyundai Motor India Engineering Pvt. Ltd., Income Tax, Circle Hyderabad. 2(2), Hyderabad. Pan Aabcjh7867C Appellant Respondent Appellant By : Shri H. Srinivasulu, Adv. Respondent By : Shri Yvst Sai, Cit-Dr. Date Of Hearing : 27.07.2022. Date Of Pronouncement : 29.07.2022. O R D E R Per Shri Inturi Rama Rao, A.M. : This Is An Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-2, Hyderabad Dt.05.12.2019 For Assessment Year 2015-16. 2. The Assessee Raised The Following Grounds Of Appeal :

For Appellant: Shri H. Srinivasulu, AdvFor Respondent: Shri YVST Sai, CIT-DR
Section 143Section 144CSection 144C(15)Section 271(1)(c)Section 292BSection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH, HYDERABAD. BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Vs. Dy. Commissioner of M/s. Hyundai Motor India Engineering Pvt. Ltd., Income Tax, Circle Hyderabad. 2(2), Hyderabad. PAN AABCJH7867C Appellant Respondent Appellant By : Shri H. Srinivasulu, Adv. Respondent By : Shri YVST Sai, CIT-DR. Date of Hearing : 27.07.2022. Date of Pronouncement : 29.07.2022. O R D E R Per Shri Inturi Rama Rao, A.M. : This is an appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appea…

ACIT CIR 1, THANE vs. LANXESS INDIA P.LTD, THANE

ITA 2788/MUM/2014[2009-10]Status: DisposedITAT Mumbai18 Jul 2022AY 2009-10

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2009-10 Lanxess India Private Limited, Asst. Commissioner Of Income-Tax, Lanxess House, Plot No. 162-164, Circle 1, Road No. 27, Wagle Estate, Opp. Iti Vs. 6Th Floor, Asher It Park, Road No. College, Midc, 16-Z, Wagle Industrial Estate, Thane-(West)-400604. Thane. Pan No. Aaccb 3880 A Appellant Respondent Assessment Year: 2009-10 Asst. Commissioner Of Income-Tax, Lanxess India Private Limited, Circle 1, Lanxess House, Plot No. 162-164, 6Th Floor, Asher It Park, Road No. 16- Vs. Road No. 27, Wagle Estate, Opp. Iti Z, Wagle Industrial Estate, College, Midc, Thane. Thane-(West)-400604 Pan No. Aaccb 3880 A Appellant Respondent

For Appellant: Mr. Pratik Shah/For Respondent: Mr. V.K. Agarwal, CIT-DR
Section 143(3)Section 144C(13)

…d at above and the decision of t I have arrived at above and the decision of the Gujarat High Court in he Gujarat High Court in the case of Commissioner of Income Tax, Vadodara the case of Commissioner of Income Tax, Vadodara – – 2 V. C-Sam (India) (P.) Ltd. (398 ITR 182) referred to by the learned Standing (India) (P.) Ltd. (398 ITR 182) referred to by the learned Standing (India) (P.) Ltd. (398 ITR 182) referred to by the learned Standing Counsel also does not support his case. Counsel also does not support his case.” 8.7 We find that both We find that both, the Division Bench of the Hon’ble And of the Hon’ble…

LANXESS INDIA P.LTD,THANE vs. ASST CIT CIR 1, THANE

ITA 2628/MUM/2014[2009-10]Status: DisposedITAT Mumbai18 Jul 2022AY 2009-10

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2009-10 Lanxess India Private Limited, Asst. Commissioner Of Income-Tax, Lanxess House, Plot No. 162-164, Circle 1, Road No. 27, Wagle Estate, Opp. Iti Vs. 6Th Floor, Asher It Park, Road No. College, Midc, 16-Z, Wagle Industrial Estate, Thane-(West)-400604. Thane. Pan No. Aaccb 3880 A Appellant Respondent Assessment Year: 2009-10 Asst. Commissioner Of Income-Tax, Lanxess India Private Limited, Circle 1, Lanxess House, Plot No. 162-164, 6Th Floor, Asher It Park, Road No. 16- Vs. Road No. 27, Wagle Estate, Opp. Iti Z, Wagle Industrial Estate, College, Midc, Thane. Thane-(West)-400604 Pan No. Aaccb 3880 A Appellant Respondent

For Appellant: Mr. Pratik Shah/For Respondent: Mr. V.K. Agarwal, CIT-DR
Section 143(3)Section 144C(13)

…d at above and the decision of t I have arrived at above and the decision of the Gujarat High Court in he Gujarat High Court in the case of Commissioner of Income Tax, Vadodara the case of Commissioner of Income Tax, Vadodara – – 2 V. C-Sam (India) (P.) Ltd. (398 ITR 182) referred to by the learned Standing (India) (P.) Ltd. (398 ITR 182) referred to by the learned Standing (India) (P.) Ltd. (398 ITR 182) referred to by the learned Standing Counsel also does not support his case. Counsel also does not support his case.” 8.7 We find that both We find that both, the Division Bench of the Hon’ble And of the Hon’ble…

M/S J.M. BAXI & CO.,,GANDHIDHAM vs. THE INCOME TAX OFFICER, (INTER. TAXA.),, GANDHIDHAM

In the result, appeal of the assessee is allowed for statistical purpose

ITA 64/RJT/2016[2014-15]Status: DisposedITAT Rajkot22 Jun 2022AY 2014-15

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarassessment Year : 2014-15 M/S.J.M. Baxi & Co Income-Tax Officer Chetna Chambers Vs (International Taxation) 3Rd Floor, Rom No.307-312 Gandhidham. Plot No.38, Sector 9 Gandhidham 370 201. (Applicant) (Responent) : Shri Deepak Rindani, Ar Assessee By Revenue By : Shri S.S. Rathi, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 17/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 22 /06/2022 आदेश/O R D E R

For Respondent: Shri S.S. Rathi, Sr.DR
Section 144CSection 172(4)

…349 ITR 493/211 Taxman 82/23 taxmann.com 400 (Delhi) (copy enclosed) 3. As the impugned order is passed without following the statutory provisions of sec. 144C, it is non est, bad in law ipso facto and to be quashed. - CIT vs. C-SAM (India) Pvt, Ltd. (2017) 398 ITR 182 (Guj,) (copy enclosed) (orders of two other high courts are also referred to in this judgment) B. Reg. Additional evidence prayer dt. 26-08-2021: 1. For reasons stated in the prayer, evidence by way of bank statement be considered as proof of receipt of freight in bank account of the freight beneficiary in Singapore (page 85-87), 2. The eviden…

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CIT v. C-Sam (India) Pvt Ltd. (398 ITR 182) — Cited in 27 Judgments | BharatTax