CIT v. Chhajer Packaging and Plastics Pvt. Ltd., Hon'ble High Court of Bombay

300 ITR 180High Court2008#15583 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT v. Chhajer Packaging and Plastics Pvt. Ltd., Hon'ble High Court of Bombay

Amd Research & Development Center India Private Limited(Now Known As Amd India Private Limited), Bangalore vs. Jt. Commissioner of Income Tax, (International Taxation), Hyderabad

Appeals are allowed in above terms

ITA 66/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Mar 2022AY 2010-11

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

…ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Inturi Rama Rao, Accountant Member ITA Nos.63 to 66/Hyd/2018 Assessment Years: 2007-08 to 2010-11 AMD Res.& Dev. Centre Vs. Jt. CIT (International India (P) Ltd (now known Transaction) as AMD India P Ltd) Hyderabad Bangalore PAN:AABCC3447R (Appellant) (Respondent) Assessee by: Sri H. Srinivasulu, Advocate Revenue by: Sri T. Sunil Goutam,DR Date of hearing: 28/02/2022 Date of pronouncement: 04/03/202…

Amd Research & Development Center India Private Limited(Now Known As Amd India Private Limited), Bangalore vs. Jt. Commissioner of Income Tax, (International Taxation), Hyderabad

Appeals are allowed in above terms

ITA 65/HYD/2018[20009-10]Status: DisposedITAT Hyderabad04 Mar 2022

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

…ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Inturi Rama Rao, Accountant Member ITA Nos.63 to 66/Hyd/2018 Assessment Years: 2007-08 to 2010-11 AMD Res.& Dev. Centre Vs. Jt. CIT (International India (P) Ltd (now known Transaction) as AMD India P Ltd) Hyderabad Bangalore PAN:AABCC3447R (Appellant) (Respondent) Assessee by: Sri H. Srinivasulu, Advocate Revenue by: Sri T. Sunil Goutam,DR Date of hearing: 28/02/2022 Date of pronouncement: 04/03/202…

Amd Research & Development Center India Private Limited(Now Known As Amd India Private Limited), Bangalore vs. Jt. Commissioner of Income Tax, (International Taxation), Hyderabad

Appeals are allowed in above terms

ITA 64/HYD/2018[2008-09]Status: DisposedITAT Hyderabad04 Mar 2022AY 2008-09

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

…ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Inturi Rama Rao, Accountant Member ITA Nos.63 to 66/Hyd/2018 Assessment Years: 2007-08 to 2010-11 AMD Res.& Dev. Centre Vs. Jt. CIT (International India (P) Ltd (now known Transaction) as AMD India P Ltd) Hyderabad Bangalore PAN:AABCC3447R (Appellant) (Respondent) Assessee by: Sri H. Srinivasulu, Advocate Revenue by: Sri T. Sunil Goutam,DR Date of hearing: 28/02/2022 Date of pronouncement: 04/03/202…

Amd Research & Development Center India Private Limited(Now Known As Amd India Private Limited), Bangalore vs. Jt. Commissioner of Income Tax, (International Taxation), Hyderabad

Appeals are allowed in above terms

ITA 63/HYD/2018[2007-08]Status: DisposedITAT Hyderabad04 Mar 2022AY 2007-08

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

…ITA Nos 63 to 66 of 2018 AMD R&D Centre India P Ltd Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Inturi Rama Rao, Accountant Member ITA Nos.63 to 66/Hyd/2018 Assessment Years: 2007-08 to 2010-11 AMD Res.& Dev. Centre Vs. Jt. CIT (International India (P) Ltd (now known Transaction) as AMD India P Ltd) Hyderabad Bangalore PAN:AABCC3447R (Appellant) (Respondent) Assessee by: Sri H. Srinivasulu, Advocate Revenue by: Sri T. Sunil Goutam,DR Date of hearing: 28/02/2022 Date of pronouncement: 04/03/202…

Sh Makhan Singh Mukh Sewadar, Amritsar vs. The Income Tax Officer, Amritsar

In the result, the assessee’s appeal is dismissed

ITA 40/ASR/2016[2009-10]Status: DisposedITAT Amritsar27 Feb 2019AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 40/Asr/2016 Assessment Year: 2009-10

For Appellant: Sh. Padam Bahl (C.A.)For Respondent: Sh. Charan Dass (D.R.)
Section 139(1)Section 246Section 246ASection 253Section 263Section 264Section 271BSection 275Section 275(1)(a)Section 275(1)(c)

…not relevant in the present case; the penalty being 6 Makhan Singh, Mukh Sewadar v. ITO admittedly in time w.r.t. s. 275(1)(a). Again, there is no dispute that the time limitation is mandatory, as held in CIT v. Chhajer Packaging & Plastics (P.) Ltd. [2008] 300 ITR 180 (Bom); that being the very premise of the instant appeal. 5. In our considered view, therefore, the impugned penalty order is not barred by time. The assessee has not made out any case on the merits of the levy of penalty; the turnover/gross receipt under question having been held in the appellate proceedings to be of the assessee. We decide acc…

ACIT, New Delhi vs. M/S. Sahara India Financial Corporation Ltd, Lucknow

In the result, all the four cross objections of the assessee are dismissed

ITA 3310/DEL/2009[1993-94]Status: DisposedITAT Delhi13 Dec 2016AY 1993-94

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

Section 269SSection 269TSection 271DSection 271E

…e expiry of 6 months from the end of the month in which assessment proceedings were completed and hence all these penalty orders are barred by limitation. Reliance was placed by him on the following judgements: (a) CIT Vs. Chhajer Packaging & Plastics P. Ltd. 300 ITR 180 (Bombay); ACIT V Sahara India Financial corporation Limited ITA No 3310 to 3313/Del/2009 , 3131/to 3138/Del/2011 and 62/Del/2014 Sahara India Financial corporation Limited V ACIT Co No :- 301 to 304/ Del/2009 and 251 to 258/del/2011 A Y 1993-94 , 1999-2000 to 2005-06 and 2009-10 Page 28 of 34 (b) CIT Vs Hissaria Brothers 291 ITR 244 (Raj.) (c)…

CIT v. Chhajer Packaging and Plastics Pvt. Ltd., Hon'ble High Court of Bombay (300 ITR 180) — Cited in 6 Judgments | BharatTax