CIT v. Chika Overseas (P.) Ltd.

209 Taxmann 456Reported decision2012#6780 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also reported as

23 Taxmann.com 315

Sections most often in play

Section 143(3)Section 144C(13)Section 154Section 220(2)Section 246(1)Section 246ASection 250Section 251

Issues it is cited on

section 202section 158bcsection 220section 220(2)section 246section 22section 246aregular assessmentsection 24section 154section 15section 25

Judgments citing CIT v. Chika Overseas (P.) Ltd.

VAMA INTERNATIONAL,MUMBAI vs. ACIT 22(3), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5456/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Dec 2025AY 2012-13
For Appellant: \nShri Dharan Gandhi, ARFor Respondent: \nMs. Kavitha Kaushik, (Sr. DR)
Section 143(1)Section 147Section 148

…he hon'ble Supreme Court. He placed reliance non a plethora od decisions of various courts of law including hon'ble Supreme Court and jurisdictional High Court in this regard i.e. Usha Exports 312 CTR 237(Bom), Radhwani Salt Works 400 ITR 249(Guj), ICICI BANK 246 CTR 292(Bom)etc. The ld.DR placed reliance on the orders of authorities below.\n6. We have carefully gone through the records. The chain of events as narrated in earlier paras regarding the proceedings from time to time have not been disputed by either sides. It is very much evident that the reopening has been done after expiry of four years from the end…

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 394/BANG/2025[2019-20]Status: DisposedITAT Bangalore07 Jul 2025AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

…ITA Nos.386 to 394/Bang/2025 Visa Worldwide Ptd. Limited, Bangalore North IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Appeals against Orders of Assess- CIT(A), DIN & Sl.No. IT(IT)A Assessee Revenue PAN ment Bangalore- Order No. No. No. year 12 passed u/s 250 of the I.T. Act, 1961 (Dated) 1. 386/Bang/ Visa DCIT, AADCV 2011-12 23.12.24 ITBA/APL/S/ 2025 World- Inter- 0150A 250/2024-25/ wide national 1071488086(1) Ptd.Ltd. Taxation Circle 2(2), Bangalore 2. 387/Bang/ -do- -do- -do- 2012-13 -do- ITBA/APL/S…

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 393/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Jul 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

…ITA Nos.386 to 394/Bang/2025 Visa Worldwide Ptd. Limited, Bangalore North IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Appeals against Orders of Assess- CIT(A), DIN & Sl.No. IT(IT)A Assessee Revenue PAN ment Bangalore- Order No. No. No. year 12 passed u/s 250 of the I.T. Act, 1961 (Dated) 1. 386/Bang/ Visa DCIT, AADCV 2011-12 23.12.24 ITBA/APL/S/ 2025 World- Inter- 0150A 250/2024-25/ wide national 1071488086(1) Ptd.Ltd. Taxation Circle 2(2), Bangalore 2. 387/Bang/ -do- -do- -do- 2012-13 -do- ITBA/APL/S…

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 392/BANG/2025[2017-18]Status: DisposedITAT Bangalore07 Jul 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

…ITA Nos.386 to 394/Bang/2025 Visa Worldwide Ptd. Limited, Bangalore North IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Appeals against Orders of Assess- CIT(A), DIN & Sl.No. IT(IT)A Assessee Revenue PAN ment Bangalore- Order No. No. No. year 12 passed u/s 250 of the I.T. Act, 1961 (Dated) 1. 386/Bang/ Visa DCIT, AADCV 2011-12 23.12.24 ITBA/APL/S/ 2025 World- Inter- 0150A 250/2024-25/ wide national 1071488086(1) Ptd.Ltd. Taxation Circle 2(2), Bangalore 2. 387/Bang/ -do- -do- -do- 2012-13 -do- ITBA/APL/S…

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 391/BANG/2025[2016-17]Status: DisposedITAT Bangalore07 Jul 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

…ITA Nos.386 to 394/Bang/2025 Visa Worldwide Ptd. Limited, Bangalore North IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Appeals against Orders of Assess- CIT(A), DIN & Sl.No. IT(IT)A Assessee Revenue PAN ment Bangalore- Order No. No. No. year 12 passed u/s 250 of the I.T. Act, 1961 (Dated) 1. 386/Bang/ Visa DCIT, AADCV 2011-12 23.12.24 ITBA/APL/S/ 2025 World- Inter- 0150A 250/2024-25/ wide national 1071488086(1) Ptd.Ltd. Taxation Circle 2(2), Bangalore 2. 387/Bang/ -do- -do- -do- 2012-13 -do- ITBA/APL/S…

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 390/BANG/2025[2015-16]Status: DisposedITAT Bangalore07 Jul 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

…ITA Nos.386 to 394/Bang/2025 Visa Worldwide Ptd. Limited, Bangalore North IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Appeals against Orders of Assess- CIT(A), DIN & Sl.No. IT(IT)A Assessee Revenue PAN ment Bangalore- Order No. No. No. year 12 passed u/s 250 of the I.T. Act, 1961 (Dated) 1. 386/Bang/ Visa DCIT, AADCV 2011-12 23.12.24 ITBA/APL/S/ 2025 World- Inter- 0150A 250/2024-25/ wide national 1071488086(1) Ptd.Ltd. Taxation Circle 2(2), Bangalore 2. 387/Bang/ -do- -do- -do- 2012-13 -do- ITBA/APL/S…

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 389/BANG/2025[2014-15]Status: DisposedITAT Bangalore07 Jul 2025AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

…ITA Nos.386 to 394/Bang/2025 Visa Worldwide Ptd. Limited, Bangalore North IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Appeals against Orders of Assess- CIT(A), DIN & Sl.No. IT(IT)A Assessee Revenue PAN ment Bangalore- Order No. No. No. year 12 passed u/s 250 of the I.T. Act, 1961 (Dated) 1. 386/Bang/ Visa DCIT, AADCV 2011-12 23.12.24 ITBA/APL/S/ 2025 World- Inter- 0150A 250/2024-25/ wide national 1071488086(1) Ptd.Ltd. Taxation Circle 2(2), Bangalore 2. 387/Bang/ -do- -do- -do- 2012-13 -do- ITBA/APL/S…

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 388/BANG/2025[2013-14]Status: DisposedITAT Bangalore07 Jul 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

…ITA Nos.386 to 394/Bang/2025 Visa Worldwide Ptd. Limited, Bangalore North IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Appeals against Orders of Assess- CIT(A), DIN & Sl.No. IT(IT)A Assessee Revenue PAN ment Bangalore- Order No. No. No. year 12 passed u/s 250 of the I.T. Act, 1961 (Dated) 1. 386/Bang/ Visa DCIT, AADCV 2011-12 23.12.24 ITBA/APL/S/ 2025 World- Inter- 0150A 250/2024-25/ wide national 1071488086(1) Ptd.Ltd. Taxation Circle 2(2), Bangalore 2. 387/Bang/ -do- -do- -do- 2012-13 -do- ITBA/APL/S…

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 387/BANG/2025[2012-13]Status: DisposedITAT Bangalore07 Jul 2025AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

…ITA Nos.386 to 394/Bang/2025 Visa Worldwide Ptd. Limited, Bangalore North IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Appeals against Orders of Assess- CIT(A), DIN & Sl.No. IT(IT)A Assessee Revenue PAN ment Bangalore- Order No. No. No. year 12 passed u/s 250 of the I.T. Act, 1961 (Dated) 1. 386/Bang/ Visa DCIT, AADCV 2011-12 23.12.24 ITBA/APL/S/ 2025 World- Inter- 0150A 250/2024-25/ wide national 1071488086(1) Ptd.Ltd. Taxation Circle 2(2), Bangalore 2. 387/Bang/ -do- -do- -do- 2012-13 -do- ITBA/APL/S…

VISA WORLDWIDE PTE. LIMITED,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), BENGALURU -2(2), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 386/BANG/2025[2011-12]Status: DisposedITAT Bangalore07 Jul 2025AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Sri Aarshi Prasad, D.R
Section 143(3)Section 154Section 220(2)Section 222(2)Section 246(1)Section 246ASection 250

…ITA Nos.386 to 394/Bang/2025 Visa Worldwide Ptd. Limited, Bangalore North IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Appeals against Orders of Assess- CIT(A), DIN & Sl.No. IT(IT)A Assessee Revenue PAN ment Bangalore- Order No. No. No. year 12 passed u/s 250 of the I.T. Act, 1961 (Dated) 1. 386/Bang/ Visa DCIT, AADCV 2011-12 23.12.24 ITBA/APL/S/ 2025 World- Inter- 0150A 250/2024-25/ wide national 1071488086(1) Ptd.Ltd. Taxation Circle 2(2), Bangalore 2. 387/Bang/ -do- -do- -do- 2012-13 -do- ITBA/APL/S…

ITO (E), GHAZIABAD vs. M/S. SAHYOG JAN KALYAN SAMITI, KANPUR

In the result, the appeal of the Revenue is dismissed

ITA 6245/DEL/2016[2007-08]Status: DisposedITAT Delhi30 May 2025AY 2007-08

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 143(3)Section 148Section 250

…matter which is fully disclosed and partly allowed previously by the AO and on subsequent appeal party allowed by the CIT(A) therefore reopening of assessment on ground of escapement of income/ tax is not valid - ICICI Bank Ltd. v. Dy. CIT (2012) 65 DTR 249 /246 CTR 292/ 204 Taxman 65 (Bom). It is clear from the above facts that the present case is purely one of change of opinion. The questionnaire and all particular issues relating to rent paid to Smt. Nirmala Singh, etc. was provided by the assessee during the original assessment proceedings. Under these circumstances, no new information coming in possession…

ITO, WARD-3(2)(10), SURAT vs. SAGARBHAI BIJALBHAI RABARI, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 183/SRT/2020[2013-14]Status: DisposedITAT Surat12 May 2023AY 2013-14

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.97/Srt/2017 (Ay 2013-14) & आ.अ.सं./Ita No.183/Srt/2020 (Ay 2013-14) (Hearing In Virtual Court) Income Tax Officer, Ward- 3(1)(5), Surat, Room No.115, 1St Floor, Anavil Business Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 Shri Sagarbhai Bijaibhai Rabari, 33-34, Ambika Income Tax Officer, Ward- Nagar, Luhar Falia, Nana Vs 3[2][10], Surat, Room No.115, Varachha, Surat-395006 1St Floor, Anavil Business Pan No. Adapr 4150 K Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 250(4)Section 254(1)

…of property. The Department is in appeal before Tribunal. The Assessing Officer is not empowered to reopen the case under section 147 in view of decision in the case of Chika Overseas Pvt. Ltd. vs. ITO (2011) 131 ITD 471 (Mum- Trib); ICICI Bank Ltd. vs. DCIT 246 CTR 292 (Bom) and CIT Vs Flothern Engineering Pvt Ltd 225 Taxman 223 (Mad.) The assessee also furnished detailed written submission. 17. On merit of the addition, the assessee again vide his written submission dated 24.02.2022 and submitted that reasons of reopening is based on the order of Ld. CIT(A) on same issue. The assessee furnished original assess…

INCOME TAX OFFICER, WARD 3(1)(5), SURAT vs. SHRI SAGARBHAI BIJALBHAI RABARI, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 97/SRT/2017[2013-14]Status: DisposedITAT Surat12 May 2023AY 2013-14

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.97/Srt/2017 (Ay 2013-14) & आ.अ.सं./Ita No.183/Srt/2020 (Ay 2013-14) (Hearing In Virtual Court) Income Tax Officer, Ward- 3(1)(5), Surat, Room No.115, 1St Floor, Anavil Business Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 Shri Sagarbhai Bijaibhai Rabari, 33-34, Ambika Income Tax Officer, Ward- Nagar, Luhar Falia, Nana Vs 3[2][10], Surat, Room No.115, Varachha, Surat-395006 1St Floor, Anavil Business Pan No. Adapr 4150 K Cntre, Hajira Road, Opp. Star Bazar, Adajan, Surat-395007 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 250(4)Section 254(1)

…of property. The Department is in appeal before Tribunal. The Assessing Officer is not empowered to reopen the case under section 147 in view of decision in the case of Chika Overseas Pvt. Ltd. vs. ITO (2011) 131 ITD 471 (Mum- Trib); ICICI Bank Ltd. vs. DCIT 246 CTR 292 (Bom) and CIT Vs Flothern Engineering Pvt Ltd 225 Taxman 223 (Mad.) The assessee also furnished detailed written submission. 17. On merit of the addition, the assessee again vide his written submission dated 24.02.2022 and submitted that reasons of reopening is based on the order of Ld. CIT(A) on same issue. The assessee furnished original assess…

JOINT COMMISSIONER OF INCOME TAX, (LTU),, BENGALURU vs. M/S. VIJAYA BANK, BENGALURU

In the result, the appeal of the assessee is allowed while the appeal of the Revenue is dismissed

ITA 1832/BANG/2018[2008-09]Status: DisposedITAT Bangalore13 Jan 2021AY 2008-09

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

For Appellant: Shri. S.Ananthan, CAFor Respondent: Shri. Pradeep Kumar, CIT (DR) (ITAT), Bengaluru
Section 143(3)Section 147Section 36(1)(viia)

…ame is not tenable. 12. In support of the claim of the Assessee that the initiation of reassessment is not valid owing to the prohibition in the 3rd proviso to Sec.147 of the Act, the Assessee relied on the following decisions: ICICI Bank Ltd vs DCIT [2012] 246 CTR 292 (Bom.)  CIT vs Reliance Energy Ltd [2013] 214 Taxman 64 (Bombay)  CIT vs Nirma Ltd [2014] 47 taxmann.com 415 (Gujarat)  ACIT vs Major Deepak Mehta [2012] 344 ITR 641  (Chattisgarh) ACIT vs BSES Ltd & ors 2011 (9) TMI 135 — ITAT Mumbai  13. The CIT(A) did not agree with the contentions put forth by the assessee and he upheld the order of the…

DCIT CEN CIR 10, MUMBAI vs. AJMERA HOUSING CORPORATION, MUMBAI

In the result, appeal filed by Revenue is dismissed

ITA 1201/MUM/2013[1990-91]Status: DisposedITAT Mumbai27 Apr 2018AY 1990-91

Bench: Shri G.S.Pannu & Shri Pawan Singhacit Central Circle-10, M/S Ajmera Housing Corporation Room No. 802, 8Th Floor, “Citi Mall”, Link Road, Vs. Old Cgo Annexe Bldg., M.K. Andheri (W), Mumbai-53. Road, Mumbai-400020. Pan: Aaafa3654J (Appellant) ( Respondent) Revenue By : Shri R.P. Meena (Dr) Assessee By : Shri Prakash K. Jotwani (Ar) Date Of Hearing : 23.04.2018 Date Of Pronouncement : 27.04.2018 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Revenue Under Section 253 Of Income Tax Act Is Directed Against The Order Of Commissioner (Appeals)-37, Mumbai Dated 14Th

For Appellant: Shri Prakash K. Jotwani (AR)For Respondent: Shri R.P. Meena (DR)
Section 143(3)Section 154Section 220(2)Section 245DSection 245D(4)Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “A” MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ACIT Central Circle-10, M/s Ajmera Housing Corporation Room No. 802, 8th Floor, “Citi Mall”, Link Road, Vs. Old CGO Annexe Bldg., M.K. Andheri (W), Mumbai-53. Road, Mumbai-400020. PAN: AAAFA3654J (Appellant) ( Respondent) Revenue by : Shri R.P. Meena (DR) Assessee by : Shri Prakash K. Jotwani (AR) Date of hearing : 23.04.2018 Date of Pronouncement : 27.04.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue under secti…

DCIT CEN CIR 10, MUMBAI vs. VIJAY NAGAR CORPORATION, MUMBAI

Accordingly both the appeals filed by the revenue are hereby dismissed

ITA 1177/MUM/2013[1992-93]Status: DisposedITAT Mumbai25 May 2016AY 1992-93

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner Of Income M/S. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8Th Floor, “Citi Mall” Link Road, Old Cgo Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafv5936C

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Vikram Batra
Section 154Section 220(2)Section 245D(1)Section 245D(4)Section 254D(4)

…आयकर अपील"य अ"धकरण,“एफ” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner of Income M/s. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8th Floor, “Citi Mall” Link Road, Old CGO Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAFV5936C (अपीलाथ" /Appellant) .. (""यथ" /…

DCIT CEN CIR 10, MUMBAI vs. VIJAY NAGAR CORPORATION, MUMBAI

Accordingly both the appeals filed by the revenue are hereby dismissed

ITA 1176/MUM/2013[1991-92]Status: DisposedITAT Mumbai25 May 2016AY 1991-92

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner Of Income M/S. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8Th Floor, “Citi Mall” Link Road, Old Cgo Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafv5936C

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Vikram Batra
Section 154Section 220(2)Section 245D(1)Section 245D(4)Section 254D(4)

…आयकर अपील"य अ"धकरण,“एफ” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner of Income M/s. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8th Floor, “Citi Mall” Link Road, Old CGO Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAFV5936C (अपीलाथ" /Appellant) .. (""यथ" /…

CIT v. Chika Overseas (P.) Ltd. (209 Taxmann 456) — Cited in 17 Judgments | BharatTax