CIT v. Dimension Apparels Pvt. Ltd.

386 ITR 288High Court2016#20812 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Judgments citing CIT v. Dimension Apparels Pvt. Ltd.

DCIT, LUDHIANA vs. M/S RELIGARE TECHNOVA IT SERVICES LTD., NEW DELHI

In the result, the ground no

ITA 656/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Mar 2024AY 2008-09

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Written Submission)For Respondent: Shri Rohit Sharma, CIT DR

Section 143(3)

…in support, reliance was placed on various authorities on the subject which are as follows: - Spice Entertainment Ltd. Vs. CIT (2011) 247 CTR 500 (Del) - CIT Vs. Dimension Apparels Pvt. Ltd. (2015) 370 ITR 288(Del) - Jitendra Chandralal Navlani Vs. UOI(2016) 386 ITR 288 (Bom) - BDR Builders & Developers Pvt. Ltd. Vs. ACIT (2017) 397 ITR 529 (Del) - Pr. CIT Vs. Maruti Suzuki India Ltd. (2017) 397 ITR 681 (Del) - Rustagi Engineering Udyog Pvt. Ltd. V. Dy. CIT (2016) 382 ITR 443 (Del). - CIT v. Intel Technology India (P) Ltd. (2016) 380 ITR 272 (Kar.) 3.4 It was accordingly submitted that the ld CIT(A) failed to ap…

M/S HEALTHFORE TECHNOLOGIES LTD.,NEW DELHI vs. DCIT, LUDHIANA

In the result, the ground no

ITA 622/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Mar 2024AY 2008-09

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Written Submission)For Respondent: Shri Rohit Sharma, CIT DR

Section 143(3)

DCIT 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD, MUMBAI

ITA 4395/MUM/2016[2008-09]Status: DisposedITAT Mumbai18 Sept 2019AY 2008-09

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhdcit-14(2)(1) M/S Idea Cellular Ltd. 432, 4Th Floor, (Successor To M/S. Spice Communications Ltd.), 5Th Floor, Aayakar Bhavan, Vs. M.K. Road, East Wing, Windsor Off. Cst Mumbai 400020 Road, Kalina, Near Vidya Nagari, Kalina, Santacruz (West), Mumbai 400 098 Pan – Aagcs6070H Appellant Respondent Appellant By : Ms. Pooja Swaroop With Shri M.K. Singh (Dr) Respondent By : Ms. Krupa Gandhi With Vidhi Doshi (Ar)

For Appellant: Ms. Pooja Swaroop with Shri M.K. Singh (DR)For Respondent: Ms. Krupa Gandhi with Vidhi Doshi (AR)

Section 127Section 143(3)Section 147Section 148Section 154Section 254(1)Section 37

…ssion the learned AR of the assessee relied upon the following decisions:- 7 ITA No. 4395 Mum 2016-M/s Idea Cellular Ltd.  Spice Entertainment Ltd Versus CIT (ITA 475 of 2011& 476 of 2011) dated 3 August 2011’  Jitendra Chanderlal Navlani & others Vs UOI 386 ITR 288 (Bombay High Court),  Rustagi Engineers Udyog P.Ltd Versus DCIT (67 taxmann.com 284 Delhi High Court),  PCIT Versus Maruti Suzuki India Ltd (85 taxmann.com 330) Delhi High Court),  Westlife Development Ltd versus DCIT (ITA 688/Mum/2016) (Mumbai tribunal),  Silverline Trading Company Ltd Versus PCIT (ITA No. 66633/Mum/2017) (Mumbai tribunal),…

DIEBOLD SYSTEMS P.LTD,MUMBAI vs. DCIT CIR 12(2)(1), MUMBAI

The appeal of the assessee is allowed, as above

ITA 1060/MUM/2017[2009-10]Status: DisposedITAT Mumbai23 Mar 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Pawan Singh: A.Y : 2009-10

For Appellant: Shri Deepak ChopraFor Respondent: Mrs. Malathi Sridharan/

Section 143(3)Section 195Section 40Section 9(1)(vi)Section 90(2)

…in the name of the erstwhile Diebold India Pvt. Ltd. was invalid in the eyes of law inasmuch as it was made against a non-existent entity. In support, reliance has been placed on the following decisions :- i) Jitendra Chandralal Navlani & Anr. vs UOI & Ors., 386 ITR 288 (Bom.); ii) M/s. Shell India Markets Pvt. Ltd. vs ACIT (LTU), ITA No.772/Mum/2013 dated 20.12.2017; iii) M/s. Instant Holdings Ltd. vs ACIT, ITA No. 4593/Mum/2011 dated 09.03.2016; iv) M/s. Siemens Technology Services Pvt. Ltd. vs ACIT, ITA No. 6313/Mum/2012 dated 16.11.2016; v) Spice Infotainment Ltd. vs CIT, (2012) 247 CTR 500 (Del HC) confirm…