CIT v. Green Fields Commercial Pvt. Ltd.

119 DTR 303Reported decision2015#18797 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2022.

Judgments citing CIT v. Green Fields Commercial Pvt. Ltd.

Scholar'S Education Trust of India, 602-A, Trimurty Dave Apartment, Jai Singh Highway Marg, Bani Park, Jaipur vs. CIT Exemption, Jaipur

ITA 129/JPR/2022[2017-18]Status: DisposedITAT Jaipur16 Aug 2022AY 2017-18

Bench: The Cit(A), The Power Exercised By Him U/S 263 For Disallowing The Donation Paid To Other Society Would Not Fall In The Ambit Of Section 263. 3. Under The Facts & Circumstances Of The Case, The Finding Given By Ld. Cit That Once Exemption U/S 11 Is Withdrawn, Not Disallowing The Scholar’S Education Trust Of India Vs. Cit(E)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Manoj Mehar (CIT) a

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 263

…ssment and passed assessment order, in absence of any finding by Pr. Commissioner as to how assessment order was erroneous, Tribunal rightly set aside revisional order passed by Pr. Commissioner on said issue. CIT Vs. Green Fields Commercial Pvt. Ltd. (2015) 119 DTR 303 (J&K) (HC) AO having issued notices u/s 143(2)/142(1) along with necessary questionnaire to the assessees and the assessees having appeared before the AO and produced the books of accounts and other records besides submitting replies to the questionnaire, it cannot be said that the AO did not give many hearings and thumb nail order was passed or…

Sh. Surender Meena, 36, Pratap Nagar, Shastri Nagar, Jaipur vs. PCIT-1, Jaipur

In the result the appeal of the assessee is allowed

ITA 162/JPR/2022[2017-18]Status: DisposedITAT Jaipur21 Jul 2022AY 2017-18

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Avdhesh Kumar (CIT)

Section 142(1)Section 143(3)Section 263Section 54Section 54F

…ment and passed assessment order, in absence of any finding by Pr. Commissioner as to how assessment order was erroneous, Tribunal rightly set aside revisional order passed by Pr. Commissioner on said issue. • CIT Vs. Green Fields Commercial Pvt. Ltd. (2015) 119 DTR 303 (J&K) (HC) AO having issued notices u/s 143(2)/142(1) along with necessary questionnaire to the assessees and the assessees having appeared before the AO and produced the books of accounts and other records besides submitting replies to the questionnaire, it cannot be said that the AO did not give many hearings and thumb nail order was passed or…

M/S Rajasthan Cooperative Dairy Federation Ltd., Jaipur vs. PCIT, Jaipur-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 23/JPR/2021[2015-16]Status: DisposedITAT Jaipur09 Nov 2021AY 2015-16

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (Pr.CIT)

Section 142(1)Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(d)

…ue. For this purpose, reliance is placed on the following cases:- • Sir Dorabji Tata Trust Vs. DCIT(E) 188 ITD 38 dt. 28.12.2020 (Mum.) (Trib.) • CIT Vs. Vijay Kumar Koganti (2020) 275 Taxman 394 (Mad.) (HC) • CIT Vs. Green Fields Commercial Pvt. Ltd. (2015) 119 DTR 303 (J&K) (HC) 7. The principles laid down in these decision when applied to the facts of assessee's case is evident that in the assessee's case AO has made all the necessary enquiry and verification as can be expected of a of a prudent, judicious and responsible AO in normal course of his assessment work. The Ld. CIT has not specified as to what ty…

Rajasthan State Mines & Minerals Ltd., Jaipur vs. PCIT-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 33/JPR/2021[2016-17]Status: DisposedITAT Jaipur31 Aug 2021AY 2016-17

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. B. K. Gupta (Pr.CIT)

Section 142(1)Section 143(3)Section 263Section 37(1)

…e Ld. PCIT holds a different view. For this purpose, reliance is placed on the following cases:- • Sir Dorabji Tata Trust Vs. DCIT(E) 188 ITD 38 (Mum) • CIT Vs. Vijay Kumar Koganti (2020) 275 Taxman 394 (Mad) • CIT Vs. Green Fields Commercial Pvt. Ltd (2015) 119 DTR 303 (J&K) 8. The ld. AR submitted that the principles laid down in these decisions when applied to the facts of assessee’s case, it is evident that in the assessee’s case, the AO has made all the necessary enquiry and verification as can be expected of a prudent, judicious and responsible AO in normal course of his assessment work. The Ld. CIT has n…